Andhra Pradesh Court January 1960 Judgments
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A. Ranganatham Vs. the Addl. Income-tax Officer, Cuddapah and anr.
Court: Andhra Pradesh
Decided on: Jan-20-1960
Reported in: AIR1961AP165; [1960]39ITR730(AP)
ORDERSeshachalapati, J. 1. This is an application under Article 226 of the Constitution of India to issue a Writ of Certiorari to quash the notice in G. I. No. 137-A/ 46-47 dated 25-6-1958, issued by the Additional Income-tax Officer, Cuddapah. 2. One Krishnappa and his three sons, the petitioner, Venkatanarsu and Thimayya (Petitioner in W. P. No. 871 of 1958) constituted a Hindu undivided family, possessing properties moveable and immovenble and in addition doing mining business. For the years 1941-42, 1942-43, 1943-44, 1945-49 and 1940-47, the Hindu undivided family was assessed to income-tax. The assessments for the years 1941-42 to 1946-47 were made on 30-9-1948, 30-9-1948, 28-2-1949, 15-3-1950 and 30-11-1950. With respect to the two assessment years 1941-42 and 1942-43, there was re-assessment under Section 34 of the Act which was completed on 30-9-1948. A total of Rs. 65,750/- was imposed on the undivided family. 3. On 20-3-1948, Veukat Narsu, one of the sons of Krishnappa (slate...
In Re: Dr. Puchalapalli Ramachandrareddi
Court: Andhra Pradesh
Decided on: Jan-20-1960
Reported in: AIR1960AP569; 1960CriLJ1414
ORDERJaganmohan Reddy, J.1. The facts of this case are somewhat interesting in that the accused one Dr. P. Ramachandra Reddy of Nellore took part in some food prices agitation and was rounded up along with, others on 31-12-1958 and was taken away in a Police lorry to Gudur. At about 3 p.m., when the Police lorry reached the Police Station at Gudur which is situated in Taluk Office compound, the accused, it is alleged, jumped out of the lorry, took a cycle which was near by and went away. The cycle belonged to a Police Constable, Ghouse Moinuddin of Gudur town, and it is said, that his wife lent it to another person Shiek Mastan Saheb for changing some yellow coins at the Treasury. The cycle was later found by P.W. 8 at the house of Dr. Jai Ram to which place the accused had gone.2. The learned Magistrate perused the documents under Section 173 Cr. P. C. as required under the amended Section 251-A and came to the conclusion that 'the intention of the accused at the time of taking the cy...
Rajareddy Mallaram Vs. Commissioner of Income-tax, Hyderabad
Court: Andhra Pradesh
Decided on: Jan-19-1960
Reported in: AIR1961AP7; [1960]39ITR636(AP)
Anantanarayana Ayyar, J.1. The Income Tax Appellate Tribunal, Hyderabad Bench has referred the following questions of law to this court under Section 66(1) of the, Indian Income Tax Act:-'(i) On the facts and in the circumstances, of this case, was the order of assessment made by the Income Tax Officer under Section 23(4) on 30-9-1953 bad in law?(ii) If the answer to the above question is in the negative, was not the applicant liable for the amount of tax payable, as determined in that order of assessment, by reason of Section 44 of the Income Tax Act'?2. The relevant facts of the case are as follows; Three persons, namely, (i) Baba Gowd, (ii) Pir-kit Venkata Raj Reddy and (iii) Raj Reddy Mallaram formed an association called 'Nizamabad Group Liquor Shops' (hereinafter referred to for the sake of convenience as 'Association') for the year 1358 Fasli and did business of liquor contract. The Association became dissolved at the end of 1358 Fasli. The Association ceased to exist altogether...
N.V. Subrahmanyam Vs. Additional Wealth Tax Officer, Eluru
Court: Andhra Pradesh
Decided on: Jan-19-1960
Reported in: AIR1961AP75
ORDERSeshachelapati, J.1. This is a petition under Article 226 of the Constitution of India praying for the issue of a Writ of Certiorari or any other appropriate writ or direction to call for the records from the Additional Wealth Tax Officer, Eluru, and quash the assessment order dated 20-3-1958, made against the petitioner for the year 1957-58.2. The petitioner and his three sons constituted a Hindu undivided family till 16-9-1957, when a partition between them is stated to have taken place. A notice under Section 14(2) of the Wealth Tax Act (Act XXVII of 1957) was issued to the petitioner and in response thereto the petitioner submitted a return declaring his total wealth at Rs. 11,06,458/- comprising of business assets of the value of Rs. 5,71,399/- and non-business assets of Rs. 5,35,079/-. A notice under Section 16(2) was served upon the petitioner to produce the evidence necessary in support of his return.The petitioner appeared through his representative, a chartered accountan...
The State of Andhra Pradesh Vs. Sri Krishna Power Press
Court: Andhra Pradesh
Decided on: Jan-19-1960
Reported in: [1960]11STC498(AP)
Chandra Reddy, C.J.1. The question to be determined in this revision petition filed by the Government against the order of the Sales Tax Appellate Tribunal is whether the supply of some printed material to a customer at an agreed price would amount to a sale of goods or would constitute a works contract.2. The respondent is running a printing press called Sri Krishna Power Press at Vijayanagaram. His business consisted, among other things, in printing to the order of individual customers stationery of a business character such as letter heads, bill books and account books at an agreed price. For the year 1953 54, he was assessed to sales tax on a turnover of Rs. 12,580. The respondent objected to the assessment on the ground that the furnishing of the printed goods by him to his customers was in the nature of a works contract and, as such, he is entitled to a deduction of 30 per cent, from the gross turnover and since the turnover after this deduction falls short of Rs. 10,000 he is ex...
N. Vs. Subramanian V. Wealth-tax Officer Eluru.
Court: Andhra Pradesh
Decided on: Jan-19-1960
Reported in: [1960]40ITR567(AP)
SESHACHALAPATI, J. - This is a petition under article 226 of the constitution of India praying for the issue of a writ of certiorari or any other appropriate writ or direction to call for the records from the Additional Wealth-tax Officer, Eluru, and quash the assessment order dated March 20, 1958, made against the petitioner for the year 1957-58.The petitioner and his three sons constituted a Hindu undivided family till September 16, 1957, when a partition between them is stated to have taken place. A notice under section 14(2) of the Wealth-tax Act (XXVII of 1957), was issued to the petitioner and in response thereto the petitioner submitted a return declaring his total wealth at Rs. 11,06,458 comprising of business assets of the value of Rs. 5,71,279 and non-business assets of Rs. 5,35,079. A notice under section 16(2) was served upon the petitioner to produce the evidence necessary in support of his return. The petitioner appeared through his representative, a chartered accountant,...
Marella Veerabrahmacharyulu Vs. Konduru Venkata Subbamma and ors.
Court: Andhra Pradesh
Decided on: Jan-13-1960
Reported in: AIR1961AP31
Chandra Reddy, C.J.1. The subject matter of the appeals and the parties are the same in both. These appeals arise out of two connected suits, O. S. No. 409/1951: filed by the appellant for partition of certain lands and for delivery of his 1/3rd share and O. S. No. 137of 1952 filed by the 2nd respondent for specific performance of an alleged agreement for reconveyance of the suit lands in his favour on 26th September 1926.2. The facts material for the purpose of this enquiry may be briefly slated as follows : An extent of five acres of land, in which 1/3 share is now claimed by the appellant, originally belonged to the respondent No. 2 and his brothers and theysold it to one Nukalapati Ramireddi and another.Two months later, Ramireddi and the other purchaser sold it to three brothers, Seshayya, Sreenivasiah and Varadayya for Rs. 2,900/-. Varadayya is the 3rd defendant in O. S. No. 409 of 1931. On the same date, they executed an agreement Ex. A. 12 in favour of the 2nd respondent, where...
V. Sesha Sarma Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jan-13-1960
Reported in: AIR1960AP461
Satyanarayana Raju, J.1. This is a petition, under Article 226 of the Constitution of India, for the issue of a writ of mandamus directing the State of Andhra Pradesh and the Collector of Kurnool (respondents 1 and 2 respectively) to forbear from enforcing the Andhra Inams (Assessment) Act, 1955.2. The petitioner is the managing Trustee of a group of temples situated at Oravakallu in Kurnool District. These temples own about Acs. 247-00, classified as Inam and bearing an aggregate quit-rent of Rs. 197-4-0. After the enactment of the Andhra Inam (Assessment) Act. 1955 (hereinafter referred to as 'the Act'), the assessment on the lands was revised and enhanced to Rs. 835-13-0 and a demand notice was issued to the Executive Officer of the temples to pay the said sum. The revised demand, according to the petitioner, represents a four-fold increase on the assessment previously levied and collected.3. The petitioner impugns the validity of the Act on the following grounds:1. The land revenue...
Vattikutti China Venkata Subbaiah and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-13-1960
Reported in: [1960]11STC466(AP)
Satyanarayana Raju, J.1. These two revision cases arise from a common order of the Sales Tax Appellate Tribunal, dated 6th November, 1957, in T.A. Nos. 158 and 159 of 1957.2. The material facts are these : The petitioners are contractors of Sri Laxmi Rice Mill situated at Patchalatadiparru, Guntur District. They were purchasing paddy and after milling the same, selling the rice and other by-products. They were submitting returns in Form No. A-3 for each month of assessment. While so, they failed to submit A-3 returns for the months of August and September, 1956, before the due dates. The Special Commercial Tax Officer (Evasions) made a surprise check of the assessees' place of business and seized certain books and papers. He then issued notices to the assessees to show cause why they should not be assessed to the best of his judgment on the turnovers determined by him on the bas is of the seized books and papers. The assessees contended that the transactions representing purchases of p...
M.J. Velu Mudaliar Bus Service Vs. Labour Court and ors.
Court: Andhra Pradesh
Decided on: Jan-13-1960
Reported in: (1960)ILLJ761AP
ORDERSeshachalapathi, J.1. This is a petition under Article 226 of the Constitution of India praying for the issue of a writ of certiorari directed against the award of the labour court, Guntur, in Industrial Dispute No. 7 of 1958, on its file.2. The petitioner before me is M.J. Velu Mudaliar Bus Service represented by its manager. It is a motor transport service plying on various routes in the district of Nellore. The respondent 2, Kotilingam, was employed as one of the drivers in the petitioner's bus service. According to him his services were terminated without Justifiable cause on 29 November 1956. He reported the matter through the Nellore District Motor Union to the labour officer, Nellore. The labour officer started conciliation proceedings and on 24 March 1957; the management agreed to take back the respondent 2 into service if he produced a certificate from a registered medical practitioner that his eyesight was free from any defect. The respondent 2 had himself examined by on...
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