Andhra Pradesh Court September 1957 Judgments
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In Re: Varikanti Ankanna
Court: Andhra Pradesh
Decided on: Sep-27-1957
Reported in: 1958CriLJ159
ORDERSrinivasa Chari, J.1. This is a revision directed against the order of the Sessions Judge, Anantapur, who confirmed the conviction made and the sentence awarded by the District Magistrate, Gooty. The petitioner before me was adjudged an insolvent on his own application on 5th August 1953. by the District Judge, Anantapur. It is alleged that in his insolvency petition, he did not mention that he had an interest in a piece of land situated in Lingareddypalli, comprised in Survey No. 42. It would appear that he also held a permanent lease of this land under a registered lease-deed dated 21st Feb.. 1950. The further facts that are alleged against the petitioner are that subsequent to the filing of the insolvency petition before the District Judge and before he was adjudged an insolvent, he transferred his right in 50 cents of this land in favour of a third party who has been examined as P.W. 2 in the criminal case against him, by means of a document dated 28th April 1953, and his righ...
Gorantla Butchaiah Chowdary and ors. Vs. State of Andhra (Now Andhra P ...
Court: Andhra Pradesh
Decided on: Sep-25-1957
Reported in: [1958]9STC104(AP)
ORDERK. Subba Rao, C.J.1. This batch of applications has been filed under Article 226 of the Constitution of India for issuing writs of mandamus against the respondent to forbear from enforcing against them the provisions of the Madras General Sales Tax Act (Act IX of 1939) as amended by Andhra Act XIV of 1955.2. As the main question raised in all the applications relates to the constitutional validity of Act XIV of 1955, it is not necessary to give in detail the facts of each case. All the applicants are merchants carrying on export business in tobacco. They purchase tobacco in the local market with a view to export it to foreign countries like Great Britain, Hongkong, China and Japan. Under the Madras General Sales Tax Act (Act IX of 1939), no sales tax is payable in regard to raw tobacco. But by Act XIV of 1955 in section 5 of the original Act after item (vi), item (vii) and the following item (viii) were added :-'(viii) raw tobacco (except country variety thereof), whether cured or...
Kondapalli Viraraju Vs. State of Andhra (Now Andhra Pradesh)
Court: Andhra Pradesh
Decided on: Sep-17-1957
Reported in: [1958]9STC42(AP)
Bhimasankaram1. The appellant, who was the plaintiff in the lower court, is a merchant carrying on business at Rajahmundry dealing in such commodities as ginger, onions etc. He obtained a licence as commission agent under section 8 of the Madras General Sales Tax Act for the year 1944-45 which exempted him from the tax payable under section 3(1) of that Act subject to the provisions of the Act and the conditions of the licence. He has also independent business but we are not concerned with it. According to him, his turnover in respect of his commission business as a selling agent for the year in question was Rs. 1, 71, 694-0-3 and his turnover in respect of similar business as a buying agent was Rs. 27, 424-9-3. The Deputy Commercial Tax Officer passed an order dated 29th January, 1946, described as the final assessment order and marked as Ex. A-2(a) (a certified copy of which is Ex. A-2) wherein he refused exemption to the plaintiff on the whole of his turnover as selling agent but gr...
Bh. Satyanarayanamurthi Vs. Income-tax Appellate Tribunal, Madras Benc ...
Court: Andhra Pradesh
Decided on: Sep-13-1957
Reported in: [1958]33ITR123(AP)
SUBBA RAO, C.J. - This is an application under section 66(2) of the Indian Income-tax Act to direct the Income-tax Appellate Tribunal, Madras, to state case and refer the questions of law to this court. The Tribunal dismissed the application filed by the applicant under section 66(2) of the Indian Income-tax Act on the ground that, under the rules the application must be signed by the applicant and that the agent is not empowered to sign on behalf of the principal. The Tribunal was also inclined to hold that the agent, who signed the application, was not duly authorised by the assessee to take proceedings before the Income-tax Appellate Tribunal.Rule 22-A of the Rules framed under the Indian Income-tax Act governs the situation. It reads :'An application under sub-section (1) of section 66(2) requiring the Tribunal to refer to the High Court any question of law shall be in the following form : -'The said form, after giving the particulars necessary to be filled up by the applicant, ind...
Public Prosecutor Vs. Mangaldas V. Thakker
Court: Andhra Pradesh
Decided on: Sep-12-1957
Reported in: 1958CriLJ150
Kumarayya, J.1. This appeal is against the order of the acquittal of Mangaldas V. Thakker, Manager, Golden Tobacco Company who was charged with an offence under Section 92 of the Factories Act, 1948. It appears that on 8-7-1956, when the Regional Inspector of Factories, Guntur, went for inspection after 5-30 p.m., he found 823 female workers working in the factory between 5-30 and 6-30 p.m. even though according to the notice displayed' on the Board, the hours of work of female workers were specified from 7-30 a.m. to 11-30 a.m. and 1-30 p.m. to 5-30 p.m. This is said to be a clear contravention of S 63 of the Factories Act of 1948.He also found that the muster roll maintained was not marked for those workers on the date and this was a contravention of Rule 103 of the Madras Factories Rules framed under the Act. The Manager in defence stated that though the notified hours were as per Ex, P-2, the workers did not come to their work at 7-30 a.m. on account of heavy rain fall and the work...
Mohammad Abdul Sattar Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-12-1957
Reported in: 1958CriLJ1114
ORDERKumarayya, J.1. This is an application to quash Criminal proceedings for an offence under Section 409 IPC against Md. Abdul Sattar, managing partner of Shri Dhanalakshmi Rice and Oil Mill Contractors Company, Vijayawada. This company is a partnership concern. The partnership was created by an agreement between 16 persons in December 1954 for a period of two years for the purpose of working the said company at Vijayawada. The shares of all the partners are not equal. The accused has l/24th share therein. Like others he brought into the concern his own share of capital.He being more experienced in the business was, by a special resolution dated 9-12-1954, appointed a managing partner. A remuneration of Rs. 100/- per month was fixed for him by the said resolution to which he too was a party. He was to look after the purchases and sales of paddy, the working of the mill and correct maintenance of accounts and day to day business of the firm A cash credit account was opened in the Stat...
Thota Ramalingeswara Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-11-1957
Reported in: 1958CriLJ1286
ORDERKumarayya, J.1. This reference is directed against the order of the Sub-Divisional Magistrate, Kov-vur refusing to receive certain documents sought to be filed by the prosecution, the copies of which were not furnished to the accused before the commencement of the enquiry. The accused is an Executive Officer of Sri Venugopala Swamy Temple, Gokavaram and he was charged with an offence under Section 409, Penal Code, in relation to som6 amounts collected from the tenants of the temple.The enquiry was started on a police report under Section 251A, Criminal Procedure Code and a charge was framed under Section 409, Penal Code. The accused having pleaded not guilty eight witnesses were examined by the prosecution. When P.W. 9 was being examined, the prosecution sought to exhibit some registered notices alleged to have been issued by the accused to the tenants of the temple and also the replies given by some of the tenants. These are the documents, the copies of which were not supplied to...
Semakurti Somanna and Others Vs. Vankadari Subbarao and Anothers.
Court: Andhra Pradesh
Decided on: Sep-10-1957
Reported in: [1958]33ITR116(AP)
BHIMASANKARAM, J. - This second appeal arises out Original Suit No. 92 of 1946 on the file of the Court of the Subordinate Judge of Eluru which was a suit instituted by one Seemakurthi Peda Sattemma alias Sattemma whose estate, because of her death pending the litigation, is now represented by the respondents Nos. 1 and 2 in the appeal. The appellants are the second defendant and his sons, defendants Nos. 3,4 and 6. The original plaintiff claimed a sum of Rs. 4,170-3-3 from all the defendants who were six in number on the following allegations :The plaintiffs deceased husband Subbarayadu and the defendants Nos. 1 and 2 were brothers the other defendants being the sons of the second defendant. The three brothers were partners in a business known as Sri Satyanarayana Rice Mill. The plaintiff deposited with the mill various sums from time to time which were duly credited in the accounts of the mill on the understanding that the moneys so deposited should be paid back to her with interest ...
V. Lakshminarayana Sastry Vs. V. Sitarama Sastry and ors.
Court: Andhra Pradesh
Decided on: Sep-10-1957
Reported in: AIR1959AP20
ORDER1. This is a petition for leave to appeal to the Supreme Court against the judgment of the Madras High Court in A.S. No. 162 of 1947 on its file which, on the constitution of the Andhra High Court, has been transferred to this Court. The suit was filed for partition of ten items. The defendants pleaded that some items were not joint family properties, while some other items were sold jointly along with the plaintiff.The learned Subordinate Judge held that items 1 to 4 were not joint family properties, that half of the fifth item was in possession of the plaintiff, that the alienations of items 6 and 8 were binding on the plaintiff, that items 7 and 9 were acquired by the Government, that the plaintiff was entitled to half of the compensation amount, and that the plaintiff would be entitled to half the value of the site, item 10, which the learned Subordinate Judge valued as in 1928, when the site was purchased.The learned Judge dismissed the suit in respect of the superstructure. ...
State of Andhra Pradesh Vs. Mohammad Azam Abdul Bari and Company and o ...
Court: Andhra Pradesh
Decided on: Sep-07-1957
Reported in: [1958]9STC231(AP)
Subba Rao, C.J.1. These five revisions raise the question of the right of the State to levy tax on the turnover of a licensed tanner or a licensed dealer who purchases untanned hides and skins from an unlicensed dealer either for tanning or for export as the case may be. The answer depends upon the interpretation of the relevant provisions of the Madras General Sales Tax Act and the Madras General Sales Tax Rules made thereunder, particularly rules 4, 15 and 16.2. A Division Bench of the Madras High Court consisting of Rajamannar, C.J., and Venkatarama Ayyar, J., in Syed Mohammad & Co. v. State of Madras (1952 3 S.T.C. 367, at page 393; 1952 2 M.L.J. 598) considered the relevant provisions and expressed their opinion thus at page 612 :-'In board outline, the scheme of taxation adopted by the rules is to levy the tax at the stage when the articles are tanned in the State or exported to foreign countries for tanning. Thus, under rule 4(2)(c) when a licensed tanner purchases untanned hide...
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