Andhra Pradesh Court March 1956 Judgments
Golla Venkata Subramanyam Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Mar-30-1956
Reported in: [1956]7STC599(AP)
Viswanatha Sastry, J.1. The petitioners were commission agents for the purchase of commodities taxable on sales under Madras Act IX of 1939 on behalf of principals resident within and outside the State of Andhra. They also supplied on their own account gunnies and other packing materials to their principals and their turnover under this head amounted to Rs. 5, 195-14-6 for the assessment year 1950-51. Their liability to pay sales tax on this sum was not disputed. The agency transactions of the petitioners on behalf of non-resident principals for 1950-51 were of the value of Rs. 1, 00, 708-2-9 and the transactions on behalf of principals resident within the State amounted to Rs. 3, 34, 865-0-3. The petitioners were registered dealers but they did not obtain a licence under section 8 of the Act. In respect of all their purchasing agency transactions, the petitioners billed for and collected 'russum' at the rate of Rs. 1-9-0 per cent from their principals on the purchases made for them in...
Tag this Judgment!Poosala Venkateswarlu Vs. Batchu Narasamma
Court: Andhra Pradesh
Decided on: Mar-23-1956
Reported in: 1957CriLJ1229
ORDERSubba Rao, C.J.1. This is a revision against the judgment of the Sessions Judge, Guntur, setting aside the order of the Taluk Magistrate refusing to commit the first accused to the Court of Session and discharging him under Section 209(1), Criminal Procedure Code.2. The prosecution case may be briefly stated thus : The 1st accused borrowed a sum of Rs, 80, from the respondent on a promissory note executed prior to 2nd August, 1954. That promissory note was attested by Bellamkonda Peda Lakshmiah (P. W. 5) and Sheik Mahaboob (D. W. 4). The scribe was one Madala Venkata Satya-narayana (P. W. 4). When the respondent showed it to P. W. 2, he told her that it would get barred in ten days, whereupon she demanded the accused for the money. At his request, she went to his house.The second accused took the promissory note from her hands and, asking the first accused to repay the money, gave it to the first accused, who tore away the promissory note into pieces and threw the pieces into the ...
Tag this Judgment!Poosarla Sambamurthi Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Mar-23-1956
Reported in: [1956]7STC652(AP)
ORDERViswanatha Sastry, J.1. In T.R.C. No. 51 of 1955 the assessee, a merchant of Chodavaram, seeks revision of an order of the Andhra Sales Tax Appellate Tribunal, Guntur, relating to the assessment year 1951-52. Objection is taken to two sums of Rs. 85, 003-9-0 and Rs. 14, 826 included in his turnover, the first relating to the turnover in a commission agency business in jaggery carried on by the assessee and the second relating to the value of 1059 bags of bran alleged to have been kept outside the books. The assessee held a licence under section 8 of the Madras General Sales Tax but exemption on the turnover of Rs. 85, 003-9-0, representing the price of jaggery sold by the assessee as commission agent, was refused on the ground that he had not included the amounts collected by him by way of dharmam (charity), valtar (subscriptions to a local merchants' association) and katha cooly (accountacy charges) aggregating to Rs. 780-9-9 in his turnover or in the pattials issued to his princ...
Tag this Judgment!Ramakrishan Rao Alias Baburao Vs. Srinivasarao and ors.
Court: Andhra Pradesh
Decided on: Mar-22-1956
Reported in: AIR1960AP449
Jaganmohan Reddy, J.1. This appeal involves the determination of the question whether the 2nd defendant, Venkatarao Datar, retired Deputy Secretary to the Government of Hyderabad in the Finance Department, had become a Sanyasi after due performance of the ceremonies necessary for this purpose on the 17th Sherewar. 1346F and whether notwithstanding the fact of his becoming a Sanyasi, which in law is deemed to be a civil death, he executed a will on 1st Meher, 1356F., by which he gave the suit house to the 3rd defendant, his grand-son Murlidhar, son of the plaintiff, Ramakrishen.2. It may be stated, that 2nd defendant has two sons, the plaintiff and the 1st defendant. The Plaintiff alleged that his father, the 2nd defendant after ceasing to have any interest in the affairs of the world,. divided the properties between the members of the family on the 17th Sherewar, 1346F, and executed a memorandum of partition on the same day. In pursuance of this partition, the 2nd defendant put them in...
Tag this Judgment!S.V. Jagannath Rao Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Mar-21-1956
Reported in: [1956]30ITR726(AP)
J.P. Jagan Mohan Reddy, J.1. This application filed under section 109, of the Civil Procedure Code, read with article 133 of the Constitution and section 83 of the Hyderabad Income-tax Act, is for leave to appeal to the Supreme Court against an order dated 15th April, 1955, which was on a reference by the Income-tax Appellate Tribunal at Bombay.2. We may at once state that section 83 of the Hyderabad Income-tax Act applies to this case as the assessments which are the subject matter of reference by the Tribunal were made and tax levied under the said Act. Section 83 of the said Act is as under :'(1) When any case has been referred to the High Court under section 82, it shall be heard by a Bench of not less than two judges.(2) An appeal may lie to the Judicial Committee from any judgment of the High Court delivered on a reference made under section 82.(3) The provisions of the Judicial Committee Regulation relating to appeal shall, so far as may be, apply in the case of appeals under th...
Tag this Judgment!Kosuri Subba Raju Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Mar-21-1956
Reported in: [1956]7STC479(AP)
K. Subba Rao, C.J.1. This is a revision against the order of the Andhra Sales Tax Appellate Tribunal, Guntur.2. The facts are simple. The petitioner is the proprietor of Prabhat Tape Manufacturing Company, Palakol, and obtained a licence under section 5 of the Madras General Sales Tax Act (hereinafter referred to as the Act) to deal in cloth woven on handloom wholly or partly with mill yarn. During the year 1952-53, he sold nawar tape of the value of Rs. 48, 337 and claimed exemption under section 5(iii) of the Act. The Commercial Tax Officer, West Godavari, and on appeal the Tribunal, held that the petitioner was not entitled to the exemption on the ground that nawar tape was not 'cloth' within the meaning of section 5(iii) of the Act. Hence the revision.3. The only question in revision is whether nawar tape is exempted under section 5(iii) of the Act. Section 5(iii) runs :'the sale of any cloth woven on handlooms wholly or partly with mill yarn shall be exempt from taxation under sec...
Tag this Judgment!B.V. Hanumantha Rao Vs. State of Andhra
Court: Andhra Pradesh
Decided on: Mar-21-1956
Reported in: [1956]7STC486(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 Commercial Tax Officer, East Godavari district.2. The petitioner carries on the business of baling and pressing palmyra fibre. He purchases gunny cloth and iron hoops for the purpose of using them in the baling process. For the year 1951-52, the Sales Tax Authorities assessed him to sales tax on a turnover of Rs. 22, 865-7-6 being the value of gunny cloth and iron hoops. It was contended before the Tribunals that the contracts entered into between the petitioner and his constituents were works contracts and that the gunny cloth and the iron hoops became an integral part of the product entrusted to him for baling and pressing. Both the Tribunals negatived the contention and held that the petitioner is a 'dealer' and that the transactions relating to gunny cloth and iron hoops were 'sales' within the meaning of the Act.3. Learned counsel raised before us the same po...
Tag this Judgment!Government of Andhra Vs. N. Nagendrappa and ors.
Court: Andhra Pradesh
Decided on: Mar-20-1956
Reported in: [1956]7STC568(AP)
ORDERViswanatha Sastry, J.1. The question that arises in these cases relates to the levy of sales tax in respect of transactions in untanned hides and skins under the Madras General Sales Tax Act and the Turnover and Assessment Rules made thereunder, hereinafter referred to as 'the Act' and 'the Rules' respectively.2. Untanned hides and skins purchased by licensed dealers within the State were sent to commission agents outside and sold and exported by those agents to foreign buyers. The State sought to levy sales tax upon the dealers in the State on the amounts for which they bought the untanned hides and skins sold and exported out of India. The dealers objected to the levy of the tax and their objection was upheld by the Sales Tax Appellate Tribunal in some cases but overruled in others. The State and the assessees have preferred revision petitions in so far as the order of the Tribunal was adverse to them. It is common ground that the assessees are licensed dealers carrying on busin...
Tag this Judgment!The Public Prosecutor Vs. Shaik Dawood
Court: Andhra Pradesh
Decided on: Mar-14-1956
Reported in: 1957CriLJ1388
Chandra Reddy, J.1. This appeal raises a question relating to the interpretation of Section 247 of the Code of Criminal Procedure. It is filed by the Public Prosecutor against the order of the Second Class Magistrate acquitting the respondent under Section 4 (1) (a) of the Madras Prohibition Act. It was the prosecution case that the respondent was found in possession of 24 drams of I. D. arrack in an aluminium vessel at 6-30 P. M. on 12th April, 1954, at Gopalapatnam near his tea-stall, an offence punishable under Section 4 (1) (a) of the Madras Prohibition Act, The case was taken on file on the report of the Deputy Prohibition Officer on 24th June, 1954 and posted for trial to 1st July, at 1 P. M., to suit the convenience of the Prohibition Inspector.On 1st July, 1954, the Prohibition Officer sent a letter requesting the Court that it may not be taken up till 3 P. M. At about 4 P. M. the case was called and as the Sub-Inspector did not appear while the accused and his lawyer were pres...
Tag this Judgment!In Re: Shaik Kalesha
Court: Andhra Pradesh
Decided on: Mar-09-1956
Reported in: 1957CriLJ826
ORDERKrishna Rao, J.1. This is a petition to revise the judgment of the Sessions Judge, Nellore, modifying on appeal an order made by the District Magistrate. Nellore, under Sections 118 and 123, Cr. P. C. and directing that the petitioner should furnish security for good behaviour for a period of six months and should undergo rigorous imprisonment for failure to give the security.2. The District Magistrate took security proceedings against the petitioner on information laid before him by the Station House Officer, Kodavalur. that the petitioner was a desperate and dangerous person coming within the purview of Section 110(f), Cr. P, G. The information set out 9 incidents of allegedly desperate and dangerous acts committed by the petitioner during the period from 12-3-1955 to 19-4-1955. The learned District Magistrate accepted the evidence relating to all the 9 incidents and held that it was necessary to bind over the petitioner for good behaviour. He passed an order requiring the petit...
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