Andhra Pradesh Court November 1956 Judgments
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In Re: K. Muniswami Chetti and ors.
Court: Andhra Pradesh
Decided on: Nov-26-1956
Reported in: 1958CriLJ144
ORDERKrishna Rao, J.1. The question raised in these revision cases relates to the scope of Section 106 of the Madras Village Panchayats Act X of 1850, which is in the following terms:When the President, executive authority or any member, is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no Court shall take cognizance of such offence except with the previous sanction of the Government.In Criminal Revision Case No. 334 of 1955, the petitioner is the ex-president of the panchayat, Lakkanapalli and has been charge-sheeted by the Sub Inspector of police, Byreddipalli for an offence punishable under Section 409, Indian penal Code. The allegation in the charge-sheet is that he was the President of the Panchayat, Lakkanapalli from 16-4-1953 to 6-5-1955 and that between 4-12-53 and 13-5-54 he criminally misappropriated a sum of Rs. 678-6-10 by not remitting it Into the treasury.He was removed from the office ...
Nagulakonda Venkata Subba Rao Vs. Commissioner of Income-tax, Hyderabe ...
Court: Andhra Pradesh
Decided on: Nov-26-1956
Reported in: [1957]31ITR781(AP)
JAGANMOHAN REDDY, J. - Pursuant to the orders of this Court in C. M. P. No. 1775 of 1954 dated 2nd August, 1955, the Income-tax Appellate Tribunal, Madras Bench, has now stated a case on the following question, viz.,'Whether there is material on which the Tribunal could estimate the income at Rs. 30,000.'The assessee is a money-lender and lent monies mainly on the ledge of jewellery and also on promissory notes. The assessment which is the subject matter of this reference was for 1951-52 on the income, profits and gains accrued during the accounting period which ended on 6th April, 1951. The assessee declared the net interest receipts at Rs. 19,922 and a total income of Rs. 17,214. It is stated that as a result of the Income-tax Inspectors inquiry, tree receipts one dated 29th May, 1950, by K. Jogi Naidu for Rs. 725, the second, dated 18th June, 1950, by N. Gangannas son Kondanna or Rs. 650 and the third dated 24th October, 1950, by P. Apparao for Rs. 400 were discovered. From these re...
Sri Bayyanna Bhimayya and ors. Vs. Government of Andhra
Court: Andhra Pradesh
Decided on: Nov-23-1956
Reported in: [1957]8STC167(AP)
Manohar Pershad, J. 1. These are four T.R. Petitions Nos. 17, 18, 19 and 20 filed on behalf of the assesses Bayyanna Bhimayya, Sukhadev Rathi, Ramalinga Gada and Potti Venkiah & Sons & Co., for the revision of an order of the Sales Tax Appellate Tribunal, Andhra, at Guntur dated 12th September, 1955. The assessee are carrying on business in Vijayawada as wholesale dealers in gunnies, a product manufactured by Chittivalasa and Nellimarla Jute Mills in Vizagapatnam District which are managed by M/s. Mcleod Ltd., Calcutta. The assessing authority assessed them for 1952-53 and levied a tax on the turnover. The assessees disputed the assessment and challenged the legality on the grounds that the transactions did not amount to sales, that they did not purchase and sell any goods, that the issue of a mill letter was not sale of goods but only authorisation for the purchaser to take delivery of the goods, and that it was only transfer of the rights to get the goods. Aggrieved by the order of t...
Kadiyala Chandrayya Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Nov-16-1956
Reported in: [1957]8STC33(AP)
K. Subba Rao, C.J. 1. This is a revision against the order of the Andhra Sales Tax Appellate Tribunal confirming that of the Deputy Commissioner of Commercial Taxes.2. The petitioner is the proprietor of a non-vegetarian meals hotel called Sri Taj Mahal Hotel, Eluru. He was assessed for 1953-54 on a turnover of Rs. 27, 000 on the best of judgment in the absence of a return from him. The Tribunal estimated the turnover at 4 times the cost of the mutton purchased. The learned counsel for the petitioner contended that the said multiple is arbitrary and is not supported by any reasonable basis. The Tribunal came to the conclusion, on the material placed before them, that, from 1st April, 1953, to 14th June, 1953, 2050 seers of mutton were purchased for Rs. 3072 working out an average roughly of 30 seers per day at Rs. 1-8-0 per seer. But, as there was no evidence of other purchases such as rice, vegetables, dhall, ghee, curd etc., which would be necessary to make a complete meal costing Rs...
Kataf China Fareed and anr. Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Nov-16-1956
Reported in: 1957CriLJ947
ORDERJaganmohan Reddy, J.1. This is a revision against the concur-rent judgments of conviction and sentence by the lower Courts of A-2 and A-3 for offences under Sections 457 and 380, Indian Penal Code. A-l who is a child of 14 and A-2 and A-3 who arc about 44 years old were charged with the theft of some groundnuts from a godown of Satyanarayuna Factory is Narasaraopet by opening the lock. Accused 2 and 3 were seen to be carrying some bags of groundnut when the night watchmen P. Ws. 1 and 2 who were patrolling on hearing the noise in the godown focussed the battery light and saw A-2 and A-3 with two bundles on their shoulders and challenged them. On being challenged they dropped the bundles and ran away and in spite of giving a chase they were not apprehended. It was alleged by the prosecution that A-2 was known, to P. Ws. 1 and 2 as he was working in the factory and A-3 was a continual visitor to A-2. After both the accused ran away, P. W. 2 saw A-l coming out of the godown with a bu...
Karri Venkamma Vs. Karri Venkatareddi and anr.
Court: Andhra Pradesh
Decided on: Nov-13-1956
Reported in: AIR1959AP158
K. Subbarao, C.J.1. This is an appeal against the decree and judgment of the Court of the Subordinate Judge of Eluru in a suit filed by the respondents for a declaration that the will dated 9-2-1947 was not executed by late Ramireddi. 2. The facts are simple. One Ramireddi and Chenchureddi were brothers and constituted members of a joint Hindu family. They divided their properties on 8-2-1947. On 9-2-1947, Ramireddi is alleged to have executed a will whereunder he bequeathed his properties absolutely to his wife Venkamma, sub-ject to the direction mat she should give some amount to his only daughter Subbamma at the time of her marriage. On 10-2-1947, Rami Reddi died. Subbamma also passed away on 13-6-1947. The plaintiffs, who are the sons of Chenchureddi, the divided brother of Ramireddi, filed the aforesaid suit for a declaration that the said will was forgery. 3. The learned Subordinate Judge, on a consideration of the evidence held that the will which was marked as Ex. B-1 was not e...
Government of Andhra (Now Andhra Pradesh) Vs. K. Rajaiah and Company
Court: Andhra Pradesh
Decided on: Nov-08-1956
Reported in: [1957]8STC164(AP)
Subba Rao, C.J.1. This is a revision against the order of the Andhra Sales Tax Appellate Tribunal setting aside that of the Deputy Commercial Tax Officer, Kakinada.2. The facts are simple. The respondents were assessed to sales tax for the year 1950-51 by the order dated 10th March, 1952. The Deputy Commercial Tax Officer issued a notice dated 26th March, 1954, to the respondents directing them to show cause why the assessment should not be revised on the ground that part of the turnover of their business escaped assessment. The respondents filed their accounts but the officer without accepting them by order dated 11th June, 1953, determined the assessment to the best of his judgment. While by his order dated 10th March, 1952, he fixed the turnover at Rs. 25, 534 by his order dated 11th June, 1953, he increased it to Rs. 83, 118-10-0. The assessees preferred an appeal against that order to the Deputy Commissioner of Commercial Taxes but it was dismissed. On further appeal, the Appellat...
Gopala Mines and Mineral Works Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Nov-08-1956
Reported in: [1957]8STC4(AP)
K. Subba Rao, C.J. 1. This is a revision against the order of the Andhra Sales Tax Appellate Tribunal, Guntur, confirming that of the Deputy Commissioner of Commercial Taxes, Guntur.2. The facts are simple. The assessee-firm took on lease block No. 11 of Kolanukonda belonging to Sri D. V. Subramanya Sastri for a period of one year commencing from June, 1953, for a sum of Rs. 9, 500. The assessee employed labourers and worked out the quarry. They sold the resultant metal, big and small stones, gravel and rubbish to third parties. The Sales Tax Authorities assessed the firm to sales tax on the turnover representing the sales of the aforesaid material. The assessee claims exemption in respect of that turnover by reason of the notification issued by the Government under section 6(1) of the Madras General Sales Tax Act, 1939. The tribunals held that the said exemption applied only to quarrying contracts and, on that ground, rejected the claim to exemption made by the assessee. Hence, the re...
The Public Prosecutor Vs. Damera Venkata Narasayya
Court: Andhra Pradesh
Decided on: Nov-08-1956
Reported in: 1957CriLJ943
ORDERKrishna Rao, J.1. Those revision petitions have been filed by the Public Prosecutor against two orders made by the Additional First Class Magistrate, Vijayawoda. in O. C, No. 354 of 1954 on his file, over-ruling a claim of privilege put forward under Sections 123 and 124 of the Evidence Act in respect of certain documents summoned for by the respondent.2. The respondent is the accused in the case and was the President of the Co-operative Society, Pulluru from 11th October, 1952, to 4th February, 1954. The Police charge-sheet against him alleges that he committed criminal breach of trust in respect of a sum of Rs. 4,807 and odd belonging to the society and gave statements, admitting his misappropriation, to P. Ws. 23 and 24 in the charge-sheet, the Executive Officer of the Co-operative Central Bank and the Sub-Registrar of Co-operative Societies respectively. The Sub-Registrar of Co-operative Societies was examined as P, W. 7 before the MagistrateThe Deputy Registrar of Co-operativ...
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