Andhra Pradesh Court August 1961 Judgments
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Vizagapatnam Sugars and Refinery Ltd. Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Aug-30-1961
Reported in: [1963]47ITR139(AP)
CHANDRASEKHARA SASTRY J. - This is a reference under section 66(1) of the Indian Income-tax Act. The assessee is a public limited company incorporated in 1935 manufacturing sugar and its bye-products. The assessments relate to the years 1950-51, 1951-52 and 1952-53, the accounting years being the three years ending with June 30, 1949, June 30, 1950 and June 30, 1951. In respect of its business, the company resolved to issue mortgage debentures of the value of Rs. 2.5 lakhs. The resolution of the board of directors relating thereto is dated April 15, 1941. This resolution of the board of directors was confirmed by a resolution of the company at its extraordinary meeting held on June 4, 1941. It was further resolved that the company do pay brokerage not exceeding 2.5% and such commission on the sales of sugar for such period as the company may determine to such person or due course, the debentures of the value of Rs. 2.5 lakhs were issued and subsequently allotted. The brokerage of 2.5% ...
K. Vidyanand Vs. Erramma and anr.
Court: Andhra Pradesh
Decided on: Aug-24-1961
Reported in: 1962CriLJ463
ORDERSanjeeva Rao Nayudu, J.1. Both these revisions are directed against the judgment of the Vlllth City Magistrate Hyderabad, dated 23rf May, 19S0, finding the accused (petitioner in Cri. Revision Case Mo. 512/60) hereinafter referred to as the accuses, guilty of an offence Under Section 323, Indian Penal Code, and sentencing him to pay a fine of Rs. 50/-. Criminal Revision Case No. 525 of 1960 has been preferred by the complainant in the case asking for enhancement of the sentence. The revisions arising out of the same judgment are heard together.2. The facts leading up to these revisions may be briefly noticed:On 31-12-1959 at about 6 p. m. the complainant (Petitioner in Cri. R. C. No. 525 of 1960) hereinafter referred teas the complainant, went to the house of the accused for the purpose of asking him for the repayment of a loan previously advanced by her to the accused. The accused and his wife came out of the house, and the accused beat her with a ruler on the head, and on or aro...
Tammareddi Venkataramayya and anr. Vs. Tammareddi Tandava Krishna Rao ...
Court: Andhra Pradesh
Decided on: Aug-22-1961
Reported in: AIR1963AP305
Anantanarayana Ayyar, J. 1. This is an appeal against the judgment and decree in O. S. No. 66 of 1954 on the file of the Subordinate Judge, Gudivada. The first appellant was the first defendant in that suit. By an order of this Court dated 22-9-1958 in C. M. P. No. 4817 of 1958, the third respondent in this appeal, who was the third defendant in the suit, was transposed as second appellant.2. One Nimmagadda Venkata Subbaiah owned ample properties. He had no children and was living with his wife (D. W. 9). He was bringing up his brother's son (D. W. 6). Venkata Sub-baiah gave some properties to D. W. 6 by a document, Ex. B-19. He also wanted to give some property to the first defendant who was the son of a sister of D. W. 9. The wife of the first defendant, namely, the fourth defendant, was granddaughter of a brother of Venkata Subbaiab. Venkata Subbaiah died before he could execute any document giving properties to the first defendant. With a view to give effect to the desire of Venkat...
Sri Radhakrishna and Co. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-22-1961
Reported in: [1962]13STC117(AP)
ORDERP. Chandra Reddy, C.J.1. This matter is referred to a Bench by our learned brother, Seshachalapati, J., as, in his opinion, it involves an important point of law bearing on the interpretation of Section 14(2) of the Andhra Pradesh General Sales Tax Act (VI of 1957) and it is bare of authority.2. The point for decision is a short one, namely, whether penalty under Section 14(2) can be levied after the best judgment assessment was made under Section 14(1). The facts relevant to this enquiry may be shortly stated. The petitioner is a partnership firm carrying on the business of manufacture of groundnut oil and cake and paddy and rice. For the assessment year 1957-58, they submitted monthly returns of their transactions. In the course of that year, a sudden inspection of the business premises led to the recovery of accounts which disclosed that the assessee suppressed a good part of the turnover. As the partnership did not disclose several taxable items in the monthly returns with the...
In Re: Kankanampati Nagayya and ors.
Court: Andhra Pradesh
Decided on: Aug-18-1961
Reported in: 1962CriLJ719
ORDERKumarayya, J.1. This is a petition to quash the committal order which was made by the Judicial Second Class Magistrate, Sattenapalli in the following circumstances.2. The accused, three in number, are residents of Dechavaram, village, a village said to be predominantly faction-ridden. P.Ws. 5'to 11 belong to one party nnd the accused to the other party. On 30-9-1959, Kankanampati Seetharamamma, wife of A-l met her death by, drowning in a well. According to the prosecution, W day the deceased and her brother-in-law fell out on' some matter in their field, and, as a result, while returning' home at about 10 A.M. she jumped into a well to commit suicide. Dandakoti Subba Rao, who happened to see her jumping into the well, raised an alarm immediately. Thereupon some persons came running to the well, but it took sometime for them to take her out of the well, and by that time her life had become extinct. A-l and A-2 were made aware of the facts leading to the death of the deceased. They ...
Messrs. Kylasa Sarabhaiah Vs. Commissioner of Income-tax, Andhra Prade ...
Court: Andhra Pradesh
Decided on: Aug-18-1961
Reported in: [1962]46ITR470(AP)
R.C. No. 37/59CHANDRASEKHARA SASTRY J. - This is a reference under section 66, clause (1), of the Indian Income-tax Act (XI of 1922). The question referred to for decision is : Whether, on the facts and circumstances of the case, the assessee is entitled to registration under section 26A of the Income-tax Act ?' The facts leading up to this reference are as follows : The assessee filed an application on June 30, 1955, before the Income-tax Officer, C-Ward, Hyderabad, for renewal of the registration under section 26A of the Indian Income-tax Act (hereinafter referred to as the Act). As per the application, the following were shown as the partners :Share Rs. A. P.1. M/s. Kylasa Sarabharah (a firm consisting of the following partners). (a) Kylasa Veereslingam ....(b) Nagendra Rao } 090 2. K. Sathaiah .... 036 3. V. Narayana .... 036 Total 100 The application was signed by K. Veeresalingam, K. Nagendra Rao, K. Sathaiah and V. Narayana. The assessment year was 1955-56 and the accounting yea...
Dalavai Nagarajamma Vs. State Bank of India, Cuttapah and ors.
Court: Andhra Pradesh
Decided on: Aug-14-1961
Reported in: AIR1962AP260
Chandra Reddy, C.J.1.This appeal is filed by the first defendants in O. S. No.13 of 1955 on the file of the District Court, Cuddapah against the judgement of Umamaheswaram, J., under Clause 15 of the Letters Patent.(2) The facts leading up to this litigation are the following. One Dalavayi Ramaswami, who was a Deputy Superintendent of Police, died on 15-7-1954. He left a fixed deposit of Rs. 10,0000/ with the Imperial Bank of India (State Bank Of India) Cuddapah, in the joint names of himself and the appellant, payable on either or the survivor. During his life time, a sum of Rs. 4,000/ was borrowed by the parties on the security of the fixed deposit. The balance payable was only Rs. 6,092-7-0. As this amount was claimed by Ramaswami's brother, his wife, who at the relevant time was living away from him, and the appellant who described herself as another wife of Ramaswami the Imperial Bank of Indian instituted the inter-pleader suit (O. S. No. 13 of 1955) for adjudication of title to t...
Morrapu Satyanarayanan Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-11-1961
Reported in: 1962CriLJ644
ORDERSanjeeva Row Naidu, J.1. These two Criminal Revision Cases are directed against the judgment and order of the Additional Sessions Judge, Visakhapatnam dated 31st May I960 in Criminal Appeal No. 387 of 1956 on the file of the said Court, confirming the conviction of the petitioners in the two cases and sentencing the petitioner in Cri. R. C. No. 293 of 1960 to two months rigorous imprisonment and a fine of Rs. 20/- and in default to rigorous imprisonment for five days; and the petitioner in Cri. R. C. No. 294 of 1960 to rigorous imprisonment for one month and a fine of RS. 10/- and in default to suffer rigorous imprisonment for five days.2. The petitioner in Cri R. C, No. 293 of 1960 hereinafter referred to as the 1st accused, and the petitioner in Cri. R. C. No. 294 of 1960, hereinafter referred to as the 7th accused, along with five others, were prosecuted in the Court of the Judicial First Class Magistrate, Parvatipuram in C.C. No. 124 of 1956 on the file of the said Court, the ...
B. Koteswara Rao Vs. Commissioner of Income-tax, Andhra Pradesh, and O ...
Court: Andhra Pradesh
Decided on: Aug-10-1961
Reported in: [1962]46ITR882(AP)
CHANDRA REDDY C.J. - The Income-tax Appellate Tribunal, Hyderabad Bench has referred the following question for the opinion of this court under section 66(1) of the Indian Income-tax Act (hereinafter called the Act for the sake of convenience) namely :'Whether, the assessee firm is entitled to exemption from tax in respect of the profits of Rs. 11,878 relating to the period April 1, 1946, to May 13, 1946, or Rs. 26,518 relating to the period April 1, 1946, to July 5, 1946 ?'The material facts leading up to this reference may be shortly stated. Two persons, by names Kotaiah and Veera Sarabhaiah, entered into a partnership in 1915 and carried on the business of manufacturing expellers, spare, parts etc. under the name and style of 'Shanker Foundry'. The only document in support of the partnership was made on November 30, 1938. That document recited, inter alia, that the shares of the two partners would be equal until the business was discontinued. As Kotaiah, one of the partners, was not...
In Re: Ramapuram Ayyanna
Court: Andhra Pradesh
Decided on: Aug-08-1961
Reported in: AIR1963AP334; 1963CriLJ249
ORDERSanjeeva Row Nayudu, J.1. This revision is directed against the judgment and order of the Court of Session, Kistna Division, Masulipatam dated 20th July, I960 in Criminal Appeal No. 75 of 1960 on the file of the said Court, confirming the conviction and sentence of the petitioner passed by the Addl. District Munsif-Magiatrate, VJjayawada in Calendar Case Mo. 326 of J959 on the file of the said Court.2. The petitioner herein was charged before theSecond Addl. Munsif-Magistrate, Vijayawada under Section 9(a)of the Opium Act (1 of 1878) and convicted of that chargeand sentenced to four months' simple imprisonment and (sic)fine of Rs. 50/- and in default to simple imprisonment for (sic)further period of one month.3. Against this, he preferred an appeal to the Court of Session, Kistna at Masulipatam. The learned Sesions Judge confirmed the conviction and sentence and dismissed the appeal. Hence the present revision.4. It may be necessary at the outset to briefly notice; the facts, whic...
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