Andhra Pradesh Court November 1961 Judgments
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Koduri Sambasivadu and Sons Vs. Commissioner of Income-tax, Andhra Pra ...
Court: Andhra Pradesh
Decided on: Nov-14-1961
Reported in: [1963]47ITR465(AP)
CHANDRA REDDY C.J. - The question to be answered by us in this reference is :'Whether on the facts and in the circumstances of the case the refusal to register the firm under section 26A of the Indian Income-tax Act, 1922, was justified ?'The assessee is a firm consisting of five partners constituted under the instrument of partnership, dated November 9, 1946, carrying on business in turmeric. It was registered under section 26A of the Indian Income-tax Act, 1922, for the assessment year 1946-47 for which the account year was the financial year ended March 31, 1947. The firm applied for renewal of registration. However, the application was signed only by four of the partners personally. The fifth partner, Venkatasubba Rao, did not sign this application but it was signed by another partner, Ramalingam, who held a general power of attorney from him. Thus, this application was not signed by all the partners personally. For this reason the proper Income-tax Officer refused to renew the reg...
Nukala Seeta Ramaiah and anr. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Nov-13-1961
Reported in: AIR1963AP54
Chandra Reddy, C.J. 1. The petitioners seek the issuance of a writ of Certiorari to call for all the connected records from the offices of respondents 1 and 2 and quash the order, G.O. Ms. No. 778 dated 27-5-1961 and to direct the first respondent to call for tenders as stated by them in the counter affidavit filed in W.P. No. 31 of 1961. 2. The petitioners, along with several others, applied for mining tease in respect of Ac. 140-18 guntas in S. Nos. 286, 324 and 374, situated in the village of Appanarasimhapuram, hamlet of Cheruvumadhavaram Village, Khammam District, containing large deposits of iron ore in or about the year 1955. 3. The third respondent made a similar application two years earlier. Whether this application was pending at the material time is drawn into controversy and we will deal with it in the appropriate context. 4. Complaining that the 3rd respondent's application for the issue of a prospecting licence was not disposed of, though it was made as early as Septembe...
Ramamurthy and ors. Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Nov-10-1961
Reported in: AIR1962AP263
ORDER1. The five petitioners have filed this petition praying for under Section 561-A Cr. P. C. Directing the respondents herein to restore to them (petitioners) the possession of the upstairs portion of House No. 12-1-779 situated at Asifnagar, Hyderabad, wherefrom they (petitioners) were dispossessed by the police.The relevant facts are as follows:-The first respondent is the State of Andhra Pradesh represented by the Station House Officer, Asifnagar Hyderabad. The second respondent is P. Laxminarayana son of Ramaswamy. The second respondent filed a complaint against the five petitioner before the police. It resulted in an investigation by the investigation Officer (P. W. 5) and a charge-sheet being filed against the five petitioners as five accused in C.C. No. 91/4 of 1961 in the Court of the VIIth City Magistrate, Hyderabad. The learned Magistrate framed charges under Ss. 448 and 457 I. P. C. Against the second accused, Laxamanamurthy alleging trespass by him (A-2) into house No. 1...
Akula Venkatasubbaiah Vs. Commissioner of Income-tax.
Court: Andhra Pradesh
Decided on: Nov-10-1961
Reported in: [1963]47ITR458(AP)
CHANDRA REDDY C.J. - In this reference relating to the assessment years 1949-50, 1951-52 and 1952-53 we are called upon to determine the following questions :'(1) Whether the assessments were validly made under section 34 in respect of the assessment years 1949-50, 1951-52 and 1952-53; and(2) Whether the interest paid by the firm on the capital contributed by the four minor sons of the assessee admitted to the benefits of partnership is includible in the total income of the assessee under section 16(3)(a) (ii) of the Act ?'The assessee is a partner in the firm of Messrs. Akula Venkatasubbaiah Chetty & Sons carrying on business in Cuddapah with two adults and four minor sons. He and his sons constituted a Hindu undivided family. On April 1, 1946, they effected a partition of the joint family properties and applied to the department for recognition of the partition under section 25A of the Income-tax Act (hereinafter referred to as the Act). Immediately thereafter, the erstwhile male cop...
Fatimunissa Begum Saheba and ors. Vs. Shaik Abu Baker Saheb and ors.
Court: Andhra Pradesh
Decided on: Nov-08-1961
Reported in: AIR1963AP119
P. Chandra Reddy, C. J.1. This is an appeal by the defendants under clause 15 of the Letters Patent against the judgment of Srinivasachari J. in A. S. No. 362/1956 reversing that of the Subordinate Judge, Nellore, and remitting the case to the trial court for fresh disposal.2. Briefly stated, the facts giving rise to this appeal are these. The 1st respondent brought a suit for partition and separate possession of his 1/2 share in an item of property described in the schedule annexed to the plaint and for past and future mesne profits under the following circumstances. The 1st defendant was indebted to him in a sum of Rs. 1313-7-0 under a promissory note dated 21-1-1949. He obtained a decree on the foot of this promissory note in the District Munsiff's Court, Nellore and, in execution of that decree, he brought to sale 1/2 share of the Judgment debtor in the plaint schedule property and himself purchased the same on 3-3-1952, we understand, subject to the mortgage created in his favour ...
Palur Pullamma Vs. N. Venkata Subbaiah
Court: Andhra Pradesh
Decided on: Nov-02-1961
Reported in: AIR1963AP93
Chandra Reddy, C.J. 1. The District Judges of Kurnool and Anantapur have referred this matter under Section 14 of the Guardians and Wards Act (VIII of 1890) in the following circumstances.2. One Palur Venkatasubbayya died on 12-2-1957 leaving behind him his first and third wives, two daughters and a son by the third wife, the second wife having predeceased him. Two days before his death, he executed his fast will and testament by and under which he made provision for the marriages of his two daughters, maintenance for his two wives and bequeathed the rest of his properties to his minor son, who was then five years old. Under the will he constituted the mother of the minor, i. e., the third wife and his first wife's brother, Venkatasubbayya, as the guardians of the minor. There was a direction in the will 'that the second guardian, Venkatasubbayya, should co-operate with the first guardian, Pullamma, and on her advice should, if necessary, get the promissory notes, mortgage deeds etc. r...
Kala Somayya and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-02-1961
Reported in: 1962CriLJ803
ORDERMunikanniah, J.1. These six revision petitions have been filed by the six accused who have been tried of offences under Section 4(1)(b) of the Madras Prohibition Act find found guilty and. each of them was sentenced to undergo rigorous imprisonment for four months. The learned Additional Sessions Judge, Eluru, dismissed the appeals preferred by these accused. Hence these revision petitions have been filed by the accused.2. The following facts appear from the record : On 5.6.1960 the Circle Inspector of Police (P.W. 2) accompanied by the Sub-Inspector of Pedapadu (P.W. 3), a Head Constable and two mediators viz., Gubbala Ramalingaswamy (P.W. 1) and Kandula Samuel (D.W. 1) conducted a raid to the Outskirts of the village Ponangi in Eluru Taluk The raiding party divided itself into three batches. When they came near Thammavari Kodu (Channel) all the three batches noticed simultaneously that the distillation of arrack was going on in, the inner side of the western bund. It may be ment...
B.C. Chenna Reddy and ors. Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Nov-01-1961
Reported in: AIR1962AP267
ORDER1. The Sub-Inspector of Police, Simhadripuram filed a charge sheet against twelve accused for offences punishable under Ss. 147, 148, 324, 326,367 and 149 I.P.C. in the Court of the Judicial Second Class Magistrate, Pulivendia. The latter took it on the fileas P.R.C. No. 5 of 1961, framed charges under Ss. 147, 324,325,326, read with 149 367 against A. 1, A. 3, A.4,A.6, A.9, A.10, and A.11and under S. 148, 324, 325, 326,read with 149 and 367 against A-2, A-5, A-8 and A-12 and committed them to take their trial in the Court of Sessions Cuddapah Division. Thereupon, the twelve accused felt aggrieved with that order and filed this petition under S. 561-A Cr. P. C. to quash the order of committal.(2) In the present case, the charge under S. 367 I.P.C. against the accused is that they dragged the complainant from one place to another so that he may be subjected to grievous hurt. It is also the case of the prosecution that the accused caused grievous hurt which is the subject of charges...
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