Andhra Pradesh Court November 1961 Judgments
Dasari Satyanarayana Vs. Dasari Bapayya and anr.
Court: Andhra Pradesh
Decided on: Nov-28-1961
Reported in: AIR1963AP148
ORDERSeshachelapathi, J.1. This is a petition under Article 226 of the Constitution of India for the issue of a Writ of Prohibition directing the 2nd respondent, the State of Andhra Pradesh, from proceeding with the hearing of the revision petition in Memo. No. 574/J/61-2 dated 31-5-1961.2. This petition is filed under the following circumstances: The petitioner applied for and obtained a patta from the zamindar of Vuyyur of a land of an extent of 2 acres in R. S. No. 183 in the village of Amudalapalli, and another patta was issued with respect to the balance of 6.2 cents in the same survey number. The petitioner claims to have been admitted into possession in 1944. though the two aforesaid pattas were issued on 26-6-1945 and 19-7-1946 respectively. The petitioner alleges that he has been cultivating the lands from 1944, and expending sums of money for reclaiming the lands and making them fit for cultivation. The Vuyyur Zamindari in which Amudalapalli village is situate was notified un...
Tag this Judgment!Commissioner of Income-tax, Hyderabad Vs. Gulam Hyderkhan (Deceased) a ...
Court: Andhra Pradesh
Decided on: Nov-22-1961
Reported in: [1962]46ITR463(AP)
CHANDRA REDDY C.J. - The question posed by this petition is whether a reference under section 66(1) of the Indian Income-tax Act abates when the legal representatives of the assessee are not brought on record within ninety days of his death.Pending a reference under section 66(1) made by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax on the question :'Whether on the facts and in the circumstances of the case the assessee was entitled for exemption contemplated in the notification No. 878 F. dated March 21, 1922, issued under section 60 of the Indian Income-tax Act as amended or added from time to time ?'the assessee died. Obviously being unaware of this fact the department did not take any steps for nearly four years to bring the legal representatives of the assessee on record. It was only when we asked an inquiry to be made as to why the assessee was not represented before us and whether the assessee was alive or dead, the matter was enquired into ...
Tag this Judgment!Dara Radhakrishnayya Lingam Vs. Talluri Satyanandam and ors.
Court: Andhra Pradesh
Decided on: Nov-16-1961
Reported in: AIR1963AP117
P. Chandra Reddy, C.J.1. This appeal is filed by the first defendant under Clause 15 of the Letters Patent against the judgment or our learned brother, Manohar Pershad J. in A.S. No 120 of 1955.2. The appellant executed a simple mortgage for a sum of Rs. 5,000/- in favour of the father of the first plaintiff on 28-1-1938. It was recited in the document that the principal amount of Rs. 5,000/- Should be paid in five equal instalments of Rs. 1,000/- each together with interest at 8 5/8% per annum (simple). It was further stipulated 'In case I fail to pay the principal and interest due in respect of an instalment by the respective due date according to the instalments mentioned above, it is settled that without reference to the future instalments the interest accrued up till then shall be added on to the principal and the said amount by principal and interest shall carry compound interest at the rate of Rs. 0-11-6 per cent per mensem with annual rests.'It was settled that the mortgagee sh...
Tag this Judgment!Commissioner of Income-tax, Andhra Pradesh Vs. Gopikrishna Muralidhar.
Court: Andhra Pradesh
Decided on: Nov-16-1961
Reported in: [1963]47ITR469(AP)
CHANDRA REDDDY C.J. - This reference raises the business which is a very simple one :Whether in the particular facts of the case account of Rs. 13,550 is properly disallowable from and out of the assessees claim for interest payment in respect of its borrowals in the year of account ?'The assessee is a Hindu undivided family carrying on business on an extensive scale with a capital of nearly Rs. 20,00,000 (twenty lakhs). During the year ended 9th November, 1950, the assessee made large borrowals for purpose of his business and paid interest amounting to Rs. 93,611 on these borrowals. In the course of that year, the assessee withdrew from the business from time to time Rs. 1,77,984 for his personal expenses. The Income-tax Officer disallowed a sum of Rs. 13,500 representing the interest upon Rs. 1,77,984 since he thought that the borrowals amounting to Rs. 1,77,984 were made in the name of the business for his personal purposes. According to him, money was withdrawn from the books of ac...
Tag this Judgment!Polavarapu Subbaiah Vs. Putla Subbarayudu and ors.
Court: Andhra Pradesh
Decided on: Nov-15-1961
Reported in: AIR1962AP262
Satyanarayana Raju, J. (1) This batch of revision cases raises an identical question of law for determination and can be conveniently disposed of in a common Judgement as was indeed done by thelower court. (2) The facts which have given rise to these revision cases may be briefly stated. The petitioner here in was adjudged an insolvent in i. P. No. 39 of 1955 on the file of the Sub-Court, Ongole. The order of adjudication was annulled under S. 43 of the Provincial insolvency Act on April 21, 1957. The insolvent filed three application the first of them under S. 5 of the Provincial Insolvency Act, read with S. 151 of the Code of Civil Procedure, to set aside the order of annulment; the second under S. 151 C. P. C. read with S. 5 of the Limitation Act, to condone the delay in filing the petition and extend the time for discharge; and the third, under S. 27(2) of the Provincial Insolvency Act, for extending the time for applying for discharge by two years. The District Munsif dismissed al...
Tag this Judgment!Chaganti Ramachandrareddi Vs. Gadiko Kotireddi and ors.
Court: Andhra Pradesh
Decided on: Nov-15-1961
Reported in: AIR1963AP52
Satyanarayana Raju, J. 1. This revision case raises a question as to the power of an insolvency Court to review its orders. 2. The facts which have culminated in this revision may be briefly stated: -- On 24-9-1953 one Ramachandra Reddy was adjudged an insolvent on his own petition in I. P. No. 17 of 1952 on the file of the Sub Court, Guntur and the Court granted one year's time to the insolvent to apply for discharge. The properties of the insolvent were vested in the Official Receiver immediately on the adjudication. The Official Receiver sold the insolvent's property and realised a sum of Rs. 9,000/-. Before the Receiver, the creditors of the insolvent filed their claims. Some of these claims were allowed but others were rejected by the Official Receiver. The aggrieved creditors filed appeals against the order of the Official Receiver. Meanwhile an application for extension of time for discharge was made and the time was extended till 24-9-1955. On 29-2-1956, the Official Receiver a...
Tag this Judgment!Yerramilli Satyanandan Vs. Yerramilli Pudra Raju and ors.
Court: Andhra Pradesh
Decided on: Nov-15-1961
Reported in: AIR1963AP49
Chandra Reddy, C.J. 1. The subject matter of all these appeals is a final decree which was put in execution by respondent 1, the decree-holder. 2. The circumstances culminating in these appeals may be briefly stated. The first respondent laid an action for partition and separate possession of his properties in O. S. No. 51 of 1939 on the file of the Subordinate Judge's Court, Amalapuram. A preliminary decree was passed on 26-2-1941. Appeals were preferred to the High Court of Madras in A. S. Nos. 118 and 248 of 1941 against this preliminary decree which ultimately ended in a compromise and a preliminary decree dated 8-4-1943 was passed in terms of the memorandum of compromise filed by the parties. Pursuant to this com-promise, the plaintiff filed a petition for the appointment of a commissioner to divide the out standings due to the family as per the schedule attached to the com-promise decree and the Court appointed a Commissioner, who submitted a report dividing the out standings. Af...
Tag this Judgment!B. Vs. Hanumantha Rao V. Commissioner of Income-tax, Andhra Pradesh.
Court: Andhra Pradesh
Decided on: Nov-15-1961
Reported in: [1962]45ITR464(AP)
CHANDRA REDDY C.J. - The question to be answered by us in this reference under section 66(2) of the Indian Income-tax Act is :'Whether, on the facts and in the circumstances of the case, the disallowance of the interest claimed by the petitioner is correct in law ?'The relevant assessment year is 1953-54, the corresponding accounting year being the official year 1952-53. In the accounting year, the assessee claimed a sum of Rs. 4,631, as interest paid to the vendors of a baling press, he having purchased the press belonging to the Godavari Baling Society for Rs. 43,500 on credit, agreeing to pay interest at 12 per cent. in regard to the same. He did not pay interest either in the prior accounting year or in the present accounting year or in the present accounting year. Though he claimed the interest due for that year as an expenditure, since he did not pay the amount in question in the present accounting year and did not make any adjustment of interest in the account of the baling pres...
Tag this Judgment!Sanapala Suryanarayana and ors. Vs. Sanapala Ramachandra Rao (Died) Hi ...
Court: Andhra Pradesh
Decided on: Nov-14-1961
Reported in: AIR1963AP8
Chandra Reddy, C. J.1. The only question raised in these appeals is whether without the award being filed in court either a judgment could be passed in terms of the award or the alleged award could be set aside. This point arises in the following circumstances.2. One Sanapala Subbaiah Naidu alias Subbrao died survived by his widows and leaving some properties. Succession to the estate opened in or about the year 1953. On the death of the widows, immediately disputes arose amongst several of his distant relations as to who should succeed to the estate. This was referred to the arbitration of one B. Rajagopalarao. The arbitrator made the award and presented it for registration on 24-2-1954. But the award was not engrossed on stamp paper as required under the law and the stamp duty of the value of Rs. 390/- was due. The District Registrar who took up the matter for registration, apportioned the liability for stamp duty and penalty between the parties and issued notices on 13-1-1956 to the...
Tag this Judgment!Byreddi Narasi Reddi Vs. Thamballa Balamma
Court: Andhra Pradesh
Decided on: Nov-14-1961
Reported in: AIR1963AP130
Seshachalapati, J. 1. This Second Appeal arises out of O. S. No. 220 of 1954, on the file of the District Munsif Court, Proddatur, instituted by the Respondent in this appeal, Thamballa Balamma. That suit was filed under the following circumstances. By an order dated 5-4-52, the Hindu Religious Endowments Department, appointed the defendant in the present suit Byreddi Narasi Reddy, as trustee of the temples of Eswara Parvathi Devathalu and Navagraha Devathalu in Peddamudiam of Jammalamadugu Taluk. The Assistant Commissioner, Hindu Religious Endowments by his memorandum dated 24-6-1954, directed the trustee Narasi Reddi to lease out the temple lands in public auction. The trustee purported to do so. Thereupon, the respondent Thamballa Balamma filed O. S. No. 220 of 1353 for a declaration of her title to items 1 to 8 of the plain) schedule, and for an injunction restraining the defendant from interfering with her possession.According to her items 1 to 4 were gifted by B. C. Naramma and o...
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