Andhra Pradesh Court February 1960 Judgments
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The State of Andhra (Now Andhra Pradesh) Vs. Sri Krishna Cocoanut Comp ...
Court: Andhra Pradesh
Decided on: Feb-07-1960
Reported in: [1961]12STC294(AP)
Bhimasankaram, J. 1. This appeal is by the State of Andhra and is directed against the decree granted by the Subordinate Judge, Amalapuram, in favour of the plaintiff-respondent which is a firm carrying on business at Ambajipet in the East Godavary District. In the suit, the plaintiff sought to recover from the appellant a sum of Rs. 14,101-13-9 made up of a sum of Rs. 13,948-6-9 stated to have been illegally collected from the plaintiff-firm by way of sales tax under the Madras General Sales Tax Act and a sum claimed by way of interest thereon. The learned Subordinate Judge decreed the first but not the second of these sums. In this appeal, although the State questioned in its memorandum of grounds the entirety of the decree thus made, it is stated at the hearing before us by counsel on its behalf that, in the light of binding authority, it concedes that a part of the amount was rightly decreed. The controversy before us has thus been confined to the question as to whether the decree ...
Moosa Mohammad Sons Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-05-1960
Reported in: [1960]11STC460(AP)
Umamaheswaram, J.1. This is an appeal directed against the judgment and decree of the Subordinate Judge of Visakhapatnam dismissing the plaintiffs' suit, O.S. No. 53 of 1954. The suit was filed for recovery of a sum of Rs. 15,816-10-3 that was collected by the State of Andhra under the provisions of the Madras General Sales Tax Act, hereinafter referred to as 'the Act'. The case of the plaintiffs was that as all the sales were effected outside the State for consumption they were not liable to pay the sales tax under the Act. The State of Andhra contended that the sales were not effected outside the State for consumption, that the payments made by the plaintiffs were voluntary and that the suit was barred by time. The Subordinate Judge held that the sales were effected outside the Andhra State and for consumption within other States, that the payments were made voluntarily and that they could not be recovered in the suit and that the suit was also barred by limitation. The finding that ...
Shop of Battu Ramiah Lachayya Vs. Rechintala Veeriah and ors.
Court: Andhra Pradesh
Decided on: Feb-03-1960
Reported in: AIR1961AP112
Srinivasachari, J.1. This appeal arises under the following circumstances. The appellant is the plaintiff who filed a suit on 18th Amardas 1358 F. (18-9-1948). It would appear that during the pendency of the suit in the trial court the sole defendant died on 9-7-1953. This fact of the death of the defendant was brought to the notice of the Court by the defendant's vakil on 9th July 1953. The plaintiff instead of filing an application for bringing on record the legal representatives of the deceased defendant, filed an application for amending the plaint by bringing on record the legal, representatives of the deceased defendant alleging that, as they are the legal representatives, they are liable to pay the amount of the suit.This application for amendment of the plaint was filed on 28th July 1953. On 31st July 1953, the proceedings would show, that the advocates of both the parties were present and the Court passed an order, allowing the plaintiff to amend the plaint and directing notic...
Mrs. Revathamma Vs. Hamsa and ors.
Court: Andhra Pradesh
Decided on: Feb-01-1960
Reported in: AIR1961AP13
Munikanniah, J.1. This revision petition is directed against the order of the learned District Judge, Secun-derabad, who considered that Rule 46 of the Rules framed by the Hyderabad High Court under the Indian Succession Act (Act XXXIX of 1925) in respect of applications for probate, letters of administration and succession certificates has become applicable, and that therefore the petitioner herein having failed to enter a caveat should be discharged and the petition for the issue of letters of administration should be proceeded with irrespective of the objections raiseci by the petitioner herein by filing a counter. 2. Briefly, the facts leading to this petition are these: The five daughters of C. G. Srinivasulu Naidu filed O. P. No. 76/2/56 for the grant of letters of administration under Section 218 of the Indian Succession Act in the Court of the District Judge, Secunderabad for the property of Mrs. Radhahai their mother. These petitioners in O. P. No. 76/2/56 impleaded Mrs. Revat...
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