Andhra Pradesh Court January 1962 Judgments
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Commissioner of Income-tax Vs. Nanduri Suryanarayana and Another.
Court: Andhra Pradesh
Decided on: Jan-15-1962
Reported in: [1962]46ITR894(AP)
UMAMAHESWARAM J. - This reference arises under section 66(2) of the Indian Income-tax Act. The two questions referred to for decision are as follows :'(1) Whether, on the facts and in the circumstances of the case, there was material before the Appellate Tribunal to hold that the transaction of purchase and sale of land was not an adventure in the nature of trade and(2) If it was an adventure in the nature of trade, whether, on the facts and in the circumstances of the case, the Tribunals decision holding that the profit on account of sales in the year of account alone would be assessable this year and was according to law ?'We have perused the decision of the Appellate Tribunal and find that it was not held that the sale of land was not an adventure in the nature of trade. Consequently, the first question does not arise for decision on the admitted facts of the case.The main question that arises for decision is question No. 2. It is necessary to set out a few facts for the purpose of ...
Mohd. Ali Hasan Khan and ors. Vs. Bhagirathlal and ors.
Court: Andhra Pradesh
Decided on: Jan-12-1962
Reported in: AIR1964AP126
Kumarayya, J.1. These two appeals arise out of an award made by the Jagirdars Debt Settlement Board in case No. 159 of 1953. They raise two questions of law of some importance. The first question is, whether the debt due to an evacuee vested in the Custodian under the Administration of Evacuee Property Act (31 of 1950) is beyond the- reach of the Hyderabad Jagirdars Debt Settlement Act, 1952 (hereinafter referred to as the Act). The second is, whether, on the facts and circumstances of the case failure to comply with the provisions of Sections 27 to 29 of the Act would vitiate the award.2. In order to appreciate the arguments advanced in this behalf, it is expedient to make a brief statement of facts. Nawab Fakhar Nawas Jung, Ex-Jagirdar, had run into huge debts. Some of his creditors had obtained decrees from the courts. There were also others, both secured and unsecured creditors. After the abolition of the Jagirs and the advent of the Hyderabad Jagirdars Debt Settlement Act, one Say...
A. Ramaswami Vs. K. Venkamma
Court: Andhra Pradesh
Decided on: Jan-11-1962
Reported in: AIR1963AP135
Shandra Reddy, C.J.1. This appeal preferred by the Judgment-debtor in O.S. No. 41 of 1956 on the file of the Subordinate Judge's Court, Anantapur, raises the question as to whether a succession certificate should be obtained under Section 214 of the Indian Succession Act (39 of 1925) by the legal representatives of the decree-holder when they seen to execute the decree for sale of the mortgaged property.2. The facts leading up to this appeal lie in a narrow compass and are these: A decree was obtained by ore Parvathamma against the appellant on the foot of a mortgaged executed on 21-4-1949 for Rs. 20,000/-. A preliminary decree was passed or 26-3-57 for Rs. 23,783-12-0 and this was followed up by a final decree for sale of the mortgaged properly on 14-12-1957 as the judgment-debtor did not make deposit of the amount due under the mortgage. Sometime thereafter, the decree-holder levied execution in E.P. No. 60 of 1959 but she died in December, 1960. Thereupon, the present respondent fil...
Mandul Naganna Vs. Lachmi Bai
Court: Andhra Pradesh
Decided on: Jan-02-1962
Reported in: AIR1963AP82
P. Chandha Reddy, C.J.1. The respondent, the wife, presented a petition under Section 13(2) of the Hindi Marriage Act, 1955, for divorce on the ground inter alia that her husband had married again.2. While not denying that he married a second wife, the appellant resisted the petition on the ground that subsequent to the filing of the petition he had divorced the second wife.3. The trial Court granted a decree for the wife in the view that the divorce of the second wife did not prevent the first wife from getting a divorce, apart from its finding that the deed of divorce was obtained merely with a view to defeat the claim of the respondent. It is this decree that is now under appeal by the husband.4. The argument presented by Sri Manohar Singh, learned counsel for the appellant, is that since the second wife was divorced subsequent to the institution of the petition the trial Court should have dismissed the petition. We do not think that we can accede to this proposition. For one thing,...
N. Bhaktavatsalam and ors. Vs. the State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jan-02-1962
Reported in: AIR1964AP469
Chandra Reddy, C.J. 1. This is an appeal against the order of our learned brother Seshachelapati, J., dismissing a petition for the issue of a Writ of Mandamus directing the 1st respondent to forbear from giving effect to G. O. Rt. No. 2957 Home (Courts-I) Department, dated 9-10-1961 or, in the alternative, to call for the records and issue a Writ of Certiorari to quash the above said G. O.2. The facts material for the purpose of this enquiry are these. In July 1960, the State Government sanctioned an additional District Munsif's Court for the Krishna District for six months and it was located at Avanigadda in Divi Taluk with jurisdiction over the whole of that taluk which was till then being exercised before by the Court of the District Munsif, Masulipatam. The duration of the temporary Court was extended by subsequent notifications upto 30th June, 1961. As no orders were received from the State Government for the continuance of the temporary Court in September, 1961, the High Court i...
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