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Chennai Court September 1997 Judgments

Sep 30 1997

All India Democratic Women's Association Vs. State and others

Court: Chennai

Decided on: Sep-30-1997

Reported in: 1998CriLJ2629

ORDER1. The petition in Crl.M.P. No. 4780/97 in Crl. Appeal No. 677/97 is filed under S. 482 of Cr.P.C. by the All India Democratic Women's Association, Tamil Nadu Unit, represented by its Assistant Secretary V. Vasuki to permit the petitioner Association to intervene in the application filed by the prosecution to cancel the bail in Crl.M.P. No. 4571 of 1997 in Crl. Appeal No. 677/97. 2. The petitioner in Crl.M.P. No. 4781/97 in Women Lawyer's Association at Madras represented by its Secretary K. Santhakumari and the above petition is filed under S. 482 of Cr.P.C. to permit the petitioner-Association to intervene in the application filed by the prosecution to cancel the bail in Crl.M.P. No. 4571 of 1997 in Crl. Appeal No. 677/97. 3. Both these petitions are opposed by the learned counsel for the accused viz., the respondents 2 to 5 herein. 4. After hearing the learned counsel for the petitioners in both petitions filed under S. 482 of Cr.P.C. and after hearing the learned counsel for t...

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Sep 30 1997

State by the Superintendent of Police and Etc. Vs. Mehboob Batcha and ...

Court: Chennai

Decided on: Sep-30-1997

Reported in: 1999CriLJ5040

ORDER1. The Petition in Crl.M.P. No. 4571/97 in Crl. Appeal No. 677/97 is filed by the State, who is the complainant in the Sessions Case No. 99193, under Sections 439(2) and 482 of Cr.P.C. to cancel the bail granted to the accused/respondents in Crl. M. P. No. 4472197 on 11-9-1997. The accused have filed a counter to this petition. 2. The Petition in Crl.M.P. No. 4544/97 in Cri. Appeal No. 680/97 is filed by the petitioners, who are accused 1 and 2 in the Sessions Case No. 99/93, under Section 389(1) of Cr.P.C. to enlarge them on bail by suspending the sentences imposed by the learned Principal Sessions Judge, Cuddalore in Sesssions Case No. 99/93 on 4-9-1997. 3. Both these petitions have been taken up together and since identical question of facts and law were involved in both these petitions, a common order is pronounced in both these petitions. 4. An order granting bail under Section 389(1) of Cr.P.C. by suspending the execution of sentence imposed by the trial Court does not precl...

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Sep 30 1997

M/s. Sugesan and Co., Pvt. Ltd. Vs. Pachaiyappa's Trust and Scheduled ...

Court: Chennai

Decided on: Sep-30-1997

Reported in: 1998(2)CTC572

ORDERJudgement pronounced by Shivaraj Pati, J.1. These two appeals arise against the same judgment and decree dated 28.1.1992 passed in C.S.No.261 of 1983. O.S.A.No.39 of 1992 is filed by the defendant in the said suit, and O.S.A.No.217 of 1993 is filed by the plaintiff in the same suit. For convenience the parties will be referred to in this judgment as they were arrayed in the suit itself.2. Briefly stated, the facts leading to the filing of the appeals, can be stated thus:The defendant M/s. Sugesan and Company became a tenant of the plaintiff in respect of the suit premises bearing door No.38, Rajaji Salai, Madras in 1963. The last lease agreement was for a period of five years from 1.12.1977 to 30.11.1982 on a rent of Rs.4,000 per month from 1.12.1977 to 31.3.1978 and at Rs.7,000 per month for remaining period of the lease. The said lease was terminated by notice dated 6.11.1982. There was no agreement between the parties for extension of lease, as the defendant was not agreeable t...

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Sep 30 1997

Commissioner of Income-tax Vs. Hongkong Oceans Shipping and Others

Court: Chennai

Decided on: Sep-30-1997

Reported in: [1999]238ITR955(Mad)

J. Kanakaraj, J.1. These five tax cases arise out of orders passed in the case of five assessees for the assessment year 1976-77. In all the cases, the assessment orders were passed on identical terms except with regard to the actual figures relating to the total income and the tax payable or refundable as the case may be. In all the cases, the assessees contended that the income for the year should be computed in two periods, namely, for the period between January 1, 1975 and May 31, 1975, on the basis of the voyage accounts and so far as the second period from June 1, 1975 to December 31, 1975, the, assessment had to be made on the deemed income, as per the amendment to section 44B of the income-tax Act. According to the assessees, the amendment for computing the income in respect of the ships owned by the non-residents touching the Indian ports only after June 1, 1975, are liable to be taxed on the deemed income. Therefore, the assessees contended that for the period before June 1, ...

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Sep 30 1997

The Thanjavur Taxi Drivers Industrial Co. Op. Society Ltd. Rep. by Its ...

Court: Chennai

Decided on: Sep-30-1997

Reported in: 1997(3)CTC371

ORDERR. Balasubramanian, J.1. C.M.A.No. 50 of 1988 is directed against M.C.O.P.No.64 of 1985. C.M.A.No.51 of 1988 is directed against M.C.O.P.No.9 of 1985. There were totally three claim petitions namely O.P.212 of 1984, O.P.9 of 1985 and O.P.64 of 1985 on the file of the Motor Accidents Claims Tribunal - District Judge, West Thanjavur at Thanjavur. There is no appeal against the award passed in O.P.No.212 of 1984 and this Court is now concerned only with the award passed in O.P.No.9 of 1985 and O.P.No.64 of 1985. The claimant in M.C.O.P.No.9 of 1985 and the legal representatives of the deceased Mohan (O.P No. 64 of 1985) have filed the claim petitions. The accident that took place on 20.7.1983 at 3.00 p.m. in a place called Alagaputhur in Nagapattinam-Kumbakonam main road involving a goods vehicle-van bearing No. TNZ 6119 is the cause of action for the two claim petitions above referred to. The van belonged to one Jothi who appeared as the first respondent in O.P.No.64 of 1985. He was...

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Sep 30 1997

A. Sahadevan Pillai and ors. Vs. R. Vasanthakumari and anr.

Court: Chennai

Decided on: Sep-30-1997

Reported in: (1998)3MLJ725

J. Kanakaraj, J.1. This appeal relates to the guardianship of an unfortunate minor girl, who had the misfortune of losing both her parents.2. O.P.No. 26 of 1991 was filed by the maternal grandfather and grandmother of the minor child, under the Guardians and Wards Act.3. The minor child's mother by name Indu and father by name Padmakumar were married and the minor girl was born on 22.11.1987. Both the mother and the father were employed at Bangalore. The minor child was attending a nursery school at Malleswaram, Bangalore. The minor's name is Aiswarya. The mother of the minor by name Indu died at Bangalore on 30.1.1991. After the cremation, on 1.2.1991, the minor child's father Padmakumar, his brother Krishnakumar and another brother Chidambara Doss returned to Thakkalai, Nagercoil district. At Thakkalai, the minor child was entrusted to the first petitioner, who is the grandmother. On 16.2.1991, it so happened that the minor's father Padmakumar died at Kootumangalam and his body was c...

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Sep 30 1997

Commissioner of Income-tax Vs. Hongkong Ocean Shipping Co. Ltd. and or ...

Court: Chennai

Decided on: Sep-30-1997

Reported in: (1998)144CTR(Mad)558

J. KANAKARAJ, J. :These 5 tax cases arise out of orders passed in the case of 5 assessees for the asst. yr. 1976-77. In all the cases, the assessment orders were passed on identical terms except with regard to the actual figures relating to the total income and the tax payable or refundable as the case may be. In all the cases, the assessees contended that the income for the year should be computed in two periods namely, for the period between 1st January, 1975 and 31st May, 1975 on the basis of the voyage accounts and so far as the second period from 1st June, 1975 to 31st December, 1975, the assessment had to be made on the deemed income, as per the amendment to s. 44B of the IT Act. According to the assessees, the amendment for computing the income in respect of the ships owned by the non-residents touching the Indian Ports only after 1st June, 1975 are liable to be taxed on the deemed income. Therefore, the assessees contended for the period before 1st June, 1975, the voyage accoun...

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Sep 30 1997

H. Liakath Ali and anr. Vs. Karaikal Municipality Represented by the C ...

Court: Chennai

Decided on: Sep-30-1997

Reported in: (1998)3MLJ721

S. S. Subramani, J.1. Plaintiffs in O.S.No. 31 of 1992, on the file of Principal District Munsif's Court, Karaikal, are the appellants before this Court.2. Appellants have filed the suit to declare that fixation of compensation was not in accordance with Article 7 of the lease deed dated 14.5.1957 and granting a mandatory injunction against the defendant to constitute a Committee in accordance with directions issued by the court and for costs.3. In the plaint it is stated that the site and land comprised in R.S.No. 49/7 at T.S.No. 95 in Ward E. Block No. 10 Karaikal is a municipal land and the appellants' predecessor late Hameed Maricar took permission from the Municipality for construction of a theatre, and, as per the lease agreement dated 14.5.1957, a cinema theatre was constructed. As per the lease deed, the lease is for a period of 29 years, and the lease amount was Rs. 331.88 per month. Article 7 of the lease deed provides that at the time of expiry of the lease, the commune shal...

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Sep 29 1997

K.M.A. Abdul Kabeer Vs. Special Director, Enforcement Directorate, New ...

Court: Chennai

Decided on: Sep-29-1997

Reported in: 1998CriLJ2388

A.R. Lakshmanan, J. 1. These two Writ Appeals have been filed against the common order dated 21-4-94 made in W.P. Nos. 1279 and 1280 of 1994 by a learned single Judge of this Court. 2. W.P. No. 1279/94 was filed by one K. M. A. Abdul Kabeer for a mandamus directing the respondents therein to return the seized currency of Rs. 1,65,000/- to him and for other orders. W.P. No. 1280/94 was filed by the very same party for the following relief : '..................to call for the records pertaining to show cause memorandum dated 4-8-1993 and bearing reference No. T4/29-M/93-SON and to quash the same by the issue of a Writ of Certiorary or other appropriate Writ Order or direction and grant the petitioner such other relief or reliefs as this Hon'ble Court deems fit to grant in the circumstances of this case and grant the petitioner costs of this petition and render justice.' 3. The case of the Writ petitioner in W.P. No. 1279 of 1994 is that the officers of the Enforcement Directorate, in exe...

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Sep 29 1997

Dcw Limited Vs. State of Tamil Nadu

Court: Chennai

Decided on: Sep-29-1997

Reported in: 1998(3)CTC566

ORDERJudgment pronounced by R. Jayasimha Babu, J.1. The assessee is a manufacturer of soda ash. It is a registered dealer under the Central Sales Tax Act 1956. For the assessment years 1984-1985 and 1985-1986 the Tribunal by the impugned order has held that the assessee is liable for tax on the sale of goods despatched by it to its godowns at Thane and Bombay, apart from the tax on the turnover declared by the assessee asinter-State sales. The assessee being aggrieved by the levy of tax on the goods, moved by it to its godown at Thane and Bombay as also imposition of penalty thereon, has come up with this revision. 2. The godown of the assessee at Thane is at No. 23/31, Love lane. opp. ACC Cated Centhi, near Ragada Police Station, Thane, Bolapur Road, Village Ragada, District-Thane Ragada. The goods were despatched to this godown by the assessee through its transport contractors South Freight Carriers Private Limited. The lorry receipt obtained from that transporter by the authorities ...

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