Andhra Pradesh Court October 1959 Judgments
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Komirineni Basavayya Vs. Official Receiver, West Godavari, Eluru
Court: Andhra Pradesh
Decided on: Oct-22-1959
Reported in: AIR1960AP458
Sanjeeva Row Nayudu, J.1. This appeal is directed against the judgment and order of the District Judge's Court, West Godavari at Eluru dated 22-4-1957 in I. A. No. 1338 of 1956 in I. P. No. 19 of 1955 on the file of the said court.2. This is an application filed by the insolvent to exempt some of the properties indicated in the schedule to the petition, from being sold by the Official Receiver. The property consists of two tiled houses, and two thatched sheds belonging to the insolvent, who is admittedly an agriculturist. In addition, two bulls and a she-buffalo are also included in the schedule. The learned District Judge exempted the thatched sheds from being sold by the Official Receiver, but refused to exempt the houses on the ground that the tiled houses are not exempt from sale, although the petitioner is actually residing in them.3. The sample point for consideration is whether the property in question is exempt from being brought to sale by the Official Receiver. There is no do...
Kondisetti Anjaiah Vs. T. Lakshmaiah
Court: Andhra Pradesh
Decided on: Oct-21-1959
Reported in: AIR1961AP15; (1960)IILLJ434AP
Sanjeeva Row Nayudu, J.1. This appeal is directed against the judgment and order of the Addl. Commissioner for Workmen's Compensation, Andhra, D/- 30-5-1958. awarding compensation to the respondent in a sum of Rs. 1260/- for the loss of his lett fore-arm below the joint. The circumstances in which the claim for compensation arose are briefly as follows: The appellant was the owner of the Saw Mill at Vijayavada, in which the respondent, Lakshmayya, was employed as a worker. On 1-7-1955 as usual, the respondent was working at the Saw Mill. His duties, according to the appellant, were those of a helper. It is pointed out that usually four persons are employed to work at the Saw Mill in question --one is the cutter, whose duty it is to teed the saw mill and push the logs to be cut by pressing the wine against the saw in motion. There are two workers, who stand on either-side ot the saw to ensure that the cut logs are collected and returned to the cutter to enable him to do a second or furt...
Duvvuru Balasubramanya Reddy Minor by Guardian Varalakshamma Vs. Duvvu ...
Court: Andhra Pradesh
Decided on: Oct-20-1959
Reported in: AIR1960AP305
Sanjeeva Row Nayudu, J.1. This appeal is directed against the judgment and decree of the District Judge's Court, Nellore dated 14-2-1956 in A. S. No. 53 of 1955 setting aside the order of the Court of the Subordinate Judge of Nellore dismissing E. P. No. 243 of 1954 in O. S. 155 of 1948 on the file of the Sub-Court, Nellore and remanding the matter to the latter Court for fresh disposal.2. The facts out of which this appeal has arisen are briefly as follows :3. Duvvuru Pankajakshamma, 4th respondent in the appeal, obtained a decree for Rs. 682-4-0 on 31-7-1951 representing the costs allowed to her in O. S. 155/48 on the file of the Subordinate Judge's Court Nellore against the present appellant. The appellant paid her the full amount due towards costs and subsequent interest to the decree-holder (4th respondent herein) and obtained a receipt on 7-9-1954. The decree-holder also filed a full satisfaction memo into Court of the Subordinate Judge, which passed the decree.4. The 1st respond...
Nannapaneni Venkata Subba Rao Vs. Thummala Bhujangayya (Died) and ors.
Court: Andhra Pradesh
Decided on: Oct-19-1959
Reported in: AIR1960AP412
Satyanarayana Raju, J. 1. This is an appeal from the judgment and decree of the Court of the Subordinate judge, Bapatla in O. S. No. 145 of 1952. 2. The facts which have given rise to this appeal may be briefly stated. The plaintiff had 9 daughter by name Damayanti. She was married to the defendant on /-4-1939. She died intestate and issueless on 28-8-1952. On 4-12-1952, the plaintiff instituted the above suit for recovery of an aggregate sum of Rs. 51,506-9-7. According to the case pleaded in the plaint, the plaintiff gave a cash katnam of Rs. 25,000/- to the defendant at the time of the marriage and announced a gift of 10 acres of land in Penumudi village as Pasupukunkuma to the bride; that subsequent to the marriage the defendant represented to him that he would prefer to purchase a land in his village and that in the years 1940 and 1941, he paid him two sums of Rs. 5,000/- and Rs. 6,000/- towards the value of the said land; that he also gave his daughter the jewels shown in Schedul...
The Commercial Tax Officer, Hyderabad-2 and ors. Vs. M.M. Sadi
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: AIR1960AP246
P. Chandra Reddy, C.J.1. This appeal is against the judgment of our learned brother, Bhimasankaram J. directing the Commercial Tax Officer, Hyderabad-2, to register the respondent as a dealer in petrol and diesel oil.2. The respondent made an application before the Commercial Tax Officer, Hyderabad -2, to be registered as a retail dealer under Rule 7 of the Rules framed under the Madras Sales of Motor Spirit Taxation Act (VI of 1939) (hereinafter referred to as the Act and the Rules) which Act and the rules have been extended to the State of Andhra Pradesh by State Act V of 1958. The Commercial Tax Officer, after conducting an enquiry rejected the application for registration on the ground that the respondent was a mere name-lender for the previous registration certificate holder for the sale of petrol by name Messrs. Honesty Automobiles, who have defaulted in the payment of sales tax to the tune of Rs. 12,816-55 np.He also found that it was Messrs. Honesty Automobiles that was behind ...
Sri Raja Kakarlapudi Venkata Sudarsana Sundara Narasayyamma Garu (Died ...
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: AIR1960AP273
Seshachalapati, J.1. This is an appeal against the judgment and decree of the learned 1st Additional Subordinate Judge, Vijayawada, in O. S. No. 86 of 1949. The suit was brought by one Sree Raja Kakarlapudi Venkata Sudarsana Sundara Narasayamma Garu, for a declaration that the sale of 9,100 B-Class shares of the Andhra Cement Company Ltd., Vijayawada (3rd defendant) by the Andhra Bank Ltd., Vijayawada (1st defendant) to the Jaipur Sugar Company Ltd., Rayagaddah (2nd defendant), is contrary to law, void and did not affect her right to redeem the pledge effected by her husband in favour of the 1st defendant-Bank and for an injunction restraining the 3rd defendant from recognising and registering the shares in the name of the 2nd defendant.The case of the plaintiff is that to secure the due payment of certain advances made by the 1st defendant-Bank to her husband amounting to Rs. 45,000 he pledged 9,100 B-Class shares bearing Nos. 143762 to 152S61 of the 3rd defendant Company, that her hu...
Union of India (Uoi) Vs. South India Corporation Madras (Private) Ltd.
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: AIR1960AP346
Ansari, J.1. Messrs. South India Corporation (Madras) Private Ltd., the respondent in these Civil Miscellaneous Appeal and Revision Petition, had entered into a contract with the Government of India on 20-12-1953. Tnereby the respondent had undertaken to construct domestic accommodations at the Naval Armament Depot, Vizag tor Rs. 11,82,950. The agreement was subject to the several clauses contained in the General Conditions oi Contracts with the Government, whose Clause 65 provides among other toings that no claims would be entertained after the receipt of the final bill in respect of measurement and lump-sum contract. Clause 67 of the conditions reserves the right to the Government to carry out a post-payment audit and an examination ot the final bill including all supporting vouchers, abstracts etc., and thus provides lor the recovery of excess sums should it be paid to the contractor.By Clause 69 all disputes between the parties to the contract arising out of or relating to the cont...
M.A. Rahim Vs. Deputy Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: [1960]11STC355(AP)
ORDERBhimasankaram, J.1. The petitioner-firm deals in ready-made clothes and shoes. In its return for the year 1957-58, it claimed exemption from sales tax on a turnover of Rs. 44,698-40 nP. relating to its sales of ready-made clothes. The exemption was based on the terms of G.O. Ms. No. 2328 (Revenue) dated 13th December, 1957. By that Government order, the Government of Andhra Pradesh exempted from the levy of sales tax all varieties of textiles manufactured by handloom, powerloom, or otherwise. That exemption was subsequently incorporated in the Andhra Pradesh General Sales Tax Act by adding a fifth item to Schedule V which specifies exempted goods. The petitioner claimed that that exemption applied to ready-made clothes made out of textiles. The claim was rejected. The petitioner seeks the issue of a writ against the Deputy Commercial Tax Officer, Lord Bazar, Circle I, Hyderabad, prohibiting him from levying sales tax on the above-mentioned turnover. It is contended for him that th...
Appalli Abdul Rahim and Co. Vs. Deputy Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: [1960]11STC357(AP)
ORDERBhimasankaram, J.1. In these two writ petitions, the petitioner is the same. One petition relates to the sales tax to which the petitioner was assessed for the year 1956-57 and the other to the tax for the year 1955-56. The petitioner is a firm doing the business of commission agency in hides and skins and holds a licence under Section 9 of the Hyderabad General Sales Tax Act, 1950.2. The main point raised in these petitions is that under the proviso to Section 9 of the Act an agent is not liable to the tax. The proviso to Section 9 so far as it is material is in these terms :Provided that-(i) in the case of an agent who carries on such business (buying or selling on behalf of known principals for agreed commission or brokerage) in the Hyderabad State on behalf of a principal who is a resident of the Hyderabad State, the agent shall be assessed to the tax or taxes leviable under this Act in respect of the transaction. Without prejudice to his other rights to recover from his princ...
Jai Dayal Vs. Deputy Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Oct-17-1959
Reported in: [1960]11STC782(AP)
ORDERBhimasankaram, J.1. This is a petition under Article 226 of the Constitution praying for the issue of a writ in the nature of mandamus directing the Deputy Commercial Tax Officer, Osmanganj, Hyderabad, to forbear from further proceedings on the basis of a notice dated gth November, 1957, served by him on the petitioner. That notice was issued by the respondent under Rule 56 of the Andhra Pradesh General Sales Tax Rules, 1957, requiring the petitioner to appear in person and to produce or cause to produce all the books of account with relevant vouchers of Messrs Jaya Dayal Roshanlal, Osmanganj, for the years 1954-55 and 1955-56. The petitioner, it is not denied, carried on business in grains with one Kanhailal under the firm name of Jaya Dayal Roshanlal, dealers in grains and commission agents. But according to the petitioner, the firm which came into existence on 26th October, 1954, was dissolved on 18th May, 1956.2. The petitioner impeaches the validity of the proceedings initiat...
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