Andhra Pradesh Court June 1960 Judgments
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M. Varada Reddy Vs. Commissioner of Income-tax, Hyderabad.
Court: Andhra Pradesh
Decided on: Jun-29-1960
Reported in: [1961]41ITR513(AP)
CHANDRA REDDY, C. J. - The questions referred to this court by the Income-tax Appellate Tribunal under section 66 (1) of the Indian Income-tax Act are :'(1) Whether, on the facts and in the circumstances of the case, the proceedings initiated under section 34 for the assessment year 1950-51 were legal and(2) Whether, on the facts and in the circumstances of the case, a sum of Rs. 13,879 being the profit in the sale of the land acquired in the course of carrying on of the money-lending business is profit from the business ?'At the outset it must be mentioned that the first question was not argued before us, since a decision on the second question will serve the purpose of the assessee and also because the answer to the first question seems to be obvious, namely, that at the time of the original assessment, the assessing authority was not aware of the profit earned by the assessee from the transaction in question. It was only the second question that was debated before us.The material fa...
Dudekula Dastagiramma Vs. State (Judicial First Class Magistrate, Bang ...
Court: Andhra Pradesh
Decided on: Jun-28-1960
Reported in: AIR1961AP130; 1961CriLJ368
ORDERNarasimham, J.1. This is a revision petition directed against an order of the Judicial First Class Magistrate, Banganapalle, dated 16-2-1960 for making a complaint for perjury before him, acting under Section 479-A Cri.P.C.2. The facts relevant for the purpose of this petition are these : The petitioner Dudekula Uastagiramma was a prosecution witness in P.R.C. 1 of 1960 on the file of the Judicial First Class Magistrate, Banganapalle, which was an enquiry for alleged offences punishable under Ss. 147, 148, 302 and 149 I.P.C. against six accused. It would appear that the petitioner had given a statement on oath before the Judicial Second Class Magistrate, Koilakunta under Section 164, Cri.P.C. of having witnessed the occurrence, giving out the names of the assailants and their attack on the deceased.3. As a prosecution witness in P.R.C. 1 of 1960, she denied all knowledge of the occurrence. The Committing Magistrate thereupon proceeded to act under Section 479-A, recording his opin...
Land Acquisition Officer, Guntur Vs. Patibandla Mallikamba and ors.
Court: Andhra Pradesh
Decided on: Jun-27-1960
Reported in: AIR1961AP387
ORDERSanjiva Row Nayudu, J.1. This Revision is directed against the judgment and order of the Subordinate Judge, Guntur dated 5th March, 1956, and made in O. P. No. 98/52 on the file of the said Court.2. The O. P. in question was filed directly in the Subordinate Judge's Court, Guntur by the 1st respondent herein under Section 18(1) of the Land Acquisition Act (I of 1894) and under Section 151, Civil Procedure Code. The facts out of which this revision has arisen may be briefly stated: An extent of one acre of land in Section No. 169 in the village of Koritepadu was acquired by the Land Acquisition Officer (Petitioner herein) who made an award on 24-5-1952 in favour of respondents 2 and 3.The first respondent herein claiming to be interested in the land, had apparently applied under Section 18 of the Land Acquisition Act (hereinafter referred to as the Act) to the Land Acquisition Officer requesting him to make a reference to the Civil Court having jurisdiction. The Acquisition Officer...
Union of India (Uoi) Represented by the Secy. to Government Ministry o ...
Court: Andhra Pradesh
Decided on: Jun-24-1960
Reported in: AIR1961AP540
Srinivasachari, J.1. This appeal on behalf of the Union of India, represented by the Secretary to the Government of India, Ministry of Finance, is against the judgment of the Subordinate Judge, Eluru, decreeing the plaintiff's suit, who in turn confirmed the decree passed by the District Munsif of Eluru. The respondent herein is a registered firm carrying on business in unmanufactured country tobacco and holding a licence under the provisions of the Central Excise Rules, 1944, for premises at Eluru and also for a warehouse at Mustabada in Krishna District,Under the licence held by the firm in Mustabada warehouse, the plaintiff stores unmanufactured country tobacco on which duty has not been paid. The procedure adopted in the matter of the storage of the tobacco, the taking of the weight and the final assessment of duty has been according to the rules framed under the Central Excises and Salt Act. The plaintiff used to receive country tobacco from the growers into his arehouse.The proce...
Nagamma and ors. Vs. ChIn Basappa and ors.
Court: Andhra Pradesh
Decided on: Jun-23-1960
Reported in: AIR1961AP257
P. Chandra Reddy, C.J.1. This appeal is against the judgment of Ansari J. (as he then was) with his leave under Clause 15 of the Letters Patent, 2. The material facts leading to this appeal may be briefly narrated. One Basi Reddy executed a document on 24th April 1941 to evidence a loan of Rs. 1425/- in favour of two persons, Rarcanna and Chinna Basappa. A suit was brought by the two promisees for recovery of the money due, under the document against the heirs of the executant, who died in the meantime. Pending the suit, Ramanna died and another Basappa was brought on record as his legal representative. 3. The suit was inter alia resisted on the objection that it was not competent for two of the promisees alone to raise the action as they were only two of the three members of the joint family and that by the lime the third member was impleaded its a party the period of limitation had already expired. 4. The defence prevailed with the trial court with the result that the suit was dismis...
The Government of Andhra Pradesh Vs. Pachipulsu Venkata Subba Rao and ...
Court: Andhra Pradesh
Decided on: Jun-17-1960
Reported in: [1960]11STC561(AP)
Chandra Reddy, C.J.1. These three revision petitions raise a common question as to the meaning of the word 'cloth' used in the Madras General Sales Tax Act, 1939 and the Hyderabad General Sales Tax Act, 1950. T.R.C. No. 20 of 1959 deals with the former Act while the other two revisions deal with the latter Act.2. T.R.C. No. 20 of 1959.-The respondents, a firm of merchants, are deaisrs in cloth. They sold fine and superfine printed sarees during the year 1956-57 and the turnover amounted to Rs. 25,949-11-0 in this behalf. The Deputy Commercial Tax Officer, Vijayawada, treating the sales as falling under item 1 of Sub-section (2-A) of Section 3 of the. Madras General Sales Tax Act, imposed sales tax at the rate of one anna six pies for every rupee of the turnover. The appeal of the assessee to the Deputy Commissioner of Commercial Taxes proved unsuccessful. The assessee went in further appeal to the Sales Tax Appellate Tribunal. The Tribunal accepted the contention of the assessee that s...
Dalavayi Nagarajamma Vs. State Bank of India and ors.
Court: Andhra Pradesh
Decided on: Jun-16-1960
Reported in: AIR1961AP320; [1962]32CompCas120(AP)
Umamaheswaram, J.1. This is an appeal directed by the 1st defendant against the judgment and decree of the District Judge of Cuddapah decreeing a sum of Rs. 6092-9-0 in favour of the 3rd defendant. The first question, that arises for consideration in the appeal is whether, by reason of the fixed deposit being in the joint names of the 1st defendant and Dalavayi Ramaswami payable to either or survivor, the amount should be paid to the 1st defendant alone; and (2) whether the appellant 1st defendant is the legally wedded wife of Dalavayi Ramaswami and is entitled to a share in the fixed deposit amount kept with the State Bank of India, Cuddapah.2. So far as the first question is concerned, there is no doubt that the fixed deposit receipt marked as Exhibit A-l is in the joint names of Mr. Dalavayi Ramaswamy and Mrs. Dalavayi Nagarajamma payable to either Or survivor. A sum of Rs. 4000/- was borrowed by the parties and the balance that is payable is only Rs. 6092-7-0. The contention of the...
Sri Ramakrishna Commercial Society Ltd., Anakapalli and ors. Vs. State ...
Court: Andhra Pradesh
Decided on: Jun-15-1960
Reported in: AIR1961AP86; [1961]12STC31(AP)
OPINIONSatyanarayana Raju, J.1.The questions formulated for the decision of the Full Bench are:1. Whether transactions falling within the definition of 'sale' in the Madras General Sales Tax Act and not proved to be 'outside sales' within the Explanation to Article 286(1)(a) of the Constitution of India can be assessed to sales tax under the said Act? 2. Whether after the coming into force of the Constitution of India, the Slate is competent to legislate and levy tax on sales and purchases on the basis of the theory of nexus as embodied in the Explanation 2 to Sub-section (h) of Section 2 of the Madras General Sales Tax Act? 2. These questions involve the determination of the true meaning and scope of the provisions of Article 286(1) of the Constitution. Having regard to the general terms of the reference it is not necessary to set out the facts in each of the above cases.3. The levy and collection of taxes on the sale of goods came into vogue when as a result of the world-wide economi...
The Alembic Distributing Agency Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-14-1960
Reported in: [1961]12STC15(AP)
ORDERChandra Reddy, C.J. 1. This revision petition., raises the question whether the petitioner is entitled to exemption under Section 4 of the Madras General Sales Tax Act, 1939.2. The petitioner is a distributor of certain medicinal preparations. In the year 1957-58, his return disclosed a turnover of Rs. 7,57,313-12-0 out of which exemption was claimed on Rs. 2,33,687-0-9 on the ground that excise duty was paid under the Madras Prohibition Act (Madras Act X of 1937). The Commercial Tax Officer accepted the plea of the petitioner and granted the exemption claimed.3. When the matter came to the notice of the Deputy Commissioner of Commercial Taxes, he cancelled the exemption suo motu after giving the petitioner an opportunity, and called upon him to pay the tax on the said amount.4. On appeal, this was confirmed by the Sales Tax Appellate Tribunal. The aggrieved assessee has brought this matter in revision to this Court.5. The only question that is posed in this revision is whether th...
Veeravalli Perayya (Died) and ors. Vs. Sukhavasi Chenchu Subba Rao and ...
Court: Andhra Pradesh
Decided on: Jun-08-1960
Reported in: AIR1961AP159
Kumarayya, J. 1. Defendants 1 to 5 and 14 to 16 are the appellants. This appeal arises out of a suit in forma pauperis for a declaration that the decree in O. S. No. 48 of 1944 passed in terms of the award is not binding on the plaintiff and his brother, the 21st defendant Sukhavasi Basava Chenchayya, that the suit in which the award was made be revived and the plaintiff be permitted to file objections to the award and also for rendition of accounts and redemption of the property mortgaged by his father. 2. Briefly stated, the facts are; Plaintiff and defendant No. 21 are real brothers. Their father, Tatayya, died in 1934. Before long their mother also passed away. They had then an elder brother but he too died in 1944. Tatayya during his lifetime contracted debts. He on his own behalf and as guardian of his three minor sons in that connection eventually executed a usufructuary mortgage deed D/- 15-10-1930 in favour of defendants 17 to 20 in respect of the plaint A schedule properties ...
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