Court : Chennai
Decided on : Apr-07-1955
Reported in : AIR1955Mad694
Mack, J.1. This, is a Letters Patent Appeal admitted by a learned Bench of this court against C. M. A. No. 522 of 1952, against an order by Basheer Ahmed Sayeed J. dismissing an appeal against an order of the learned City Civil Judge Madras, refusing to stay O. S. No. 405 of 1952 under Section 34 of the Arbitration Act, 10 of 1940.2. The facts are shortly these. Appellant and the defendant in the suit is the South India Co-operative Insurance Society. Ltd.. Madras. The suit was filed by the plaintiff respondent as a nominee of an insurance policy taken but with, this society by his late brother, Mr. Viyyanna, an advocate, who died on 10-4-1949. The policy was a double endowment policy No. 2190 dated 9-4-1935, under which a sum of Rs. 1,000 was payable if the assured died within a period of 15 years from the date of the policy. An enhanced sum of Rs. 2,000 would become payable if he survived this period.The policy matured on 8-4-1950 and the last premium was payable on 9-1-1950. The Soc...
Tag this Judgment!Court : Chennai
Decided on : Nov-16-1955
Reported in : (1956)1MLJ441
ORDERRamaswami Gounder, J.1. This is a second appeal preferred against the decree and judgment of the learned District Judge of Ramanathapuram in A.S. No. 18 of 1946 confirming the decree and judgment of the learned Subordinate Judge of Devakottai in O.S. No. 113 of 1944.2. This second appeal is being heard by a Bench as Raghava Rao, J., was of opinion that an important question of Hindu Law of adoption was involved in this case.3. The facts necessary for comprehending the questions relating to adoption involved in the case are: One Umayal Achi who died some time before January 1928 was the mother of two daughters, viz-, Kanthimathi and Sivakami. Kanthimathi who died on 27th August, 1935, was got married as the second wife of the second defendant Chockalingam Chettiar. This Chockalingam Chettiar's first deceased wife was one Visalakshi. Sivakami was the first defendant in the suit. The plaintiff Somasundaram alias Alagappa Chettiar contends that he has been adopted by the second defend...
Tag this Judgment!Court : Chennai
Decided on : May-06-1955
Reported in : AIR1956Mad1; [1955]28ITR601(Mad)
These are petitions for the issue of writs of prohibition forbidding the first respondent, the Income-tax Officer, Second Circle, Madurai, and the Collector of Madurai from proceeding with the collection of penalties levied against the petitioner by the first respondent for the assessment years 1944-45, 1945-46, 1946-47 and 1947-48, the four petitions relating to the four years mentioned above.The petitioner is a yarn dealer. Part of his business consists of exports to Ceylon. For the assessment year 1944-45 he submitted a return to the Income-tax authorities claiming a loss of Rs. 23,891. In regard to the next year, 1945-46, his return disclosed a net profit of Rs. 25,152. The returns in respect of both the years were taken up for consideration together by the then Income-tax Officer, Madurai, Sri Rathnaswami, who came to the conclusion that the returns of the petitioner should not be accepted and that he had deliberately furnished false particulars regarding his income and after maki...
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