Chennai Court May 2002 Judgments

Micromeritics Engineers Pvt. Ltd., Vs. S. Munusamy

Court: Chennai

Reported in: [2003]116CompCas465(Mad); (2002)3MLJ83

N.V. Balasubramanian, J.1. The appeals are filed against the order of the Company Law Board, Principal Bench, sitting at Chennai dated 21.5.2000 made in C.P.Nos.68 and 69 of 1998. The respondents in C.P.No.69 of 1998 are the appellants in C.M.A. No.923 of 2000 and the respondents in C.P.No.68 of 1998 are the appellants in C.M.A.No.924 of 2000. The petitioner in C.P.No.69 of 1998 is the respondent in C.M.A.No.923 of 2000 and the petitioner in C.P.No.68 of 1998 is the respondent in C.M.A.No.924 of 2000.2. The appeals deal with two companies, viz., M/s.Micromeritics Engineers Pvt. Ltd. and M/s.Microparticle Engineers Pvt. Ltd. As far as Microparticle Engineers Pvt. Ltd. is concerned, it was incorporated on 13.1.1992 under the Companies Act, 1956 (hereinafter referred to as `the Act'). The respondent in C.M.A.No.924 of 2000, by name, Senthamarai Munusamy along with S.Sounder, the second appellant and one Nalini Chandrasekar were holding shares in the said company and all of them were holdi...

Deputy Commissioner of Income Tax Vs. A.G. Govindarajulu

Court: Income Tax Appellate Tribunal ITAT Chennai

1. This is an appeal preferred by the Revenue for the asst. yr. 1991-92 in the case of the assessee Shri A.G. Govindarajulu, Coimbatore, assailing the order dt. 27th April, 1994, of the CIT(A), Coimbatore.The grounds of appeal of the Revenue read as under : "1. The learned CIT(A) has erred in deleting the disallowance of commission amounting to Rs. 6,46,210. 2. The assessee has not established that the payment of commission has been incurred for the purpose of business. 3. There is no evidence to the effect that the agreement between the assessee and the sole-selling agent M/s Texind Corporation (P) Ltd. provided for payment of commission to third parties. 4. The assessee has not stated the exact nature of services rendered by the third parties and has also not clearly proved that the payments are genuine." Briefly stated the facts of the case are that the assessee, the proprietor of M/s Allied Engineering Industries, is a manufacturer of travelling cleaners, which is an accessory for...

Dy. Cit Vs. A.G. Govindarajulu

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2002)75TTJ(Chennai)888

This is an appeal preferred by the revenue for the assessment year 1991-92 in the case of the assessee Shri A.G. Govindarajulu, Coimbatore, assailing the order dated 27-4-1994, of the Commissioner (Appeals), Coimbatore. The grounds of appeal of the revenue read as under : "1. The learned Commissioner (Appeals) has erred in deleting the disallowance of commission amounting to Rs. 6,46,210.2. The assessee has not established that the payment of commission has been incurred for the purpose of business.3. There is no evidence to the effect that the agreement between the assessee and the sole-selling agent M/s. Texind Corporation (P) Ltd. provided for payment of commission to third parties.4. The assessee has not stated the exact nature of services rendered by the third parties and has also not clearly proved that the payments are genuine." Briefly stated the facts of the case are that the assessee the proprietor of M/s Allied Engineering Industries, is a manufacturer of travelling cleaner...

J.V.D. Durai, Managing Director, Samson Rubber Industries Private Limi ...

Court: Chennai

1. The Management has filed this writ petition challenging the direction of the Presiding Officer, Labour Court for reinstatement of the second respondent with full backwages.2. Petitioner is a small scale industry manufacturing 'V' Belt and 'Fan Belt'. The second respondent was working as Press Belt Operator in the Press Section of the petitioner concern. The Workmen Union raised a charter of demands against the Management claiming increase in wages,additional bonus and other benefits. The Management demurred to the demands and ultimately the matter was before the Conciliation Officer. While the matter stood thus, the workers including the second respondent resorted to stay-in-strike from 23.2.1991 to 26.2.1991. It is asserted that some of the workers including the second respondent resorted to unruly behaviour inside the factory premises and caused damages to the machineries and other properties and threatened loyal workers forcing the Management to declare lock-out from 27.2.1991. W...

Sree Karpagambal Mills Ltd. Regd. Office: Cholapuram, Tamil Nadu, Rep. ...

Court: Chennai

Reported in: 2002(83)ECC616; (2002)2MLJ525

ORDER'I. Writ petition is disposed off. II. A direction is issued to the petitioner company to file its objections to the initiation notification issued by the first respondent Designated Authority dated 25.6.2001 and in that it is at liberty to take up all such contentions which are available to it including the contentions raised in this writ petition within ten days from today. III. After receipt of the objections that may be filed by the petitioner company within the time granted by this Court, the first respondent Designated Authority is directed to decide the issue with regard to its jurisdiction to initiate the proceedings as a preliminary issue and pass appropriate orders within a month from the date of filing of the objections. While doing so, the first respondent Designated Authority would hear all the contesting parties and any other persons, who may file their objections before him. IV. The first respondent Designated Authority shall communicate its orders on the prelimi...

The Management of Kanyakumari District Co-operative Spinning Mills Ltd ...

Court: Chennai

Reported in: (2002)IIILLJ251Mad; (2002)2MLJ551

P.K. Misra, J. 1. Petitioner, Kanyakumari District Co-operative Spinning Mills Limited has filed this writ petition challenging the award dated 13.4.1994 in I.D.No.85 of 1984.2. Petitioner is established under aegis of the Government of Tamil Nadu to make available cotton yarn to handloom weavers. The Mill of the petitioner consist of several departments like blow-room, carding, preparatory, simplex, spinning, winding reeling, bundling and baling. The work in the departments being inter-related, if the workmen in any particular department resort to strike or slow down, work in other departments are inevitably affected. Keeping in view the work load and other factors, a settlement under Section 12(3) of the Industrial Disputes Act, 1947 (hereinafter called the Act) had been arrived on 6.8.1975 laying down the details of the work assignments, efficiency, basic wages, etc. The workload for the blow room scutcher attendant had been fixed at one man for two scutchers with automatic doffing ...

R. Kandaswami Vs. the Collector of Madras, Chepauk, Madras

Court: Chennai

Reported in: (2002)2MLJ546

P.K. Misra, J.1. In this writ petition an interesting question relating to interpretation of the Indian Treasure Trove Act,1878 as amended in the State of Tamil Nadu under Act 8 of 1964 has been raised. 2. Undisputedly the present petitioner is the owner of the land from which three bars of gold had been found by the labourers while they were demolishing the existing structure and digging the land for construction of new house for the petitioner on 20.10.1987. On 26.10.1987, the present petitioner filed an application before the respondent intimating about such discovery of gold bars and deposited the same before him. Subsequently the Collector issued notice under Section 5 of the Indian Treasure Trove Act (hereinafter referred to as Act) to the persons claiming treasure to appear personally. Pursuant to the aforesaid notice, the present petitioner filed further application claiming that the gold bars which had been admittedly found from his land should be handed over to him. No other ...

Valliammal Vs. the Tahsildar, Ponneri Taluk, Ponneri, Thiruvallur Dist ...

Court: Chennai

Reported in: (2002)2MLJ537

ORDERS. Jagadeesan, J. 1. The writ petition has been filed challenging the impugned order of the first respondent dated 4.4.2002 whereunder the petitioner's request for assignment of the Government poramboke land was rejected. The grievance of the petitioner is that she is in occupation of the land for more than 30 years and the Revenue Authorities are collecting 'B' memo charges, hence she is entitled for the patta or assignment and that the rejection is illegal. 2. I carefully considered the contention of the learned counsel for the petitioner. Admittedly, the petitioner cannot claim either assignment or issue of patta by way of right. Collection of 'B' memo charges from the petitioner for illegal occupation also would not confer any right on the petitioner to claim assignment or continuation of the occupation of the poramboke land. When the petitioner has no right to enforce, in my view, the writ petition itself is mis-conceived. As held by a Division Bench of this Court in TIRUCHIR...

A. Abdul Gafoor, Lucky Hardwares, Ayyampettai Vs. the Deputy Commercia ...

Court: Chennai

Reported in: [2002]128STC485(Mad)

ORDERV. Kanagaraj, J. 1. Petitioner praying to issue writs of certiorari to call for the records in No.TI/76230/95 SMR No.717 of 1996 in W.P.No.13415 of 1999, SMR No.718 of 1996 in W.P.No.13416 of 1999, SMR No.719 of 1996 in W.P.No.13417 of 1999, SMR No.720 of 1996 in W.P.No.13418 of 1999 and SMR No.721 of 1996 in W.P.No.13419 of 1999 respectively on the file of the second respondent and quash the order dated 23.6.1998.2. In the affidavits filed in support of the writ petitions, the petitioner would submit that the petitioner is carrying on business in Hardwares, Paints, Varnish, Coir, Leather etc., that in respect of the assessment years 1989-1990 in W.P.No.13415 of 1999, 1990-1991 in W.P.No.13416 of 1999, 1991-1992 in W.P.No.13417 of 1999, 1992-1993 in W.P.No.13418 of 1999 and 1993-1994 in W.P.No.13419 of 1999 respectively the petitioner purchased hand pumps, filter points, gate valves, G.I.Fittings Check valves socks and other water supply materials for which the petitioner has issu...