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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1963 Page 1 of about 14 results (0.029 seconds)

Sep 06 1963 (HC)

Pappathi Ammal Alias Nallammal Vs. Nallu Pillai

Court : Chennai

Decided on : Sep-06-1963

Reported in : AIR1964Mad173

..... is to say it involved the application of a different criterion for the status of an agriculturist to that contemplated in the act by rendering inoperative the taxation provisos'.the rationale underlying these observations clearly apply to the instant case.42. in : (1940)2mlj174 it was held that to grant relief under section 9 the prior debt must satisfy the definition ..... judgment by a citation of the numerous cases which have arisen in the application of sections 8 and 9 under various aspects.32. i only wish to emphasise that the rationale underlying the stream of case law in which it has been held that renewals and settlements of accounts by the debtor waiving or in derogation of the provisions of sections .....

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Nov 01 1963 (HC)

S. Chokalingam Asari Vs. N.S. Krishna Iyer and ors.

Court : Chennai

Decided on : Nov-01-1963

Reported in : AIR1964Mad404

..... him from conveying a valid title to a bona fide purchaser. in other words, restitution becomes impracticable inasmuch as rights of bona fide third parties intervene. in our view the rationale underlying this decision clearly applies to the instant case.16. the next decision we would like to refer to is sheik ismail rowther v. rajah rowther, ilr 30 mad 295 .....

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Nov 07 1963 (HC)

Rajah Sir M. A. Muthiah Chettiar Vs. Wealth-tax Officer, Special Inves ...

Court : Chennai

Decided on : Nov-07-1963

Reported in : [1964]53ITR504(Mad)

..... omission, learned counsel pointed out, amounts to a manifest discrimination. the further argument was that, if malabar tarwads could be brought within the expression of 'individuals', then there was no rationale or reasonableness why these tarwads should not enjoy the same privileges and concessions parliament has shown to the hindu undivided families.it is now well-settled that a taxing enactment .....

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Jan 18 1963 (HC)

R.P. David Vs. M. Thiagarajan and ors.

Court : Chennai

Decided on : Jan-18-1963

Reported in : AIR1966Mad89

..... be expected to say that the price offered by them was low or inadequate. the court must be vigilant and circumspect in matters of this description, and that is the rationale of s. 75(2).(13) i am of opinion that the court below had no jurisdiction to consider the belated offer of the respondent, which was not good either in .....

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Aug 14 1963 (HC)

G.K. Devarajulu Naidu Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Aug-14-1963

Reported in : AIR1963Mad183

srinivasan, j. 1. the questions referred for our determination are-(1) whether the provisions of section 16(3)(a)(iv) are ultra vires as offending article 14 of the constitution of india. (2) whether the dividend income of the divided minor son is assessable in the hands of the assessee under section 16(3)(a)(iv) of the income-tax act. 2. the assessee and his minor son were members of a hindu undivided family upto the assessment year 1952-53. there was a division betweenthem effected under a registered deed of partition on the 23rd july, 1952. thereafter the assessee was assessed as an individual. 3. on the 4th july, 1956, the assessee transferred certain shares to his minor divided son. during the year ended 31st march, 1957, a sum of rs. 18,165 was received as dividend on the above-said shares. the income-tax officer included this amount in the total income of the assessee, the father, applying the provisions of section 16(3)(a)(iv) of the act. it was contended before the income-tax officer that since the transfer of the shares was in favour of a divided minor son, the above provision would not apply. it is also urged that the case of a divided minor son should be treated on a par with the case of a minor married daughter for the purpose of the application of the relevant provision. these contentions were not accepted by the income-tax officer and also by the appellate assistant commissioner. on a further appeal to the tribunal, the same contentions were reiterated. the .....

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Jul 11 1963 (HC)

Subramaniam Alias Allabaksh

Court : Chennai

Decided on : Jul-11-1963

Reported in : AIR1964Mad526; 1964CriLJ683

anantanarayanan, j.1. the appellant (subramaniam alias allabaksh) is a young man of 23 years, described as a hindu converted to islam, generally living by mendicancy. he has been convicted of the very brutal murder of a girl named syed sultan beevi, aged about 7 years, within the premises of the nagore durga, at about 9-30 a.m. on 19th march 1951. the case for the prosecution is that the accused suddenly caught hold of this girl, gagged her, and cut her neck with a razor almost severing the head from the trunk. about the facts themselves, there is no dispute, and they are established beyond challenge, though, at the trial, the accused asserted his innocence. the real question is whether the accused was of such unsound mind at the time of committing this murder as would entitle him to the benefit of the exception enacted in section 84, i. p. c.2. we shall first set forth the brief and indisputable facts of the occurrence. on that day, mohideen (p. w. 1) was proceeding near the 'peer mandapam'. thangachi ummani (p.w. 2) a girl aged about 9, was then going along with the deceased girl, and both took a few steps to proceed inside the durga, after purchasing fruits. at that time the' accused, who was there, first tried to catch hold sultan beevi, gagged her mouth with one hand, and, wielding the razor (m. o. 1) with the other hand, cut her neck. as this was in broad day-light, and on the immediate alarm raised by p.w. 2, several persons gathered. p.w. 1 swears that he saw the .....

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Jul 11 1963 (HC)

In Re: Subramaniam Alias Allabaksh Alias Subramudu

Court : Chennai

Decided on : Jul-11-1963

Reported in : (1964)1MLJ156

m. anantanarayanan, j.1. the appellant (subramaniam alias allabaksh) is a young man of about 23 years, described as a hindu converted to islam, generally living by mendicancy. he has been convicted of the very brutal murder of a girl named syed sultan beevi, aged about 7 years, within the premises of the nagore durga, at about 9-30 a.m., on 19th march, 1961. the case for the prosecution is that the accused suddenly caught hold of this girl gagged her, and cut her neck with a razor almost severing the head from the trunk. about the facts themselves, there is no dispute, and they are established beyond challenge, though, at the trial, the accused asserted his innocence. the real question is whether the accused was of such unsound mind at the time of committing this murder as would entitle him to the benefit of the exception enacted in section 84, indian penal code.2. we shall first set forth the brief and indisputable facts of the occurrence. on that day, mohideen (p.w. 1) was proceeding near the peer mandapam. thangachi ummani (p.w. 2) a girl aged about 9, was then going along with the deceased girl, and both took a few steps to proceed inside the durga, after purchasing fruits. at that time, the accused, who was there, first tried to catch hold of the hand of p.w. 2. p.w. 2 evaded his grasp. immediately, the appellant caught hold of the deceased syed sultan beevi, gagged her mouth with one hand, and, wielding the razor (m.o. 1) with the other hand, cut her neck. as this was .....

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Apr 23 1963 (HC)

B.M.S. (Pte.) Ltd. Vs. State Transport Appellate Tribunal and ors.

Court : Chennai

Decided on : Apr-23-1963

Reported in : AIR1964Mad266

anantanarayanan, j.1. this is a writ appeal instituted by messrs. b. m. s. (p) ltd., who were the petitioners before ramachandra iyer, j. (as he then was) in w. p. no. 467 of 1958, dealt with by the learned judge along with other petitions. a few facts are essential for the disposal of the single main ground upon which the appeal has been argued and pressed before us and, with regard to which, we have been constrained to differ from the conclusion of the learned judge, with great respect.2. for certain routes within the town of coimbatore, two stage carriage permits were notified, and several transport firms were applicants, among which, we are now only concerned with the appellant (b. m. s. (p) ltd.,) the third respondent before the learned judge (mettupalayam coonoor service (p) ltd.,) and the 4th respondent (s.s.v. motor service). we might immediately state that one ground of appeal related to the reduction of marks by the state transport appellate tribunal with regard to the appellant (b. m. s. ltd.) under column 4, namely, 'experience' and column 5 'special circumstances', in relation to the marks awarded by the regional transport authority. those marks were respectively reduced from 1 to 1/2 under column 4, and 1 to 1/4 under column 5. this aspect need not at all detain us, for the state transport appellate tribunal furnished perfectly valid grounds for this re-assessment, and the reduction of marks under these categories. an argument was somewhat faintly pressed before .....

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Nov 14 1963 (HC)

Pappammal Annachatram Vs. the Labour Court, Madurai and ors

Court : Chennai

Decided on : Nov-14-1963

Reported in : AIR1965Mad253; [1965(10)FLR120]; (1964)ILLJ493Mad; (1965)1MLJ100

(1) this appeal, filed under the letters patent, is directed against he judgment of veeraswami, j., in writ petn. no. 1222 of 1959, which was filed by pappammal annachatram by its trustee t.k. subramania pillai for the issue of a writ under art. 226 of the constitution, quashing the order, dated 17th october 1959 passed by the presiding officer, labour court, madurai, in industrial dispute no. 49 of 1959. the prior facts necessary for he consideration of this appeal can be set down briefly.(2) a lady by name pappammal endowed certain lands as well s a chatram, several years ago. for the express object of feeding poor desantries (pilgrims from distant places). subsequently, the charge was extended to give free boarding and lodging for about 225 poor students. the establishment of the chatram is a small one and consists of three clerks and three cooks. respondent 3 in the writ petition, one m. sivaswami, who was one of these clerks, was dismissed by the trustees on certain charges of misfeasance ad misconduct. thereafter, the tiruchirapalli hotel workers' union, which admittedly included none of the employees under the pappammal annachatram except the aforesaid sivaswami, took on itself the duty of sponsoring he case of sivaswami, and thereafter he state government of madras refereed the question of the dismissal of sivaswami to the labour court, madurai for adjudication treating it as an industrial dispute.before the labour court, madurai, the trustees of the chatram raised a .....

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Sep 06 1963 (HC)

S.V. Natesa Mudaliar, Proprietor, S.L.N.S. Transports Vs. Sri Dhanapal ...

Court : Chennai

Decided on : Sep-06-1963

Reported in : AIR1964Mad136

jagadisan, j.1. the petitioner and the first respondent are engaged in the business of transport service, operating motor buses, or stage carriages in the par lance of the motor vehicles act, in and around chingleput dt. the first respondent is a limited company holding two stage carriage permits on the route madras to kancheepuram. in respect of two of its buses on that route it applied for an extension of that route to a place in north arcot dt. called nemili. the application was made to the regional transport authority, chingleput, and it purported to be an application for variation of the route madras-kancheepuram as madras-kancheepuram-nemili. in other words, the applicant-operator desired to shift the terminus of kancheepuram to nemili-a place which is at a distance of 15 miles from kancheepuram. the application was duly notified by the transport authority under section 47 of the motor vehicles act, hereinafter referred to as the act, and objections were made by various persons, including the petitioner.it appears that the authority was inclined to take the view that the variation asked for should not be granted and that the proposal should be dropped. the order to this effect passed by the regional transport authority was as follows:'this regional transport authority while it agrees that kancheepuram should be connected to nemili, which is in north arcot dt. limits, and which is also a panchayat union headquarters, does not agree with this proposal, because nemili will .....

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