Andhra Pradesh Court September 1961 Judgments
Sri Krishna Coconut Co. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-29-1961
Reported in: [1962]13STC193(AP)
ORDERChandra Reddy, C.J.1. This revision relates to the assessment year 1957-58. The petitioner is a dealer in coconuts and copra. For the relevant period, the taxable turnover was determined by the proper Commercial Tax Officer at Rs. 93,099-15-6 disallowing the exemption claimed by the petitioner on Rs. 69,654-10-0, which was exigible to tax under the Andhra Pradesh General Sales Tax Act, 1957. This turnover covered transactions that occurred subsequent to 14th June, 1957, while the balance related to the prior period. The petitioner made no claim for exemption in regard to Rs. 23,445-5-6 on which tax was levied under the Madras General Sales Tax Act. As no relief was granted to the petitioner in regard to Rs. 69,654-10-0, he carried the matter in appeal to the Deputy Commissioner of Commercial Taxes and a further appeal to the Sales Tax Appellate Tribunal but without success. It is to revise the order of the Sales Tax Appellate Tribunal confirming that of the department that this re...
Tag this Judgment!R.S. Mahmood Vs. Syed Ahmed
Court: Andhra Pradesh
Decided on: Sep-28-1961
Reported in: AIR1963AP65
ORDERChandra Reddi, C.J.1. This revision petition is referred to a Bench by the late Ramachandra Rao J., as he felt that an authoritative ruling of a Division Bench was needed on the question whether notes of evidence recorded by ore Judge could be acted upon by his successor in office.2. The facts leading up to the reference are in a short compass. The respondent laid an action in the Court of Small Causes, Hyderabad for recovery of a sum of Rs. 1,200/-. After the plaintiff adduced his evidence, the Chief Judge of the Court of Small Causes who was trying that cause, died. When his successor took up the trial of the case, the defendant put in a petition requesting that the case should be heard de novo. This request was refused and the trial Judge wanted to proceed with the trial of the suit from the stage at which it was left by his predecessor. Thereupon, the defendant filed the present revision under Section 12 of the Hyderabad Small Causes Courts Act.3. The question raised by this p...
Tag this Judgment!K. Jagadeswariah Vs. Pingle Vijayapal Reddy and Others.
Court: Andhra Pradesh
Decided on: Sep-27-1961
Reported in: [1963]47ITR300(AP)
The second defendant in O. S. No. 18 of 1958 on the file of the court of the Subordinate Judge, Warangal, is the petitioner in this case. Respondents Nos. 1 and 2 filed a suit against the defendants for recovery of about Rs. 30,000. One of the defences raised was that the respondents Nos. 1 and 2 and another, Ravva Pullaiah, constituted a partnership and that, as the partnership was not registered, the suit is not maintainable. Defendants Nos. 1 and 2 filed I. A. No. 76 of 1961 in the lower court to summon the Income-tax Officer to produce a letter dated April 24, 1956, written by P. Ramachandra Rao & Co., Chartered Accountants, and who represented the respondents Nos. 1 and 2 before the Income-tax Officer, Warangal Circle, Warangal, requesting the return of the original partnership deed filed in the department. It is stated that the said letter also bears an endorsement of the Income-tax Officer that the said document might be returned and also contains an endorsement by the chartered...
Tag this Judgment!State of Andhra Pradesh Represented by Collector, Guntur Vs. Desoboyan ...
Court: Andhra Pradesh
Decided on: Sep-25-1961
Reported in: AIR1963AP67
Jaganmohan Reddy, J.The simple question in this second appeal is whether the Civil courts had jurisdiction ' in determining the reasonableness of the extent of an assignment marie out of a tank poramboke over which the villagers claimed customary prescriptive public right. The courts below have held firstly that the villagers had established that they asserted rights and have been using the water from the tank and therefore they have acquired a right therein. They have further held that the land assigned to defendants 2 to 4, political sufferers was of an extent of Ac. 6-00, leaving a water spread of over Ac. 4-00 and odd. The total area of the Survey No. is about Ac. 12-00 as it now exists and the Courts below have held that having regard to the area of the bund etc., the water spread of Ac. 4-00 is not sufficient for the, purposes of the villagers, particularly having regard to the growing needs of the village. The trial court decreed the suit against all the four defendants. Against...
Tag this Judgment!The Deities of Sri Audinarayana Swamy and Anjenayaaswami Temples of Do ...
Court: Andhra Pradesh
Decided on: Sep-22-1961
Reported in: AIR1962AP245
Chandra Reddy, C.J. (1) The question we are called upon to decide in these two petitions is as to the effect of cancellation of a certificate under Order XII, Rule 3 of the Supreme Court Rules, 1950. (2) The deities of Sri Audinaraayanaswamy and Anjaneyaswami Temples of Donepudi represented by the Executive Officer, N. Mohana Rao, the petitioner in these petitions, obtained leave to 8 appeal to the supreme Court against the judgment of this Court in A. S. No. 591 of 1952. The petitioner had to furnish security and deposit the money required for preparation of books for the use of the Supreme Court before 18-12-1959. As he failed to do either till 4-3-1960 nor had he applied for extension of time, this Court cancelled the certificate granted on 6-11-1959. Shortly thereafter, the petitioner filed C. M. P. No. 4713 of 1960 for reviewing that order setting out the circumstances that prevented him from furnishing security and to make the necessary deposit. (3) When this petition came on for...
Tag this Judgment!Kodidasu Appalaswamy and Suryanarayana Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Sep-22-1961
Reported in: [1962]46ITR735(AP)
CHANDRASEKHARA SASTRY J. - These two references, on under section 66(1) and the other under section 66(2) of the Indian Income-tax Act respectively, arise out of the same assessment proceedings.We shall first take up R.C. No. 49 of 1959. The assessee is firm consisting of two partners, Kodidasu Appalaswamy and Suryanarayana. The assessment year is 1952-53, the account year being from April 1, 1951, to March 31, 1952. The assessee firm carried on the business of milling paddy and manufacturing of groundnut oil. The application which led to this reference was filed by Kodidasu Appalaswamy, one of the two partners of the assessee firm. It appears that he subsequently died on June 26, 1959, and that, therefore, his son, Sanyasi Row, was impleaded as his legal representative. Appalaswamys share was 3/4th and Suryanarayanas share was 1/4th. A notice under section 22(2) of the Income-tax Act was served upon the firm on June 13, 1952, and the date before which the return had to be submitted wa...
Tag this Judgment!In Re: Barla Joginadham
Court: Andhra Pradesh
Decided on: Sep-21-1961
Reported in: 1962CriLJ523
Munikanniah, J.1. This appeal has been preferred by Barla Joginadham, who was tried along with eight others for the murder of the Esum Nookayya. The appellant (A-1) alone has been convicted of the offence Under Section 304, Part I, IPC while the rest of the accused have been acquitted of all the charges against them.2. The occurrence is alleged to have taken place in the field known as 'Peddagaruvu' in R. S. No. 103/2 in Naruvada village. The appellant claimed to be a lessee from D.W. 1 and maintained that he was In possession of that field (Peddagaruvu). A suit filed by the appellant (0. S. )to. 147 of 1958) as a lessee had been decreed ex pane but later on, at the instance of the deceased and his (lessors who were defendants to the suit, the ex parte decree was set aside and the suit was restored to file on the 34th August, 1959.' Thereafter (roughly a month later) in the early hours of 24-9-1959, the appellant went with loughs to till the land. It is said A-l was sowing the field wi...
Tag this Judgment!Mohammed Kamal Khan and ors. Vs. the State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Sep-20-1961
Reported in: AIR1962AP247
(1) This is an appeal against the judgement of the First Additional City Civil Judge, Hyderabad, rejecting the plaintiff's suit on the ground that it is not entertainable by a Civil Court having regard to Section 9(2) read with Rule 30 of the Citizenship Act, 57 of 1955 (here-inafter referred to as the Act).(2) The plaintiff-appellant averred that he was an Indian citizen by birth and that he had gone to Pakistan to establish a branch office, but after he went there due to difficulties and restrictions imposed by India and Pakistan respectively on the migration of people from one side to the other, he was not in a position to cone back and though he made attempts to get a no objection certificate from the Indian High Commissioner, he was ultimately forced to obtain a Pakistani passport and visa from the Government of India and return to India in or about 1955. His wife and children plaintiffs 2, 3, 4 and 7 returned earlier in 1954. After the expiry of the visa he was served with an ord...
Tag this Judgment!Pendyala Narasimham Vs. Pendyala Venkata Narasimha Rao
Court: Andhra Pradesh
Decided on: Sep-20-1961
Reported in: AIR1963AP78
Chandra Reddy, C.J.1. This appeal is directed against the preliminary decree of the Subordinate judge Narasaraopet in O.S. No. 72 of 1953. The 1st defendant is the appellant. It arises our of an action laid by the respondent herein for recovering the properties in question for avoiding the alienations made by the 1st defendant and for an account of the management of the properties by the 1st defendant.2 The facts material for the purpose of this appeal are briefly these. One Pendyala Narasimham had four sons by name Venkayya, Ramalingam, Punnaiah and Satyanarayana. The first of the sons pre-deceased his father. Narasiham died in 1928 leaving behind him three sons Ramalinga, Punnaiah and Satyanarayana. Ramalingam died in 1930 survived by his widow, Anantamma. His younger brothers died in 1934 and 1935 respectively issueless. In 1952, the widow of Ramalingam adopted the plaintiff. Shortly thereafter, the adopted boy required the 1st defendant by registered notice to deliver possession of...
Tag this Judgment!Municipal Health Officer Vs. Matta Ranganayakulu
Court: Andhra Pradesh
Decided on: Sep-20-1961
Reported in: 1962CriLJ461
ORDERSharfuddin Ahmed, J.1. The short question that arises in this case on a reference by the J.S. C M. Ongole under 'section 432 Criminal procedure Code is whether Sub-section (3) of Section 249 of the Madras Dist. Municipalities Act is void and unenforceable being repugnant and opposed to the fundamental rights guaranteed to a citizen under Article 19 of the Constitution of India.2. The question arises In the following circumstances. The respondent herein was charge-sheeted for an offence Under Sections 249 and 250 read with Section 313 (1) of the Madras Dist. Municipalities Act inasmuch as he was found to be running a machinery viz., timber cutting machine with ten horse power electric Motor without obtaining necessary licence as required Under Section 249 of the Madras Disi Municipalities Act. It was contended in that connection with reference to decisions of the Madras and Mysore High Courts that the powers vested in the Municipality Under Section 249 (3) were arbitrary and theref...
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