Chennai Court March 2000 Judgments
Commissioner of Income-tax Vs. Shaik Mohamed Rowther Shipping and Agen ...
Court: Chennai
Decided on: Mar-24-2000
Reported in: [2000]246ITR161(Mad)
A. Subbulakshmy, J. 1. The question referred to us at the instance of the Revenue in T. C. No. 1445 of 1986, relates to the assessment year 1979-80, and is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the amount of advance received by the assessee-company should not be brought to tax as it is not income but only an advance to be adjusted towards remuneration as and when work is done ?'2. The question referred to us at the instance of the Revenue in T. C. No. 1903 of 1986, relates to the assessment year 1978-79, and is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income accrued to the assessee only when its principal accepts the bill and, therefore, the assessee was not liable to be assessed on the sum of Rs. 5,70,416 received from its principal especially when the relevant expenses were debited already to the profit and loss account of th...
Tag this Judgment!Commissioner of Income-tax Vs. Samyuktha Gowda Saraswatha Sabha
Court: Chennai
Decided on: Mar-24-2000
Reported in: [2000]245ITR242(Mad)
N.V. Balasubramanian, J.1. In all these tax cases, the common question of law that arises for consideration is :'Whether, the Appellate Tribunal has justified in law and had valid materials to hold that the assessee-Sabha is entitled to exemption under Section 11 of the Income-tax Act, 1961, even though the Sabha has let out the Kalyana Mandapam for profit ?'2. The respondent-Sabha, namely, Samyuktha Gowda Saraswatha Sabha, Madras, is a society registered under the Societies Registration Act (21 of 1860) on September 15, 1925. According to its memorandum of association the objects of the Sabha are the intellectual, physical, social and moral advancement of the United Gowda Saraswata Community, and doing of such other things as are incidental or conducive to the attainment of the above objects. The objects of the Sabha are for education and general public utility. Under the head 'Education', the Sabha administers scholarships, funds, and grants to students studying in the schools and co...
Tag this Judgment!Commissioner of Income Tax Vs. Shaik Md. Rowther Shipping and Agencies ...
Court: Chennai
Decided on: Mar-24-2000
Reported in: (2000)160CTR(Mad)203
ORDERMrs. A. Subbulakshmy, J.The question referred to us at the instance of the revenue in T.C. No. 1445 of 1986, relates to the assessment year 1979-80, is as follows'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amount of advance received by the assessee-company should not be brought to tax as it is not income but only an advance to be adjusted towards remuneration as and when work is done ?'2. The question referred to us at the instance of the revenue in T.C. No. 1901, of 1986, relates to the assessment year 1978-79, is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income accrued to the assessee only when its principal accepts the bill and therefore, the assessee was not liable to be assessed on the sum of Rs. 5,70,416 received from its principal especially when the relevant expenses were debited already to the profit and loss account of the assessee for t...
Tag this Judgment!D. Guruswamy Vs. the State of Tamil Nadu Rep by the Chief Secretary, F ...
Court: Chennai
Decided on: Mar-23-2000
Reported in: AIR2000Mad373; 2000(2)CTC223
ORDERJudgement pronounced by K.G.Balakrishnan, CJ1. Petitioner is an advocate who appeared as a witness before the 2nd respondent commission which is appointed under the commissions of Inquiry Act, 1952 on 27.2.1999. On 23.7.1999 the workers attached to Manjolai Estate had staged, a procession along with their leaders and when the procession reached the residence of the District Collector of Tirunelveli, some of the leaders of the procession wanted to meet the Collector. According, to the petitioner, the police officials prevented them from meeting the Collector and encircled thousands of participants of the rally and forcefully drove them towards the bank of Thamirabarani river and because of the police excess some persons had been forced to flee away from that place and sustained, injuries and some others who were driven to the river side drowned in the nearby Thamirabarani river. As there were lot of allegations regarding lapses on the part of Police, a commission was constituted an...
Tag this Judgment!K.N. Palanivelu and Another Vs. the State of Tamil Nadu Rep. by Secret ...
Court: Chennai
Decided on: Mar-23-2000
Reported in: 2000(3)CTC285
ORDER1. The writ petitioners have filed this writ petition praying to issue a writ of mandamus directing the respondents not to interfere with the first petitioner's possession of 4.86 acres in S.Nos.6/11, 6/12, 6/13, 6/18, 6/19 and 6/20 of Mummudi Chozhagan village, Virudachalam Taluk, South Arcot District and the second petitioner's possession of 3.74 acres in S.Nos.6/1, 6/3, 6/4, 6/6, 6/7, 6/8 and 6/9 of Mummudi Chozhagan village, Virudachalam Taluk, South Arcot District, except in accordance with the provisions of the Land Acquisition Act.2. In the affidavit filed in support of the writ petition, the petitioners would submit that they are the brothers; that the lands morefully described in the writ petition measuring 4.86 acres falling under different Survey Numbers are belonging to the first petitioner and the other lands totally measuring 3.74 acres falling under different Survey Numbers are belonging to. the second writ petitioner that they having purchased the same under differ...
Tag this Judgment!A. Syed Ansari Alias Babu Vs. Union of India (Uoi) and ors.
Court: Chennai
Decided on: Mar-23-2000
Reported in: AIR2000Mad387; (2000)IIMLJ215
K.G. Baiakrishnan, C.J.1. Petitioner a public spirited citizen, prays that the 4th respondent shall not be permitted to assume the Office of Chief Ministership of the Government of Union Territory of Pondicherry. The previous Ministry of theUnion Territory of Pondicherry resigned and Her Excellency the Lt. Governor of Pondicherry invited another National party to form the government and the 4th respondent herein though he was not a member of the Legislative Assembly, was elected as the leader of the legislature party and he was sworn in as Chief Minister of Pondicherry Union Territory and he assumed the Office of Chief Ministership on 22-3-2000. According to the petitioner, the 4th respondent is not a Member of the Legislative Assembly and he is not entitled to assume the office of Chief Ministership of Pondicherry Union Territory as the period of the present term of the Legislative Assembly of Pondicherry would expire by the end of April 1, 2001 and the 4th respondent has to become a ...
Tag this Judgment!Workmen of New City Engineering Works Vs. Government of Tamil Nadu and ...
Court: Chennai
Decided on: Mar-23-2000
Reported in: [2000(86)FLR232]; (2000)IILLJ1310Mad; (2000)IIMLJ423
ORDERV. Kanagaraj, J.1. The petitioner Thozhilalar Sangam has filed this writ petition against the respondents praying to issue a writ of certiorarified mandamus to call for the records of the first respondent in G. O. (T) No. 185, dated February 21, 1991 and to quash the same and further direct the first respondent to refer the demands of the petitioner for adjudication.2. In the affidavit filed in support of the writ petition, the petitioner would submit that the workmen numbering about 185 employed by the second respondent had put in many years of continuous service ranging from 5 to 30 years; that the second respondent was paying low wages to them besides not regularising the services of 79 workmen, that such and various other demands made on the part of the petitioner Sangam have not been considered by the second respondent in late 1982 and early 1983, they were pressing to comply with their demands and since they were not responded, they had to resort to strike work from March 15...
Tag this Judgment!M. Balakrishnan Vs. B. Murugesan
Court: Chennai
Decided on: Mar-22-2000
Reported in: 2000(II)CTC93
ORDERJudgement pronounced by K.G. Balakrishnan, CJ.1. The appellant in Cont.A.No.5 of 2000 is the son of the appellant in Cont.A. No.4 of 2000. These two appellants have been found guilty by a learned single Judge in suo motu Contempt, Application No.1 of 2000 and they have been sentenced to undergo simple imprisonment for two weeks. 2. The facts in short are as follows:- One V.G. Loganathan was in occupation of a portion of the building owned by the appellant in Cont.A.No.4 of 2000 as a tenant. The premises was bearing the old Door No.48 and new Door No.44 Nethaji Street, Ponniamanmedu, Chennai.110 and he was conducting a rice mill. He was paying a rent of Rs.7,000 per month. The said tenant filed in O.S. No. 1421 of 1997 before the District Munsif-cum-judicial Magistrate, Tiruvotriyur alleging that he had already surrendered possession of a portion of the building used for rice mill to the appellant Balakrishnan and is in possession of only a portion of the building and the appellant...
Tag this Judgment!The Commissioner H.R. and C.E.(A) Department Madras-34 Vs. K. Lakshmik ...
Court: Chennai
Decided on: Mar-22-2000
Reported in: 2000(3)CTC17
ORDER1. This first appeal is preferred against the decree and judgment of the Subordinate Judge of Chengalpattu dated 14.9.2984 made in O.S.No.190 of 21983 granting the reliefs as prayed for by the plaintiffs herein. Aggrieved against the same, the defendant therein, namely, the Commissioner, Hindu Religious and Charitable Endowments, Administration Department has preferred the present appeal. 2. The case of the respondents-plaintiffs as averred in their plaint is concisely stated as follows:- In respect of a dedication made in favour of Sri Subramaniaswami, one Chakrapani Naikker and his brothers had jointly endowed a site for construction of a temple by an endowment deed dated 30.12.1971. Under the said endowment, a place of vacant land measuring about 3550 sq.ft. was donated and the management of the Temple estate was initially vested in aBoard of Trustees comprising of six members nominated by the donors as trustees for their life time. The authors of the endowment have specificall...
Tag this Judgment!In Re: M. Balakrishnan and anr.
Court: Chennai
Decided on: Mar-22-2000
Reported in: 2000CriLJ3446
K.G. Balakrishnan, C.J.1. The appellant in Cont. A. No. 5/2000 is the son Of the appellant in Cont. A. No. 4/2000. These two appellants have been found guilty by a learned single Judge in suo motu contempt application No. 1/2000 and they have been sentenced to undergo simple imprisonment for two weeks.2. The facts in short are as follows:- One V.G. Loganathan was in occupation of a portion of the building owned by the appellant in Cont. A. No. 4/2000 as a tenant. The premises was bearing the old Door No. 48 and new Door No. 44 Nethaji Street, Ponniammanmedu,Chennai-110 and he was conducting a rice mill. He was paying a rent of Rs. 7000/- per month. The said tenant filed O.S., No. 1421/97 before the District Munsif-cum-Judicial Magistrate, Tiruvotriyur alleging that he had already surrendered possession of a portion of the building used for rice mill to the appellant Balakrishnan and is in possession of only a portion of the building and the appellant Balakrishnan had been trying to evi...
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