Andhra Pradesh Court March 1960 Judgments
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The Andhra Paper Mills Co. Ltd. (In Liquidation) Vs. State of Andhra ( ...
Court: Andhra Pradesh
Decided on: Mar-25-1960
Reported in: AIR1961AP57
Bhimasankaram, J.1. The appellant filed the suit out of which this appeal arises against the State of Andhra, now Andhra Pradesh for recovery of a sum of RS. 25,000/- in the following circumstances.2. The Andhra Paper Mills Co. Limited went Into liquidation and tho appellant who was the Official Liquidator of the Madras High Court was in charge of the liquidation proceedings. Certain properties, moveable and immovable belonging to the Company were purchased from him by the State of Madras for a sum of Rs. 25 lakhs in the year 1948 and the transaction was approved by the Madras High Court which at that time had jurisdiction in the matter. The Government obtained possession of the properties purchased by them on 17-5-1848 and the purchase money was fully paid to the plaintiff in about six months later. No sale deed, however, was drawn up until the year 1952.According to the plaint case (and this averment is not denied by the defendant) in July 1952 M/s. Short, Bewes and Co., who were the...
Hindustan Ideal Insurance Co. Ltd. Represented by S. Rangarajan, Custo ...
Court: Andhra Pradesh
Decided on: Mar-25-1960
Reported in: AIR1961AP183
Narasimham, J. 1. The plaintiff has appealed against the judgment of the Court of the Subordinate Judge, Visakhapatnam, in O. S. No. 29 of 1955, by which the mortgage, which the plaintiff was enforcing, was held to be not binding on the minor sons of the mortgagor and consequently restricting the plaintiff-mortgagee's right to proceed against the mortgagor's share in the hypothecated properties. The cross-objections relate to the costs of the 2nd defendant-alienee who contested the suit, the 1st defendant being the mortgagor himself.2. The facts are these -- A simple mortgage. Ex. A-1 was executed by Perla Satteya Chetly in favour of the Hindustan Ideal Insurance Co., Ltd., on 18-2-1950 for Rs. 30,000/-. The items hypothecated were a house in Visakhapatnam, a house in Vizianagram and two policies of life insurance taken by the mortgagor on his own life -- one for Rs. 10,000/- and another for Rs. 20,000. It was stipulated under the mortgage deed that the amount borrowed under the mortga...
Burmah Shell Oil Storage and Distributing Company of India Ltd., Vizag ...
Court: Andhra Pradesh
Decided on: Mar-25-1960
Reported in: AIR1960AP619; [1960]11STC533(AP)
Sanjeeva Row Nayudu, J.1. Two points have been taken by Mr. Anantha Babu, the learned Counsel for the assessee in this tax revision case :1. Whether the sale of furnace oil and other petroleum products to the ocean-going ships directly from the bonded warehouse of Vizagapatnam port wag a sale in the course of import or export within the meaning of the Article 286(1)(b) of the Constitution and as such exempt from the levy of sales tax under the article; 2. That the Deputy Commissioner of Commercial Taxes had no power or jurisdiction to revise the assessment already made by him on appeal as an appellate authority by subsequent exercise of revisional powers under the Madras General Sales Tax Act and the Hides framed thereunder. 2. Before dealing with the above questions, it would be necessary to state a few facts ;The assessee, namely, the Burmah Shell Oil Storage and Distributing Company of India Limited, Vizagapatnam, hereinafter referred to as the petitioner, is a dealer in petroleum p...
The State of Andhra Pradesh Vs. Donthala Rajaiah
Court: Andhra Pradesh
Decided on: Mar-25-1960
Reported in: [1960]11STC819(AP)
Chandra Reddy, C.J.1. The Government of Andhra Pradesh has applied under Section 22(1) of the Andhra Pradesh General Sales Tax Act to revise the order of the Sales Tax Appellate Tribunal accepting the appeal of the respondent.2. The respondent, who is a dealer in kirana, oil-seeds, tobacco and cloth made a return voluntarily on the 30th of December, 1955, for the assessment year 1952-53 showing a taxable turnover of Rs. 7,240. The Sales Tax Officer, after taking the return on file, rejected it as incorrect and incomplete and made a best judgment assessment on 2nd May, 1956, on a turnover of Rs. 30,000 for the first time. The appeal carried by the assessee to the Deputy Commissioner, Appellate Sales Tax, proved unsuccessful. On further appeal to the Sales Tax Appellate Tribunal, the assessment was set aside as being time-barred. In this revision, the view of the Tribunal is canvassed.3. It is urged on behalf of the revenue that the assessment in dispute being an original assessment, it ...
Sri Akhraj Parakh Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-23-1960
Reported in: [1960]11STC483(AP)
ORDERChandra Reddy, C.J.1. All the three revision cases raise a common question relating to the meaning to be given to the words 'gold or silver bullion', occurring in Section 6 of the Hyderabad General Sales Tax Act, 1950.2. T.R.C. No. 91 of 1958 relates to the assessment year 1954-55, T.R.C. No. 92 of 1958 to the year 1955-56 and T.R.C. No. 93 of 1958 to the assessment year 1953-54. The petitioners are a firm of dealers in gold, silver and jewellery at Kothagudem, Khammameth District. Their business consists of buying pure gold, adding to it base metal like copper and selling it as sovereign gold.3. The plea of the petitioners before the Department was that this turnover was not exigible to tax for the reason that they had already paid tax at the rate of four annas per cent and, consequently, they were entitled to the benefit of Section 6(1) of the Hyderabad General Sales Tax Act. This did not prevail with the Department which was of opinion that the metal sold by the assessee was no...
Kanumuri Anji Raju and anr. Vs. State of Andhra Pradesh Represented by ...
Court: Andhra Pradesh
Decided on: Mar-22-1960
Reported in: AIR1961AP123
Chandra Reddy, C.J. 1. The validity of the proceedings of the District Collector making an assignment of lands on the eastern side of disafforested reserve of Pittalavari-palem village, Bapatla Taluk, Guntur District to respondents 2 to 7 is impeached in this writ petition. 2. In order to appreciate the contention raised in this petition, it is useful to refer to the background of this litigation. In or about the year 1947, the then Government of Madras decided to make an assignment of some lands to political sufferers. To effectuate this policy, they were issuing instructions to their subordinates from time to time. The earliest Government Order placed before us was issued on 23-12-1947, attempting to define a political sufferer and reserving to the Government the power to ultimately decide as to who exactly was a political sufferer and prescribing the procedure for making applications by political sufferers in order to get grants of, lands from the Government. Another notification wa...
H. Abdul Bakshi and Brothers Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-22-1960
Reported in: [1960]11STC526(AP)
ORDERChandra Reddy, C.J.1. The petitioners Abdul Bakshi and Brothers, Tanners, Hyderabad, are a firm of merchants carrying on business in skins and hides. During the year 1954-55, they purchased tanning bark of the value of Rs. 61,431-14-9 for use of the process of tanning raw hides and skins. The Department chose to tax this purchase of tanning bark on the ground that it falls within the purview of Rule 5(2) of the Hyderabad General Sales Tax Rules, 1950. The liability to pay purchase tax on this was disputed by the assessee-petitioners on the ground that this rule is inapplicable as they are not dealers in that commodity for purposes of Rule 5(2). This opposition was overruled and the Department imposed a tax on the turnover in dispute. The appeals carried by the assessee to the Deputy Commissioner of Commercial Taxes and the Sales Tax Appellate Tribunal proved unsuccessful. It is to quash the assessment in regard to this turnover that this revision case has been filed.2. The order o...
Bhagavathula Kameswara Rao Vs. Doddaku Veera Raghavulu and anr.
Court: Andhra Pradesh
Decided on: Mar-18-1960
Reported in: AIR1960AP616
Munikanniah, J.1. The question for consideration in this second appeal is whether a sale deed executed in favour of the claimant before the attachment but registered later than the attachment can prevail.2. The facts leading to the second appeal briefly are: The plaintiff is the appellant herein who obtained a decree on 22-2-1951 in O. S. No. 78 of 1951 on the file of the District Munsif's court, Masulipatam, on the foot of a promissory note executed on 10-12-1948 by the 2nd defendant in his favour and in Execution Petition No. 104 of 1951 the suit properties were attached on 30-3-1951. The 1st defendant claimed these properties by virtue of a sale deed executed by the second defendant in his favour on 24-1-1951 (Ex.B.2), but it was registered on 2-4-1951 i.e., on a date subsequent to the attachment. As the claim of the 1st delendant was allowed, the plaintiff filed the suit out of which this second appeal arises. Both the lower courts held that the registration of Ex. B. 2 subsequent ...
Palla Pattabhiramayya and ors. Vs. Velaga Narayana Rao
Court: Andhra Pradesh
Decided on: Mar-18-1960
Reported in: AIR1960AP625
Bhimasankaram, J.1. The suit out of which this appeal arises was instituted on the foot of a promissory note dated 26-12-1949 executed in favour of Palla Kundaraju, the father of the appellants 1 to 5 and the husband of the 6th appellant. The suit was dismissed by the learned Subordinate Judge on several grounds. But in our opinion, it is sufficient to deal with two of them because if the view of the lower court on either of them is right, this appeal must fail. Both the points arise from the fact that this suit which was instituted on 30-11-1954 is obviously barred by limitation. The contention on behalf of the plaintiffs is that if the time which was occupied in certain proceedings which were taken by Kundaraju before a French Court at Yanam on the basis of the suit promissory note were excluded under Section 14 of the Indian Limitation Act, then the suit would be in time.The respondent contends that that section does not apply to the facts of this case for two reasons; Firstly, beca...
Hidayat MohiuddIn Vs. Karamullah
Court: Andhra Pradesh
Decided on: Mar-16-1960
Reported in: AIR1961AP1
P. Chandra Reddy C.J. 1. This is a reference by the Chief Judge, Court of Small Causes, Hyderabad, under Section 58 of the Hyderabad Stamp Act, (IV of 1331 Fasli) corresponding to Section 60 of the Indian Stamp Act.2. The circumstances under which the reference is made may be briefly set out. A suit was filed in the Court of Small Causes, Hyderabad, by the landlord of a house situated at old Pheelkhana, for recovery of arrears of rent amounting to Rs. 385/- due by his tenant. The parties entered into a rental agreement by and under which a monthly rental of Rs. 40/- (O. S.) was payable by the defendant on the first of every month. The tenancy could be determined with fifteen days notice on either side ending with the end of the month. It was alleged that the defendant vacated the house without paying rent for nine months.3. The defendant remained ex parte.4. The instrument of lease was filed into Court. The office thought that it was to be stamped under Article 24(a) (viii) of the Sche...
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