Chennai Court December 2007 Judgments
The Asst. Commissioner of Income Vs. Real Image Media Technologies
Court: Income Tax Appellate Tribunal ITAT Chennai
Decided on: Dec-31-2007
Reported in: LC(2008)(2)362
1. This appeal by the Revenue is directed against the order of the CIT (Appeals) dated 01.9.2006 for the above Asst. Year. In this appeal, the Revenue has taken the following grounds: 1. The CIT (Appeals) erred in holding that the disallowance was made Under Section 43B whereas the Assessing Officer has only added as a revenue receipt. 2. The CIT (Appeals) erred in not appreciating the fact that any taxes or levies collected or collectible by the Assessee on behalf of the Government is in the nature of deemed revenue receipt in the hands of the Assessee till it is paid to the Government. 3. The CIT(Appeals) erred in not appreciating the fact that it is only the discretion exercised by the Assessee not to route the receipt of service taxes through the P&L Account.2. The brief facts of the case are that the Assessee company is engaged in the business of running a recording and dubbing studio, production of advertisement film and TV serials, manufacturing of specialised computers, tr...
Tag this Judgment!Amaravathi Enterprises Rep. by Its Partner Mr. A. Ravikumar Reddy Vs. ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: LC2008(2)228; 2008(36)PTC688(Mad)
K.K. Sasidharan, J.1. The unsuccessful petitioner in O.A.Nos. 775 and 776 of 2007 in C.S.No. 559 of 2007 is the appellant in these appeals.2. The appellant herein as plaintiff filed C.S.No. 559 of 2007 against the respondent herein for a judgment and decree of permanent injunction restraining the respondent herein from in any manner using or otherwise dealing with the trade mark 'KARAIKUDI CHETTINADU RESTAURANT' amounting to infringement of the appellant's registered trade mark 'KAARAIKUDI CHETTINAD RESTAURANT' under No. 615430 in class 29? 'KARAIKUDI' under Nos. 615442 in class 32, No. 61551 in class 31 and 'KAARAIKUDI CHETTINAD RESTAURANT 'under No. 1268034 in class 42 or in any other manner whatsoever and also for a decree of permanent injunction to restrain the respondent from advertising or otherwise dealing with the trade mark/trade name 'KARAIKUDI CHETTINADU RESTAURANT' and thereby passing off their products, services and business of the appellant or in any other manner whatsoev...
Tag this Judgment!A. Usha Rani and P.G. Anandapadmanabhan Vs. P. Dharmalingam and United ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)1MLJ944
V. Periya Karuppiah, J.1. This appeal is directed against the order passed by the Commissioner for Workmen Compensation-II, Chennai, in W.C. No. 153 of 2000 on 24.7.2001 in dismissing the claim of the deponents holding that the deceased person was not attracted under Section 2(n)(1) of the Workmen's Compensation Act (hereinafter referred to as 'the Act') as on the date of accident viz., 15.3.2000. 2. The deceased Rajesh aged 20 years at the time of the accident was employed as a Driver of the car TSI-5402 owned by the 1st Opposite Party and insured with the 2nd Opposite Party, on a monthly salary of Rs. 3000/-. On 15.3.2000, when the said Rajesh was driving the said car from Thirunindravur to Bangalore and near Mambakkam Village, a vehicle coming in the opposite direction hit against the car and in the accident, the deceased Rajesh sustained multiple head injures and died on the spot. The deceased was not a workman but he was a causual labourer and was not in connection with the trade ...
Tag this Judgment!R. Parthasarathy Vs. the State of Tamil Nadu Rep. by the Secretary to ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)3MLJ401
P.K. Misra, J.1. These five writ petitions have been filed by the same petitioner against the same respondents for quashing five different Government Orders. All the writ petitions were heard together and raise some common factual and legal disputes and, therefore, all these writ petitions are disposed of by this common judgment.2. The dispute relates to affairs of the 'Music Academy', which was registered as a Society under the Societies Registration Act, 1860 (hereinafter referred to as 'the old Act') on 21.8.1929. The seemingly never ending controversy had come to the High Court in an earlier round of litigations wherein several writ petitions had been filed including W.P. No. 17341 of 2003 filed by the present writ petitioner. All such writ petitions and the connected writ appeal were disposed of by a common judgment dated 23.9.2005. (Judgment is reported in 2005-4-L.W.67). Some of the conclusions in the aforesaid judgment, relevant for the present matters, are extracted hereunder:...
Tag this Judgment!The Chairman, Tamil Nadu Electricity Board, Vs. Tmty. Arayee
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)1MLJ951
P.R. Shivakumar, J.1. This writ appeal under Clause 15 of the Letters Patent is directed against the order of the learned Single Judge dated 05.06.2006 passed in W.P.No.11499 of 2001.2. Thirumathy Arayee, the respondent herein/writ petitioner had filed the above said writ petition praying for the issue of a writ of Certiorarified Mandamus calling for the records of the second appellant/second respondent relating to his order dated 22.12.2000 made in his letter No. 990786/625/G.9/G.92/98-6 and to quash the same and to issue consequential direction to the respondents to consider the compassionate appointment to Sri Saraswathi, the daughter of the respondent/writ petitioner on the basis of G.O.Ms.No.155 Labour & Employment Department dated 16.07.1993 and the Board proceedings of the first appellant/first respondent dated 02.11.1993 and 14.11.1994. After hearing both sides, the learned Single Judge, by order dated 05.06.2002, allowed the writ petition, quashed the above said impugned order...
Tag this Judgment!S.K.A. Abdul Kader Vs. Vijayalakshmi
Court: Chennai
Decided on: Dec-20-2007
Reported in: 2008(2)CTC192; (2008)1MLJ938
K. Raviraja Pandian, J.1. These two appeals are filed by the appellant, an agreement holder against the orders of the learned single Judge - one dated 05.01.2007 made in O.P. No. 566 of 2005 and the other dated 30.07.2007 made in common in Applications Nos. 2232, 222 and 4124 of 2007.2. The material facts for the purpose of disposal of the appeals are as follows:One Govindakutty Menon was the owner of the property admeasuring 6528 sq. ft., bearing door No. 78, Lattice Bridge Road, Adyar, Chennai. The said Govindakutty Menon died on 16.04.1992 leaving behind him his wife Vijayalakshmi, the respondent in these appeals and three sons - G.Ramesh, G.Suresh and G.Sathish. G.Sathish died unmarried on 13.05.1995, whereas the other son G.Ramesh died on 26.09.1999 leaving behind his wife Meera Ramesh, Minors Nivedha Ramesh and Krishnan Ramesh. The wife of Ramesh, Meera Ramesh also died on 14.01.2005 leaving her two children Nivedha and Krishnan as her heirs. After the death of GovindaKutty, Vija...
Tag this Judgment!New Hope Food Industries (P) Limited Rep. by Its Managing Director, Mr ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: LC2008(1)173; (2008)3MLJ575; 2008(36)PTC400(Mad)
K.K. Sasidharan, J.1. These original side appeals are directed against the common order dated 7.9.2007 in O.A.Nos.708 to 710 of 2003 in C.S.No.504 of 2007 whereby the learned Single Judge rejected the prayer for injunction pending suit.2. The appellant herein filed a suit in C.S.No.504 of 2007 against the respondents for the following reliefs.(a) A permanent injunction restraining the defendants by themselves, their associate companies, heirs, legal representatives, successors in business, assigns, servants, agents, transporters, distributors, printers, stockists, wholesalers, dealers, retailers or any one claiming through or under them from committing acts of infringement of plaintiff's registered trade mark 'MILKA WONDER CAKE' by use of trade mark 'MILKA' or any other mark similar thereto in respect of cakes.(b) A permanent injunction restraining the defendants by themselves, their directors, heirs, legal representatives, successors in business, assigns, servants, agents, transporter...
Tag this Judgment!D. Shanmugha Desikar Vs. the Commissioner, Hindu Religious and Charita ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)3MLJ687
S. Tamilvanan, J.1. This appeal is directed against the Judgment and Decree, dated 28.06.1996 made in O.S. No. 120 of 1990 on the file of the Court of the Subordinate Judge, Tiruvallore. 2. The plaintiff in the suit before the trial court is the appellant herein. The appellant / plaintiff had filed the suit, seeking to set aside the order, dated 26.03.1990 passed by the first respondent in A.P. No. 44 of 1987 and declare that Anjamadathur Pillayar alias Vinayagar temple in No. 27, South Mada Street, Tiruvottiyur is a private temple of the plaintiff. 3. It is seen that the appellant / plaintiff himself was examined as P.W.1, apart from one Nataraj, who was examined as P.W.2, apart from marking documents Exs.A.1 to A.9. An Inspector of Hindu Religious and Charitable Endowment has been examined as D.W.1. Considering the oral and documentary evidence, the trial court dismissed the suit. Aggrieved by which, this appeal has been preferred by the plaintiff in the suit.4. Mr.P.Gopalan, learned...
Tag this Judgment!R. Muralidaran and ors. Vs. the District Registrar and Sidharth Height ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)1MLJ1308
V. Ramasubramanian, J.1. 'Siddharth Heights' is a complex of residential apartments comprising of about 113 flats and the owners of these apartments have joined together and formed an Association known as 'Siddharth Heights Apartments Owners Association'. The said Association was registered under the Tamil Nadu Societies Registration Act, 1975, bearing Sl. No. 46 of 2004.2. On the ground that a new set of office bearers were elected to the society, in an election held on 28.01.2007, Form No. VII under Rule 17(2) of the Tamil Nadu Societies Registration Rules, 1978, was filed with the District Registrar of Societies, South Chennai, on the same day. Later, objections were lodged with the District Registrar on the ground that election was not properly conducted in accordance with the Bye-laws. Therefore, the District Registrar, South Chennai, passed an order dated 30.05.2007, rejecting the Form No. VII filed on 28.01.2007 and directing the conduct of fresh elections.3. Aggrieved by the sa...
Tag this Judgment!V. Marimuthu Vs. R. Ramachandran, Branch Manager, Syndicate Bank and o ...
Court: Chennai
Decided on: Dec-20-2007
Reported in: (2008)2MLJ717
ORDERK. Venkataraman, J. 1. The petitioner has come forward with the present writ petition for certiorarified mandamus calling for the records pertaining to the initiation of disciplinary proceedings against him dated 25.2.2002 of the third respondent, enquiry proceedings of the second respondent, the proceedings of the third respondent touching the dismissal of the petitioner from service in Proceedings dated 29.5.2003 and the proceedings of the 4th respondent dated 26.7.2003 confirming the order of the dismissal passed by the third respondent and conveyed to the writ petitioner vide letter dated 30.7.2003 of the Chief Manager quash the same and direct the respondents to reinstate the petitioners in service with all backwages/ service benefits due to him from 8.11.2001 the date of suspension.2. The case of the petitioner in nutshell is as follows:(a) He was a bank Manager, who was dismissed from service on 26.7.2003. While he was serving as a Manager of Syndicate Bank Branch in Velipa...
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