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K. Mahammad Ghouse Sahib Vs. Jamila Bi and ors.
Court : Chennai
Reported in : AIR1950Mad433
Subba Rao J.1. This is an appeal against the order of the Court of the Subordinate Judge of Vellore in I. A. No. 391 of 1946. The appeal was filed on the assumption that the said order was a final decree in O. S. No. 41 of 1943.2. One Kaka Abdul Aziz Sahib died on or about 21st February 1943. The plaintiff is his widow. Defendant 1 is his uterine sister. Defendants 2 to 8 are his father's children by the second wife. Defendant 9 is his sister's son, i.e., the son of defendant 1. The suit was filed for partition and for possession of the plaintiff's one-fourth share in the properties left by her husband and also for rendition of accounts in regard to the business carried on by the deceased. On 25th September 1944, a preliminary decree for partition was passed in the suit. On 22nd April 1946 defendant 1 filed I. A. No. 391 of 1946 for the passing of the final decree. That application was opposed by the plaintiff and the other defendants mainly on the ground that subsequent to preliminary...
Tag this Judgment!V. Ramaswami Ayyangar and K.R. Subramania Ayyar, Vs. the Commissioner ...
Court : Chennai
Reported in : AIR1950Mad454; [1950]18ITR150(Mad)
Satyanarayana Rao, J.1. Two questions were referred to us by the Appellate Tribunal under Section 66 (1) of the Income-tax Act. They are;'(a) Whether on the facts of the case the sum of Rs. 453 being overdrawings of an employee against his salary should be treated as an irrecoverable loan of the applicants' money-lending business within the meaning of Section 10 (2) (xi), Income tax Act, when that amount was not realisable after the death of such employee ?(b) Whether the sum of Rs. 84,388 paid by the applicants to the Ceylon Government as interest under Section 46 of the Ceylon Ordinance I [1] of 1938 for default of paying Estate duty is allowable as a deduction either under Section 10 (2) (iii) or 10 (2) (xii), Income-tax Act ?' (Note:-- Section 10 (2) (xii) in the question has now been enacted as 10 (2) (xv) by Section 3. Income tax Amendment Act, 1946) The sum of Rs. 453 referred to in the first question represents an amount of overdrawings by one of the employees of the assessee o...
Tag this Judgment!Mrityunjoy Ganguly Vs. Bholanath Ganguly
Court : Kolkata
Reported in : AIR1951Cal455
R.P. Mookerjee, J.1. The only point raised in this petn. for revn. is whether under Section 17, Provincial Small Cause Cts. Act, as it now stands, after the amendment under Act, IX [9] of 1935, it is competent for the Ct. of Small Causes to accept security for the performance of the decree as may be filed not along with the original appln. for setting aside the ex parte decree under Order 9, Rule 13, C. P. C. but done subsequently.2. The ex parte decree in this case was passed on 25-6-1948. The deft. opposite party made an appln. on 26-7-1948, alleging that he had no knowledge of the ex parte decree before 22-7-1948. He accordingly prayed for the restoration of the suit with a prayer for accepting, security for the due performance of the order as the Ct. may pass thereafter. The learned Small Cause Ct. Judge, however, directed the deposit of the decretal amount in cash on or before 13-8-1948. The prayer for permission to file a security bond was renewed on this date. This prayer was al...
Tag this Judgment!Tiruchendur Sri Subramaniaswami Temple Vs. P. Ramaswami Pillai
Court : Mumbai
Reported in : (1950)52BOMLR472
Lionel Leach, J.1. The appellant is the idol of a Hindu temple at Kasba Tiruchendur in the Province of Madras. The appeal arises out of a slut brought in the name of the idol by the trustee of the temple in the Court of the Subordinate Judge of Tuticorin for a decree for possession of properties which had formed the estate of one Minakshisundaram Pillai, who died on May 21, 1919. The appellant claimed to be entitled to the estate under a will executed by the deceased. The Subordinate Judge construed the will against the appellant and his decision was upheld by the High Court of Madras. The appeal is from the decree of the High Court.2. The will of the testator is dated May 20, 1919, and reads as follows : I am now an in-patient in the hospital at Madura, having undergone an operation for carbuncle. As I have suspicions about my surviving, I have bequeathed to my son, Pieha Pillai, the right to all my properties and moneys, etc., and he shall solely enjoy them. If he or his son has no c...
Tag this Judgment!Government of the Province of Bombay Vs. Laxman Govind Deshmukh
Court : Mumbai
Reported in : AIR1950Bom257; (1950)52BOMLR226
Bavdekar J.1. This is an appeal by the Government of Bombay against the acquittal of the opponent of an alleged contravention of an order made by the District Magistrate of Ahmednagar under the provisions of Section 2, Sub-section (1) (e), Bombay Public Security Measures Act, 1947. The order called upon the opponent, in the first instance, not to propagate at any meeting any opinion on the Government's scheme for the procurement of food grains; and then by another paragraph it called upon him to enter into a bond for Rs. 1,000 with two sureties for like amount for the due observance of the restrictions specified in the order.2. It appears from the evidence that the opponent did not give any bond, whereupon he was prosecuted under the provisions of Section 2 (6), Bombay Public Security Measures Act. The opponent was convicted by the learned trial Magistrate; but in appeal the learned Sessions Judge, Ahmednagar, set aside the conviction. The only point which has been made before us is th...
Tag this Judgment!Rex Vs. L. Johari Mal and anr.
Court : Allahabad
Reported in : AIR1950All337
Seth, J.1. This is an appeal by the Provincial Government against the respondents, Lala Johari Mal and Lala Ram Mohan Lal, who were convicted by a Magistrate of the first class for an offence Under Section 27(5)(b), U. P. Sugar Factories Control Act (l [l] of 1938), but who have been acquitted on appeal by the learned Sessions Judge of Pilibhit.2. It is not necessary for us to enter into the numerous questions of fast and law which were argued before the learned Magistrate and before the learned Sessions Judge, for, in our opinion, this appeal fails on a very short ground.3. Section 27 (5) (b), under which the respondents were prosecuted, makes it penal for any person to purchase or sell cane in a reserved area in contravention of the provisions of Sub-section (3) or Sub-section (4) of Section 18 of the Act. Sub-section (3) of Section 18 of the Act prohibits the purchase of cane grown in a reserved area without the permission of the Provincial Government, by the purchasing agency or by...
Tag this Judgment!Sri Ram and anr. Vs. Harbans Lal and ors.
Court : Allahabad
Reported in : AIR1952All399
Waliullah, J.1. These are two connected appeals by the judgment-debtors arising out of two orders passed by the Court below dismissing certain objections tiled by the judgment-debtors under Section 47, Civil P. C. Appeal No. 573 of 1945 is directed against an order passed on 6-9-1945, by which the Court below dismissed the objections filed by the appellants in regard to the attachment and sale of certain trees standing in what is described as the Nau Chandi grove. Subsequently the decree-holders respondents put in another application praying that the execution of the decree might be effected by attachment and sale of the proprietary rights of the judgment-debtors in the plot described as Nau Chandi plot where the Nau Chandi grove stands.2. The objections filed in both these cases virtually raise the same points in regard to the sale of the property attached. We, therefore, propose to dispose of both these appeals by one and a common judgment.3. It appears that Sri Ram and Triloki Prasa...
Tag this Judgment!The Madras and Southern Maharattah Railway by Its General Manager Vs. ...
Court : Chennai
Reported in : AIR1950Mad402
ORDERChandra Reddi, J.1. This civil revision petition raises the question whether a railway company can raise an objection under Section 60, Civil P. C., to the attachment of the provident fund amount payable to one of its employees. Respondent 1 who obtained a money decree against respondent 2 who was an employee in the Madras and Southern Maharatta Railway Co, applied to the Court of the District Munsif of Vizagapatam for a prohibitory order directing the petitioner to attach the amount due to the judgment-debtor from out of the provident fund that the judgment debtor was entitled to from the railway company on his retirement. The District Munsif directed the attachment of Rs. 503-5-4 and this order of attachment was made absolute on 22nd April 1946. The railway company, as garnishee thereupon filed an application for raising the attachment under Section 60, Civil P. C., on the ground that according to the Provident Funds Act, the Provident Fund payable to the judgment-debtor was exe...
Tag this Judgment!Chekka Suryanarayana, Receiver of R.B. Pydah Venkatachalapati Estate V ...
Court : Chennai
Reported in : AIR1950Mad407
Balakrishna Ayyar, J.1. On a mortgage executed by the mother of the respondent, a lady called Rajyalakshmi Amma, the receiver of the mortgagee's estate filed a suit after the death of the mortgagor and obtained a decree in O. S. No. 9 of 1929 on the file of the Subordinate Judge of Ellore. The sale of the hypotheca fetched about Rs. 15,000/-. The balance due under the decree still amounted to about Rs. 28,000/- and for this sum a personal decree was passed on 9th August 1934 against the assets of the deceased in the hands of her heirs. In E. P. No. 70 of 1937 on the file of the Subordinate Judge of Ellore it was found that the value of the assets of deceased Rajyalakshmi Amma in the hands of the respondent was Rs. 4000/-, and to recover this sum the receiver attached certain properties in her possession. The respondent then contended that those properties had been gifted to her by her father on 11th August 1934, that other properties belonging to the deceased consisting of some 154 acr...
Tag this Judgment!In Re: Mrs. B. Gervase
Court : Chennai
Reported in : AIR1950Mad599
ORDERPanchapakesa Ayyar, J.1. The petitioner, in this case, Mrs. Gervase, has been convicted by the Fifth Presidency Magistrate, Madras under Section 188, Penal Code, for disobeying the orders of the Collector of Madras dated 16th April 1948 and 22nd April 1918 (EXS. P-l and P-4), under Section 3 (2), Madras Buildings (Lease and Rent Control) Act, 1946, and has been sentenced to pay a fine of Rs. 100/-, or, in default, to undergo simple imprisonment for a week. She is the landlady of 'Satya Bhavan,' premises No. 29 Sir Mohamed Usman Road, Thyagarayanagar. These premises fell vacant on 31st March 1948, and the petitioner did not notify the said vacancy as required by Section 3 (1), Madras Buildings (Lease and Rent Control) Act, XV [15] of 1946. On 9th April 1948, the vacancy was noticed by P. W. 1, the Accommodation Inspector for Thyagarayanagar area, and the Accommodation Tahsildar, and the fact was brought to the notice of the Collector of Madras who, thereupon, sent a memo, dated 9th...
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