Andhra Pradesh Court March 1959 Judgments
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Malladi Sitarama Sastri Vs. Income-tax Officer, VijayawadA.
Court: Andhra Pradesh
Decided on: Mar-07-1959
Reported in: [1959]37ITR484(AP)
MOHD. AHMED ANSARI, J. - This petition under article 226 seeks a mandamus against the Income-tax Officer, Vijayawada, in order to prevent the writ petitioner being declared a defaulter and the tax of Rs. 4,523-9-0 from being collected. The facts preceding the write petition are that the petitioner was served with a notice under section 22(2) of the Income-tax Act for submitting his return for 1946-47, which was done, showing his income to be Rs. 832-12-7. On November 11, 1954, a notice was again issued under section 34 of the Act, alleging that the year ending March 31, 1947, had escaped assessment and the petitioner applied to the Income-tax Officer to transfer his file to Guntur, as he was residing there, but the request was refused. Account were asked to be produced on March 24, 1955, on which date all the accounts along with the audit reports were produced and an adjournment was prayed. On its being refused, the petitioner prepared his returns at 5-30 p.m., but the concerned office...
thenku Veeriah and anr. Vs. Tamisetti Nagiah
Court: Andhra Pradesh
Decided on: Mar-06-1959
Reported in: AIR1959AP547
ORDER1. This appeal raises an important and interesting question of law in regard to the interpretation of Clause 4 of Section 2 of the Hindu Married Women's Right to Separate Residence and Maintenance Act (XIX of 1946) hereinafter referred to as the Act. The section in so far as it is relevant runs as follows :'Notwithstanding any custom or law to the contrary, a Hindu married woman shall be entitled to separate residence and maintenance from her husband on one or more of the following grounds, namely : X X X X X (4) if he marries again;' This Act was made applicable to Hyderabad State on 7-2-1953.2. The suit out of which this appeal arises was filed by the respondent on 12-4-1951 for restitution of conjugal rights against his wife, the 2nd appellant herein. One of the contentions raised by the wife was that as the husband had married again in 1951 (though prior to the Act being made applicable to Hyderabad State), he was not entitled to maintain the suit. The Dt. Judge of Karimnagar...
T. G. Sulakhe Vs. Commissioner of Income-tax, Hyderabad and AndhrA.
Court: Andhra Pradesh
Decided on: Mar-06-1959
Reported in: [1960]39ITR394(AP)
The Income-tax Appellate Tribunal, Bombay Bench 'B', has referred four question, two arising from the order of Sri Aggarwal and two from that of the Accountant Member, Sri Malhotra. In order to appreciate the questions framed as arising from the order of each of the members and referred by the Tribunal to the High Court under section 66(1) of the Indian Income-tax Act (hereinafter called the Act) a few facts are necessary.A Hindu joint family consisted of T. G. Sulakhe, K. G. Sulakhe and B. G. Sulakhe. All the three brothers were being assessed under that status for 1950-51 for which period the accounting year ended on September 21, 1949. This family, besides owning immovable properties, carried on the following business : (a) General Stone Supplying Co., (b) contract work of the Godavary Project, (c) a ready-made clothes business in the name of Mahendra Bros., Poona, in which one Khelikar is the working partner, and (d) a 1/3rd share in the profits and losses of the Hyderabad Sand Syn...
Godavari Sugar and Refineries Ltd. in Liquidation Represented by Its O ...
Court: Andhra Pradesh
Decided on: Mar-05-1959
Reported in: AIR1960AP74
Chandra Reddy, C.J.1. This is an appeal against the order of Subordinate Judge, Eluru, overruling the objection of the Official Liquidator, the Godavary Sugars and Refineries Ltd., Madras, in an, execution petition filed by the respondents (Decree holders) for sale of the appellants property.2. The Execution petition was opposed by the appellant, the Official Liquidator, on the ground that permission under Sections 171 and 232 of the Indian Companies Act was necessary before the decree could be put1 into execution.3. The circumstances that have led up to this appeal may be briefly stated. The respondents sold Ac. 1-91 cents of land lo the Godavary Sugars and Refineries Ltd., for a sum of Rs. 3,800/- under a registered sale deed. Since the vendee failed to pay the sale price, the respondents instituted O. S. No. 2 of 1950 on the file or the Subordinate Judge's Court, Eluru, for recovery of the money due to them. Pending the suit, the company was wound up on a creditor's petition by the ...
Palakurti Venkata Rao and ors. Vs. the State of Andhra Pradesh and ors ...
Court: Andhra Pradesh
Decided on: Mar-05-1959
Reported in: AIR1960AP214
P. Chandra Reddy, C.J.1. In these petitions, certiorari is sought in respect of two orders, G. O. Ms. No. 2948 dated 22-12-1958 approving the scheme of nationalisation as initiated by State Transport Undertaking and the order of the Regional Transport Authority, Krishna District in Memorandum No. 23400/A5/58 dated 24-12-1958 rendering the permits granted to the petitioners ineffective as from 25-12-1958 in pursuance of the scheme.2. The facts that are needed to make what we are going to say intelligible may be briefly stated. In the year 1956. the Motor Vehicles Act was amended by inserting Chapter IV under Central Act 100 of 1956. Under Section 68A, occurring in that chapter, a State Transport Undertaking could he formed by a State Government. Section 68-C enabled the State Transport Undertaking to prepare and publish a scheme for the purpose of providing an efficient, adequate, economical and properly co-ordinated transport service in public interest. In exercise of the powers confer...
Sri Lakshmi Srinivasa Oil and Rice Mills (Regd. Firm), Hindupur by Man ...
Court: Andhra Pradesh
Decided on: Mar-05-1959
Reported in: AIR1960AP383
Munikanniah, J.1. The application filed by the 2nd defendant to set aside the ex parte decree had been allowed by the District Munsif of Pennkonda. As against that order is this revision petition by the plaintiff. 2. The suit was filed for recovery of Rs. 2680/- being the cost of empty tins which the defendants did not return to the plaintiff-firm. A notice to the defendants was ordered to be sent by post. The 2nd defendant himself had been served on 15-2-1954 but he was set ex parte. The 3rd defendant filed a written statement but later on his counsel reported no instructions. The registered notice sent to the 4th defendant was returned with the endorsement that he refused. He was also set ex parte. The 1st defendant was given up. So, a decree was gassed against defendants 2 to 4, and it is this ex parte decree against defendants 2 to 4 that is sought to be set aside. 3. The learned District Munsif gave his reason for setting aside the decree as that he considered that there was no se...
Mathaluru Bajjappa Vs. Madamanchi Venkanna and anr.
Court: Andhra Pradesh
Decided on: Mar-05-1959
Reported in: AIR1960AP397
Sanjeeva Row Nayudu, J.1. This second appeal is directed against the judgment and decree of the District Judge's Court, Anantapur, confirming the judgment and decree of the Subordinate Judge's Court Anantapur in Original Suit No. 72 of 1953, decreeing the suit brought by the plaintiffs for a declaration of title and possession in respect of the suit properties.2. The plaintiffs pleaded in the plaint that they are the absolute owners of the property described in the schedule thereto, the same having been acquired by their late father Venkataramanappa for consideration, from one Boya Kristappa, that the patta of the lands was issued in his name some 35 years before suit, that the plaintiffs' father and after his death, the mother of the plaintiffs as their guardian and subsequently on the plaintiffs attaining majority the plaintiffs themselves, were in possession and enjoyment of the suit property in their own right, that the said possession and enjoyment during the said period about 35 ...
Lala Bhagwati Deen Vs. Mohamed Ismail
Court: Andhra Pradesh
Decided on: Mar-05-1959
Reported in: AIR1959AP601
Manohar Pershad, J. 1. Our learned brother Srinivasa Chari J., has referred this case, which initially came before him, to a Bench having regard to the question of law involved in the appeal. The question involved is whether the present suit of the plaintiff for recovery of costs of the amount of penalty paid by him in the earlier suit could be maintained. In order to determine the question of law involved, a reference to the facts of the case is necessary.2. The plaintiff-respondent herein filed a suit for recovery of Rs. 663/- on the basis of certain bonds which were insufficiently stamped. Subsequently, during the course of the trial, the plaintiff-respondent paid the stamp duty and penalty on those bonds. In that suit, the parties entered into a compromise, and on the basis of the compromise, a decree was passed on 5-9-1953 in favour of plaintiff for Rs. 638/- with costs. In the decree, the amount of stamp duty and penalty paid by the plaintiff was not included in the costs of the ...
Uppala Sambasiva Rao Vs. Uppala Kanakamma and ors.
Court: Andhra Pradesh
Decided on: Mar-03-1959
Reported in: AIR1960AP213
P. Chandra Reddy, C.J. 1. This second appeal raises a point relating to the applicability of Article 127 of the Indian Limitation Act.2. The question that falls to be determined arises under the following circumstances. One Up-nnla Basavayya had two sons by name Veerayya and Raghavayya, the first son, Veerayya, having pre-deceased him. Basavayya died in the year 1949. Veerayya died in 1927, leaving behind him his widow, Ankamma, and the plaintiff who was bom on 1st January 1925. Sometime after his death, the plaintiff's mother and her father thought that it was not conducive to the interests of the minor (the plaintiff) and his mother to continue to live in the family house at Guntur and that it was better for them to live with the plaintiff's grandfather in Krishna District.For that reason, the maternal grand-father of the plaintiff executed a document relinquishing the plaintiff's one-third share in the family properties lor a consideration of Rs. 750/-, under Ex. B-3 dated 9th Janua...
Seth Harak Chandas Vs. Hyderabad State Bank, Hyderabad
Court: Andhra Pradesh
Decided on: Mar-02-1959
Reported in: AIR1960AP56
Manohar Pershad, J. 1. The judgment-debtor is the appellant. His appeal arises out of execution proceedings started by, the respondent herein. The plaintiff-respondent on the basis of a mortgage filed a suit for recovery of the mortgage amount. In that suit, a compromise was effected between the appellant and the respondent. The relevant terms of the compromise were ; '1. The defendant do pay to the plaintiff a sum of Rs. O. S. 1,01,566-2-4 and full costs of this suit together with interest at 6 per cent and 1/2 per cent per annum compoundable quarterly on both sums from date of suit till date of payment. 2. The said sum shall be paid by the defendant to the plaintiff in six monthly instalments of I. G. Rs. 22,000/- and the first of such instalments shall become payable on the 12th day of November 1953 and thereafter on the following dates namely 12th May 1954 and 12th November 1954 and the whole of the balance due under the decree on or before 12th May 1955. 3. As the properties alr...
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