Chennai Court August 1997 Judgments
Shanthi Plantations Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-19-1997
Reported in: [1999]240ITR105(Mad)
R. Jayasimha Babu, J. 1. The Tamil Nadu Agricultural Income-tax Appellate Tribunal, Madras-104, has held that the assessee should be assessed as an association of persons and not as tenants-in-common. The fact that the property had been purchased as tenants-in-common in equal shares by five brothers and that, that status has been recognised by the Authorised Officer, Land Reforms, was not in dispute. The Tribunal has taken the view that the tenants-in-common are also to be regarded as association of individuals and assessed as such. 2. Though the Act does not define 'tenants-in-common', the charging section 3(3) itself requires that the persons holding property as tenants-in-common and deriving agricultural income, be assessed at the rate applicable to the agricultural income of each of the tenants-in-common. Had the Legislature intended that the status of tenants-in-common should be treated in the same manner as that of the association of individuals, section 3(3) would not have been ...
Tag this Judgment!S. Bavani Vs. Dy. Director of Revenue Intelligence, Chennai
Court: Chennai
Decided on: Aug-19-1997
Reported in: 1998(98)ELT327(Mad)
Thanikkachalam, J.1. The writ petitioner is the appellant herein. The writ petition was filed for issuance of a writ of mandamus directing the respondents 1 and 2 to release the trailor bearing registration No. TMT 5637 to the petitioner on such condition pending investigation in F. No. VIII/48/3/97-DPI on the file of the respondents. In the writ petition a Writ Miscellaneous Petition No. 8635 of 1997 was filed praying for grant of interim custody of the trailor bearing Registration No. TMT 5637 to the petitioner pending disposal of the above writ petition. The learned single Judge, who heard the writ petition and W.M.P. dismissed both the petitions. As against this order the petitioner in the writ petition is in appeal before this Court. 2. In the affidavit filed in support of the writ petition, the writ petition stated as under : Her husband late G. V. Siva was the proprietor of Om Sakthi Vinayaka Transport, Royapuram, Chennai. He was murdered on 22-1-1997 and after his death the pet...
Tag this Judgment!Prakash Pharmacy Represented by Its Partners Dinu K. Mehta and ors. Vs ...
Court: Chennai
Decided on: Aug-19-1997
Reported in: (1998)1MLJ525
S.M. Abdul Wahab, J.1. These three civil revision petitions have been preferred by three tenants in respect of three portions occupied by them in door No. 22, N.S.C. Bose Road, Madras-1. The respondents, who are the landladies have obtained an order of eviction against the tenant on the ground of demolition and reconstruction as contemplated by Section 14(i)(b) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. On 6.7.1992, the XI Judge, Small Causes Court, Madras, the Rent Controller, has passed a common order in R. CO.P. Nos. 2222, 2223 and 2224 of 1984, ordered eviction of the tenants, the petitioners herein. As against the aforesaid petitions, the petitioners have preferred R.C.A. Nos. 1015, 1016 and 1068 of 1992 on the file of the VII Judge, Small Causes Court, Madras. By a common order dated 3.1.1997, the Appellate Authority has confirmed the order of the Rent Controller, thereby confirming the eviction. Therefore, the tenants have come up before this Court.2. When t...
Tag this Judgment!Commissioner of Income-tax Vs. Sri Gujarathi Mandal
Court: Chennai
Decided on: Aug-19-1997
Reported in: (1998)149CTR(Mad)186
ORDERBabu, J.The following common question of law has been referred to us at the instance of the revenue relating to the assessee's assessment for the assessment years 1976-77 and 1979-80:'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is entitled to exemption under section 11 of the lncomc-tax Act, 1961 ?'2. The revenue contends that a trust set up to promote Gujarati languages is to be regarded as one set up to promote the interest of particular, religion or caste attracting the bar of section 13(l)(b) of the Income tax Act, 1961 ('the Act') and, therefore, the trust is not entitled to the benefit of the exemption under sections 11 and 12 of the Act.3. The respondent, assessee, is Gujarathi Mandal, Salem. its object has been set out in its Memorandum of Association of Shri Gujarati Mandal, Salem, as follows:'Shri Gujarati Mandal, Salem, is a Charitable Association founded with the following objects:To impart kn...
Tag this Judgment!S. Murugesan Vs. Sub-inspector of Police
Court: Chennai
Decided on: Aug-18-1997
Reported in: 1998CriLJ24
ORDER1. This is a petition filed by the petitioner under S. 482 of Cr.P.C. to set aside the order of the Judicial Magistrate No. 1, Pudukottai dated 7-6-1996 in Crl.M.P. No. 103/96 and to direct the Magistrate to release the motor-cycle Silver plus bearing Registration No. TAO 1309, which was seized in Crime No. 205/96 on the file of Kantharvatkottai Police Station. 2. It is the case of the petitioner that according to the prosecution on 2-5-1996 at about 21.00 hrs. while the petitioner was coming along with his friend in his two wheeler Silver Plus, the petitioner was found in possession of 100 litres of I.D. arrack, and thereupon the vehicle was seized and produced before the Judicial Magistrate No. 1, Pudukottai, and after the investigation was over a final report under S. 173(2), Cr.P.C. was filed by the Sub-Inspector of Police, Kanthatvakottai Police Station, and the learned Magistrate after perusing the final report, discharged the petitioner and another accused under S. 258, Cr....
Tag this Judgment!P. Manickam Vs. the State of Tamil Nadu, Rep. by Inspector of Police
Court: Chennai
Decided on: Aug-18-1997
Reported in: 1997(3)CTC52
ORDERC. Shivappa, J.1. The petitioner herein stands convicted along with six other persons, for offences under Sections 120-B, 148, 449, 302 r/w 149 and 427 IPC and sentenced to undergo imprisonment for life, by judgment dated 21.12.1994 in S.C. No. l13 of 1993 on the file of the Additional Sessions Judge, Erode. He was arrayed as the second accused and now he is seeking for suspension of sentence of imprisonment imposed on him and to enlarge him on bail, pending disposal of C.A. No. 224 of 1996 on the file of this Court.2. The petitioner is seeking bail on the grounds that has been in jail for the last two years and there is no clinching evidence to connect him with the crime and that the co-accused is on bail.3. The Public Prosecutor resisted the plea of the petitioner contending that the seriousness of the offence and the nature of participation being primary considerations, he is not entitled for bail, that too, after a finding of guilt passed by the Court of Session, and if grante...
Tag this Judgment!Rev. Fr. Superior Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-18-1997
Reported in: [2000]242ITR148(Mad)
R. Jayasimha Babu J.The Agricultural Income Tax Appellate Tribunal, Madras, has negatived the assessee's claim for exemption from taxes for the assessment year 1983-84 on the ground that the assessee had failed to comply with the requirement of section 4(b) of the Tamil Nadu Agricultural Income Tax Act, 1955, inasmuch as the assessee had failed to prove that for the assessment year in question, the assessee's income from the property held in trust wholly or partly for charitable or religious purpose, to the same extent to which the income derived from property held under trust wholly or partly for charitable or religious purposes, is not included in its total income for the purposes of the Income Tax Act, 1961. Though the assessee had contended before the Tribunal that the Appellate Assistant Commissioner was in error in observing that the exemption order under the Central Act had not been produced, the assessee did not produce any such order before the Tribunal. No such order has been...
Tag this Judgment!The Assistant General Manager, Personnel, Indian Bank, Madras-600 001 ...
Court: Chennai
Decided on: Aug-14-1997
Reported in: 1999(1)CTC202
ORDERJudgement Pronounced by J. Kanakaraj, J.1. The Writ Appeal filed by the Management Bank is against the order of learned single Judge in Writ Petition No.6932 of 1981, dated 17.8.1994. The prayer in the said writ petition by respondents 1 to 39 was for the issue of a writ of mandamus to forbear the appellants herein from deducting any part of the wages for 2nd of July, 1981 from the salaries of the respondents. The learned single Judge allowed the Writ Petition and quashed the order of the appellants, directing deduction of the wages for the period during which the respondents struck work on 2nd July, 1981 and also directed the appellants to refund the wages already deducted. However, the learned Judge gave liberty to the appellants for initiating proceedings against the respondents, if they proposed to deduct wages for the period of strike. In other words, the learned Judge came to the conclusion that the principles of natural justice had been violated and therefore, if the appell...
Tag this Judgment!Greenhams Estate (Private) Ltd. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-14-1997
Reported in: [1999]238ITR110(Mad)
R. Jayasimha Babu, J. 1. The assessee is aggrieved by the disallowance of a part of its claim for replanting allowance in the assessment of its income for the assessment year 1982-83. The Tribunal has held that the allowance can only be claimed in respect of the expenditure incurred in the assessment year, and no part of that expenditure can be claimed as a notionally carried forward replanting allowance from an earlier year in which no such expenditure had been incurred. It has also been held by the Tribunal that the word 'acreage' occurring in the first proviso to clause (g) of section 5 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as 'the Act'), signifies the yielding area of the plantation and that the area in which the trees stand are to be excluded from the computation. 2. A charge of agricultural income-tax under section 3 of the Act is, for each financial year in accordance with and subject to the provisions of the Act, on the total agricultural ...
Tag this Judgment!Shaker Nagarajan and Another Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-14-1997
Reported in: [1999]240ITR95(Mad)
R. Jayasimha Babu, J. 1. The grievance of the assessees against the common order passed by the Tamil Nadu Agricultural Income-tax Appellate Tribunal is regarding the disallowance of several items of expenditure claimed by them as having been incurred wholly and exclusively for the purpose of the land from which the agricultural income was derived, for the assessment year 1982-83. 2. The lands owned by the assessees are coffee plantations. The income realised from, the sale of coffee is not in dispute, as the coffee was, during the relevant years, required to be delivered to the statutory body, Coffee Board and the income was received from the Coffee Board. 3. The assessee had along with their returns filed the audited statement of accounts as the area of the land owned by them was more than 50 acres, and the filing of such audited account is mandatory under section 16(1)(a) of the Act. Notices were sent to the assessees under sections 16(4) and 17(2) of the Act. The Assessing Officer h...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 8
- 9
- 10
- 11
- 12
- Next ›
- Last »