Chennai Court January 1998 Judgments
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Commissioner of Gift Tax Vn#t. Vs. Sundaram Iyengar and Sons Ltd.
Court: Chennai
Decided on: Jan-06-1998
Reported in: (1998)147CTR(Mad)366
N. V. BALASUBRAMANIAN, J. :In pursuance of the directions of this Court dt. 19th December, 1983, the Tribunal has referred the following questions of law under s. 26(1) of the GT Act, 1958 for our consideration :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the gift-tax assessment made on the assessee in respect of the donations of Rs. 1,25,000 made to M/s Andhra Pradesh Congress Committee, Mysore State Congress Committee and All India Congress Committee ?2. Whether, on the facts and in the circumstances of the case, and having regard to cl. 24 of the memorandum and articles of association, the Tribunal was right in holding that the donations have been made under the authority of the said clause in the memorandum and articles of association and, therefore, the gift is exempt under s. 5(1)(xiv) of the GT Act in the light of the Boards Circular No. 1-GT dt. 5th January, 1960 ?3. Whether the Tribunals view that the Boards circular No....
A. Sambanthan Vs. the Presiding Officer, Iii Additional Labour Court, ...
Court: Chennai
Decided on: Jan-05-1998
Reported in: (1998)2MLJ695
ORDERN.V. Balasubramanian, J. 1. The writ petition is filed to quash the common award passed by the III Additional Labour Court, Chennai in I.D. No. 305 of 1981 and in the Claim Petition No. 59 of 1981, both dated 12.7.1985 by issuing a writ of certiorari.2. The petitioner was an employee of the second respondent concern. The petitioner was a Deputy Superintendent of Police in the police department and after his retirement he joined the service of the second respondent firm on 1.8.1972. It is stated in the affidavit filed in support of the writ petition that the founder Director of the second respondent establishment one late J.W. Devasahayam and the petitioner were colleagues in the Police Department, and since the petitioner was the skilled person he was employed to do technical, manual and clerical works. The case of the petitioner is that he was assisting the Director in all aspects of the working of the establishment of the second respondent concern, though he was designated only ...
V. Ramanathan Vs. the Regional Transport Officer, Trichy
Court: Chennai
Decided on: Jan-02-1998
Reported in: AIR1998Mad334; 1998(3)CTC217
ORDER1. Petitioner seeks the issuance of a writ of certiorari or any other writ, order or direction, calling for the records of the respondent in R.No.31723/E3/91 dated 11.11.1991 and quash the same. 2. In the affidavit filed in support of the writ petition, it is said that the petitioner's mother, late Chellapappu Ammal was holding one stage carriage permit and three spare buses. The permit holder died on 30.8.1991, and the petitioner has filed an application under the Motor Vehicles Act for transfer of the permit in his name and the same is pending. Being the legal representative of the stage carriage permit holder, petitioner is now operating the bus. The reason for filing the writ petition is that on 11.11.1991, respondent issued a memo, asking the petitioner to remit a sum of Rs. 37,260, within seven days. The notice was issued in the name of petitioner's mother. Since the petitioner is interested in plying the bus, he received the same. As per the memo, the petitioner has been di...