Andhra Pradesh Court January 1955 Judgments
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State Vs. Hyder Ali
Court: Andhra Pradesh
Decided on: Jan-17-1955
Reported in: 1955CriLJ798
Qamar Hasan, J.1. This reference Under Section 7, Hyderabad High Court Act arises out of an appeal preferred by the State of Hyderabad against the judgment and order of the learned Sessions Judge, Hyderabad, dated 28-8-1953 by which he acquitted the respon-dent by reversing the conviction and sentence-passed by the Magistrate First Class, West Taluk under Sub-section (1) of Section 5, Influx from Pakistan (Control) Act, 1949.2. In order to provide a proper context for the appreciation of the point canvassed at the .hearing of the appeal and which now forms the subject-matter of this reference, it may be mentioned that according to the prosecution, the respondent, Hyder All s/o Mir Yawar All was a Pakistani national who under a temporary permit numbering 97340 dated 20-6-1950 came to Sitaphal Mandi a suburb lying between Hyderabad and Secunderabad on 2-7-1950 with the avowed object of seeing his ailing father. Terminus ad quem of his visit expired on 20-7-1950 but the respondent instead...
Rupajee Ratanchand and anr. Vs. the Commissioner of Income-tax, Madras
Court: Andhra Pradesh
Decided on: Jan-12-1955
Reported in: AIR1955AP145
Subb Rao, C.J. (1) The Income Tax Appellate Tribunal referred the following two questions under S. 66(1) of the Income Tax Act to the Madras High Court, viz.,'1. Whether the loss to the Residents arising from the forward contracts entered into by them with the Non-residents is a profit accruing or arising to the Non-resident in British India within the meaning of S. 4 (1) ? 2. Whether the residents are bound to deduct tax under the provisions of S. 18 (3-A) on the amounts paid by them, to the non-residents? (2) After the constitution of the Andhra High Court, the said Reference has been transferred to this Court.(3) The facts which gave rise to the reference may be stated thus : The assessees who are residents of British India (hereinafter referred to as residents) entered into certain speculative contracts of forward purchase and sale of groundnut oil, kernel and turmeric with M/s. Rupchand Chhabildas and Co., a firm at Sangli, a Native State (hereinafter referred to as non-resident)....
Boddu Seetharamaswamy Vs. Commissioner of Income-tax, Madras
Court: Andhra Pradesh
Decided on: Jan-12-1955
Reported in: AIR1955AP273; [1955]28ITR156(AP)
Subba Rao, C.J. (1) The Income-tax Appelate Tribunal, Madras Branch referred for the opinion of this Court the following questions :'Whether an appeal to the Appellate Assistant Commissioner against the levy of penal interest under the provisions of S. 18-A (6) is competent?'(2) The facts are in a small compass and they are : The assessee carried on business in the manufacture and sale of groundnut oil, and cake. In making the assessment for the year 1945-46, the Income-tax Officer arrived at an assessable income of Rs. 40,739/- as the assessee gave a wrong estimate of the income, he directed him to pay penal interest at 6 per cent under S. 18-A (6) of the Act upon the amount by which the tax already paid by him fell short of 80 percent. of the tax imposed on the basis of the regular assessment.The assessee preferred an appeal against the order of assessment to the Appellate Assistant Commissioner and contended, inter alia, that the order imposing penal interest was wrong, but the appe...
Subba Raju and anr. Vs. Commissioner of Income-tax, Madras, (Now Hyder ...
Court: Andhra Pradesh
Decided on: Jan-12-1955
Reported in: AIR1955AP281
Bhimasankaram, J. The question referred to us in this case is:'Whether on the facts and circusmtances of the case, the imposition of the penalty of Rs.4,000/- was justified under S. 28(1)(c) of the Act?'(2) The assessee is described as a firm of Military contractor doing business at Tradepalligudem, West Godavari District. For the assessment year 1944-45, the firm returned an income of Rs.19,639/- on the basis of their accounts. The Income-tax Officer called for their accounts. The Income-tax Officer called for their accounts and on examination found that they were defective. So rejecting their estimate, he added a sum of Rs.54,455/- to the income returned.There was an appeal to the Appellate Assistant Commissioiner and a further appeal to the Income Tax Appellate Tribunal, as a result of which the sum to be added was resulted to Rs.35,354/-. Three reasons for rejecting the account books were assigned by the Income Tax Authorities:(1) There was evidence that out of the coal supplied by...
Kalidindi Subbaraju Gopalaraju and Co. Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Jan-12-1955
Reported in: [1955]28ITR162(AP)
BHIMASANKARAM, J. - The question referred to us in the case is : 'Whether on the facts and circumstances of the case, the imposition of the penalty of Rs. 4,000 was justified under section 28(1)(c) of the Act.'The assessee is described as a firm of Military Contractors doing business at Tadepalligudem, West Godavari District. For the assessment year, 1944-45, the firm returned an income of Rs. 19,639 on the basis of their accounts. The Income-tax Officer called for their accounts and, examination, found that they were defective. So, rejecting their estimate, he added a sum of Rs. 54,455 to the income returned. There was an appeal to the Appellate Assistant Commissioner and a further appeal to the Income-tax Appellate Tribunal as a result of which the sum to be added was reduced to Rs. 35,354. Three reasons for rejecting the account books were assigned by the Income-tax authorities :(1) There was evidence that out of the coal supplied by the Government to enable the assessee to perform ...
Nooney Veeraraju Vs. Boda Venkataratnam
Court: Andhra Pradesh
Decided on: Jan-11-1955
Reported in: AIR1955AP152
(1) The defendant is the appellant. The suit is rather of an unusual nature and as its maintainability is in question in this appeal, it is necessary to set out the circumstances which constitute its background. A simple mortgage bond dated 24th. March 1931, securing a sum of Rs.8,000/- in discharge of previous simple money debts was executed by the defendant for himself and as guardian of his undivided minor son, Suryanarayanamurthy. As aresult of a creditor's application, the defendant was adjudged insolvent on 23rd March 1933, in L. P. No. 19 of 1931. Pending the insolvency petition, the present plaintiff filed I. A. No. 18of 1939 on 9th February 1939, before the Official Receiver, valuing his security under S. 47, Provincial Insolvency Act at Rs. 8,500 and proved for the balance of the money due to him under the mortgage bond as an unsecured creditor, i.e., for a sum of Rs.11,518-11-6. During the insolvency an other son was born to the defendant. Suryanarayanamurhty, the elder son,...
In Re: Karam Bapanna Dora
Court: Andhra Pradesh
Decided on: Jan-11-1955
Reported in: AIR1956AP177
ORDER(1) This is a petition under Art. 226 of the Constitution of India for the issue of a Writ in the nature of certiorari, to call for the records and quash the order of the Returning Officer, Bhadrachalam (G. 7052 of 1954 dated 7.1.1955) declaring the nomination of Sri Syamala Sitaramayya to the Scheduled Tribes Reserved Seat of the Bhadrachalam Constitutency as valid and to give such other direction or directions as may be deemed fit.(2) For an election to the Scheduled Tribes Reserved Seat to the Andhra Legilsative Assembly from the Bhadrachalam Constituency the petitioner and two others, viz., Kondamodalu Rami Reddy and Syamala Sitaramayya filed nominations. On 7.1.1955, the Returning Officer for that Constitutency took up for scrutiny the nomination papers filed by the various condidates. At the time of the scrutiny, the petitioner took objection to the nomination of Syamala Sitaramayya alleging that he (the said Sitaramayya) is less than 25 years and as such he is not competent...
Bhadramma and anr. Vs. Kotam Raj
Court: Andhra Pradesh
Decided on: Jan-11-1955
Reported in: 1955CriLJ1488; 1955CriLJ811
Siadat Ali Khan, J.1. This is revision petition No. 637/6/1954 against the judgment of the MunsifE Court, Miryalguda, dated 8-3-1954. The revision petition was first heard by a Single Bench of this Court and by judgment dated 17-11-1954 it has referred the case to this Bench Under Section 8, Hyderabad High Court Act. We have heard the arguments of the learned advocates of the parties.2. The facts alleged are that the applicant, Kottam Raj complained of breach of peace to the Police authorities on 1-12-1952, The Police took possession of the house in dispute on 11-12-1952. It deposited the key of the house which was locked by it in the Nazarath. A report was also filed and the learned Magistrate decided that he would record the deposition of the Circle Inspector. The deposition was recorded on 14-2-1953 and the preliminary order was passed on that date. It was argued before the learned Magistrate that having regard to the provisions of proviso to Sub-section (4) of Section 145, Criminal...
V. Lakshmi Reddi Vs. Collector and Addl. Dist. Magistrate, Kurnool and ...
Court: Andhra Pradesh
Decided on: Jan-10-1955
Reported in: AIR1955AP178
ORDER(1) This is petition for the issue of a Writ of Certiorari to quash the proceedings in H.O.M. 3-212 - M/53 dated 29.3.1953 of the Collector and Additional District Magistrate of Kurnool as affirmed by the Board of Revenue (Andhra) in its B. P. Pt. 792 dated 1.3.1954.(2) The office has taken objection to the maintainability of this writ in view of the decision of the learned Chief Justice in -- 'Venkayala Janaiah v. Board of Revenue (Andhra)', (S) : AIR1955AP23 (A). Following the decision of the Supreme Court in -- 'Election Commission, India v. Saka Venkata Rao', : [1953]4SCR1144 (B), the learned Chief Justice held that the Board which is situated in the City of Madras is not within the area of the Andhra State, over which the High Court of Andhra has jurisdiction and that no Writ under Art. 226 can be issued to it. I followed the decision of the learned Chief Justice in - 'Vishakapattam Co-operative Motor Transport Society Ltd. v. Subba Rao', : AIR1955AP175 (C). (3) The learned G...
Divakaruni Sambasiva Rao and Brothers and ors. Vs. Kurnala Venkatarao, ...
Court: Andhra Pradesh
Decided on: Jan-09-1955
Reported in: AIR1955AP148
Subba Rao, C.J.(1) This is an appeal by the defendants against the decree and judgment of the Court of the Subordinate Judge of Guntur, in a suit for recovery of Rs. 12,354--10--0 as damages for breach of a contract dated 4.4.1948.(2) The plaintiffs are a tobacco seed oil firm represented by their Managing Partener. On 4.4.1948, the plaintiff entered into a contract with the defendants to purchase 25 tons of tobacco seed oil at Rs. 10 per maund deliverable at any mill, Vijiawada, before the end of June, 1948. On 7.4.1948, a sum of Rs. 1,500/- was paid to the 2nd defendant and the plaintiffs delivered 25 empty barrels to the defendants. The plaintiffs also paid two other sums of Rs. 1,500/- and Rs. 500/-. Notwithstanding the payments, the defendants did not deliver the 25 barrels of oil as stipulated in the contract. On 25.6.1948 the plaintiff, gave a registered notice to the defendants demanding compliance with the terms of the contract and informing them that they would hold them liab...
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