Court : Chennai
Decided on : Sep-28-1973
Reported in : AIR1974Mad289
..... done by one party or another to complete the sale transaction, the rights and obligations of the parties in such a matter being indicated by section 55 of the transfer of property act. according to the learned judges-'the decree for specific performance, which provides that the property shall be sold to the plaintiff by the defendants and ..... taken by the high court of madhya pradesh in dadulal hanumanlala v. deo kunwar bai : air1963mp86 . the learned judge held in that case-'under section 55 of the transfer of property act the rights and liabilities of buyer and seller, in the absence of a contract to the contrary, have been enumerated and, as the contract in ..... the execution and delivery of the sale deed, title cannot be transferred under the transfer of property act where the value is over rs. 100/- ; without the latter relief being granted, the former cannot; see muhiuddin ahmed khan v. majlis rai, ilr (1884) all 231. nevertheless both the rights, viz., the first to the sale deed and the .....
Tag this Judgment!Court : Chennai
Decided on : Jan-05-1973
Reported in : AIR1973Mad443; (1973)1MLJ435
..... not granting injunction as the case may be, in such cases. sri ramaswami, learned counsel for the respondent cited decisions to show that the high court cannot under section 115, civil p. c. interfere with the findings of the courts below. i am quite aware of the fact that the jurisdiction of the high court under ..... injunction will be irreparable.14. in deciding whether in any particular case this right has been invaded and a nuisance thereby caused, it is necessary to determine whether the act complained of is an inconvenience materially interfering with the ordinary physical comfort of human existence, not merely according to elegant or dainty modes and habits of living, but according ..... to the person and property of the respondent. courts have no power to grant the relief in the absence of such a prima facie finding. the courts below have acted illegally in their jurisdiction to decide a case of this nature. taking into consideration ex. a-5 and also the working or non-working of the 7.5 hp .....
Tag this Judgment!Court : Chennai
Decided on : Apr-19-1973
Reported in : [1974]93ITR122(Mad)
..... not inclined to agree with the contention of the. revenue that as chockalingam chettiar becomes a trustee for the amounts received by him by virtue of section 363 of the companies act, it has to be taken that there is no expenditure incurred by the company for the years in question. there has been actual expenditure in ..... the payment is unauthorised or has been prohibited by some other statute. in view of the said decision even though there is an infringement of section 360 of the companies act in this case, still there being admittedly an actual payment for the actual services rendered by chookalingam chettiar as general manager, the amounts paid will ..... clear that the appointment of chockalingam chettiar as the general manager and the payment of salary to him were not authorised by section 360 of the companies act. in such a case section 363 stands automatically attracted. section 363(1) states that where the managing agent of a company or an associate of the managing agent receives any sum .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-1973
Reported in : AIR1975Mad43
..... we may now refer to two decisions which are very strongly relied on by the respondent in support of his contention that if there is no proper notice under section 110 of the act, the authorities will not be entitled to proceed with confication or imposition of penalty. a reference was made to asst. collector of customs v, malhotra, where the ..... the notice itself. for that purpose we have to travel to the next point taken, namely, the nature of the notice which has been issued under section 124 of the said act. the point taken is that the notice that has been issued is so vague and uncertain that the appellant had no reasonable opportunity of defending himself."the ..... void cannot be upheld. in the result, we find ourselves unable to agree with the conclusion reached by the learned single judge that notice under section 110(2) and notice under section 124 of the act should be given within six months from the date of seizure of the goods; nor are we able to accept the view of the learned .....
Tag this Judgment!Court : Chennai
Decided on : Feb-05-1973
Reported in : AIR1974Mad273
..... which has already been decreed, cannot be dismissed thereby nullifying the decree. there is no difference between a preliminary decree and a final decree in this regard.8. section 2, sub-sec. (2) c.p.c. defines 'decree' as 'the formal expression of an adjudication which, so far as regards the courts expressing it, conclusively determines the ..... concerned to nullify its effect so as to restore the family to its original joint status. it is further pointed out that the withdrawal of the unilateral act of declaration of intention to separate which had already resulted in a division in status cannot amount to an agreement to reunite. this decision has been referred ..... declaration. in this regard, there is no distinction between a coparcener who is sui juris and a coparcener who is a minor and on whose behalf of next friend acts, except that such declaration is subject to the approval by court. in pedasubbayya v. akkamma, , their lordships of thesupreme court observe-"now, the hindu law makes .....
Tag this Judgment!Court : Chennai
Decided on : Mar-13-1973
Reported in : AIR1973Mad465
..... portion during the vacancy his request was not considered. the taxation appeals committee thought that it had no jurisdiction to consider a matter relating to section 105 of the madras city municipal corporation act and that was also the view of the small cause judge. in his view the court has no jurisdiction to go into the matter whether ..... was vacant or remained unlet.3. we are inclined to think the view of the small cause judge on both the matters cannot be sustained. section 99(1) of the city municipal corporation act authorises the council by a resolution to determine that a property tax shall be levied on the buildings and lands within the city. the components of ..... general and special exemptions and stating that property tax is a first charge on the property tax is a first charge on the property the act goes on to deal with vacancy remission in section 105. it says that when any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for thirty or .....
Tag this Judgment!Court : Chennai
Decided on : May-04-1973
Reported in : [1974]94ITR387(Mad)
..... represents the excess development rebate reserve created by the assessee over and above the 75% fixed under the proviso (b) to clause (vib) of section 10(2) of the indian income-tax act, 1922.4. the super profits tax officer disallowed the claim for the inclusion of the above four items in the computation of capital for the reason ..... the revenue resisted the assessee's contention stating that since the assessee was allowed in full the amount of development rebate in the computation of profits under the income-tax act, the excess of rs. 4,598 cannot be treated as a reserve, that the other items were either specific liabilities or formed part of the accumulated profits and ..... carried forward to the next year. in computing the capital base as on may 1, 1961, under rule 1 to the 2nd schedule to the super profits tax act, the assessee claimed that the following sums should be treated as reserves :rs.1.provision for bonus28,4392.provision for dividend3,43,4853.provision for taxation7,50,0004. .....
Tag this Judgment!Court : Chennai
Decided on : Jan-22-1973
Reported in : AIR1974Mad178
..... case, it seems to have been contended that the term "personal injuries not causing the death of the party" in section 89 of the probate and administration act (corresponding to section 306 of the indian succession act) would relate only to bodily injuries and not to injuries such as malicious prosecution. such a contention had been negatived ..... present civil miscellaneous appeal, whether on his death during the pendency of the appeal, the appeal should abate.4. a plain reading of section 306 of the indian succession act would undoubtedly go to show that the cause of action regarding the injuries sustained by the petitioner in this case would not survive on ..... whether the physical injuries sustained by the petitioner come under the clause "other personal injuries not causing the death of the party" excepted under section 306 of the indian succession act. the second aspect is, the claim having been filed by the injured himself and the same having been partially allowed, after which the injured .....
Tag this Judgment!Court : Chennai
Decided on : Apr-06-1973
Reported in : AIR1974Mad199
..... the building and the site. as such, the contention of the learned counsel for the appellant as if no execution can be taken in view of section 13 of the tamil nadu act xxx of 1963 is of no avail.19. the courts below have correctly appraised the matter and have given an order for possession. taking into consideration ..... v. amaravathi ammal : air1971mad182 and ramacchandra naidu v. parameshwaran nair : (1970)1mlj578 , for the proposition that the words 'subject-matter of the suit' in section 17(2)(vi) of the registration act cannot be read as subject-matter of the plaint nor even as a subject-matter in dispute in the suit or proceeding and that if the consent ..... relation to the case on hand. the direction to purchase is only in relating to the subject-matter of the proceeding in the main suit, within section 17(2)(vi) of the registration act, and as such no registration of the decree is needed.17. thiru kothandarama nayanar, the learned counsel for the respondent, also brought to my notice .....
Tag this Judgment!Court : Chennai
Decided on : Mar-13-1973
Reported in : [1973]92ITR94(Mad)
..... , the assessee on july 4, 1960, applied for renewal of the registration of the firm under section 26a of the act and on october 25, 1960, filed a return showing a nil income. it had already filed on march 15, 1960, an estimate of income declaring the status ..... principal partner. this return was submitted not as a dissolved firm but as a continuing partnership firm. the firm also applied for renewal of registration under section 26a of the indian income-tax act, 1922, on july 4, 1960, and this application was signed by the three partners in their capacity as partners. as late as march 15, ..... firm was the year ending 30th april. up to the assessment year 1959-60, the firm applied for registration and was granted registration under section 26a of the indian income-tax act, 1922 (hereinafter called 'the act'), and was assessed as a registered firm. 2. for the assessment year 1960-61, relevant to the previous year ending april 30, 1960 .....
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