Chennai Court July 1998 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Cit Vs. P. Ravindran
Court: Chennai
Decided on: Jul-15-1998
Reported in: (2002)174CTR(Mad)360
R. Jayasimha Babu, J.The Tribunal has in an elaborate order, considered all aspects of the matter including the consistent conduct of the assessee, and held that there was no partnership. The Tribunal has, in support of it's order, placed reliance on the following factors;'(a) The instrument of partnership was executed on a stamp paper of Rs. 5 and hence cannot be considered as an instrument executed on the prescribed stamp paper.(b) When there was a partnership between a limited company and other parties, there must be a resolution of the Board of Directors of the limited company authorising the entering into the partnership and no material had been brought on record to show that this mandatory procedure was complied with by the company.(c) The profit or loss of the partnership firm were not considered by the partners in accordance with the deed in question.(d) No materials were brought on record to show that the bank accounts standing in the name of the assessee as an individual had ...
The Managing Director, Hindustan Photo Films Co., Ltd. Indu Nagar, Oot ...
Court: Chennai
Decided on: Jul-14-1998
Reported in: 1999(1)CTC30
ORDER1. Aggrieved against the common order passed by this Court in W.Ps.Nos. 5820 of 1994 etc., batch dated 12.9.1997, Managing Director and General Manager of Hindustan Photo Films Company Limited, Ootacamund have filed the above review applications before this Court. 2. Initially persons numbering about 100 all working in Hindustan Photo Films, Indu Nagar, Ootacamund, aggrieved against the action of their management (review petitioners herein) filed W.P.No. 5820 of 1994 and other writ petition on various grounds. By order dated 12.9.97 after considering the claim of the workmen as well as the management, in the light of the various statutory provisions coupled with law laid down by this Court as well as the Apex Court, this Court had issued a direction to the management to consider the claim of the workmen for absorption as regular employees of Hindustan Photo Films. Aggrieved by the said decision, the management has filed the above review applications. In the grounds of review petit...
Rajarama Iyer Alias Lakshminarayana Iyer Vs. Palanivel Ambalakarar (Di ...
Court: Chennai
Decided on: Jul-14-1998
Reported in: 1999(1)CTC641; (1998)IIIMLJ302
ORDER1. The first defendant who succeeded before the lower court and suffered decree before the first appellate court has filed the above second appeal.2. The plaintiff/first respondent entered into an agreement with the first defendant/appellant under Ex.A-5, dated 31.5.1975 to sell an extent of 17.24 acres in S.F.Nos. 189, 56/4 and 57/8 in Vembukudi village to the persons who are occupying the said lands through the plaintiff. It is the admitted fact that seven sale deeds were executed by the first respondent in favour of those persons who have been cultivating the respective land. With respect to the remaining extent of land, the plaintiff filed the above suit for permanent injunction on the ground that he is protected under Section 53-A of the Transfer of Property Act (hereinafter referred to as 'the Act'). The appellant/first respondent resisted the suit saying that possession was not given to the plaintiff and the tenants are in possession, that too, only under him. The first def...
R. Jeya Jothi Vs. Avudai
Court: Chennai
Decided on: Jul-14-1998
Reported in: 1998(2)CTC392; (1998)IIIMLJ672
ORDER1. The above revision is directed against the order dated 4.3.1993 in E.P.No.94 of 1991 in O.S.No.23 of 1979 on the file of the learned District Munsif, Aranthangi.2. The revision petitioner is the decree holder who filed E.P.No.94 of 1991 to execute the decree made in O.S.No.23 of 1979 dated 7.4.1989. However, the same was objected by the respondent judgment-debtor claiming that he is a debtor within the meaning of the Tamil Nadu Debt. Relief Act 13 of 1980 and 50 of 1983 and prayed for the benefit under the said Act stating that he is owning 1.83 acres of wet land, which is worth about only Rs.15,000.3. The learned District Munsif, in his order dated 4.3.1993, found that the respondent judgment-debtor is owning only an extent of 1.83 acres land worth about only Rs.12,000 and therefore, held that he is entitled for the benefit under the said Act. Aggrieved by the said order dated 4.3.1993, in E.P.No.94 of 1991, the petitioner has filed the above revision.4. The learned counsel fo...
E.K. Palanisamy Vs. A.M. Murugesan and Others
Court: Chennai
Decided on: Jul-14-1998
Reported in: 1998(3)CTC434
ORDER1. These revisions are filed by the defendant in O.S. No. 132 of 1998 on the file of the Principal Subordinate Judge, Erode. The suit mentioned abovefiled by the respondents restraining the defendant, his men agents and power agents from interfering with the plaintiffs' peaceful possession and enjoyment of the suit properties; for payment of costs by the defendants and such other further remedies.2. The description of the property as found in the schedule to the plaintiff reads thus:'Erode Registration District, Erode Sub Registration District, erode Town, within the Erode Municipal Limits, original old S.F.Nos.100 A1, 100 C1 Old S.F.No.85/2, 85/3, 85/4 Resurvey Ward A Block 15 T.S.No.2, 3, 4. In this the land and the sheds put up. within the following boundaries: South of the Bus stand road North of the land of Thangamuthu vaigars East of Royal Thetre West of the land and passage of the Municipality, with all the purtenances and all the other easementary rights in an area of 0.56...
Commissioner of Income-tax Vs. Kumudam Endowments
Court: Chennai
Decided on: Jul-14-1998
Reported in: [2000]242ITR159(Mad)
R. Jayasimha Babu, J.1. According to the Revenue, the assessee should be penalised in anticipation of a likely violation. We are unable to appreciate this argument or subscribe to the same.2. The assessment year with which we are concerned is the assessment year 1986-87. The provisions of Section 11(5) of the Income-tax Act were amended with retrospective effect from April 1, 1983, by the amending Act of 1991 and the time for disinvestment was extended up to March 31, 1993. During the assessment year with which we are now concerned, the law was that the charitable trust could hold investments contrary to the provisions of Section 11(5) of the Act, but, was under an obligation to dis-invest on or before March 31, 1993, and, thereafter, hold the investments in the modes permitted by law.3. During the assessment year 1986-87, the assessee held investments contrary to Section 11(5) of the Act, but, by virtue of Section 13(1)(d), proviso (iia) of the Act, it had time till March 31, 1993, to...
B.A. Balasubramaniam Bros. and Co. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jul-14-1998
Reported in: [1999]239ITR285(Mad)
1. The question referred to us at the instance of the assessee which is a firm and which is engaged in the export of hides and skins and which question concerns the assessment year 1983-84, is as to whether the Tribunal was right in holding that the firm constituted by a deed dated December 11, 1981, was a new assessee and therefore not entitled to the relief under Section 80HHC of the Income-tax Act, 1961 ?2. The undisputed facts are that under a document dated April 1, 1972, six persons entered into a partnership to carry on business in hides and skins and tanning materials. One of the six died in the year 1981, and after his demise an agreement for dissolution was entered into by the surviving partners with the widow of the deceased partner in which it was recorded, inter alia, that the firm constituted under the partnership deed dated April 1, 1972, shall stand dissolved from September 30, 1981, that the credit balance standing in the name of the deceased partner shall be treated a...
Umathanu N. Vs. School Committee of thevanga Higher Secondary School a ...
Court: Chennai
Decided on: Jul-14-1998
Reported in: (1999)ILLJ368Mad
ORDERP. Sathasivam, J. 1. The prayer in the writ petition is to issue a Writ of Mandamus directing the first respondent to designate the petitioner as Assistant Head Master in Thevanga Higher Secondary School, Coimbatore, taking into account the entire service rendered by the petitioner as B.T. Assistant. 2. The case of the petitioner is briefly stated hereunder:- According to him, he was appointed initially as B.T. Assistant in Rajalak-shmi Mills High School, Singanallur, Coimbatore, on June 4, 1962. He served there in that capacity upto May 31, 1967. He joined the 1st respondent's school on June 5, 1967 as B.T. Assistant. There was a gap of 5 days occurring between his relieving from the old school and joining the present institution which delay was condoned by the Education Department. The school became a higher secondary school in July, 1988. The petitioner has put in an overall service of 26 years as B.T. Assistant. As per G.O.Ms.887 dated June 5, 1979 of the Education Department,...
Jayakodi Jacob D. Vs. Presiding Officer, Labour Court and anr.
Court: Chennai
Decided on: Jul-14-1998
Reported in: (1999)ILLJ1025Mad
1. Heard the learned counsel for the parties.2. The unsuccessful writ petition challenging the validity and correctness of the Award dated January 12, 1994 made by the first respondent Labour Court in I.D. No. 438 of 1992, has filed this writ appeal challenging the order dated September 1, 1995 made by the learned single Judge in W.P.No. 7841 of 1995.2-A. The facts briefly stated which are relevant and necessary for the disposal of this writ appeal, are the following :-The appellant was working as a Clerical Assistant in the employment of the respondent No. 2. Respondent No. 2 introduced the Voluntary Retirement Scheme (V.R.S.) from the First Appeal 1987 under which Clerical Assistants could opt for voluntary retirement from service receiving certain monetary compensation and benefits. The appellant gave a letter opting voluntary retirement on March 31, 1987 (according to the respondent No. 2 Management, application for voluntary retirement was given in February, 1987). The appellant s...
Asstt. Collector of C. Ex. Vs. Doulatmal Chondia
Court: Chennai
Decided on: Jul-14-1998
Reported in: 2001(130)ELT41(Mad)
V. Kanagaraj, J.1. The above appeal is directed against the judgment dated 16-3-1986 made in E.O.C. No. 678 of 1983 by the Court of Additional Chief Metropolitan Magistrate (Economic Offences-I), Madras in acquitting the accused therein, who is the respondent herein having found him not guilty of the charges under Section 9(1)(b)(i), 9(1)(b)(ii) and Section 6 of the Central Excises and Salt Act, read with Rule 174 punishable under Section 9(1)(ii) (two counts) and under Sections 468 and 471 of the Indian Penal Code.2. The charges as framed against the respondent/accused are that firstly that the respondent being the proprietor of M/s. Indian Cable Industries manufactures of electrical wires and cables falling under Tariff Item 33-B of the Central Excise Tariff, on 22-2-1982 when the Officers of the Preventive Group Madras-IV Division visited the factory premises located at No. 29, Perumal Koil Garden Lane, Madras-1 and the shop 'Chordia Electricals' located at door No. 104, Audiappa Na...
- ‹ Prev
- 4
- 5
- 6
- 7
- 8
- 10
- 11
- 12
- 13
- 14
- Next ›
- Last »