Andhra Pradesh Court June 1961 Judgments
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A. Annamalai Vs. State Transport Authority, Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jun-30-1961
Reported in: AIR1962AP148
Jaganmohan Reddy, J. (1) In view of the legal point involved in this case one of us refered the matter to a Bench. The short point that falls for consideration in this writ petition is whether the primary authority granting the permit can suspend or revoke a permit for breach of the conditions in a different State beyond its Jurisdiction where the permit has been counter-signed by the counter-signing authority of that other State. in other words, does the primary authority has Jurisdiction beyond its territorial limits to suspend or cancel the permit for the breach of any condition by the permit holder within the Jurisdiction of the countersigning authority. (2) In this case, the petitioner is a transport operator plying oneof his stage carriages APC 520 on an inter-State route between Choudepalli and Gudiyattam. The permit relating to the portion lying in the State of Andhra Pradesh was granted by the Regional Transport Authority, Chittoor and for the portion lying in the State of Mad...
Ravuri Kotayya Vs. Dasari Nagavaradhanamma and ors.
Court: Andhra Pradesh
Decided on: Jun-28-1961
Reported in: AIR1962AP42
(1) This appeal is directed against the judgement aand order of the Commissioner appointed under the Workmen's Compensation Act, awarding compensation to the 1st Compensation Act, awarding compensation to the 1st respondent under the said Act, on account of the death of her husband Lakshiminarayana, hereinafter referred to as the deceased. (2) The deceased was in the employment of the appellant who owned a lorry bearing registration No. ADG 993, as a motor driver, to perform the duties of driving the lorry in question. On 10-11-1956, this lorry of the appellant ADG 993 was carrying tins containing dalda from Kurnool to Guntur. The deceased had picked up the load under the directions of the appellant at the dalda factory in Kurnool and was carrying the same to Guntur in accordance with his master's order. The road from Kurnool to Guntur crosses the river Musi, and a causeway had apparently been built to enable the traffic to pass from one side of the river Musi was in floods water was r...
East India Sandal Oil Distilleries Ltd. and ors. Vs. the State of Andh ...
Court: Andhra Pradesh
Decided on: Jun-28-1961
Reported in: [1962]13STC79(AP)
P. Chandra Reddy, C.J.1. The constitutionality of Section 8 of the Central Sales Tax Act (LXXIV of 1956) (hereinafter to be called the Act for the sake of convenience) is challenged in these petitions.2. Most of the petitioners carry on business in jaggery and export it to several States in the country, the others being dealers either in groundnut oil, rice or niger seeds. While submitting returns, they claimed exemption in respect of the part of the turnover covering sales of inter-State character on the plea that the tax had already been paid on the first sales. The exemption was disallowed on the ground that tax was leviable as the sales were subject to tax under Section 8 of the Central Sales Tax Act. Impugning the order of the assessing authorities, the aggrieved assessees have put in these petitions.3. The principal contention pressed upon us is that Section 8 of the Central Act, which enables the revenue to tax transactions in respect of which single point tax alone was leviable...
Rao Saheb Kotlaa Sanyasayya Naidu Vs. Penumaatcha Visweswara Kumara Ap ...
Court: Andhra Pradesh
Decided on: Jun-28-1961
Reported in: AIR1962AP233
(1) This appeals directed against the judgment and order of the subordinate Judge, amaklapuram, in I. A. No. 1004 of 1950 in O. S. No. 8 of 1944 on the file of the said court, allowing the application and declaring that the debt in question had been completely discharged. (2) The appellant had taken a mortgage from the respondents on 20-2-1927, of the respondents properties for a consideration of Rs. 35,000/-. A number of payments had apparently been made towards the mortgage debt, but not specifically earmarked by the mortgagors as payments either towards principal or towards interest as such. The suit was brought for a sums of Rs. 26,000/- after giving credit to the payments according to the wish of the plaintiff. The trial court dismissed the suit on the ground that applying the provisions of the Madras Agriculturists Relief Act (IV of 1938), hereinafter referred to as the Act, no amount is due and payable under the mortgage, and that the entire amount had been paid off. Against thi...
Public Prosecutor Vs. Kundarapu Danam
Court: Andhra Pradesh
Decided on: Jun-27-1961
Reported in: 1962CriLJ261
Basi Reddy, J.1. This is an appeal by the State Government from the judgment of the Sessions Judge, Kumool, in Sessions Case No. 46 of 1960, whereby the respondent, (hereinafter referred to as the accused), who was charged with the offence of murder, was convicted only of the offence of culpable homicide not amounting to murder under the second pan of Section 304 I.P.C. and sentenced to rigorous imprisonment for five years. The learned Judge was of the view that the accused was entitled to the benefit of Exception I to Section 300 of the Indian Penal Code in that he had stabbed his, wife to death whilst deprived of the power of self-control by the grave and sudden provocation given by her. The contention of the learned Public Prosecutor that on the facts and in the circumstances of this case, the learned Sessions Judge was in error in bringing the case within the ambit of Exception 1 to Section 300 I.P.C. It may be mentioned here that the accused has not appealed against the conviction...
K. Muneyya and Co. Represented by the Partner A.R. Subramanyam Iyyar V ...
Court: Andhra Pradesh
Decided on: Jun-26-1961
Reported in: AIR1964AP17
Kumarayya, J.1. This is plaintiffs' appeal. Their suit for recovery of Rs. 13,494-10-3 against the defendant has been dismissed with costs by the Principal Subordinate Judge, Eluru. Their claim consists of two amounts and interest thereon. One represents the Amount paid by plaintiffs on behalf of the defendant for the purchase of 301 bags for him. The other is cash advance by plaintiffs to Armugam at his request on behalf of the defendant.2. The facts of the case raise for determination only two questions: one, a question of fact and the other, a question of law. The question of fact is, whether the plaintiffs, in the transaction of supply of 301 bags of boiled rice to the defendant, held the capacity of sellers or mere agents on commission basis, and further, whether the plaintiffs did advance a sum of Rs. 600/- to V. Armugam, as the agent of the defendant. The second question which is of law, is, whether the plaintiffs have lost their right to the purchase money paid by them by reaso...
The State of Andhra Pradesh Vs. Kalva Suryanarayana
Court: Andhra Pradesh
Decided on: Jun-21-1961
Reported in: [1962]13STC317(AP)
C.J. Jaganmohan Reddy, J.1. The short question in these tax revision cases is whether the collection and supply of the Gulmohva flower, a base used for preparation of alcohol, to the Government distilleries at Narayanaguda and Kamareddi, in terms of the contract between the Government and the assessee-respondent amounts to sale or is it merely a contract for work and labour as held by the Sales Tax Appellate Tribunal.2. The assessments, with respect to which this question arises relate to 1952-53 and 1953-54 in which years the assessee entered into a contract with the Excise Department of Hyderabad for the collection and supply of the Gulmohva flower to the distilleries aforementioned, at a rate fixed in the contract varying with the grade of the flower to be supplied. According to the terms of the contract, the assessee has to collect the flower, store it in his godowns, and transport the same to the above distilleries at his expense and is to be paid for all these at a particular rat...
The State of Andhra Pradesh Vs. Kajjam Ramachandraiah Gari Anantaiah
Court: Andhra Pradesh
Decided on: Jun-20-1961
Reported in: [1961]12STC795(AP)
Jaganmohan Reddy, J. 1. The short question that falls for determination in this T. R. C. is whether dhania (coriander), ajwan (voma) and sompu come within the definition of oil seeds, the subject-matter of item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act. The respondents are general merchants and commission agents at Vikarabad and were assessed to sales tax on a turnover of Rs. 97,442-90 nP. for the year 1957-58 out of which an amount of Rs. 18,143-60 nP. relates to the purchase turnover of coriander, voma and sompu. This turnover was accordingly assessed for the year and in appeal the Deputy Commissioner also confirmed it. The Appellate Tribunal, however, allowed the appeal holding that these three articles are not included in the term oil seeds. Item 3 of Schedule IV is as follows:--------------------------------------------------------------------------------Description of the goods Point of levy Rate of tax-----------------------------------------------------------...
Pallapothu Sarveswara Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-16-1961
Reported in: [1962]13STC122(AP)
ORDERChandra Reddy, C.J.1. This revision case raises an interesting question of law bearing on Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957.2. The petitioner is a dealer in paddy and rice. The final assessment was made for the year 1956-57 by the Deputy Commercial Tax Officer, Bandar. The assessee presented an appeal against this assessment to the Deputy Commissioner of Commercial Taxes, Guntur. Pending the appeal the Special Staff (Evasions) made a surprise inspection of the business premises of the petitioner and seized some incriminating accounts which disclosed suppression of a turnover of Rs. 69,070-5-0 of which a sum of Rs. 35,958-3-0 was liable to tax at Rs. 1-9-0 per cent, and the remaining turnover at Rs. 3-2-0 per cent. Consequently, the appellate authority assessed the appellant on an additional turnover of Rs. 69,070-5-0 as revealed by his order dated 5th June, 1958, in Appeal No. 596 of 1957-58. The petitioner did not carry this matter in appeal and the ...
Yamsani Sudarsanam Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-15-1961
Reported in: [1962]13STC743(AP)
ORDERP. Chandra Reddy, C.J.1. The question that poses itself here is whether parched rice (atukulu) is comprised in the word 'rice' in S-95 entry 6 of Schedule III of the Andhra Pradesh General Sales Tax Act 1957.2. The petitioner is a dealer in paddy and parched rice at Warangal. He claimed exemption on the sale of parched rice manufactured out of the paddy which he purchased, by reason of the Explanation read with Schedule III, items 5 and 6. That Explanation reads :Where a tax has been levied in respect of purchase of paddy under item 5 any subsequent purchase of rice converted from such paddy is not liable to tax under item 6.3. The contention of the petitioner which he unsuccessfully urged before the Sales Tax Appellate Tribunal and repeated before us is that as he paid purchase tax on the paddy, the parched rice prepared out of the same paddy could not be subjected to tax once again.4. In support of this argument, reliance is placed by Sri Veerabhadrayya, learned counsel for the ...
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