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Judgment Search Results Home > Cases Phrase: income tax act Court: chennai Year: 1965 Page 11 of about 107 results (0.128 seconds)

Feb 19 1965 (HC)

The Municipal Council, Melapalayam Vs. V.S.T. Sheik Mansoor and ors.

Court : Chennai

Decided on : Feb-19-1965

Reported in : AIR1966Mad20; (1965)2MLJ223

..... in list ii which empowers the state legislature to levy a tax on the private market or the income from it. it is obvious that though the law in relation to local bodies is enacted and justified as coming within the purview of ..... ilr (1944) mad 405 : (air 1944 mad 85) a division bench of this court justified the levy of fees at 15 per centum of the gross income from a market, without reference to the quid pro quo basis. in muthuswami raja v. kadayanallur panchayat union council, one of us had occasion to refer to ..... , where the state legislature is concerned. since that test cannot be applied successfully, it follows that what is levied under s. 262-a is not a tax.(4) since no attempt appears to have been made by the municipality to justify the licence fee imposed on the quid pro quo basis, it follows the ..... the same view. realising this position, mr. alagiriswami, for the municipality wanted to argue that the fee under s. 262-a of the act is really not that but a tax. but he could not pursue the point and sustain it in view of the constitutional position in regard to that matter. there is no entry ..... in tirunelveli district. the licence fee levied was computed at 15 per cent of the gross income of the owner from the market in the preceding year. this was in accordance with s. 262-a of the madras district municipalities act, 1920. the municipality instituted suits for recovery of the arrears of fees payable for the .....

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Oct 22 1965 (HC)

Chentilnathan Chettiar Vs. Peri V. Sp. Manickam Chettiar

Court : Chennai

Decided on : Oct-22-1965

Reported in : AIR1966Mad426

..... :- 'it is not correct to say that person 'could not be interested in the payment of money' within the meaning of s. 69 of the contract act, unless, he was at the same time entitled to some legal interest in the property in respect of which such payment might be made. the words themselves ..... charities. it may be that they are being treated by the govt. on the vesting of the estate within which the property is located under the abolition act, as poromboke. it may be that steps have not so far been taken by the parties to establish their claim to the properties and secure pattas for ..... reimburse the plaintiff for the penal assessment payable and paid for the period of the defendant's enjoyment of the lands. s. 69 of the indian contract act runs thus: 'a person who is interested in the payment of money which another is bound by law to pay, and who therefore pays it, is ..... paid by the plaintiff, found however, that the plaintiff could not be said to be interested in the payment. in the result, section 69 of the indian contract act, on the basis of which action was laid, was held to have no application, and the suit dismissed. (2) the facts and circumstances which led to ..... and carry on the trusts, meeting all the expenses and outgoings from the income. even if excess expenditure has to be incurred the branch in management will have to bear the same. the agreement specifically provides that taxes outgoings during the turns must be paid by the party in management, and there was no liability of .....

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Apr 28 1965 (HC)

Joseph Carlos, Xavier Louis Anthony Benedict Aldo Costa Vs. Stanislaus ...

Court : Chennai

Decided on : Apr-28-1965

Reported in : AIR1968Mad161

..... the district court, matale, ceylon (exhibit b-12) against the third defendant claiming his share of the third defendant claiming his share of the income in the immovable properties in ceylon for two years preceding 1947. the third defendant resisted the suit contending that the suit itself was not maintainable, ..... counsel for the appellant contended that in any event the 10th defendant could not plead adverse possession by availing of article 144 of the limitation act, as the suit was not by an owner but by a beneficiary and he was not claiming possession of the trust properties but only seeking ..... birth in 1935 and that after the period of disability he filed the suit within the period of limitation prescribed in article 134 of the limitation act. on the other hand, the tenth defendant contended that the suit was barred by limitation under article 144description of suit (1)134. to recover ..... s estate. a purchaser would not have the benefit of the general rule protecting a purchaser from an executor, if the purchaser concurs in any act which manifests from the transaction itself that it is not the legitimate mode of administering the estate. if the nature of the transactions imports notice ..... of rajamannar c. j., and balakrishna ayyar j., in foulkes v. suppan chettiar where thelearned judges, while considering the question whether the succession act conferred a right on the creditors to an equal and ratable payment of all the debts observed thus:"it is general rule of law and equity .....

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Dec 16 1965 (HC)

A.P.K. Narayanaswami Reddiar Vs. Padmanabhan (Minor) and ors.

Court : Chennai

Decided on : Dec-16-1965

Reported in : AIR1966Mad394; (1965)2MLJ318

..... claims of the plaintiffs and that the b schedule properties were the self acquisitions of the first defendant. nevertheless, he determined the quantum of maintenance on the basis of the income from and the extent of, the entire properties in the three schedules.(3) in our view, the decree of the learned subordinate judge is correct except in regard to the ..... jurisdiction over persons who are at the relevant time within the limits of the state. when the state legislature had powers under the concurrent list in the government of india act, 1935, to legislate on marriage and divorce, and to create connected crimes, in exercise of such powers, it would undoubtedly be competent to prevent marriages of bigamous nature and constitute ..... of the federal and provincial legislature may make laws for the province or for any part thereof. entries 1 and 6 of list iii of the vii schedule to that act, invested provincial legislatures with concurrent powers to enact laws in respect of criminal law, marriage and divorce. the argument for the respondents is that under these entries the provincial legislature ..... advantage referred to and harmoniously construed for the purpose of ascertaining the real manifest intention and the underlying cardinal purpose of the parliament in enacting the hindu adoptions and maintenance act, in relation to the needs and demands of a progressive society and that these legislative measures clearly reflect and modern liberal tendency of the hindu society to confer on hindu .....

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Dec 16 1965 (HC)

T.V. Seethalakshmi Ammal Vs. Controller of Estate Duty

Court : Chennai

Decided on : Dec-16-1965

Reported in : (1966)2MLJ484

..... hindu law; but unfortunately for the appellant, there are clear indications that none of the three brothers intended to treat as a separate asset the income which would have accrued on the maturity or otherwise of the insurance policies. 8. it may be seen that as we understand the judgment of ..... the learned judge concluded, therefore, that the business had no goodwill worth the name, s.c. cambatta & co. (p.) ltd. v. commissioner of excess profits tax, bombay : [1961]41itr500(sc) , was concerned with a business of running a theatre and a restaurant and the question there was whether a question of law did ..... is thereby created...if the construction placed upon the declaration is that a trust has been created under the provisions of the married women's property act, the beneficiary would take the assured amount free of all the liabilities of the insured and if it is construed as a mere nomination, the ..... can be classed as (1) assignment, (2) nomination and (3) creation of a trust by reason of the provisions of the married women's property act, 1882, observed:if, by nomination, a trust is created, then the nominee becomes the beneficiary, but the difficulty is to find out from the exact words ..... of this court resolved a conflict of opinion and held that ' expressed on the face of it ' in section 6 of the married women's property act did not necessarily mean that the intention of the assured should always appear on the policy itself and that the requirement was satisfied if the proposal, which .....

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Dec 09 1965 (HC)

Minor Sangiliveerappa Balasubramanian Pandian Alias Kuttiraja and ors. ...

Court : Chennai

Decided on : Dec-09-1965

Reported in : (1967)2MLJ169

..... appellants is that the debts which were not binding on the impartible estate under section 4 of the madras impartible estates act, 1904 could before the notification be enforced only against the income of the estate as such and even this right would get extinguished on the death of the proprietor. so, it ..... but only the right, title and interest of the zamindar in the estate which in an impartible estate was confined to the enjoyment of the income for life. he was not an alienee of the corpus of the estate and there was no enlargement of the rights of the purchaser by reason ..... ') and(b) other persons who immediately before the notified date, were entitled to maintenance out of the estate and its income either under section 9 or 12 of the madras impartible estates act, 1904, or under any decree or order of a court, award, or other instrument in writing or contract or family ..... whose rights can stand transferred to the government shall be entitled only to such rights and privileges as are recognised and conferred under the act, and the act providing for apportionment of the compensation without any restraint or limitation under which they have to draw the compensation amount, can it be held ..... , one of the sharers died after the notified date, the distribution of his share of compensation amount could not be under the provisions of the act. the act does not provide for it, but it will be under the ordinary law governing testamentary disposition or succession, as the case may be. in the .....

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Dec 16 1965 (HC)

Seethalakshmi Ammal Vs. Controller of Estate Duty, Madras.

Court : Chennai

Decided on : Dec-16-1965

Reported in : [1966]61ITR317(Mad)

..... hindu law, but unfortunately for the appellant, there are clear indications that none of the three brothers intended to treat as a separate asset the income which would have accrued on the maturity or otherwise of the insurance policies.'it may be seen that as we understand the judgment of the supreme ..... treatise on hindu law and usages (eleventh edition) is :'all savings made out of ancestral property, and all purchases or profits made from the income or sale of ancestral property, would form part of the ancestral or coparcenary property, whether such savings or acquisitions were made before or after the ..... judge concluded, therefore, that the business had no goodwill worth the name. s. c. cambatta & co. private ltd. v. commissioner of excess profits tax was concerned with a business of running a theatre and a restaurant and the question there was whether a question of law did arise and whether the ..... can be classed as (1) assignment, (2) nomination, and (3) creation of a trust by reason of the provisions of the married womens property act, 1882, observed :'if by nomination a trust is created then the nominee becomes the beneficiary but the difficulty is to find out from the exact words ..... is thereby created.........if the construction placed upon the declaration is that a trust has been created under the provisions of the married womens property act, the beneficiary would take the assured amount free of all the liabilities of the insured and if it is construed as a mere nomination, .....

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