Court : Chennai
Decided on : Mar-06-1973
Reported in : (1974)1MLJ71
..... corporation is claiming contribution on an ad hoc basis to which they are not entitled. admittedly, the appellant has not filed the necessary returns as contemplated under section 44 of the act,20. inspection of books had also not been given. therefore, the corporation assessed the employees' contribution on an ad hoc basis of rs. 100 as ..... state government shall, by notification in the official gazette, constitute an employees' insurance court for such local area as may be specified in the notification. under section 78 of the act, certain powers of a civil court are given to the insurance court. but it is not contended that because of such conferment of certain powers of ..... the corporation. the state government has, in fact, made the madras state insurance (court) rules, 1951 by virtue of the powers conferred on it by section 96 of the act. rule 17 of these rules as it originally stood provided that every application to the insurance court shall be brought within 12 months from the date on .....
Tag this Judgment!Court : Chennai
Decided on : Mar-01-1973
Reported in : [1974]96ITR586(Mad)
..... question whether there was a partition of the joint family business is essentially a question of fact and that could not be challenged on a reference under section 66 of the indian income-tax act, 1922. in various decisions dealing with this matter, the legal position is put in different ways. in some cases, it is held that inference ..... officer following its decision in respect of the assessment years 1957-58 and 1958-59. at the instance of the assessee, the tribunal has referred under section 256(1) of the income-tax act, 1961, identical questions as were referred to for the years 1957-58 and 1958-59. 5. both the income-tax officer and the appellate tribunal ..... assessee herein in the status of a firm of partnership with bherumal and kishoredas as partners. an application for grant of registration of the firm under section 26a of the indian income-tax act, 1922, was also filed before the income-tax officer. the income-tax officer rejected this claim on the ground that there was no partition in .....
Tag this Judgment!Court : Chennai
Decided on : Mar-01-1973
Reported in : [1975]101ITR673(Mad)
..... condition is also satisfied.25. all the conditions have been cumulatively satisfied, the company is one in which the public are substantially interested within the meaning of section 23a of the indian income-tax act, 1922.26. the second question is covered by our judgment in govindarajulu naidu v. commissioner of income-tax : [1973]90itr13(mad) . in that case ..... over more than 50 per cent. of the voting power, the company could not be said to be a controlled company. in fact, according to section 252 of the indian companies act, the minimum number of directors prescribed for a public limited company is only three. if the argument of the learned counsel for the revenue is to ..... or embezzlement should not be considered as payment by way of a loan. in that view he held rs. 3,21,173 as dividend under section 2(6a)(e) of the act in the hands of the assessee.6. in the appeal preferred by the assessee originally, the appellate assistant commissioner confined his consideration to the question .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1974]97ITR516(Mad)
..... expressed :'where a person carried on business by himself or in partnership with others, profits and gains earned by him are income liable to be taxed under section 10 of the indian income-tax act, 1922. share in the profits of a partnership received by a partner is 'profits and gains of business' carried on by him and is on that account ..... retains the same character even in the hands of the assessee and that it has to be assessed in his hands only as ' income from property' under section 9 of the indian income-tax act, 1922. in this court, the revenue raises a further contention that, strictly speaking the share income will not fall under any of the heads of income referred ..... in any better position. his share of income therefrom cannot be said to be from a business carried on by him.'7. the tribunal also referred to section 67(2) of the 1961 act as being clarificatory and stated that, in view of that provision, the share income of the assessee in this case should be taken to have the same .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1973]91ITR595(Mad)
..... the pay and allowances of the officers and other employees of the committee and other administrative expenses of the committee, (b) carrying out the purposes of this act. section 11 provides for the committee to direct an officer specially authorised in that behalf to examine the quality of textiles or the suitability of textile machinery for use ..... view. the textiles fund has other sources of contribution and the money in the fund is available for carrying out the purposes of the act.(section 7(2)(b) of the act). the expenses for any other service which the committee may render to the manufacturers of textiles and textile machinery other than the levy of ..... pay and allowances of the officers and other employees of the committee and other administrative expenses of the committee;(b) carrying out the purposes of this act.4. section 11 authorises the committee to direct an officer specially authorised in that behalf to examine the quality of textiles or the suitability of textile machinery for .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : AIR1973Mad449; (1973)1MLJ465
..... district court and not before this court. since there was a genuine doubt as to whether the appeal has to be preferred in this court as per section 54 of the land acquisition act or not the appellant has preferred the appeal in this court and has taken time for having the matter decided as to whether the appeal can be entertained ..... only if the decision arises out of an award or any part of an award. but in this case, the reference made to the court is one under section 30 of the land acquisition act for apportioning the compensation amount, when the same was disputed by the various parties. as per the decision in : air1965mad376 , referred to above there is no ..... contention that a civil revision petition lies held that only an appeal lies against an order of a court rejecting a reference made by the collector under sections 18 and 31 of the land acquisition act. but as regards the question whether the same can be construed as an aware, the bench has simply stated that if it is not an aware .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : (1974)1MLJ174
..... charitable endowment within the scope of section 3 of the act. the learned advocate-general pointed out that normally no hindu would contemplate exclusion of members of other communities from. the benefit of the ..... that who the beneficiaries of the trust are is not determinative of the question what constitutes a hindu public charitable endowment for purposes of section 3 of the act.the learned advocate-general submitted that anomalous results might follow if the test of exclusiveness were adopted in determining what constitutes a hindu public ..... word 'exclusively'' is not added, to the words 'hindu public religious institutions and endowments' or in the definition of the word 'temple' in section 6 (20) of the act. the following passage in the judgment of balakrishna ayyar, j., may be usefully extracted in this connection :--i would draw attention to the words ' .....
Tag this Judgment!Court : Chennai
Decided on : Feb-23-1973
Reported in : (1973)2MLJ306
..... the area committee to appoint trustees alone has been challenged. i am not able to see how such a question could come within the scope of section 63 (a) of the act. section 63 (a) so far as it is relevant is set out below:subject to the rights of suit or appeal hereinafter provided, the deputy commissioner ..... appellate court allowed the appeal and dismissed the suit.5. in this second appeal the only question that arises is as to whether the suit is barred under section 108 of the act. in state of madras v. kunnakudi melamatam alias annathana matam and anr. : (1968)2mlj41 , it was held that the question whether an institution is a ..... the. 6th defendant. their contention was that the temples are public religious institutions that, therefore, the area committee has got powers for appointment of trustees under section 49 of the act, and that the order appointing the trustees by the area committee will not fall within the expression matters of religion mentioned in article 26 of the constitution. .....
Tag this Judgment!Court : Chennai
Decided on : Feb-22-1973
Reported in : AIR1974Mad98
..... and a similar provision has been made with regard to the lands in respect of which a ryotwari patta may be granted to the landholder under section 12 or section 14 of the abolition act in section 47 (3), treating the said compensation as well as the lands as if they belonged to the joint hindu family of the sharers, the ..... 23. the next argument of mr. t.r. mani is that the custom of impartiality having been merged in the madars impartible estates act, 1904, the repeal of that act by section 66 of the abolition act will not revive the old custom of impartibility and therefore the plaint second schedule buildings cannot be said to be impartible. for this purpose ..... was dealing only with the character of the share of the compensation in the hands of the principal landholder after its distribution as provided for under section 45 (6) of the abolition act. section 45 (6) is express and is creating a fiction to the effect that the compensation amount should be divided as between the sharers, as if .....
Tag this Judgment!Court : Chennai
Decided on : Feb-22-1973
Reported in : (1973)2MLJ338
..... and a similar provision has been made with regard to the lands in respect of which a ryotwari patta may be granted to the landholder under section 12 or section 14 of the abolition act in section 47 (3), treating the said compensation as well as the lands as if they belonged to the joint hindu family of the sharers, the ..... 23. the next argument of mr. t.r. mani is that the custom of impartiality having been merged in the madars impartible estates act, 1904, the repeal of that act by section 66 of the abolition act will not revive the old custom of impartibility and therefore the plaint second schedule buildings cannot be said to be impartible. for this purpose ..... was dealing only with the character of the share of the compensation in the hands of the principal landholder after its distribution as provided for under section 45 (6) of the abolition act. section 45 (6) is express and is creating a fiction to the effect that the compensation amount should be divided as between the sharers, as if .....
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