Andhra Pradesh Court August 1956 Judgments
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State of Andhra Vs. M.C. Sannappa
Court: Andhra Pradesh
Decided on: Aug-31-1956
Reported in: [1956]7STC757(AP)
Subba Rao, C.J. 1. This is a revision filed by the State of Andhra against the order of the Andhra Sales Tax Appellate Tribunal, Guntur.2. The facts are simple. The respondent was a licensed dealer carrying on business in raw hides and skins at Konakondla in Andhra State. He was assessed to sales tax for the year 1951-52 on a turnover of Rs. 11, 527-8-5 being the purchase value of the raw hides and skins sold by him through his commission agents at Bangalore. Out of the total turnover, turnover to the extent of Rs. 9, 499-15-8 represented his transactions of outright sales to persons in Bangalore whereas the balance related to the raw hides and skins sent by him to his commission agents at Bangalore who sold them in Mysore State on his account. He was assessed under the provisions of the Turnover and Assessment Rule 16(2)(ii) being the last purchaser in the series of sales of the goods effected in Andhra State. The Tribunal held that the transactions in respect of Rs. 9, 499-15-8 would...
Kancherla Mangapathi Rao Vs. Income-tax Officer, Tenali.
Court: Andhra Pradesh
Decided on: Aug-31-1956
Reported in: [1957]31ITR788(AP)
This is a petition for the issue of a writ of prohibition or other appropriate writ or direction prohibiting the Income-tax Officer from taking any action in the collection of arrears of tax. The petitioner is a vendor of sweets and miscellaneous articles on the railway platform of Tenali. He fell into arrears of income-tax in regard to the years 1951-52, 1952-53 and 1953-54 to the tune of Rs. 3,524-13-0. Time was given to him from time to time for payment of arrears both by the Income-tax Officer and the Income-tax Commissioner and the Commissioner permitted him to pay the tax in six monthly installments, the first one payable on 30th October, 1954. Without paying any of the installments, he applied to the commissioner for further extension of time to pay the tax and when this was rejected he applied to the Central Board of Revenue for extension of time but the latter declined to interfere in the matter. On 7th January, 1955, the Income-tax Officer addressed a letter to the petitioner...
K. Ch. Narasimhulu Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Aug-29-1956
Reported in: [1957]32ITR728(AP)
Subba Rao, C.J.1. Pursuant to a requisition made by the High Court under section 66(2) of the Indian Income-tax Act, hereinafter referred to as the Act, the Income-tax Appellate Tribunal, Bombay, submitted the following question ' Whether on the facts and in the circumstances of this case the assessee would be entitled to claim the loss incurred by him during the accounting year 1944-45 and be allowed to be carried forward and set off under section 24(2) in the year of account. '2. The facts are simple and are not in dispute. The assessee was an abkari contractor. He had last been assessed till 1943-44 when a tax of Rs. 30 was demanded from him. For the year 1944-45, though the assessee asserted that he filed a return, it was found that he did not. He did not also file any return for the assessment year 1946-47. But the Income-tax Officer, acting on information furnished by the Excise Department to the effect that the assessee had made considerable profits from arrack shops bid by him ...
Manepragada Ramchandra Rao Vs. the Revenue Divisional Officer and anr.
Court: Andhra Pradesh
Decided on: Aug-29-1956
Reported in: 1957CriLJ822
Subba Rao, C.J.1. This is an application under Article 220 of the Constitution of India for issuing a writ of certiorari quashing the order of the Revenue Divisional Officer, Kovvur, dated 20th October 1954, and to direct the Revenue Divisional Officer, Kovvur, West Godavari District and the Government of Andhra to reinstate the petitioner as Karnam of Darawaram village, Kovvur.2. The petitioner was appointed as karnam of the village Darawaram in 1935. He was committed to the Sessions Court, West Godavari, on the charge of having murdered one Doddu Subbanna in August 1949. The Sessions Judge acquitted him on 7th December 1949. But the High Court, by their judgment, dated 28th August 1950, Criminal Appeal No. 265 of 1950, set aside, the acquittal and convicted him for murder and sentenced him to transportation for life. Thereafter, he was undergoing the sentence of imprisonment in the Central Jail, Rajahmundry, from 29th August 1930 to 12th January 1954, when as a result of the alleged ...
Purushotham Haridas and ors. Vs. Amruth Ghee Co. Ltd., Guntur and ors. Overruled
Court: Andhra Pradesh
Decided on: Aug-16-1956
Reported in: AIR1961AP143
Chandra Reddy, J. 1. These appeals arise out of O. S. No. 45 of 1947 on the file of the Addl. Subordinate Judge, Guntur and the parties are the same. A. S. No. 118 and 173 of 1951 are by the 1st defendant and the third defendant, who is the proprietor of the 4th defendant firm, while A. S. No. 485 of 1951 is by the plaintiff. The material facts may be briefly set out.2. In 1946, nine merchants trading in ghee formed themselves into a private limited company called Amrut Ghee and Co., Guntur, the present plaintiff, for trading in ghee. They obtained a permit to export 330 tons of ghee to Calcutta, Kharagpur and Midnapur, on the 14th of October, 1946. As they were not acquainted with the market conditions of Calcutta etc., they sought the assistance of the 1st defendant, one Purushottam Hari Das also a ghee merchant of Guntur, who has two brothers at Calcutta, defendants 2 and 3, the 3rd defendant being the sole proprietor of the 4th defendant firm.It was agreed between the parties that ...
Public Prosecutor Vs. Pamarti Venkata Chalamaiah
Court: Andhra Pradesh
Decided on: Aug-02-1956
Reported in: 1957CriLJ830
Chandra Reddi, J.1. The point involved in both these appeals is the same. It relates to the interpretation of Section 510, Criminal P. C. Both the accused who are the respondents in these two appeals were convicted under Section 4(1)(a) and Section 4(1)(g) of the Madras Prohibition Act, (10 of 1937) and sentenced to two months and four months rigorous imprisonment respectively by the trial Magistrate. The case against each of the accused was that on the 25th of October, 1954, they were found in possession of liquor and also some substance which on chemical analysis was found to be fermented wash and were therefore charged under Section 4(1)(a) and Section 4(1)(g) of the Madras Prohibition Act. The trial Court found both the accused guilty as charged and sentenced them as mentioned above. On appeal, the Sub-Divisional Magistrate of Bandar while confirming the conviction of each of the accused under Section 4(1)(a) acquitted both of them under Section 4(1)(g) on the ground that the repor...
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