Chennai Court April 1999 Judgments
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Shriram Investments Ltd. and ors. Vs. Oriental Insurance Co. Ltd. and ...
Court: Chennai
Decided on: Apr-29-1999
Reported in: [2001]103CompCas1(Mad)
T. Meenakumari, J. 1. As the facts in all the writ petitions are one and the same, the following common order is passed. 2. The common cause espoused by the petitioners in all the writ petitions is that they were obtaining the insurance for the purpose of their business, in some cases, they are subject-matter of hypothecation. The petitioners have obtained insurance cover and some petitioners who happen to be the financiers collect the premium for the insurance contract from the hirer of the vehicles and remit them to the insurance company with the cover notes issued by them. It is further contended by learned senior counsel for the petitioners that due to huge transactions between the parties like the petitioners which run into hundreds and thousands, the petitioners have standing arrangement with the insurers. This was the practice before insurance was nationalised and the practice has continued since then. Learned senior counsel for the petitioners has argued that under this arrange...
Commissioner of Wealth-tax Vs. J. Abdul Khader Sait and anr.
Court: Chennai
Decided on: Apr-29-1999
Reported in: [2000]243ITR177(Mad)
A. Subbulakshmy, J.1. The assessees are individuals who are co-owners of four properties. The first property is a residential property. The assessee disclosed the value of this property at Rs. 80,000. The Valuation Officer took the value of the building by capitalising the rent of Rs. 6,700 at 7.722 times and added reversionary value of the land to arrive at the value of Rs. 2,04,000. The second property is 'Band Line property'. The assessee showed the value at Rs. 70,000. The Valuation Officer took the value at Rs. 7 lakhs by separately valuing part of the land at Rs. 5,02,000, valuing the building at 7.722 times of the net rent of Rs. 4,996 and adding the reversionary value of the land. The third property is the 'Cash Bazar property', the value of which was disclosed as Rs. 2,75,000. The Valuation Officer determined it at Rs. 6,53,000 by taking 7.36 times of the net rent of Rs. 51,076 for the structure and adding the reversionary value of the land. The last property is Liberty Theatr...
Commissioner of Income-tax Vs. Tamil Nadu Textile Corporation Ltd.
Court: Chennai
Decided on: Apr-29-1999
Reported in: [1999]240ITR390(Mad)
R. Jayasimha Babu, J.1. As to whether the person appointed as 'authorised controller' under Section 18A of the Industries (Development and Regulation) Act can be regarded as a representative assessee under Section 160(1)(iii) of the Income-tax Act and as to whether an assessment can be made on the authorised controller in respect of the industrial undertaking owned by a company which continues to exist, but in respect of which he has ceased to be the 'authorised controller' are the questions which arise for consideration in these references.2. The Tamil Nadu Textile Corporation Limited was appointed as 'authorised controller' of a company known as Cambodia Mills Ltd. with effect from October 22, 1969, it ceased to be the authorised controller from April 1, 1974, when all the assets of the company came to be vested in the Central Government and thereafter in the National Textile Corporation under the provisions of the Sick Textile Undertakings (Nationalisation) Act, 1974.3. During the p...
Commissioner of Wealth-tax Vs. N.M.R. Krishnamoorthy and Sons Pvt. Ltd ...
Court: Chennai
Decided on: Apr-29-1999
Reported in: [2000]241ITR439(Mad)
Mrs. A. Subbulakshmy, J. 1. The assessee is a company. The property of which the valuation was in dispute is at Chokikulam, Madurai. The Assessing Officer took the view that the difference between the specified area and the unbuilt area exceeded 20 per cent. and hence Rule 1BB could not be applied to value it and Section 40(4) of the Finance Act, 1983, excluded application of Section 7(1) and Rule 1BB made thereunder and accordingly assessed the property at Rs. 19,48,000 as determined by the Valuation Officer as against Rs. 6,43,300 which was disclosed by the assessee. On appeal, the Commissioner of Wealth-tax found that the difference between the specified area and built up area would be 0.17 per cent. i.e., less than 5 per cent. if the pavement is taken into account and 18.29 per cent., i.e., less than 20 per cent. if the pavement is ignored and the provisions of Rule 1BB would have to be applied in making the valuation. The Commissioner agreed with the assessee's case that Section 4...
Commissioner of Income-tax Vs. Southern Shipping Co. (P.) Ltd.
Court: Chennai
Decided on: Apr-29-1999
Reported in: [2000]241ITR464(Mad)
A. Subbulakshmy, J.1. A sum of Rs. 67,790 has been assessed as interest income received by the assessee from Mohd. Ismail and Company on a sum of Rs. 5 lakhs advanced to the said company. The assessee had advanced a sum of Rs. 5 lakhs on March 15, 1979, on a pronote which stipulated interest at 44 paise per thousand rupees per day. The said pronote was recovered during the search of the business premises by the Revenue authorities. The repayment was made to the extent of Rs. 3 lakhs on July 4, 1979, and Rs. 2 lakhs on February 20, 1980. While the advance was entered in the assessee's cash book, the repayment was credited in the bank account maintained by the assessee for recording' its transactions with its foreign principal, namely, Jugolinija Rijeka, Yugoslavia. But, the assessee pleaded that the advance of Rs. 5 lakhs was free of interest. But, the evidence of one of the partners is that interest was paid on several dates during the periods 1979 to 1980. The pronote also stipulates ...
Shalimar Tanning Co. Vs. E.S.i. Corporation and anr.
Court: Chennai
Decided on: Apr-29-1999
Reported in: [2000(87)FLR597]; (2000)IILLJ937Mad
Y. Venkatachalam, J. 1. Invoking Article 226 of the Constitution of India, the petitioner herein has filed the present writ petition seeking for a writ of certiorari to call for the records of the first respondent relating to the impugned order TN/INS-1/ 51-10534-21, dated January 28, 1991, under Section 45-A of the Employees' State Insurance Act, 1948, seeking to recover the sum of Rs. 67,053 from the petitioner-firm, and to quash the same.2. In support of the writ petition, the petitioner herein has filed an affidavit wherein they have narrated all the facts and circumstances that forced them to file the present writ petition and requested this Court to allow the writ petition as prayed for. Per contra, on behalf of the respondents a counter-affidavit has been filed rebutting all the material allegations levelled against them, one after the other, and ultimately they have requested this Court to dismiss the writ petition for want of merits.3. Heard the arguments advanced by learned c...
Sun Pharmaceutical Industries Ltd. Vs. Sun Pharmaceutical Industries S ...
Court: Chennai
Decided on: Apr-29-1999
Reported in: (2000)IILLJ1223Mad
Sirpurkar, J.1. The appellant, Sun Pharmaceuticals Industries Limited (hereinafter called as 'The Company' for the sake of brevity) has challenged the order of a learned single Judge allowing the writ petition in W.P. No. 7869/1998 filed on behalf of the first respondent Sun Pharmaceuticals Industries Limited Staff Union (hereinafter called as 'The Union') whereby the 3rd respondent the Assistant Commissioner of Labour was directed to take up the application submitted by the writ petitioner/Union and decide the same and submit his report as enjoined by Industrial Disputes Act and the Rules. The learned Judge has also directed that till such time the report is submitted by the Assistant Commissioner of Labour, the Management should not precipitate the matters by going ahead with the plan of shifting the machinery, transferring the drugs and employees to Mumbai, Baroda or Patna. The said application which was directed to be decided by the learned single Judge was for conciliation of a di...
State by the Food Inspector, Villupuram Municipality Vs. Jothi
Court: Chennai
Decided on: Apr-29-1999
Reported in: 1999CriLJ3979
V.S. Sirpurkar, J.1. The issue referred to us for decision is as to whether the Sanitary Inspector (who is appointed as a Food Inspector under Section 9 of the Prevention of Food Adulteration Act, 1954) working in a particular division of the Municipality could validly collect the samples out of food articles and take action under the Act from another division for which he is not working as a Sanitary Inspector.2. The following factual matrix will help to understand the controversy involved :-The Food Inspector, Villupuram, filed a complaint against the accused Jothi, son of Rajagopal for offences under Section 7(2) read with Section 2(ix)(j) and (k) of the Prevention of Food Adulteration Act, 1954 (hereinafter called 'the Act' for the sake of brevity). In his complaint, it was inter alia contended that on 18-12-1985 at about 12.40 p.m. the said Food Inspector inspected the Sherbet (Syrup) shop owned by the accused at Villupuram Town Bus-stand and after introducing himself to the accus...
V.R. Nedunchezhian Vs. State
Court: Chennai
Decided on: Apr-29-1999
Reported in: 1999(2)ALD(Cri)559; 2000CriLJ976
ORDERM. Karpagavinayagam, J. 1. The God is omnipotent, omniscient and omnipresent. Now, we have been seeing that there is a constant and continuous attempt being made to replace the word 'God' by the word 'corruption'.2. Day-in and day-out there is a preaching of sermons listing out the evils of corruption and raising slogans with catch-words against the corruption. Similarly, we have been seeing that there are positive and constructive remedial measures and steps taken for its eradication by the agency concerned. We have also been seeing that there is a constant debate throughout the globe regarding the magnitude and multi-dimensional causes of corruption. But even then, 'omnipresent' corruption with its tentacles poses a great threat to the welfare of society and grows in menacing proportion.3. An impression is also created by and large that corruption is an inevitable evil. However, the persons who are at the helm of affairs do forget the popular saying:Dharmo Rakshathi Rakshithaha ...
P. Natesa Achar and anr. Vs. Parasamaya Kolerinatha Madam, Through Its ...
Court: Chennai
Decided on: Apr-29-1999
Reported in: (1999)2MLJ585
A. Subbulakshmy, J. 1. The appeal is directed against the judgment and decree passed by the learned single Judge in C.S. No. 2 of 1983. Defendants 1 and 2 in the suit are the appellants in this appeal. The plaintiff filed the suit for declaration and for delivery of possession.2. The case of the plaintiff is as follows:The plaintiff-mutt was established as early as 7th century A.D. in Tirunelveli. The members of the Vishwa Karma Community in Tamil Nadu and other southern states are the disciples of the plaintiff mutt. The first Madathipathi was one Sri Anavaratha Sounderraja Perumal Swamigal and the successors were elected by Vishwa Karma Community. In the beginning of the 20th century, disputes arose and hence a suit for framing a scheme for regulating succession and administration of the mutt and its properties was filed in O.S. No. 58 of 1922. A scheme was finally framed by order dated 2.5.1925. As per the provisions of the scheme, the Head of the Mutt is to be elected by the Viswak...
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