Chennai Court October 1998 Judgments
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Commissioner of Income-tax Vs. International Clearing and Shipping Age ...
Court: Chennai
Decided on: Oct-20-1998
Reported in: [2000]242ITR426(Mad)
A. Subbulakshmy, J.1. The assessee-firm claimed that it carries on the business of clearing and shipping agents and so, it should be taxed at the lower rate applicable to firms which carry on profession as provided in the Finance Act, 1982. The Income-tax Officer rejected the contention of the assessee. On appeal, the Commissioner of Income-tax held that the business of the assessee-firm could be treated as profession for calculating tax at the concessional rate provided under Sub-paragraph II of paragraph C of the First Schedule to the Finance Act, 1982. The Department preferred an appeal to the Tribunal and the Income-tax Appellate Tribunal, following the order of the Tribunal in respect of the same assessee for the earlier assessment years, held that the activities of a customs clearing and forwarding agent require knowledge of customs law and port regulations and ability to handle the customs and dockyard personnel and as such their activities would amount to carrying on a professi...
Susila Vs. Rajagopala Pathar (Died) and ors.
Court: Chennai
Decided on: Oct-20-1998
Reported in: (1999)1MLJ726
A. Ramamurthi, J.1. defendant has preferred the second appeal aggrieved against the judgment and decree made in A.S.No. 64 of 1983, dated 12.12.1983 on the file of District Court, East Thanjavur, Nagapattinam, confirming the decree and judgment of the Court of the Subordinate Judge of Mayiladuthurai in O.S.No. 127 of 1981, dated 18.2.1983.2. The case in brief is as follows: The plaintiff filed a suit for specific performance of the agreement of sale or in the alternative of recovery of Rs. 15,610 from the defendant. The plaintiff entered into a written agreement of sale in respect of the suit property with the defendant's father Subba Rao on 1.7.1976 agreeing to purchase the property for a sum of Rs. 16,500. As per the agreement, the parties have to complete the sale by 15.2.1977. But time is not the essence of the contract. The plaintiff paid a sum of Rs. 3,000 by way of advance even on the date of the agreement and later paid Rs. 2,000 on 21.8.1976. Rs. 1,500 on 26.2.1977 and Rs. 1,0...
Arulmigu Sivaganga Samasthanam, Rep. by Its Manager Vs. the Commission ...
Court: Chennai
Decided on: Oct-16-1998
Reported in: 1999(1)CTC60; (1999)IMLJ669
ORDER1. The writ petitions are for the issue of writ of certiorari to call for the records relating to the proceedings of the first respondent in R.P.Nos.39 & 44 of 1989 respectively dated 18.9.1990 and quash the said proceeding of the first respondent. 2. The case of the petitioner is that the third respondent in each of the writ petition was appointed as Assistant and Clerk respectively in 1953. The petitioner herein has issued notice dated 7.10.1988 and 22.11.1988 respectively intimating that the third respondent in each of the writ petitions would retire from service from the afternoon of 25.11.1988 and 12.12.1988 respectively on their completion of 60th year. It has also been averred that the above order was passed pursuant to the age limit prescribed under the Sivaganga Devasthanam Administrative Staff Service Rules approved by the hereditary trustee. Aggrieved by the above order, the third respondent in each of the writ petitions has chosen to file a revision under Section 21 of...
J. Punithavalli Vs. the Life Insurance Corporaton of India, Represente ...
Court: Chennai
Decided on: Oct-16-1998
Reported in: 1999(1)CTC379; (1999)IIMLJ1
ORDER1. The above Appeal Suit is directed against the Judgment and decree dated 18.8.1983, made in O.S. No.1277 of 1980 by the XVII City Civil Court, Madras, thereby dismissing the suit filed by the appellant herein praying thereby to pass a decree directing the respondent herein to pay sum of Rs.50,000 together with interest at 6 per cent per annum and to pay the costs.2. The plaint averments are, that her husband D. Jagannathan took a Life Insurance Policy in Policy No. 42818571 on 13.5.1975 with the defendant/Corporation for a sum of Rs.50,000 appointing the plaintiff as thenominee; that her husband who was hardly 41 years of age died on 8.12.1976 at C.M.C. Hospital, Vellore; that the plaintiff as the nominee has become entitled to claim the amount due under the policy and that she filed her claim as per letter dated 11.12.1976, furnishing all the details required by the defendant together with the original policy, but by the letter dated 17.6.1977, the defendant rejected the claim ...
Workmen of Bharat SkIn Corporation Vs. Presiding Officer, I Addl. Labo ...
Court: Chennai
Decided on: Oct-16-1998
Reported in: (2000)ILLJ303Mad
ORDERR. Jayasimha Babu, J.1. The petition is directed against the order made by the Industrial Tribunal on a reference made to it concerning the relief that the Workmen of Bharat Skin Corporation would be entitled to, if it were to be held that non-employment of the workmen under the guise of closure was not justified. The Tribunal has held that the closure was a fact, that it was justified and that the workmen are not entitled to any relief.2. It is not disputed now that of the 48 workmen that were employed, about 46 employees have been settled their claims and only the two claims of two workmen to the counsel for the workmen, which remain unsettled. The closure was with effect from August 20, 1979. It has been found by the Tribunal that no work was carried on from August 20, 1979 to December 9, 1979. Thereafter, the machinery of the undertaking was leased to a sister-concern. It is the case of the workmen that the closure was a pretence, that the reality is that the work was carried ...
Trade Wings Limited Vs. Garment House (Exports), a Partnership Firm, R ...
Court: Chennai
Decided on: Oct-16-1998
Reported in: (1999)1MLJ45
V. Kanagaraj, J.1. The above appeal is directed against the judgment and decree, dated 21.6.1984 made in O.S. No. 2633 of 1981 by the IV Additional Judge, City Civil Court, Madras, thereby decreeing the suit as prayed for, deducting a sum of Rs. 15,275.01 ps. from the decretal amount.2. The respondent herein is the plaintiff before the lower court and the averments of the plaint, in brief, are that the plaintiff being an exporter of ready-made garments, entered into an agreement with a West Germany Company, namely, M/S. Iva & Co., for exporting the ready-made garments; that in pursuance of the agreement, the said West Germany Company placed two orders with the plaintiff on 1.11.1976 and 16.12.1976 for the export of 4000 and 500 ready-made garments respectively; that the payment as indicated on the order is 'documents against payment' (D.P); that the documents were to be sent direct to the Raifiessen Bank, Meerbusch through West Deutsche Genossens Chafts Zentral Bank and that the terms ...
Aventis and ors. Vs. S.A. Mohammed Ibrahim
Court: Chennai
Decided on: Oct-16-1998
Reported in: (1999)1MLJ241
S.S. Sidickk, J.1. The revision petitioners are the appellants and the respondent herein is the respondent, in M.P. No. 375 of 1997 in R.C.A. No. 346 of 1994 on the file of VII Judge, Court of Small Causes, Madras.2. This civil revision petition is directed as against the fair and decretal order passed by the learned VII Judge, Court of Small Causes, Madras, dated 22.7.1998 in M.P. No. 375 of 1997 in R.C.A. No. 546 of 1994.3. The application in M.P. No. 375 of 1997 in R.C.A. No. 546 of 1994 was filed by the revision petitioners, who are the tenants in the disputed buildings, under Rule 16(2) of the Tamil Nadu Buildings (Lease and Rent Control) Rules, 1972 to permit the revision petitioner/tenants, who are the appellants in R.C.A. No. 546 of 1994 to let in additional evidence is the above appeal on the following grounds: To verify the purchase bills produced by the respondent/landlord herein and to show that he was not running his business, the matter was entrusted by the revision petit...
Suman Malai Vs. Marie theresemalai and ors.
Court: Chennai
Decided on: Oct-16-1998
Reported in: (1999)1MLJ672
ORDERP.D. Dinakaran, J.1. The above revision is directed against the decree and order dated 25.6.1998 in I.A.No. 30l of 1997 in I.A.No. 38 of 1980 in O.S.No. 9 Of 1979, on the file of the learned Additional District Judge Pondicherry at Karaikkal, dismissing the application filed by the revision petitioner and refusing to grant leave to the revision petitioners to purchase the second item of the 'A' schedule property for the highest price namely Rs. 5,81,000 offered in the public auction as per the final decree dated 24.7.1982 in I.A.No. 38 of 1980 in O.S.No. 9 of 1979, wherein it was decreed that two items of 'A' schedule property be sold in public auction, that if any of the parties came forward to purchase the property for the highest price offered in the auction preference be given to the parties in this auction; that if the parties in this auction are not willing to purchase, then the house be sold to be third parties and the proceeds be divided among the parties allotting 1/5th s...
Thanthi Trust Vs. Assistant Director of Income-tax and anr.
Court: Chennai
Decided on: Oct-15-1998
Reported in: [1999]238ITR635(Mad)
R. Jayasimha Babu, J.1. The writ petitioner in these three writ petitions is a charitable trust which holds in trust a business of running a newspaper known as 'Daily Thanthi'. The trust was created in the year 1954. By the amendment made in the year 1957, the trust was declared an irrevocable trust. By a supplementary deed made on June 28, 1961, the objects of the trust were declared to be, inter alia, the relief of the poor and education. The trust has throughout claimed the status of charitable trust and sought the benefit of the provisions of the Income-tax Act exempting the income of charitable trust. In that effort, the trust has had more than one occasion to come before this court challenging the denial of the exemption by the Revenue for the income derived by it from the newspaper business. The validity of the supplementary deed has been upheld by this court in C. S. No. 90 of 1961.2. A Division Bench of this court in the first of the assessee's cases relating to its entitlemen...
Vijayan K. and ors. Vs. Tamil Nadu Electricity Board and ors.
Court: Chennai
Decided on: Oct-15-1998
Reported in: (1999)IIILLJ1083Mad
M. Karpagavinayagam, J.1. These writ appeals are directed against the common order passed in W.P. Nos. 718 and 1136 of 1990 by the learned single Judge dated January 6, 1992 dismissing those writ petitions.2. The prayer made by the petitioners before the learned single Judge is as follows:'It is prayed that this Hon'ble Court may be pleased to pass orders, issue directions and writs as may be deemed fit and in particular issue a writ in the nature of Certiorarified Mandamus after calling for the records from the 1st respondent-Tamil Nadu Electricity Board represented by its Chairman relating to B.P.Ms (CH) No. 66, Administrative Branch, dated February 1, 1986 and quash para 4 (iv) of the said B.P. and direct the respondents to promote the petitioners to the cadre of Foreman Grade-I from the seniority list of Assistant Commercial Inspectors in Memo No. AEM/II/F14/ 645-80-1, dated November 13, 1980 and render justice.'3. The short facts leading to the filing of these appeals which are re...
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