Court : Chennai
Decided on : Mar-30-1954
Reported in : AIR1954Mad1155
Krishnaswami Nayudu, J.1. The plaintiff was a member of the Indian Civil Service, who joined duty at Madras in October 1837. He was Sub-Collector and Joint Magistrate at Dindigul and on 2-6-1947, he went on leave. While on leave at Madras, he received a Memorandum issued by the Government of India, Home Department, dated 18-6-1947, Ex. P-2, asking him to communicate within ten days of the receipt of the letter whether he wished to continue in service of the Government in view of the withdrawal of the Secretary of State's control over His Majesty's services consequent on the intention to transfer power from the British Government to Indian hands, or whether he desired to retire from service. He sent a reply to the Joint Secretary, Home Department, Government of India, with a copy of the same to the Chief Secretary to the Government of Madras, on 2-7-1947, Ex. P-3, expressing his desire to continue to serve the Madras Government.2. On 9-8-1947, he received a demi-official communication f...
Tag this Judgment!Court : Chennai
Decided on : Feb-03-1954
Reported in : AIR1954Mad822; [1954]25ITR407(Mad)
ORDERBalakrishna Ayyar, J.1. The petitioner is the first accused in T. R. C. Nos. 1 and 2 of 1953 and C. C. No. 8 of 1953 on the file of the Stipendiary I Class Magistrate, Guntur. The comnlainant in all these cases is one Guduru Govardhanaiah who was a partner of the accused in a firm called Chaparala Krishna Brahman and Co. Guntur. The substance of the allegations made by the complainant in p. R. C. No. 1 of 1953 is this. The partners in the firm fell out and there was litigation between them in the civil Courts in Guntur. With a view to cause loss to the complainant the accused prepared false accounts. He also filed before the Income-tax Officer form bearing the date 4-2-1952 for the renewal of the registration of the firm. That form is a forged one. In order to fasten responsibility for his false accounts and also liability to income-tax on P. W. l and the complainant, the accused probably antedated some renewal form, signatures on which of the complainant and P. W. 1 may have been...
Tag this Judgment!Court : Chennai
Decided on : Apr-15-1954
Reported in : AIR1954Mad1051; (1954)IIMLJ273
Chandra Reddy, J.1. The second judgment-debtor is the appellant. The respondent brought an action on 6-2-1950 in District Court of Bangalore for recovering a sum of money due to him on dealings. The defendants are residents of Anantapur. None of them appeared in the Bangalore Court to contest the suit with the result that an ex parte decree was obtained on 21-7-1950 for Rs. 19015-7-6 with subsequent interest and costs.The decree-holder got the decree transferred for execution on 8-1-1951 to the District Court, Anantapur,' within whose jurisdiction the judgment-debtors reside. In the latter Court the execution sought was by way of attachment and sale of immoveable properties of the defendants. Two notices were taken to the Judgment-debtors but they did not choose to appear in Court. The Court held that the service was sufficient and ordered attachment on 5-4-1951. The properties were attached on 22-1-1951 and 24-4-1951 and sale notice was ordered.At this stage, the appellant filed a pet...
Tag this Judgment!Court : Chennai
Decided on : Mar-19-1954
Reported in : AIR1954Mad873; [1954]24CompCas323(Mad)
1. This is a reference by the Chief Judge of the Court of Small Causes, Madras, under Rule 17, Schedule IV (Taxation Rules) of the Madras City Municipal Act. The only question in this case is whether the South India Co-operative Insurance Society Ltd., Madras, is liable to pay the tax on companies to the Corporation of Madras. The learned Chief Judge has held that it is not and has set aside the assessment made on it. Under Section 110, Madras City Municipal Act, every company which transacts business within the City in any half year for not less than sixty days in the aggregate shall pay a half yearly tax assessed in accordance with the rules in Schedule IV, but in no case exceeding rupees one thousand. "Company" is defined in Section 3(9-A) thus: " 'Company' means a company as defined in the Indian Companies Act, 1913, or formed in pur-suance of an Act of Parliament or of Royal Charter or Letters Patent, or of an Act of the Legislature of a British Possession, or of a law of an India...
Tag this Judgment!Court : Chennai
Decided on : May-06-1954
Reported in : AIR1955Mad64
Rajagopalan, J.1. Under the directions of this Court given on 'an application by the assessee under Section 66 (2) or the Indian Income-tax Act, the Appellate Tribunal referred the following question to this Court:'Whether in the circumstances of this case, the previous years as determined by the Tribunal for the assessment years 1948-49 and 1949-50 are correct.'2. The assessee firm, the General Commercial Corporation Ltd., took over the assets of a partnership concern, styled General Commercial Corporation, treated those assets as the capital of the firm and commenced business on 7-4-1947. The first set of accounts of the assessee firm was made up to 7-5-1948, that is, for a period of 13 months from the commencement of the business. Whether the assessee firm wound up its business or not in 1948 is not clear, but the Tribunal found that on 7-5-1948 the entire stock of goods of the assessee firm was taken over by the new firm styled the General Commercial Corporation (India) Ltd. The In...
Tag this Judgment!Court : Chennai
Decided on : Jan-27-1954
Reported in : AIR1954Mad901
ORDERBasheer Ahmed Sayeed, J.1. The first of these petitions is by one Venugopal, who has been charged by the state before the Third Presidency Magistrate, under Section 49A, Madras City Police Act, for the alleged offence of keeping for sale a bi-weekly called 'the Original Vel Sporting News' printed and published at Original Vel Printing Work, Madras-1, and who prays that this court may be pleased to call for the records in the said C. C. No. 5429 of 1953 on the file of the Third Presidency Magistrate, Saidapet, Madras and quash the said proceedings. In the next three revision cases, the petitioners were charged for a similar offence before the Chief Presidency Magistrate's Court, Egmore, in C. C. Nos. 1867, 1863 & 1869 of 1953 & they were convicted under the said Section 49A, City Police Act & sentenced to pay a fine of Rs. 25 each. These petitioners have now preferred revision petitions against the convictions and sentences by the learned Chief Presidency Magistrate, Egmore, who de...
Tag this Judgment!Court : Chennai
Decided on : May-07-1954
Reported in : AIR1954Mad993
ORDER1. This is a reference under Section 432, Criminal P. C. by the Third Presidency Magistrate, Saidapet, Madras, in a batch of four cases before-him, all relating to offences under the Madras Prohibition Act.In C. C. No. 5388 of 1953, there are two accused, of whom the first accused is charged with offences punishable under Sections 4 (1) (a), 4 (1) (j) and 24 of the Madras Prohibition Act (which shall hereinafter be referred to as the Act). The second accused is alleged to have committed offences punishable under Sections 4 (1) (k) and 12 of the Act.In C. C. No. 5389 of 1953, the first accused is alleged to have committed offences punishable-under Sections 4 (1) (a) and 4 (1) (j) of the Act, while the second accused is alleged to have committed offences punishable under Section 4 (1) GO and Section 12 of the Act.Similarly, in C. C. No. 5390 of 1953, the offences alleged against the first accused are offences, under Sections 4 CD (a) and 4 (l) (j). Those against, the second accused ...
Tag this Judgment!Court : Chennai
Decided on : Apr-05-1954
Reported in : AIR1954Mad130
Satyanarayana Rao, J.1. This revision petition under Section 12-B, Madras General Sales Tax Act, raises an important question regarding the constitutional validity of certain of the provisions of the Madras General Sales Tax Amendment Act (25 of 1947) by which 'works contracts' were included within the ambit of the Madras General Sales Tax Act and they are made subject to the levy of sales-tax within the limitations provided in the said Act. The case was argued with considerable ability on both sides and all the available authorities bearing on the question which the industry of counsel could discover, were placed before us.2. The assessees, Messrs. Gannon Dunkerley and Co. (Madras) Ltd., are a private limited company incorporated under the Indian Companies Act and they carry on business as Engineers and Contractors. The Head Office of the company is at Madras but their work-spots are spread over several places in South India. Their business consists mainly of execution of contracts fo...
Tag this Judgment!Court : Chennai
Decided on : Sep-14-1954
Reported in : AIR1955Mad100; 1955CriLJ452
ORDERRamaswami, J. 1. These are two connected Revision Cases filed against the convictions and sentences of the learned 4th Presidency Magistrate, George Town, Madras in C. C. Nos. 7937 and 7941 of1953. The convicted person in C. C. No. 7937 of 1953 is B. N. Ramakrishna Naidu who was accused 2 therein and his Revision Case is No. 343 of 1954 and the convicted person in the other case, is Viswanathan Chetti whose Revision Case is 344 of1954. E. N. Ramakrishna Naidu has been fined Rs. 100/- and Viswanathan Chetti has been fined Rs. 50/- and the sandalwood billets in both the cases have been ordered to be confiscated to the Government. The convictions were under Section 65, City Police Act. 2. The short facts are: There were frequent thefts of sandalwood logs in the Government Forest in Chittoor and the adjoining Tirumalai Devasthanam forest. These thefts were taking place between May 1952 and November 1852. The Tirumalai Tirupathi Devasthanam had complained of these thefts to the Tirumal...
Tag this Judgment!Court : Chennai
Decided on : Nov-16-1954
Reported in : AIR1955Mad135
Ramaswami, J.1. This is an application for ad-interim injunction filed in C. S. No. 322 of 1954.2. The facts are: The Plaintiff v. Narasimhachariar is a retired Assistant Secretary of the Government of Madras. The Defendant is a well known credit institution of this City with many branches viz. the Egmore Benefit Society, 3rd Branch Limited. The Society is run On the principles of a Nidhi or Permanent Fund viz. takes deposits and lends out moneys on first mortgages, jwellery etc. In fact but for such credit institutions the industrial and commercial life of this city will not be able to progress.The plaintiff executed a mortgage in respect of his houses No. 33 Gengu Reddi Road & No. 64 Egmore High Road, in favour of the defendant Society for Rs. 32.000/- payable With interest at 71/2 per cent per annum. This amount was borrowed to pay off a prior mortgage of 1947 executed in favour of one Thaiyanayagi Ammal. This loan was a special loan under the bye-laws of this Society repayable with...
Tag this Judgment!