Andhra Pradesh Court February 1957 Judgments
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Meka Venkatappaiah Vs. Additional Income Tax Officer
Court: Andhra Pradesh
Decided on: Feb-28-1957
Reported in: [1957]32ITR274(AP)
Subba Rao, C.J.1. This is an appeal against the order of our learned brother Satyanarayana Raju, J., dismissing the application filed by the appellant under article 226 of the Constitution of India The appellant is a partner of the firm of Messrs. Gopala Krishna Manure Depot and Turmeric Co., Tenali. Before 1947, the firm was assessed to income-tax as an unregistered firm. Admittedly, the appellant was not assessed to income-tax at any time before 1947-48 as an individual. The Additional Income-tax Officer, Tenali Circle, for the first time assessed the appellant to income-tax as an individual for the assessment year 1947-48 on a taxable income of Rs. 39, 080 and determined the tax payable at Rs. 12, 385-1-0. Against the said order, the appellant preferred an appeal to the Appellate Assistant Commissioner, Madras. In the appeal, the Appellate Assistant Commissioner gave him some relief. On further appeal to the Tribunal, the tax payable was reduced to Rs. 2, 479-11-0. Pending the appea...
Alluri Venkata Narasimha Raju and anr. Vs. Katteboyina Yellamanda and ...
Court: Andhra Pradesh
Decided on: Feb-28-1957
Reported in: AIR1960AP32
ORDERUmamaheswaram, J.1. By order dated 21st August 1958. I called for a report from the District Munsif, Narasaraopet, on the following two questions:--1. Whether the agreement of sale was executed bv the 1st respondent in the application (C. M. P. No. 4747 of 1956) and whether the petitioner was put in possession of the properties; and2. Whether the compromise dated 30-7-56 entered into between the parties in the second appeal was a collusive and fraudulent one.The learned District Munsif by his order dated 14th December, 1956, held that the agreement of sale was executed by the first respondent in favour of the petitioner. In paragraph 10 he found that the petitioner was in possession of the suit properties in pursuance of the agreement of sale. He further held in paragraph 11 that the compromise entered into between the respondents Nos. 1 and 3 was a collusive and fraudulent one.2. The finding on point No. 1 is not attacked before me. So far as point No. 2 is concerned, Sri Konda K...
Katam Chinna Veeraiah and anr. Vs. State
Court: Andhra Pradesh
Decided on: Feb-21-1957
Reported in: [1957]8STC686(AP)
ORDERSyed Qamar Hassan, J.1. There is a firm run under the name and style of Katam Ayyanna Chetty & Co. Admittedly its partners are the father of the first accused and Pindikoona Narayanaswami. The firm was assessed to sales tax amounting to Rs. 1, 540-6-9 due to the State. The case for the prosecution was that both the accused failed to pay the sales tax despite the fact that they received demand notices on 28th March, 1955.2. One of the defences raised before the trial Court was that the complaint was bad because all the partners of the said firm were not made parties to the complaint. The learned Sub-Divisional Magistrate, Cuddapah, overruled the plea and sentenced the petitioners to pay a fine of Rs. 50 each or in default to undergo simple imprisonment for a month each.3. The learned advocate for the petitioners urged before me that the Court below had erred in holding the first accused a partner of the firm. It is an admitted fact that the father of the first accused is the real p...
A. Thippanna Rayappa Vs. Government of Andhra
Court: Andhra Pradesh
Decided on: Feb-20-1957
Reported in: [1957]8STC660(AP)
ORDERMohammed Ahmed Ansari, J.1. The revision petition is against an order by the Sales Tax Appellate Tribunal, wherein three Miscellaneous Petitions, Nos. 195, 225 and 269 of 1955, in Tribunal Appeal No. 412 of 1954, have been dismissed, and the subject-matter of the aforesaid appeal has been held to be confined to the disputed amount of turnover in the appeal memo.2. The correctness of the legal view, on which the order has been passed, can hardly be determined without stating some facts of the case. It appears that the assessee had disputed before the Commercial Tax Officer the liability to pay sales tax only on two sums of Rs. 20, 558-4-9 and Rs. 47, 240-1-6, and before the Appellate Tribunal the disputed sum in the turnover was further limited to Rs. 47, 240-1-6. The petitions were filed to enable raising objections against the liability to sales tax on a higher turnover of Rs. 2, 77, 009-1-7. It was stated in petition No. 225 of 1955 that the assessee had instructed his represent...
Jangam Pompaiah Vs. H. Hanumantha Reddi
Court: Andhra Pradesh
Decided on: Feb-15-1957
Reported in: AIR1959AP126
Srinivasachari, J.1. This appeal arises in a suit filed on the foot of a promissory note executed by the appellant before us in favour of one Hanmant Reddy, Two persons filed a suit viz., plaintiff No. 1 and plaintiff No. 2 Hanmanth Ready, plaintiff 1 being related to plaintiff 2 as his mother-in-law. The plaint allegation was that the 1st plaintiff had money lending business and that she advanced a sum of Rs. 7350/- to the defendant and took a promissory note in the name of her son-in-law the second plaintiff. She alleged that the amount of the suit promissory note was not repaid in spite of repeated demands and hence the present suit had to be filed.The second plaintiff stated that the facts set out in the plaint were true and consented to a decree being passed in favour of the 1st plaintiff. The defendant in his written statement contended that the suit promissory note was not true and also pleaded want of consideration. He also pleaded that plaintiff 1 could not sue on the promisso...
Sitaramaswami M. Vs. State of Andhra (Now Andhra Pradesh) (Education, ...
Court: Andhra Pradesh
Decided on: Feb-13-1957
Reported in: (1959)IILLJ282AP
ORDER1. The petitioner prays for the issue of a writ of mandamus or any other appropriate writ directing the Government to forbear from giving effect to the orders passed in G.O. Ms. No. 1082, dated 8 November, 1954, and to prepare his pension roll with reference to his services as municipal commissioner. The petitioner was a head clerk in the Revenue Divisional Officer's office at Narasaraopet on a fixed pay of Rs. 75. In the year 1943, he was appointed as fourth grade municipal commissioner. In due course he was promoted as second-grade commissioner and he acted in that capacity till 1 October, 1954, the date of his retirement. On that date he put in a petition to the Government with a request that his pension should be fixed on the basis of the pay drawn by him as commissioner. The Government issued orders stating that the pay of municipal commissioner could not be said to be one drawn as in State service and consequently his pension could not be determined with reference to the pay...
Raja Rameshwara Rao Bahadur Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Feb-08-1957
Reported in: [1957]32ITR552(AP)
Subba Rao, C.J.1. The Income-tax Appellate Tribunal, Bombay Bench 'B', has referred to this Court the following questions under section 82(1) of the Hyderabad Income-tax Act :'(1) Whether the provisions of the Hyderabad Income-tax Act in so far as they purport to levy a tax on income from jagir or Samsthan, are ultra vires and inoperative ?(2) Whether there was evidence on which the Tribunal could have come to the conclusion that the sum of Rs. 75, 820 was the assessee's income from business ?(3) If the answer to question No. 2 is in the negative, whether the assessee is entitled to claim as a revenue expenditure the money spent by him on the acquisition of the village of Madanapur, on the construction of houses, etc. and on the acquisition of 217 acres of land ?(4) Whether the assessee is entitled to claim as a revenue deduction the sum of Rs. 70, 000 paid by him to Sridhar Reddy and his two sister ?'2. As the learned counsel for the assessee confined his arguments only to questions N...
G.H. Bhatia Vs. Bholumal Dharmdas
Court: Andhra Pradesh
Decided on: Feb-07-1957
Reported in: AIR1959AP254; 1959CriLJ565
ORDERKumarayya, J.1. This petition is for quashing the criminal proceedings instituted against the petitioner through a complaint before the Additional First Class Magistrate, Vijayawada, now pending before the District Magistrate, Krishna. The order impugned appears to be the same as was once called in question in Cr. R. C. 762 of 1954 brought by the petitioner and after full hearing was upheld by this court on 24-3-1954.The present petition filed for a second time probably would not have been admitted had this feet been brought to the knowledge of this court in time. Since it has been admitted, the point that falls for determination, is, whether the party should be allowed to agitate afresh the matter which has been already determined by this court in exercise of its revisional powers.2. It is important to note that the complaint was filed as early as in July 1951. Though more than five years have elapsed, not a single witness has been allowed to be examined so far. Apart from the va...
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