Andhra Pradesh Court July 1961 Judgments
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Jaldu Anantha Raghurama Arya Vs. East Coast Transport and Shipping Co. ...
Court: Andhra Pradesh
Decided on: Jul-28-1961
Reported in: AIR1963AP152
ORDERSatyanarayana Raju, J.1. This is an application under Section 460 (6) of the Companies Act (1 of 1956) for setting aside the order of the Official liquidator, dated 35th July, 1960, rejecting claim No. 34 filed by the applicant.2. The East Coast Transport and Shipping Company, Limited, Masulipatam (hereinafter referred to as 'the Company') was incorporated under the provisions of the Indian Companies Act in or about the year 1937. The main activity of the Company consisted in conducting the business of clearing and forwarding agents for loading goods in Masulipatam port into ships, which anchor at a distance from the shore, through country craft owned by it. Among the properties acquired by the company on its formation were the rights, interests and the benefits of all existing contracts then possessed by one P.V. Rangayya of Masulipatam and his family. This family may for the sake of brevity, be referred to as the Presingu family and is now represented by one Someswara Rao, who i...
District Welfare Officer, Guntur Vs. Pillalamarri Ramakrishna Somayaju ...
Court: Andhra Pradesh
Decided on: Jul-27-1961
Reported in: AIR1963AP328
Satyanarayana Raju, J.1. These are two connected appeals from the judgment and decree of the Court of the Additional Subordinate Judge, Guntur in O. P. No. 18 of 1954 modifying an award of the Land Acquisition Officer.2. The land to which these appeals relate consists of an area of 4 acres and 10 cents and is situated in Malkapuram Agraharam. This land was acquired by Government for the purpose of providing house sites for harijans pursuant to a Government notification, dated the 13th May, 1953 issued under the provisions of the Land Acquisition Act. On the date of the notification, the land was occupied by two tenants. The tenants did not prefer any claim for compensation, hut the land-holder (hereinafter referred to as 'the claimant') demanded compensation at the rate of Rs. 3,000/- per acre. The Land Acquisition Officer decided to apply a flat rate in respect of the land under acquisition and to fix flat rate at Rs. 1,000/- per acre.3. The claimant did not accept the award and he du...
In Re: Talupula Narayanaswamy
Court: Andhra Pradesh
Decided on: Jul-27-1961
Reported in: [1962]13STC595(AP)
Chandra Reddy, C.J.1. The only point raised in this tax revision case is as to the starting period of limitation of three years prescribed by Rule 17 of the Madras General Sales Tax Rules, 1939. It is contended by Sri Rajeswara Rao, learned counsel for the petitioner, that the period of three years should be computed from the beginning of the assessment year and not from the end of that year. The answer to this contention turns upon the interpretation of Rule 17, which is as under:(I) If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to the tax in any year or if the licence fee has escaped levy in any year, the assessing authority or licensing authority, as the case may be, subject to the provisions of Sub-rule (1-A), may, at any time within three years next succeeding that to which the tax or licence fee relates, determine to the best of his judgment the turnover which has escaped assessment and assess the tax payable on...
Raja Reddy Vs. District Collector, Nizamabad and anr.
Court: Andhra Pradesh
Decided on: Jul-26-1961
Reported in: AIR1964AP116; 1964CriLJ329
P. Chandra Reddy, C.J.1. This is an appeal against the order of our learned brother, Seshachalapathi J. dismissing a writ petition to quash the order of the Collector, Nizamabad, rejecting the application of the appellant for licence for the sale of arms and ammunition.2. The appellant is a resident of Nizamabad and carries on business in the sale of medicines and otner articles in that place. He applied to the District collector on 30-10-1952 for the grant of licence for the sale or arms and ammunition in Nizamabad. There was also another application for licence by Messrs. Supreme firms Stores, Hyderabad.3. The Collector instead of deciding the matter himself referred the two applications to Government for their orders.4. The Government taking into consideration the re-commendation of the police authorities lhat one shop would suffice for the sale of arms and ammunition in Nizamabau and that the Supreme Arms Stores, Hyderabad, was better suited to carry on the business in arms and amm...
Singareni Collieries Co. Ltd. Vs. Commissioner of Commercial Taxes
Court: Andhra Pradesh
Decided on: Jul-25-1961
Reported in: [1961]12STC838(AP)
Chandra Reddy, C.J. 1. These two appeals preferred by the Singareni Collieries Co., Ltd., raise the question of limitation applicable to revisions entertained by the Commissioner of Commercial Taxes under Section 15 of the Hyderabad General Sales Tax Act read with Rule 30 of the Hyderabad General Sales Tax Rules, 1950.2. Special Appeal No. 1 of 1961 relates to the assessment year 1954-55 and Special Appeal No. 2 of 1961 relates to the assessment year 1955-56. For the assessment year 1954-55, the assessee returned a gross turnover of Rs. 3,10,96127-15-2 and a net turnover of Rs. 1,35,28,841-14-0 claiming exemption on a turnover of Rs. 1,75,67,286-1-2 on the ground that this represents sales of inter-State character. Similarly, for the assessment year 1955-56 the assessee returned a gross turnover of Rs. 3,15,79,573-8-11 and a net turnover of Rs. 1,98,39,936-13-3 claiming exemption on a turnover of Rs. 1,17,39,636-11-8 on the ground that this represents sales of inter-State character.3. ...
P.M. Deshpande and anr. Vs. Ferro Alloys Corporation and
Court: Andhra Pradesh
Decided on: Jul-24-1961
Reported in: AIR1964AP471; 1964CriLJ378; (1964)ILLJ613AP
Kumarayya, J. 1. The petitioners have been convicted by the Industrial Tribunal, Hyderabad Cum-Special First Class Magistrate Hyderabad, for contravention of the provisions of Sections 27 and 29 of the Industrial Disputes Act, and sentenced to imprisonment and also to fine. On appeal, the Sessions Judge, Secunderabad, giving benefit of doubt to accused-1 acquitted him of an offence under Section 29 and upheld the conviction of A.2 under that Section and of both the accused on the other count, but maintained only the sentence of fine awarded to the accused. The petitioners have, therefore, come up to this Court invoking its revisionary powers. Petitioner No. 1 P. M. Deshpande is the Executive Member of the FACOR and Sree R. B. Sreeram Workers' Union and the 2nd petitioner is the President of the said Union. There was a strike from 24-9-1960 to 1-10-1960 of the FACOR and R. B. Sree Ram and Company (Private) Ltd. The case of the prosecution is that there was a settlement during the course...
The State of Andhra Pradesh Vs. Sri Sitharamanjaneya Rice, Groundnut a ...
Court: Andhra Pradesh
Decided on: Jul-23-1961
Reported in: [1962]13STC31(AP)
ORDERJaganmohan Reddy, J.1. This tax revision case is by the State of Andhra Pradesh against the order of the Tribunal setting aside the order of the assessing officer and of the first appellate authority and remanding the case for allowing rebate to the assessee under Rule 18 of the Madras General Sales Tax (Turnover and Assessment) Rules, (hereinafter called the Rules).2. The assessee, a manufacturer of groundnut oil registered under Rule 18 of the Rules for the year 1955-56, was submitting his monthly returns and claiming rebates on purchases of groundnut as provided under Sub-rule (2) of that rule. During the period of assessment on nth February, 1956, the Commercial Tax Officer, Visakhapatnam, recovered on a surprise inspection made by him some books of account disclosing clandestine transactions on a large scale, and consequently he rejected the turnovers for the months of April to September, 1955, and October to December, 1955, and best judgment turnover was determined. The reba...
Gutta Sriramulu Naidu and anr. Vs. the State
Court: Andhra Pradesh
Decided on: Jul-21-1961
Reported in: 1963CriLJ546
Anantanarayana Ayyar, J.1. In C. C. No, 1 of 1956 the Special Judge, Chittoor, tried two accused and convicted and sentenced them as follows:______________________________________________________________________________________S. No. Charge. Section. Conviction. Sentence.______________________________________________________________________________________ 1. Charge No. 1. Section 120B, A-1 and A-2 No separate sentence was I.P.C. guilty. awarded under this charge. 2 Charge 1 (ft). Section 5 (2) A-l guilty. R.I. for 3 years. read with Section 5(1) of the Central Act II of 1947.3 Charge 1 (b). Section 5 (2) A-2 guilty. R.I. for 2 years. read with Section 5(1)(d) of the Central Act II of 1947 and 109, I.P.C.4. Charge 2. Section 477A, A-1 guilty. R.I. for 3 years. I.P.C.5 Charge 3. Section 465, A-1 guilty. R.I. for 1 year, I.P.C.6. Charge 4. Section 420 A-1 guilty. R.I. for 2 years. read with Section 109, I.P.C.7. Charge 5. Section 420, A-2 guilty. R.I. for 2 years.8. Charge 6. Section 471...
Munaga Peraiah Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-19-1961
Reported in: [1962]13STC26(AP)
ORDERP. Chandra Reddy, C.J.1. The petitioner seeks to revise the order of the Sales Tax Appellate Tribunal dismissing an appeal preferred against the judgment of the Deputy Commissioner of Commercial Taxes, Guntur.2. This petition relates to the assessment year 1954-55. The petitioner is a dealer in paddy and rice. He was assessed on a turnover of Rs. 2,06,930-9-3 on 1st December, 1955. A notice was issued to him on 31st October, 1958, to show cause why assessment should not be made on the additional turnover on the ground of its having been suppressed and it having escaped assessment in the previous assessment. The explanation submitted by the assessee was rejected and the assessing authority determined the suppressed turnover at Rs. 8,55,506-11-6 and levied a tax of Rs. 13,367-30 nP.3. The assessee preferred an appeal to the Deputy Commissioner of Commercial Taxes against the additional assessment but it was dismissed and the dismissal was confirmed on further appeal by the Sales Tax...
Kollapudi Govindamma Vs. Mandru Bullemma
Court: Andhra Pradesh
Decided on: Jul-18-1961
Reported in: AIR1962AP243
Satyanarayana Raju, J.(1) This appeal has been brought against the judgment of Mr. Justice Chandra Reddy (as he then was) affirming an order made by the lower appellate Court, refusing execution against the respondent.(2) The decree that was sought to be executed was one passed against the respondent in O. S. No. 65 of 1951 on the file of the District Munsif's Court, Tenali. It is unnecessary to enter in to the history of that litigation; it is sufficient to state for the present that the decree was for recovery of a sum of Rs. 1800/-. against the estate of one Subbaiah alias Prakasam in the hands of the respondent. Subbiah died about twenty five years ago leaving him surviving his son, Siviah, and his widow, Bullemma (respondent). Siviah died about fifteen years ago and on his death, the respondent succeeded to her son's estate. The plaintiff-appellant applied for attachment of two items of property -- a house and 60 cents of land. The respondent objected to the attachment on a two-fo...
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