Andhra Pradesh Court February 1956 Judgments
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Mannava Venkayya and ors. Vs. Kanneganti China Punnaiah
Court: Andhra Pradesh
Decided on: Feb-29-1956
Reported in: 1957CriLJ624
ORDERViswanatha Sastri, J.1. This is a petition for quashing the order of the Sub-Divisional Magistrate, Guntur, in M.C. No. 89 of 1955 passed under Section 112, Cr. P. Code, calling upon the petitioners to show cause why they should not be ordered to execute a bond for Rs. 500/- each with two securities for Rs. 500/- for keeping the peace for period of one year under Section 107, Cr, P. Code. It was urged that Sections 107, 112 and 123, Cr. P. Code had become void under Article 13 of the Constitution by reason of their repugnancy to Articles 22(4) to (7). The argument proceeded somewhat on the following lines : Section 107 Cr. P. Code enables a Magistrate, who has received information that a person within the local limits of his jurisdiction is likely to commit a breach of the peace or disturb the public tranquillity, to require such person to show cause why he should not be ordered to execute a bond, with or without sureties, for keeping the peace for such period not exceeding One ye...
Narsing Rao Vs. State and ors.
Court: Andhra Pradesh
Decided on: Feb-27-1956
Reported in: 1957CriLJ280
ORDER1. This is an application in revision on behalf of B. Narsing Rao against the order dated 23rd April 1954 of the Additional Magistrate First Class, Secunderabad, directing the girl Kamala to be handed over to G. Pochiah, the second respondent before us.2. The Facts which culminated in the impugned order may shortly be stated. On 16th April 1954'G. Pochiah lodged information with the police that the petitioner had enticed away his daughter, who was below sixteen years of age in his absence and was refusing to restore her to his custody. The police registered a case under Section 363, Indian Penal Code and issued F. I. R., which reached the court on 20th April 1954. On the same date, three separate applications were made to the Court on behalf of the State, the petitioner and respondent No. 2. The State prayed that pending investigation and trial of the case the girl produced before the Magistrate may be sent to the Rescue Home at Asfnagar. The petitioner claiming himself to be the ...
Nizam Sugar Factory Limited Vs. Commissioner of Sales Tax
Court: Andhra Pradesh
Decided on: Feb-24-1956
Reported in: [1957]8STC61(AP)
P. Jaganmohan Reddy, J.1. This is a petition under Articles 226 and 227 of the Constitution directed against the order of the Commissioner of Sales Tax dated 15th May, 1954, whereby the petitioner was assessed for the years 1950-51, 1951-52, 1952-53 and 1953-54 to sale tax on (a) gunny bags containing sugar, (b) gunny bags containing grain, and (c) stream sold to the Government Alcohol Factory at Bodhan. The petitioner is a limited company manufacturing sugar at Shakkarnagar (Bodhan) and during the course of its business of manufacturing sugar and molasses, it sells the former commodity in gunny bags with an inclusive price fixed from time to time. It is further alleged in the petition that the factory supplied steam in the assessment years through pipes to the Government Alcohol Factory at Bodhan collecting only manufacturing charges without making any profit on this service.2. The Sales Tax Officer by his order dated 2nd November, 1953, assessed the petitioner for 1952-53 and 1953-54...
Lagadapati Subba Ramaiah Vs. Commissioner of Income-tax Madras.
Court: Andhra Pradesh
Decided on: Feb-24-1956
Reported in: [1956]30ITR593(AP)
VISWANATHA SASTRI, J. - The question referred to us for decision is :'Whether in the circumstances of this case, the petitioner is not entitled to the refund of tax in respect of the two dividends in question ?'The facts are these. The assessee, Lagadapati Subba Ramayya, was a partner of a registered firm, 'Umamaheswara Motor Service' which was a shareholder of a private limited company styled. 'The Nellore Bus Transport Co. Ltd.' According to the books of the company its profits for its entire period of existence, that is to say, for the years of account ending with 31st December, 1946, 31st, December, 1947, 31st December, 1948, and 11th May, 1949, amounted in all to Rs. 34,532. The Revenue Authority declined to accept the books of the company and estimated its income at a much higher sum on which tax to the tune of Rs. 62,000 was assessed and paid. The company purported to issue dividend warrants to its shareholders aggregating to a sum of Rs. 1,16,280. The assessee stated that he go...
Rajah Manyam Meenakshamma Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Feb-22-1956
Reported in: [1956]30ITR286(AP)
Subba Rao, C. J.1. In compliance with the requisition of this Court calling upon the Income-tax Appellate Tribunal, Madras Bench, to state a case, the following two questions were referred to this Court '(1) Whether the appeal to the Income-tax Appellate Tribunal against the order of the Appellate Assistant Commissioner was validly presented ?2. Whether on the facts and circumstances of the cases Rs. 23, 000 and Rs. 12, 000 lump sum receipts by the petitioner as consideration for grant of mining rights for 25 and 30 years respectively are not capital receipts and should not have been assessed to income-tax ?'3. This reference relates to the assessment year 1947-48. Sri Rajah Manyam Kanakayya, the assessee, was the zamindar of Gutala Estate in the East Godavari District. He died in 1949, leaving Meenakshamma, the widow, as his legal representative. The assessee leased out his graphite mines in Singanapalle forest and Nagavaram Mutha forest to the Indian Plumbago Company, Bombay, under t...
P.V. Raghava Reddi and anr. Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Feb-22-1956
Reported in: [1956]29ITR942(AP)
Subba Rao, C.J.1. This is a reference made by the Income-tax Appellate Tribunal, Madras Bench 'A', raising the following question 'Whether, on the facts and in the circumstances of the case, there was evidence before the Appellate Tribunal to justify the addition of Rs. 6, 500 to the income ?'2. The assessee is a Hindu undivided family carrying on business in mica under the name and style of P. V. Raghava Reddy and Kota Reddi and was assessed to income-tax for the assessment year 1946-47 on the basis of the income for the accounting year ending with 31st March, 1946. The assessee opened a ledger account in the name of P. Rajeswaramma, the wife of one of the members of the family, P. V. Raghava Reddi. On 23rd April, 1945, a credit entry of Rs. 6, 500 was made in her favour. The accounts also disclose that subsequently the said amount was repaid to the lady in instalments. The entry indicates that the amount of Rs. 6, 500 represented the sale proceeds of a diamond necklace. When the Inco...
Commissioner of Income-tax, Madras. Vs. P. V. Raghava Reddi and Anothe ...
Court: Andhra Pradesh
Decided on: Feb-21-1956
Reported in: [1956]29ITR929(AP)
The judgment of the court delivered byVISWANATHA SASTRI, J. - P. V. Raghava Reddi and Kota Reddi, hereinafter referred to as ' the assessee' constitute a firm carrying on business in mica at Gudur under the name and style of the Continental Export and Import Company. The years of account to which this reference relates are 1948-49 and 1949-50 corresponding to assessment years 1949-50 and 1950-51. During this period the assessee exported mica to an organization of the Japanese Government styled Boeki-Cho (Board of Trade), sale of mica to private traders in Japan not being possible during the period of occupation by the American military authorities. The Assessee engaged San-E-Trading Co. Ltd. of Tokyo, hereinafter referred to as the 'the non-resident' to canvass orders for mica from the Japanese Board of Trade, and to be present at the inspection of goods in Tokyo and facilitate their acceptance by the Japanese importer. There were two agreements relating to the employment of the non-re...
The Public Prosecutor Vs. Mulugu Jwala Subrahmanyara
Court: Andhra Pradesh
Decided on: Feb-17-1956
Reported in: 1957CriLJ1389
ORDERKrishna Rao, J.1. Whereas information has been received that Mulugu Jwala Subrahmanyam son of Mallikarjunayya, Yeetamukkala Village, Ongole Taluk of Guntur District published proposals, relating to the lottery styled 'Sri Bala Thripurasundari Lucky Prize Distributing Company', not being a lottery authorised by the State Government in circumstances constituting the acts of the said Mulugu Jwala Subrahmanyam, an offence punishable inter alia under Section 294-A of the Indian Penal Code, 1860 (Central Act XLV of 1860).2. Now, therefore, in exercise of the powers conferred by Section 196 of the Code of Criminal Procedure, 1898, (Central Act V of 1898), the Governor of Andhra hereby orders that a complaint be made against the said Mulugu Jwala Subrahrnanyam in respect of the offence aforesaid. (By Order of the Governor.) (Sd.) B. Ch. Narayanamurthy, Secretary to Government. ToThe Inspector-General of Police, Kurnool (witha spare copy).Copy to the Collector of Nellore. Copy to the Publi...
In Re: Bhootapati Asservadam and anr.
Court: Andhra Pradesh
Decided on: Feb-13-1956
Reported in: 1956CriLJ1183
Chandra Reddy, J.1. The two appellants along with another were put up for trial before the Sessions Judge of Krishna on several counts in connection with an occurrence that took place at about 7 a.m. on 15-7-1954. The 1st appellant was found guilty of having inflicted a fatal wound on one Moses, an offence punishable under Section 302, I.P.C. and given a life sentence. Accused 2 was convicted under Section 323 and sentenced to six months rigorous imprisonment. The third accused was acquitted.The accused as well as the members of the prosecution party are Harijan Christians living in Baptist Palem, Bezwada. The 1st accused is the father of the 2nd accused and the elder brother of the 3rd accused. P. W. 3 is the father of the deceased, P. Ws. 1, 2, 4, and 5,--P. Ws. 2 and 4 being the daughters. P. W. 1 is an employee in the Bezwada Railway Station. He developed illicit intimacy with P. W. 7 the wife of the 3rd accused, two years prior to the occurrence. Seven months before the offence, h...
Tenali Sitiah Vs. State of Andhra and ors.
Court: Andhra Pradesh
Decided on: Feb-10-1956
Reported in: 1957CriLJ1395
ORDERBhimasankaram, J.1. This is an application under Section 520 of the Criminal Procedure Code impugning the correctness of an order passed under Section 517 of the same Code by the Sessions Judge of Krishna in Criminal Appeal No. 29 of 1955.2. There was a charge-sheet filed against the petitioner and another for an offence punishable under Section 420, Indian Penal Code, Currency notes of the value of Rs, 4,200 were seized from them by the Sub-inspector of Police, Vijayawada, on 26th June, 1954. The prosecution case is that the accused pretended that they were, by some mysterious process, able to produce duplicate of any kind of currency notes given to them and that on that representation they received from P. Ws. 1, 2 and 3 the currency notes in question.The accused were convicted by the trial Magistrate, who passed an order that the currency notes should be returned to those P. Ws. On appeal, however, the learned Sessions Judge held that on the material placed before the Court, it...
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