Chennai Court September 2001 Judgments
S. Muthuvelu and anr. Vs. Kuttasavu Sethurayar and ors.
Court: Chennai
Decided on: Sep-27-2001
Reported in: (2001)3MLJ749
ORDERA. Ramamurthi, J.1. The petitioners/ appellants in the second appeal have a filed this petition under Order 26, Rule 9, C.P.C. to appoint an Advocate Commissioner to go and visit the suit properties forming subject matter of O.S.No. 11 of 1986 on the file of the District Munsif Court, Thiruvaiyaru and take measurements of the properties purchased by them, with the help of the Head Surveyor, Thiruvaiyaru Taluk, with the assistance of Field Measurement Book and with police aid and take measurements of the RI Quarters (S.No. 104/2B) and identify its boundaries on all the four sides and then start taking further measurements and file a report.2. The case in brief is as follows:The first respondent filed a suit in O.S. No. 295 of 1976 on the file of the District Munsif Court at Thiruvaiyaru against their vendors, claiming that there is a 20 feet wide street and prayed for permanent injunction. The Court held that there is no 20 feet road and there is only 12 feet wide street south of t...
Tag this Judgment!Commissioner of Income-tax Vs. Chillies Export House Ltd.
Court: Chennai
Decided on: Sep-26-2001
Reported in: [2002]253ITR327(Mad)
R. Jayasimha Babu, J. 1. The assessment year is 1983-84. While counsel for the assessee contended that the law laid down by this court in the case of CIT v. Sivanandha Steels Ltd. : [2000]243ITR770(Mad) applies to the facts of this case, learned counsel for the Revenue submitted that it is the law laid down by the apex court in the case of Aravinda Paramila Works v. CIT : [1999]237ITR284(SC) that is applicable. In the decision of this court in CIT v. Sivanandha Steels Ltd. : [2000]243ITR770(Mad) , it was found that there was in fact an agreement between the principal and the agent under which the agent had maintained an office abroad for promoting sales of the principal, and had received commission, but such commission had not been bifurcated between the cost of maintaining the office and the portion relating to the profit of the agent. The agent had agreed to undertake similar works for more than one principal. It was held by this court that that by itself did not result in thebenefit...
Tag this Judgment!Nalini V. Shetty Vs. Controller of Estate Duty
Court: Chennai
Decided on: Sep-26-2001
Reported in: [2002]257ITR444(Mad)
R. Jayasimha Babu, J.1. The Tribunal, after having held that the material on record does not show anything to connect the amount derived by the deceased's wife by way of gift, with the subsequent loan advanced by her--the gift of Rs. 30,000 having been made in the year 1960 and the loan of Rs. 1,09,423 having been advanced to the deceased five years later--the Tribunal has nevertheless proceeded to hold that Section 46 of the Estate Duty Act, 1953, was attracted and, therefore, part of the debt outstanding may not be regarded as having abated to the extent of the amount that had been gifted in 1960.2. Section 46(1)(b) refers to the amount received by the deceased from the person to whom loans were outstanding at the time of the death of the deceased, 'being part of the resources of that creditor'. Such resource should have been available for being utilised towards the amount of the loan given to the deceased. There was no material whatsoever before the authorities to show that the amou...
Tag this Judgment!P.P. Senniappa Chettiar and Sons Vs. Regional Provident Fund Commissio ...
Court: Chennai
Decided on: Sep-26-2001
Reported in: [2002(92)FLR89]; (2002)ILLJ248Mad; (2001)3MLJ734
A.S.Venkatachalamoorthy, J. 1. The above appeal has been filed by the petitioner in W.P.No. 273 of 1983 being aggrieved by the order of the learned single Judge. 2. The appellant/petitioner is a partnership firm dealing in Silk Cotton or Java Cotton at Periyakulam and the same is being commercially used for filling mattresses, pillows and for cushions. The nature of activity of the petitioner is to purchase the silk cotton shells from the growers, remove the cotton from the shells and send the cotton in gunny bags to the distributors and the same is being done only in seasonal months viz., July to September and in fact during August, September and October, 1972, they engaged 12 casual labourers. The case of the petitioner is that the Central Government by Notification in the Official Gazette dated September 23, 1972, introduced an amendment with effect from September 30, 1972, including the following items in Schedule-I and only the Industry connected therewith could come within the pu...
Tag this Judgment!State of Tamil Nadu and anr. Vs. Ganesh Automobiles
Court: Chennai
Decided on: Sep-26-2001
Reported in: [2004]134STC272(Mad)
S.M. Ali Mohammed, J.1. By consent of both parties, the main writ petition itself is taken up for final disposal. The petitioner, which is a registered partnership-firm is a dealer in automobiles and is an authorised dealer for Hero Majestic Moped, Hero Puch Bike, API three wheelers and two wheelers. The petitioner-firm is an assessee under the Tamil Nadu General Sales Tax Act, 1959.2. The partner of the petitioner-firm in his affidavit filed in support of the writ petition has stated that the petitioner has paid entry tax to the tune of Rs. 1,15,000 for the assessment year 1992-93, to the second respondent under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. He has further submitted that the said firm was assessed by the second respondent by the assessment order dated September 15, 1993 in T.N.G.S.T. No. 554783/92-93 and a demand of Rs. 2,89,274 towards tax and Rs. 3,425 towards surcharge and Rs. 3,616 towards additional surcharge was raised. The amount paid...
Tag this Judgment!Premier Metal and Engineering Corporation Vs. Commissioner of Income-t ...
Court: Chennai
Decided on: Sep-25-2001
Reported in: [2002]254ITR494(Mad)
R. Jayasimha Babu, J.1. The assesses is aggrieved by the order of penalty for delayed submission of return. Admittedly, the delay was long. Numerous applications for extension of time had been filed. The Tribunal has taken those applications into account. It has held that the period not covered by those applications were periods for which there was no satisfactory explanation. As the reason for seeking time was that the accounts had to be finalised but there was no material to show as to when the accounts were given to the auditors. The delay in submitting the audit report was pleaded as the reason for the further delay that had occurred after the periods covered by Form No. 6 had expired.2. The discretion exercised by the Tribunal in rejecting the explanation was entirely within its jurisdiction and did not violate any principle of law. It did not act arbitrarily in rejecting such explanation. The questions referred to us regarding the correctness of the levy of penalty which was uphe...
Tag this Judgment!Commissioner of Income-tax Vs. New India Maritime Agencies (P.) Ltd.
Court: Chennai
Decided on: Sep-25-2001
Reported in: [2002]256ITR513(Mad)
R. Jayasimha Babu, J.1. Income from the properties owned by the asses-see has been treated as business income by the Tribunal. The correctness of that decision has been called into question by the Revenue in this reference. The assessment year is 1985-86.2. The business of the assessee is that of being maritime agent. No part of the premises, from which it received rent in the assessment year, was used for its business purpose. This court, in a case concerning the same assessee in CIT v. New India Maritime Agencies P. Ltd. : [1994]207ITR392(Mad) , held that by reason of one of the properties of the assessee being occupied by the managing director, that property must be regarded as being used by the assessee for its business and, therefore, no notional income from such property could be assessed in the hands of the assessee. That decision has no application here, as, in this case, none of the properties was used by the assessee for its business or for housing its managing director.3. Th...
Tag this Judgment!Commissioner of Income-tax Vs. Vijayalakshmi Metal Industries
Court: Chennai
Decided on: Sep-25-2001
Reported in: (2002)177CTR(Mad)43; [2002]256ITR540(Mad)
R. Jayasimha Babu, J. 1. The Revenue seeks to levy capital gains tax on a transfer which had admittedly not taken place. It relies on the fact that the firm which consisted of two partners stood dissolved by the death of one of them on March 3, 1989. There was no evidence to show that after such dissolution, the property which had belonged to the firm was transferred either to the surviving partner or to the legal heirs of the deceased partner. On the other hand what is found by the Tribunal is that even after the demise of one of the partners, the business continued and assessment continued to be made on the firm. 2. The assessment year with which we are concerned is the year 1989-90. In that year there was a dissolution by operation of law by reason of Section 42(c) of the Partnership Act. That however was not followed by the transfer of capital assets by way of distribution of capital assets on the dissolution of the firm. 3. Section 45(4) of the Income-tax Act, 1961, reads as under...
Tag this Judgment!N. Mahalingam Vs. Commissioner of Wealth-tax
Court: Chennai
Decided on: Sep-25-2001
Reported in: [2002]256ITR453(Mad)
R. Jayasimha Babu, J.1. The assessment years are 1979-80, 1980-81 and 1981-82. The assessee's grievance, which resulted in the reference is regarding the revision of the assessment order, which had been passed on January 25, 1983. The revisional order had been passed on March 25, 1985. The assessee contends that the revisional order is one, which should not have been made having regard to the circular, which the Central Board of Direct Taxes had issued on the 1st day of November, 1984. That circular reads thus (see [1985] 151 ITR 46) :'Circular No. 402, dated November 1, 1984.Subject: Taxation Laws (Amendment) Act, 1984--Amendment of Section 263 of the Income-tax Act, 1961--Clarification regarding.As a consequence of the amendment of Section 263 of the Income-tax Act, 1961, by Section 47 of the Taxation Laws (Amendment) Act, 1984, the limitation for passing an order under Section 263 will, in view of general principles of interpretation of statutes, stand extended in cases where the pe...
Tag this Judgment!Tamil Nadu Electricity Board Vs. National Insurance Company
Court: Chennai
Decided on: Sep-24-2001
Reported in: AIR2002Mad143
M. Chockalingam, J.1. This suit has been filed for a money decree for a sum of Rs. 24,70,000/- together with future interest at the rate of 18% from the date of plaint till realisation and for costs.2. The plaint allegations are as follows :Plaintiff is a power generating unit. The power generated are carried away through the massive and full length cable with the capacity of 230 KVA from the depth of 170 meter shaft to the distribution unit. In order to attain full perfection and to avoid any defective supply one full legnth cable of 330 to 250 meter is used, which is imported from France at a cost of Rs. 13.00 lakhs. Within the cable snaff (wall) lightings are provided for periodical inspection and maintenance. The entire equipments, cable covers, shaft and the ancllliaries within the Unit II of Kadamparai pump station, Hydro Electric Project Minparal at Coimbatore are Insured with the defendant for a total sum of Rs. 14,56,73,000/- under the policy number 500300/ 33/04040/89 dated 3...
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