Chennai Court March 1998 Judgments
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M. Kuppusamy Vs. Viswanathan and ors.
Court: Chennai
Decided on: Mar-19-1998
Reported in: (1998)2MLJ768
M. Karpagavinayagam, J.1. The plaintiff is the appellant herein. He filed the suit against the respondents-defendants for recovery of Rs. 5,000 towards damages.2. The case of the plaintiff is this: The suit premises originally belonged to the father of the plaintiff. The defendants took the same on lease from him from 1.8.1975 for running a shop in drugs and pharmaceuticals. In 1972, the plaintiff, the appellant herein, purchased the suit premises from his father, since then, the plaintiff became the landlord of the suit premises. On 16.3.1976, fire broke out in the suit premises due to the fact that huge combustible garbage such as straw, waste paper, big wooden boxes, etc., which had become decomposed and abandoned and due to reckless negligence and throwing of cigarette and beedi butts therein. The fire was so serious that it could be brought under control by the fire fighting service only alters strenuous efforts. As a result of the fire, the suit premises suffered serious damages,...
Commissioner of Income Tax Vs. Mettur Chemicals and Industrial Corpora ...
Court: Chennai
Decided on: Mar-19-1998
Reported in: (1998)148CTR(Mad)32
N.V. Balasubramanian, J.The question of law referred at the instance of the revenue under section 256(1) of the Income Tax Act, 1961, relating to the assessees assessment for the assessment year 1978-79 is, whether, having regard to the facts and circumstances of the case, the Tribunal was justified in allowing the entire sum of Rs. 18,98,199 as bonus payable under the payment of Bonus Act, allowable under section 36(1)(ii) of the Income Tax Act, 1961 even though the allowable surplus under the Payment of Bonus Act was only Rs. 99,278.2. The assessment year involved is 1978-79. A sum of Rs. 18,98,199 was found debited in the Trading and P&L; a/c under the head 'wages' and this represented two items viz., (a) Rs. 9,14,446, being the one months salary to each worker paid in October, 1977 on the occasion of Deepavali and (b) a provision of Rs. 9,83,759 made at the end of the accounting year under reference at the rate of one months wages for each worker and paid to the workers in May, 197...
Luss Rowena Coelho and ors. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Mar-19-1998
Reported in: (1999)152CTR(Mad)149
ORDERJANARTHANAM, J.M/s Silver Cloud Estates, Gudalur, it is said, is a registered firm, consisting of several partners. Being a registered firm, it appears, the agricultural income had been taxed at the hands of the partners of the firm. It appears the return of income for levying tax on income basis under s. 17 of the Tamil Nadu Agrl. IT Act, 1955 (for short 'the Act') had been filed for the asst. yr. 1982-83.2. The firm was stated to have been dissolved on 28th Aug., 1981. Afterdissolution of the said firm, the erstwhile partners were stated to have partitioned their lands and the respective partners filed applications to compound the tax under s. 65 of the Act on 14th June, 1982, in respect of the holdings held by them in the middle of the accounting year.3. The Agrl. ITO, Gudalur had permitted the partners of the firm for composition of tax under s. 65 of the Act for the asst. yr. 1982-83 for the period after the dissolution of the firm.4. The Commr. of Agrl. IT, Chepauk, Madras-5...
S. Thirumalaiswamy and Another Vs. Commissioner and Secretary Educatio ...
Court: Chennai
Decided on: Mar-18-1998
Reported in: 1998(3)CTC408
ORDER1. W.P. No.10711 of 1986 has been filed by the Secretary, School Committee, Gandhi Kala Nilayam Higher Secondary School, Pungamathur, Udumalpet Taluk, Coimbatore District, for the issue of a writ of certiorarified mandamus or any other appropriate writ direction or order calling for the records relating to order bearing No.7736-U 1/8676, dated 16.7.1986 on the file of the first respondent, quash the same and direct the first respondent to dispose of the revision petition dated 27.1.1986 on merits. 2. The allegations in the affidavit in support of the writ petition are as follows: The second respondent was the Headmaster of Gandhi Kala Nilayam Higher Secondary School, Pungamuthur. His behaviour and conduct were unbecoming He was involved in an offence under Sections 307 and 148 I.P.C. read with Section 27 of the Arme Act. He was convicted and sentenced to undergo rigorous imprisonment for three years in B.C. No.134 of 1982 on the file of the Assistant Sessions Judge, Udumalpet. How...
Commissioner of Income-tax Vs. India Cements Ltd.
Court: Chennai
Decided on: Mar-18-1998
Reported in: [2000]244ITR185(Mad)
N.V. Balasubramanian, J.1. The question of law referred to us by the Appellate Tribunal for our consideration under Section 256(2) of the Income-tax. Act, 1961, relating' to the assessment year 1976-77 is as under :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to weighted deduction under Section 35B on the sum of Rs. 54,170 being the service charges paid to the State Trading Corporation ?'2. The assessee is a company carrying on business in manufacture and sale of cement. The assessee during the course of the assessment proceedings for the assessment year 1976-77, claimed weighted deduction under Section 35B in respect of the expenses paid to the State Trading Corporation of India in respect of the transhipments of a sum of Rs. 54,170. The Income-tax Officer rejected the claim of the assessee on the ground that the claim of the assessee would fall under Clause (iii) of Section 35B(1)(b)of the Act a...
Commissioner of Income-tax Vs. A.T. Balakrishnan (Decd.) and ors.
Court: Chennai
Decided on: Mar-18-1998
Reported in: [1999]238ITR801(Mad)
N.V. Balasubramanian, J. 1. In the above batch of tax cases, following questions of law arising under the Income-tax Act, 1961, as well as under the Wealth-tax Act, 1957, for certain assessment years in respect of some of the assessees have been referred to us for our consideration :T.C. No. 31 of 1982:'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the property income of Rs. 42,814 assessed by the Income-tax Officer in the hands of the assessee individual could not be sustained ? 2. Whether, the Appellate Tribunal's finding that the conversion of property into that of a Hindu undivided family and the subsequent partial partition was genuine is based on valid and relevant materials and is a reasonable view to take on the facts of the case ? 3. Even if the act of conversion of the individual property to the Hindu undivided family property is held to be genuine and valid in law still whether the assessee is not liable to be...
R. Govindasamy (Died) and ors. Vs. Kasthuri Ammal and ors.
Court: Chennai
Decided on: Mar-18-1998
Reported in: (1998)2MLJ291
S.M. Abdul Wahab, J.1. Plaintiff is the appelant in the above second appeal. The suit was for declaration and permanent injunction.2. The suit property which originally belonged to Mottaiya Gounder was settled in favour of his wife Thanjammal on 8.8.1972. After the settlement, Thanjammal was in possession and enjoyment of the suit properties. She filed a suit for declaration and injunction against the respondents 1, 2 and 4 and obtained a decree on 4.11.1976. On 30.5.1979, the plaintiff purchased the property from Thanjammal. Since the defendants interferred with the possession of the plaintiff, he has filed the suit.3. The first defendant filed a written statement, which was adopted by the defendants 2 and 3. According to them, there was no settlement by Mottaiya Gounder. Thanjammal never enjoyed the suit properties. The third item measuring 3.67 acres was purchased by Ramaswamy Gounder on 22.12.1924 with his own funds. After Ramasamy's death, his son Munusamv and his wife enjoyed it....
Tata Tea Ltd., Regional Office Vs. State of Tamil Nadu and ors.
Court: Chennai
Decided on: Mar-18-1998
Reported in: (1998)3MLJ306
ORDERK. Sampath, J.1. The prayer in the writ petition is for the issue of a writ of certiorari to call for the records before the second respondent ending with the order C.L.A.D. Dis T.I.5273/84, dated 29.3.1988 and quash the same.2. The facts leading to the filing of the writ petition are as follows:An extent of about 1056.06 acres of disafforested area in Anamalai Hills was assigned by the then Government of Madras in G.O.Ms. No. 932 on 10.5.1929 to M/s. Anglo American Direct Tea Trading Company Ltd.3. The material terms of the grant are as follows:(i) The land shall be used only for the cultivation of coffee, tea, cocoa, chilnchona, cardamoms, pepper, rubber or any other product that the Government may by special orders recognise as a plantation product, or for the erection of any buildings or constructing any roads thereon, which may be necessary for effecting and supervising such cultivation and preparing the produce for markets.(ii) In areas where forest growth is cleared, the gr...
Commissioner of Income Tax Vs. A.T. Balakrishnan
Court: Chennai
Decided on: Mar-18-1998
Reported in: (1998)148CTR(Mad)618
N.V. BALASUBRAMAAMAN, J.In the above batch of tax cases, following questions of law arising under IT Act, 1961 as well as under the WT Act, 1957 for certain assessment years in respect of some of the assessees have been referred to us for our consideration :TC No. 31 of 1982 :1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the property income of Rs. 42,814 assessed by the ITO in the hands of the assessee individual could not be sustained?2. Whether the Tribunal's finding that the conversion of property into that of HUF and the subsequent partial partition was genuine is based on valid and relevant materials and is a reasonable view to take on the facts of the case?3. Even if the act of conversion of the individual property to HUF property is held to be genuine and valid in law still whether the assessee is not liable to be assessed in respect of the income attributable to his interest in the converted property as per s. 64(2)(b) of ...
M/S. T.V.K. Salt Factory, Swamithoppu, Thamaraikulam Village, Agastees ...
Court: Chennai
Decided on: Mar-17-1998
Reported in: [1998]94CompCas107(Mad); 1998(2)CTC152
ORDER1. Though this case is listed for admission, since the pleadings are complete, instead of passing an order, issuing directions on the memo filed by the petitioner, the main petition itself is taken up for final disposal and the following order is passed:2. The petitioner is seeking for a direction forbearing the respondent from foreclosing the loan sanctioned in the proceedings having Ref.No.Projects 94-95/APEX/RT, dated 15.02.1995, as long as the petitioner pays the dues as per the schedule of payment offered in its letter dated 18.12.1997. The question is whether the respondent, mortgagee herein is entitled in law to issue a foreclosure notice, impugned in this writ petition?. In order to determine the said question and the entitlement of the petitioner for the relief prayed for in the petition and on the memo filed, it is necessary to advert to certain essential facts and they ate set out hereunder:3. The petitioner was sanctioned a Term Loan of Rs.30.00 lakhs on 13.2.1995 for ...
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