Andhra Pradesh Court March 1961 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Chakka NarayanA.
Court: Andhra Pradesh
Decided on: Mar-31-1961
Reported in: [1961]43ITR249(AP)
The question referred for the opinion of this court under section 66(I) of the Indian Income-tax Act is :'Whether, on the facts and in the circumstances of the case, the loss of Rs. 20,700 on account of theft was a trade loss incidental to the assessees business ?'The reference relates to the assessment year 1955-56 and the accounting year ending with March 31, 1955. The assessee was a dealer in cloth. He was also having dealings in respect of government securities. It is his case that he went to Madras in January, 1955, to sell government promissory notes through Dalal & Co., stock brokers, sold government securities through that company and obtained a cheque for Rs. 20,790. He encashed it and went to the Madras Central station that evening to entrain for Proddatur, and at the station he was pick-pocketed. He immediately gave a complaint to the police but the money said to have been lost was not found on the person charge-sheeted in that behalf. The assessee claimed this loss of Rs. 2...
Trustees of Sahebzada of Sarf-e-khas Trust Vs. Commissioner of Income- ...
Court: Andhra Pradesh
Decided on: Mar-29-1961
Reported in: [1962]44ITR332(AP)
CHANDRASEKHARA SASTRI - This is a reference under section 66 (1) of the Indian Income-tax Act. The facts which give rise to this case are as follows :On June 14, 1950, a trust called Sahebzadas of Sarf-e-khas Trust was created by H. E. M. the Nizam of Hyderabad. Securities of the face value of Rs. 2,50,00,000 were transferred to the trust. The relevant portion of the deed of trust was as follows :'Whereas the settlor is the absolute owner and possessed of the Government securities specified in the first schedule hereunder written of the aggregate face value of Rs. 2,50,00,000 (Rupees two crores and fifty lakhs) and whereas the settlor as the head of his family has been maintaining certain descendants of the Nizam of Hyderabad known as Sahebzadas and Sahebazadis of Sarf-e-khas by sanctioning monthly allowances in favour of such descendants in keeping with the status and degree of relationship of such descendants with the settlor and whereas the estates comprised in the said Sarf-e-khas ...
Thungabhadra Industries Ltd., Kurnool Vs. S.M. Balasundaram,
Court: Andhra Pradesh
Decided on: Mar-24-1961
Reported in: AIR1962AP65
ORDER(1) These revision petitions raise an interesting question. The City Civil Court, Madras, returned two plaints for presentation to the proper court under Order 7, Rule 10 of the Code of Civil Procedure. The plaints were re-presented to the Court of the Subordinate Judge at Kurnool, within the State of Andhra, subsequent to its formation. The question is whether the plaintiff is entitled to credit for the court-fee levied in the City Civil Court,Madras? (2) As the question is bare of authority so far as this Court is concerned and is of far reaching importance to the revenues of the State, notice was given to the learned Advocate General and I have had the benefit of his argument.(3) For a proper appreciation of the point arising for determination, it is necessary to refer to the legislative history of the law relating to the levy and collection of court-fees. Nearly ninety years ago, the Central Legislature enacted the Court Fees Act (VII of 1870), which extended to the whole of B...
M. Pandurangam Vs. the State
Court: Andhra Pradesh
Decided on: Mar-21-1961
Reported in: 1962CriLJ260
ORDERBasi Reddy, J.1. It is true as found by the courts below that the petitioner had contravened Rules 120 and 362 of the general and subsidiary rules frames under Section 47 of the Indian Railways Act. He had by over-sight or inadvertence failed to take the line clear token at Vikarabad station before proceeding to the next station, Gollaguda. He had, however, taken possession of the starting permit and the caution ticket which had been sent along with the line clear token by the Assistant Station Master of Vikarabad Railway Station through P.W. 2, Mukhaddam. It is also to be noted that the Railway guard PW 4 had checked the line clear token and later given his signal for starting the train. All this proved positively that the line from Vikarabad to Gollaguda had been blocked and as deposed to by P.W. 3, the Divisional Mechanical Engineer, once the section is blocked there is no possibility of another train coming from the opposite direction.2. At the next station i.e., Gollaguda, th...
Sharaf Shah Khan and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-16-1961
Reported in: AIR1963AP314; 1963CriLJ121
Krishna Rao J. 1. Twenty eight accused persons were tried by the Sessions Judge, Hyderabad and Secunderabad, on a charge under Section 400, I. P. C. The charge was that in June, 1953, they belonged to a gang of persons associated for the purpose of habitually committing dacoity and committed dacoities, from July, 1953 to October, 1954, in the districts of Medak, Hyderabad, Mahboobnagar, Karimnagar and Raichur. The learned Sessions Judge acquitted accused 5, 9, 10, 12, 16, 20, 22, 25, 26 and 28 and convicted the remaining 18 accused either under Section 400, or under Section 395 I. P. C. He convicted accused 1, 2, 6, 14, 19, 21, 23, 24, and 27 under Section 400 Indian Penal Code and sentenced them to imprisonment for life. Accused 3, 4, 7, 8, 11, 13, 15, 17 and 18 were convicted under Section 395 I. P. C. and awarded rigorous imprisonment for seven years and fines of Rs. 50/- each. The 18 convicted accused have each preferred a separate appeal.2. The case for the prosecution is briefly ...
inamdars of Sulhnagar Colony and ors. Vs. Government of Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Mar-16-1961
Reported in: AIR1961AP523
Chandra Reedy, C.J.1. The main controversy in these petitions centres round the question whether the Hyderabad Tenancy and Agricultural Lands Act, 1950 (XXI of 1950) (hereinafter referred to as the Act), which was enacted after the inauguration of the Constitution, is inoperative for the reason that it was not reserved for the consideration of the President as required by Article 31(3) of the Constitution but the assent of H. E. H. the Nizam of erstwhile Hyderabad State was obtained.2. This Act was passed for the purpose of regulating the relations between the landlords and tenants of agricultural lands and imposing restrictions on alienations of such lands, to assume management of lands which are left uncultivated by the landlords For distribution of the surplus lands amongst the needy persons and to provide for registration of co-operative farms. The objects of the statute are contained in the preamble to it and they are in these words :'.............And whereas it is also expedient ...
The State of Andhra Pradesh Vs. Sevak Automobiles
Court: Andhra Pradesh
Decided on: Mar-14-1961
Reported in: [1962]13STC45(AP)
ORDERChandrasekhara Sastry, J.1. The petitioner in these cases is the State of Andhra Pradesh and the respondent is the assessee under the Andhra Pradesh General Sales Tax Act. The respondent is a dealer in motor spare parts etc. The respondent-firm was assessed to sales tax on a turnover of Rs. 84,740-12-9. Subsequently, the special staff seized some account books from the respondent-firm and revised the assessment by including an escaped turnover of Rs. 66,000 disclosed from the books seized. The appeal by the respondent-firm to the Deputy Commissioner of Commercial Taxes was dismissed, but a further appeal to the Sales Tax Appellate Tribunal, Hyderabad, was allowed. The Appellate Tribunal held that a Special Commercial Tax Officer, who revised the assessment, has no jurisdiction to do so. Hence the State of Andhra Pradesh has filed this tax revision case.2. The short question for decision is whether under the Andhra Pradesh General Sales Tax Act, and the Rules and the notifications ...
Workmen of Hindustan Shipyard (Private), Ltd. [by their President Sank ...
Court: Andhra Pradesh
Decided on: Mar-14-1961
Reported in: (1961)IILLJ526AP
ORDERJaganmohan Reddy, J.1. By this petition, the workmen of the Hindustan Shipyard (Private), Ltd. Visakhapatnam, seek to have the award of the Industrial tribunal, Andhra Pradesh, dated 15 September 1960, published in the Andhra Pradesh Gazette, dated 26 September 1960 quashed by the issue of a writ of certiorari.2. A brief history leading to the passing of the award by the industrial tribunal may be stated for an understanding of the contentions urged before me by the parties. The Hindustan Shipyard was originally started and owned by the Scindia Steam Ship Navigation Company, Ltd., and the working tours for the office staff were 9-30 a.m. to 12-30 p.m. and 1-30 p.m. to 5 p.m. with a recess of one hour between 12-30 p.m. and 1-30 p.m. thus making a working day of 6 hours. In 1946, a letter (Ex. M. 1), dated 15 November 1946 was addressed by 63 members of the staff through the president of their staff association to the joint resident representative of the shipyard that in view of th...
Andhra Pradesh State Road Transport Corporation Vs. Income-tax Officer ...
Court: Andhra Pradesh
Decided on: Mar-14-1961
Reported in: [1963]47ITR101(AP)
JAGANMOHAN REDDY J. - These are a batch of four writ petitions filed by the Andhra Pradesh Road Transport Corporation, for prohibiting the Income-tax Officer, B-1, B-Ward, Hyderabad, from collecting any tax or taking any proceedings under the Indian Income-tax Act against the petitioner and seeking to quash the assessment orders of the Income-tax Officer, dated February 29, 1960, for the year 1958-59 levying a tax of Rs. 13,60,963.86 nP. for the period, January 11, 1958, to March 31, 1958, and for the year 1959-60 levying a tax of Rs. 34,44,430.48 nP. for the period of 1st April, 1958, to 31st March, 1959.It may be stated that the Andhra Pradesh Road Transport Corporation (hereinafter called the Corporation) was established under the Road Transport Corporations Act (LXIV of 1950), by a notification issued by the State Government under that Act and has been functioning with effect from January 11, 1958. Prior to the formation of the Corporation, the Road Transport was a department of th...
Sripati Panditharadhyulu Saraba Salvalingam and anr. Vs. Mudigonda Lin ...
Court: Andhra Pradesh
Decided on: Mar-10-1961
Reported in: AIR1962AP173
(1) This second appeal arises out of a suit by reversioners. Defendants 4 and 5 are the appellants before me and the property in dispute in this appeal is item No. 3 of the'A' schedule attached to the plaint.(2) The suit (O. S. No. 12 of 1952 on the file of the Sub Court, Tenali, was filed by the 1st respondent for a declaration that he and defendants 1 to 3 are the nearest reversioners to the estate of Mudigonda Seshamma and lingamurthi for partition of the plaint schedule properties into four equal shares and allotment of one share to each of the plaintiff and defendants 1 to 3 and other ancillary reliefs as to profits.(3) One Mudigonda Mallayya was possessed of properties described in the A schedule. He had a son by name veerabhadrayya, & a grandson, Lingamurthi. The three of them were living as members of an undivided family. Under Ex. A-5, dated 3-1-1929 Mallayya gifted an extent of 91 cents of wet land in favour of his minor grandson Lingamurthi represented by his mother Seshamma...
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