Chennai Court February 2002 Judgments
M.S.P. Cauvery Peak Estate and ors. Vs. State of Tamil Nadu
Court: Chennai
Decided on: Feb-13-2002
Reported in: [2002]255ITR403(Mad)
K. RAVIRAJA PANDIAN J. 1. The revision in T. C. (R) No. 450 of 1999 is filed against the order of the Tribunal, whereby a sum of Rs. 94,571.91 has been disallowed on the ground that this claim would not come within the purview of Section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955. 2. Heard learned counsel on either side. 3. The abovesaid amount has been claimed as exemption on the ground the said amount is the interest paid on the loan borrowed and spent for the purpose of construction of roads, revetments, fencing, boundaries, irrigation and purchase of sprayers, machineries, pipes, overhead tanks, motors, etc. The reason for disallowing this claim under Section 5(e) by the Tribunal is that the expenditure claimed would come only under Section 5(k) which is a specific provision and by virtue of its restriction of interest amount in proportion to the income earned, the amount now claimed is not admissible for deduction. The further reason given by the Tribunal is that on ...
Tag this Judgment!Y. Duraisamy Vs. the Commissioner, Corporation of Chennai, Ripon Build ...
Court: Chennai
Decided on: Feb-13-2002
Reported in: AIR2002Mad276
ORDER1. The petitioner has filed the above writ petition seeking for a Writ of Certiorarified Mandamus to call for the records of the respondents leading upto the communication of the second respondent to the petitioner dated 12-04-2001 in so far as it relates to the demand that the petitioner should produce a No Objection Certificate from the other legal heirs mentioned in the legal heir certificate of Late. Hazarathiah and quash the same as illegal and invalid and direct the respondents to transfer the licence of Nellore Lodge at No.75, Govindappa Naicken Street, Chennai in favour of the petitioner herein.2. Heard both sides. Mr. Ashok Menon, learned counsel appearing for the petitioner argued that the petitioner and other three persons were running a business in the name and style of Nellore Lodge at No.75, Govindappa Naicken Street, Chennai and their Partnership was also duly registered as contemplated under the Indian Partnership Act. The licence in respect of the Nellore lodge wa...
Tag this Judgment!T. Dulip Singh Vs. State of Tamil Nadu Rep. by Secretary to Government ...
Court: Chennai
Decided on: Feb-13-2002
Reported in: [2002]112CompCas195(Mad); (2003)ILLJ478Mad; [2003]42SCL57(Mad)
ORDERV. Kanagaraj, J.1. Petitioner has filed this writ petition praying for the issue of a writ of certiorari calling for the records relating to G.O.(D) NO.972, Labour and Employment(A2) Department dated 28.10.99 on the file of the first respondent and quash the same. 2. The facts and circumstances as traced from the affidavit filed in support of the writ petition, would reveal that the Grandoe International Corporation was a reputed company under the laws of U.S.A.and has been carrying on business in the manufacture of leather goods; that by way of expansion, Grandoe International Corporation set up a plant in India for manufacture of leather gloves, namely Grandoe India (P) Ltd; that the entire share capital of Grandoe India was subscribed by Grandoe International Limited; that the main object was (i) to carry on the business of manufacturing and selling of leather gloves, garments and articles made out of leather (ii) to buy, sell, import, export trade, process convert design and d...
Tag this Judgment!Thanjavur District Employees Co-op. Credit Societies, Employees Union, ...
Court: Chennai
Decided on: Feb-13-2002
Reported in: (2002)2MLJ162
ORDERV. Kanagaraj, J.1. Petition praying to issue a Writ of Certiorarified Mandamus to call for the records relating to the impugned G.O.Ms.No.89, Co-operation, Food and Consumer Protection Department, dated 16-5-2000 of the first respondent and quash the clauses 2.03, 3.03 and 4.03 modifying the recommendations of the Streamlining Committee, as illegal and against law and direct the first respondent to implement the recommendations of the Streamlining Committee and amend the G.O. accordingly.2. In the affidavit filed in support of the writ petition, the Thanjavur District Co-operative Credit Societies Employees Union would allege that there are 35 Thrift and Credit Co-operative Societies registered under the provisions of the Co-operative Societies Act 1961 and they have employed 70 employees only and in connection with the scale of pay and other benefits payable to them, the petitioner used to enter into a settlement either under Section 12(3) or under Section 18(1) of the I.D. Act 1...
Tag this Judgment!Kothari Plantations and Industries Ltd., Anna Nagar, Madurai Vs. the R ...
Court: Chennai
Decided on: Feb-13-2002
Reported in: (2002)2MLJ249
ORDERV.S. Sirpurkar, J.1. Heard the Government Pleader 2. The assessee challenges the order of the Special Tribunal, whereby the Special Tribunal has accepted the revision filed by the revenue against the orders favourable to the assessee and revive the order of the Sales Tax Appellate Tribunal.3. The only questions, which cropped for consideration before us in this writ petition are (1) as to whether the Tribunal was right in holding that the assessee was covered under Section 3(1) of the Tamil Nadu General Sales Tax Act (Act for short) and not under Section 3(2) of the Act since the commodity of 'acid oil' was not a vegetable oil and a chemical and secondly whether the authorities were right in inflicting penalty under Section 12 of the Act.4. Few facts would help us to understand the controversies in the present matter. The assessee is an Industry and deals in the vegetables and oils. It seems that the Assessing Authority during the assessment specifically considered the question of...
Tag this Judgment!Commissioner of Income-tax Vs. Aries Advertising Pvt. Ltd.
Court: Chennai
Decided on: Feb-12-2002
Reported in: (2002)175CTR(Mad)630; [2002]255ITR510(Mad)
V.S. Sirpurkar, J. 1. The referred question is whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 1,77,186 being credit balances written off and transferred to the assessee's general reserve account was not income of the assessee chargeable to income-tax ?2. A few facts first :The assessee had written off the above sum being the aggregate of certain unclaimed liabilities. These were the credits which were made during the business by some customers of the erstwhile company which the present assessee had taken over. The total of such credit balance came to the above amount and the assessee-company treated this as the unclaimed amount by those parties, transferred this amount to the general reserve. In the return submitted, it was claimed that an amount of Rs. 1,77,886 being the balance due to printers, block makers and souvenir publishers by the erstwhile firm of Aries Advertising Bureau outstanding for more than three ye...
Tag this Judgment!D.P. Sathik Deen Vs. the Regional Transport Officer and ors.
Court: Chennai
Decided on: Feb-12-2002
Reported in: AIR2002Mad399; (2002)1MLJ704
ORDERA. Kulasekaran, J.1. The petitioner has filed the above writ petition seeking for a Writ of Certiorarified Mandamus to call for the records of the 3rd respondent made in R. No. 19804/D2/99, dated 28-2-2000 and quash the same and direct the respondents to refund the Motor Vehicles Tax for the period from 23-9-1997 to 23-10-1997 in respect of the vehicle bearing Registration No. TN-60/ 5765.2. Heard both sides. The petitioner is the owner of the vehicle bearing Registration No. TN-50/5765 covered by contract carriage omni bus permit issued by the 3rd respondent. The petitioner has paid taxes for the said vehicle for the quarter 30-9-1997 and 31-12-1997. The said vehicle met with an accident on 23-9-1997 and the Motor Vehicle Inspector, Grade II, Perambalur had inspected the vehicle on the same day and issued C F X Notice cancelling the fitness certificate for the said vehicle and the vehicle was stopped from 23-9-1997 to 23-10-1997. The petitioner has filed an application for refund...
Tag this Judgment!Madras Silk and Rayon Mills Pvt. Ltd. Vs. the Income Tax Officer/The A ...
Court: Chennai
Decided on: Feb-11-2002
Reported in: (2004)187CTR(Mad)487; [2003]262ITR122(Mad)
V.S. Sirpurkar, J. 1. This judgment shall dispose of three appeals, they being T.C.Nos.171 ,172 and 173 of 2001 pertaining to the three assessment years 1989-9 0, 1990-91and 1991-92 respectively. 2. These appeals are filed by the assessee questioning the order ofthe Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'),whereby the Tribunal has confirmed the earlier order passed by the appellate authority as also the assessment officer. Two questions have been framed bythe appellant. They are:- '1. Whether on facts and in the circumstances of the case, the AppellateTribunal was right in law in holding that the rental income derived by theassessee should be treated as 'income from property' and not 'income frombusiness'? 2. Whether on the facts and in the circumstances of the case, theAppellate Tribunal was right in ignoring the order passed in the Wealth-taxAppeal, relating to the assessment year 1989-90, wherein it was held that thefactory in question was a commerc...
Tag this Judgment!Thangadurai Nadar Vs. State, Rep by the Inspector of Police Tenkasi, ( ...
Court: Chennai
Decided on: Feb-11-2002
Reported in: 2002(2)ALT(Cri)64
ORDERN. Dhinakar, J.1. The appellant, who hereinafter will be referred to as 'the accused', on being tried under Sections 341 and 302, IPC by the learned Principal Sessions Judge was convicted under Section 302 IPC and sentenced to imprisonment for life. He was acquitted of the change under Section 341, IPC. Hence the appeal.2. The case of the prosecution is this:-P.W.1 is the son of the accused and the deceased is the wife of the accused. P.W.2 is the sister of P.W.1. The accused, during the relevant period, was mentally ill and therefore, he was left in the custody of P.W.4, the elder brother of the deceased at Pethanadapatti. P.W.1 was working in a radio repair shop at Magizhvannanathapuram. On the date of incident, at about 11.00 am., P.W.2 and the deceased were proceedingto Pethanadapatti for a condolence. At that time, the accused suddenly appeared before the deceased, who is his wife and dashed her head against the wall of a house, which was nearby, as result of which, the decea...
Tag this Judgment!Sri Murugan Transports, Chennai Vs. Commercial Tax Officer, Loansquare ...
Court: Chennai
Decided on: Feb-11-2002
Reported in: [2003]129STC70(Mad)
ORDERV. Kanagaraj. J.1. The Petitioner Transport firm has filed this Writ petition praying to issue a writ of Certiorarified Mandamus calling for the records of the respondent in Proceedings R.C.No.4331/95 A1 dated 29.11.1996, quash the same and direct the respondent not to levy Entry Tax on the two Chassis, bearing Engine No.119907 and Chassis No.242787 and Engine No.119051 and Chassis No.242248 respectively.2. In the affidavit filed in support of the writ petition the petitioner would submit that they purchased the said vehicles of the Ashok Leyland Company from M/s Sundaram Motors, Pondicherry as per the sale invoice No.667/19.2.1990 with the delivery receipt dated 19.2.1990 which were sent to V.Kangaraju Lorry Buildings Labour Works, Namakkal for construction of cabin on 19.2.1990 itself; that the chassis passed through the Excise Checkpost at Gangaranpalayam in South Arcot District on 19.2.1990, which was acknowledged by the Officer in-charge of the checkpost; that after imposing ...
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