Chennai Court July 1999 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.
Adar Tea Produce Co. Ltd. Vs. Assistant Commissioner of Income Tax
Court: Chennai
Decided on: Jul-06-1999
Reported in: [2000]106TAXMAN222(Mad)
ORDERThe above writ petitions are for a writ of declaration to declare section 12 of the Finance Act, 1995 as ultra vires, illegal and void of the Constitution of India.2. Section 12 of the Finance Act, 1995 has amended the definition of `plant' in section 43 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') with retrospective effect from which date the Act came into force by excluding tea bushes or livestock from the scope of definition of the term 'plant'. The assessment year with which we are concerned in both the writ petitions is 1994-95. The petitioners have challenged the validity of the provisions of the Act, and hence, in my view, it is not necessary to notice the result of the assessment proceedings in detail. However, to determine the question that arises in the writ petitions, it would suffice to state that the petitioners have claimed depreciation allowable under the Act in respect of opening balance of the tea bushes at the beginning of the year and in re...
Siemens Ltd. and ors. Vs. N.E.P.C. Micon Ltd.
Court: Chennai
Decided on: Jul-02-1999
Reported in: [1999]98CompCas388(Mad)
A. Ramamurthi, J. 1. The petitioners are accused in C. C. No. 5566 of 1996 on the file of the VIth Metropolitan Magistrate, Egmore. They have preferred the revision aggrieved against the order of dismissal passed in Criminal Miscellaneous Petition No. 1140 of 1999.2. The case in brief is as follows :3. The petitioners filed a petition under Section 205 of the Criminal Procedure Code, 1973. The first accused-company is represented by the company secretary, who is in charge of the company affairs at Bombay. As the company secretary, who has to represent the company in all matters on a day-to-day basis, his presence is required in Bombay. The second petitioner is an industrialist and chairman of the company and he is also director of many other companies. The third petitioner is a full time director of the company, who co-ordinates various divisions in the company at Bombay. The fourth petitioner is the general manager, marketing, who has to meet various customers in various parts of Madr...
Special Steel Products Vs. Commissioner of Income-tax and anr.
Court: Chennai
Decided on: Jul-02-1999
Reported in: [2001]249ITR504(Mad)
N.V. Balasubramanan, J.1. The question of status of the petitioner--whether it should be assessed in the status of a registered firm or an unregistered firm under the relevant provisions of the Income-tax Act, 1961, arises in the writ petition-The petitioner is a firm engaged in the manufacture of C.R.G.O. sheets for distribution transformers on job work basis. The assessment year, with which we are concerned is the assessment year 1991-92, the relevant accounting year ended on March 31, 1991. The writ petitioner (hereinafter referred to as 'the assessee'), filed its return of income for the assessment year 1991-92 belatedly on September 26, 1994, when the due date for filing the return of income for the said assessment year 1991-92 under Section 139(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), was August 31, 1991. Though the assessee filed its return of income belatedly, the belated return of income was regularised by the Income-tax Officer by the issue of a ...
V. Venkatachalam Vs. the Deputy Registrar of Co-operative Societies, S ...
Court: Chennai
Decided on: Jul-01-1999
Reported in: 1999(3)CTC669
ORDER1. The plaintiff is the appellant herein.2. The plaintiff filed a suit for a direction to the defendant to confirm the sale and restrain the defendant from bringing the properties to fresh auction. The suit was decreed by the trial court. Against which an appeal was preferred to the District Court, Srivilliputhur by the defendant and the appeal was allowed. Hence, the plaintiff has now come forward with this second appeal.3. There is no dispute with regard to the facts involved in this case. An extent of 5 cents in S.No. 778/la with the well is the subject matter of the suit. Besides the said property, a cattle shed, vacant site around it and four wells, belonged to Mamsapuram Co-operative Society. The Society was dissolved. For the realisation of government dues by the society, its properties were brought up for sale by way of auction. The cattle shed was first auctioned out for Rs.55,000. Since the highest bidder did not pay the bid amount, it was not concluded. The other items ...
Kattabomman Transport Corporation Ltd. Vs. Mariyal and ors.
Court: Chennai
Decided on: Jul-01-1999
Reported in: I(2000)ACC340; 2001ACJ1926
M. Karpagavinayagam, J.1. C.M.A. Nos. 1297 and 1298 of 1994 could be disposed of in a common judgment since in both the claim petitions, common enquiry was conducted and common judgment was rendered.2. Kattabomman Transport Corporation has filed these appeals challenging the award of Rs. 30,000 to the injured and the award of Rs. 2,25,000 to the dependants of the deceased, mainly on the ground of quantum.3. On 21.5.1990 at about 7.30 p.m., the deceased Paulkani was proceeding on his bicycle in Sivagiri-Rajapalayam main road on the extreme left side. One Periyasamy was also proceeding in the road by cycle along with his brother. At that point of time, the bus belonging to the appellant Corporation, driven at a high speed, in a rash and negligent manner, hit against both Paulkani and Periyasamy. Both were taken to the Government Hospital, Raja-palayam, wherein the said Paulkani died due to serious injuries sustained by him in the above accident. Periyasamy, who was initially treated in t...
M.S. Murugan Vs. Tmt. Santhakumari and ors.
Court: Chennai
Decided on: Jul-01-1999
Reported in: (1999)3MLJ132
ORDERM. Karpagavinayagam, J.1. Murugan, the tenant is the petitioner herein. Shanthakumari and four others, the respondents, herein are the landlords. They filed a petition in R.C.O.P. No. 762 of 1991 for eviction against the tenant on the ground of wilful default in payment of rent from 1.1.1990 to 30.11.1991 at the rate of Rs. 900 per month under Section 10(2)(i) of the Tamil Nadu Buildings (Lease and Rent Control) Act 1960 (hereinafter referred to as 'the Act').2. During the pendency of the eviction petition, the landlords filed a petition under Section 11(4) of the Act in I.A. No. 934 of 1991. This was contested by the tenant, the petitioner herein, raising a dispute over the rate of rent. According to him, the monthly rent was only Rs. 600. In this petition enquiry was conducted. On behalf of the landlords Exs.A-1 to A-5 were marked. No documents were marked on behalf of the tenant either to show that there is no arrears or the monthly rent is only Rs. 600.3. After enquiry, the Re...
Managing Director, Pallavan Transport Corporation Ltd. Vs. Kuppusamy
Court: Chennai
Decided on: Jul-01-1999
Reported in: I(2000)ACC43
M. Karpagavinayagam, J.1. Pallavan Transport Corporation, aggrieved over the award of compensation of Rs. 19,000/- payable to the respondent injured, has filed this appeal.2. On 9.9.1989 at about 3.15 p.m., the claimant viz., Kuppusamy was riding on his cycle on his left side from south to north. During that time, the bus belonging to the appellant Corporation came on the same direction and dashed against the cyclist, due to which, the claimant fell down, and sustained grievous injuries.3. Though the claim petition was filed for Rs. 50,000/-, the Tribunal awarded only Rs. 19,000/-.4. While assailing the judgment impugned, Mr. Arul Murugan, the learned Counsel for the appellant would contend that the Tribunal is wrong on both aspects viz., nagligence and quantum.5. In reply to the said submission, Mrs. N.B. Surekha, the learned Counsel for the respondent would point out that the materials produced before the Tribunal through P.Ws. 1 to 3 and Exs. A1 to A4 would clearly reveal that the d...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- Next ›