Andhra Pradesh Court November 1963 Judgments
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Boggavarapu Peda Ammaiah Vs. Commissioner of Income-tax, Andhra Prades ...
Court: Andhra Pradesh
Decided on: Nov-13-1963
Reported in: [1964]54ITR578(AP)
P. CHANDRA REDDY J - The question that requires an answer in this reference is framed in the following words :'Whether the proportionate income accruing on the sale of tobacco after the process of flue-curing, is income exempt under section 4(3)(viii) of the Act being agricultural income within the meaning of section 2(1)(b) of the Act ?'The reference relates to the assessment year 1955-56. The assessee is a Hindu undivided family. One of the businesses carried on by the assessee is export in tobacco, which is grown on the assessees lands. Exemption from tax was claimed by the assessee under section 4(3)(vii) of the Indian Income-tax Act in respect of income arising on the sale of tobacco as agricultural income. The department allowed the claim in part. The income ascribable to the operations carried on up to the stage of 'flue-coring' of the tobacco was regarded as agricultural income, while that accruing from subsequent activities up to and including the sale of tobacco by export to ...
Kummathi Narayanappa Vs. Talari Akkulappa and ors.
Court: Andhra Pradesh
Decided on: Nov-13-1963
Reported in: AIR1965AP215
(1) The main question that requires determination in this appeal is whether the petition filed by the judgment-debtors-respondents to set aside the sale is within time or not. The appellant is the decree-holder and auction purchaser in O. S. No. 72 of 1950 on the file of the District Munsif, Anantapur while the respondents are the judgment-debtors. In the execution of decree the properties belonging to the judgment-debtors were sold in E. P. No 124 of 1955 on 9-12-1955. Out of the entire properties sold three items of land were sold and purchased by the appellant for Rs. 715/- and the same was confirmed on 18-1-1956. Some of the judgment-debtors filed E. A. No. 355 of 1956 on 9-4-1956 to set aside the sale under O. 21 R. 90 C. P. C. and Sec. 47 C. P. C. alleging that fraud was played by the decree-holder. There was no proclamation of sale and consequently the property valued at Rs. 11,000/- was sold for a very inadequate sum of Rs. 715/- thereby causing substantial injury to the judgme...
Bhadurmal Vs. Bizaatunnisa Begum and ors.
Court: Andhra Pradesh
Decided on: Nov-12-1963
Reported in: AIR1964AP365
1. This appeal raises an interesting question of limitation. The appellant is a creditor, while the respondent is a jagirdar-debtor. It is the case of the appellant that the respondent has been borrowing moneys from him on bonds and promissory notes. She borrowed a sum of Rs. 18,000/- on the 12th Meher 1356 F. at 9% per annum, repayment being on monthly instalments of Rs. 300/- with a condition that default of any instalment would entitle the creditor to recover the balance of the amount. Apart from this debt, there are four others Rs. 3,200/- borrowed on a document dated the 4th Thir, 1357 F. at 12% per annum; Rs. 500/- under a document dated 10th Meher 1357 F. at 12% per annum; Rs. 600/-by a document dated the 15th Bahman 1358 F. and Rs. 8,000/- under a document of 10th Ardibehist, 1353 F. at 6% per annum. Except for the first debt of Rs. 18,000/- obtained under a band dated the 12th Meher, 1355 F., all the other debts have been held by the Board to be time-barred.In respect of the f...
Cherukuru Brahmiah Vs. Kurapati Chelavapilla Setti and ors.
Court: Andhra Pradesh
Decided on: Nov-12-1963
Reported in: AIR1964AP439
Anantanarayana Ayyar, J. 1. The appellant, Cherukuru Brahmiah, feels aggrieved with the order of the learned Additional District Judge. Nellore in A. S. No. 18 of 1961 on his file.2. The relevant facts are as follows:Cherukury Brahmaiab, obtained a money decree in O. S. No. 4 of 1956 on the file of the Sub Court, Kavali thereinafter referred to for convenience as Kavali decree) against Kurapati Chelwapilla Setti and some others. Setty also obtained another money decree against Brahmaiah in O. S. No. 5 of 1956 on the file of the Sub-Court, Nellore (hereinafter referred to for convenience as Nellore decree). An appeal judgment, which was final as regards the Kavali decree, was pronounced on 31-12-1956. Consequently, the last date for filing E. P. regarding that decree was 31-12-1959. Brahmaiah filed E. P. No. 57 of 1980 in execution of that Kavali decree on 22-3-1960. He had not taken any execution before, though the period of three years from the date of the appellate judgment had expir...
C.V. Subrahmanyam Sastry and ors. Vs. Joint Registrar of Co-operative ...
Court: Andhra Pradesh
Decided on: Nov-11-1963
Reported in: AIR1965AP69
ORDER(1) The Ongole Co-operative Bank Ltd., is one of the oldest Banks in the Guntur District working under the Madras Co-operative Societies Act, hereinafter called the Act. It seems to have a membership of about 900 with a working capital of about 61/2 lakhs. The Bank has also a paid Secretary who is of the grade of the Co-operative Sub Register. The financing Bank for the said Co-operative Bank is the Guntur District Co-operative Central Bank Ltd., Tenali. According to the bye-laws of the Bank the term of the office bearers is three years. The present Board of Directors were elected and started functioning from 1-2-1960. (2) It is also alleged that due to some political pressures the Registrar of the Co-operative Societies issued a notice under Section 43 (1) and (3) of the Act on 6-2-1963, on the ground that the Bank is not working satisfactory and is also mismanaged. The said notice was served on the President of the Bank on 12-12-1963 calling on the Board of Directors to submit t...
Abdul Razack and ors. Vs. Mahammad Rahamatullah and ors.
Court: Andhra Pradesh
Decided on: Nov-08-1963
Reported in: AIR1964AP522
Jaganmohan Reddy, J.1. This appeal and the Civil Revision Petition arise out of the same order passed by the Subordinate Judge of Cuddapnh in I.A. No. 55 of 1954 in O.S. No. 2 of 1149 dated 16-9-1954 giving certain directions regarding the mode of taking accounts. The suit was filed by the six plaintiffs for a declaration of their title to and for possession of the plaint schedule properties consisting of two items of land, a house, vacant sites and five buses, and for an account from the first defendant in regard to his management of immovable properties and collections from the bus service from May 1942upto the date of the suit. The first plaintiff is the son of one Abdul Nabi. The other plaintiffs are first plaintiff's sisters. Abdul Nabi, the 1st defendant and late Ameen Saheb were three brothers. Abdul Nabi died in 1930 when the plaintiffs were minors leaving a house, vacant sites and lands shown in the plaint 'A' schedule and considerable cash to the extent of Rs. 12,000/-. He ha...
Parvataneni Venkata Brahmarao Vs. the Andhra Bank Ltd., Gudivada and a ...
Court: Andhra Pradesh
Decided on: Nov-08-1963
Reported in: AIR1964AP555
1. This appeal arises out of a suit brought by the 1st respondent, Andhra Bank Ltd., to recover from the 2nd respondent Adusumilli Kutumbarao and the appellant, Parvataneni Venkata Brahmarao, a sum of Rs. 7,966-72 nP. due on the overdraft account of the and respondent with the 1st respondent. The claim against the appellant was based on tie fact that in consideration of the 1st respondent agreeing to give overdraft facility of Rs. 7,500/- to the and respondent, the appellant jointly with the 2nd res. pondent executed a promissory note for the said Rs. 7,5oo/. Exhibit A. 2 dated 5-5-1958, and gave Exhibit A.2 by their letter, Exhibit A.1 dated 5-5-1958, as continuing security for the repayment of any balance due on the overdraft. The appellant's material defence was that he was only a surety for the 2nd respondent that on 20-8-1958, without his knowledge and consent, the 1st respondent took an equitable mortgage of all the properties of the 2nd respondent for another debt and that as hi...
Mente Subba Rao Vs. Penmetsa Venkataraju and ors.
Court: Andhra Pradesh
Decided on: Nov-07-1963
Reported in: AIR1964AP339
Chandra Reddy, C.J.1. The subject-matter of these appeals and the parties are the same. Therefore, all the appeals could be dealt with together. The facts leading to these appeals lie in a narrow compass and could be stated as follows:2. The appellant in C. M. A, Nos. 90 and 91 of 1963, who is the first respondent In C. M. A. No. 178 of 1963, brought a suit for recovery of a sum of Rs. 6,845/- and odd against the first respondent in the first two appeals and six others impleaded as pro forma defendants in the Court of the Subordinate Judge, Narsapur and obtained a decree as prayed for. When the decree-holder put his decree in execution, the judgment-debtor carried the matter in appeal to the High Court and moved for stay of execution of the decree, and, as a condition to the grant of stay, he deposited costs of the decree sand a security bond Was executed by himself, his sons end wife for the due performance of the decree In question. The security bond imposed a personal liability and ...
A. Rajamma Vs. A. Krishnama Naidu
Court: Andhra Pradesh
Decided on: Nov-07-1963
Reported in: AIR1964AP460
Chandra Reddy, C.J.1. In this appeal against the judgment of the Additional District Judge, Chittoor, accepting the husband's petition under Section 9 of the Hindu Marriage Act, 1955, the only point raised is that it was not competent for the Additional District Judge todeal with petitions under the Hindu Marriage Act, 1955, as these matters are within the exclusive jurisdiction of the District Judge or such other Judge on whom jurisdiction to deal with these matters is specifically conferred by the State Government. It is urged that the Additional District Judge, Chittoor is not invested with power to dispose of petitions under the Hindu Marriage Act and as such he had no jurisdiction to disposeof the petition under Section 9 of that Act presented by the husband in this case.2. The answer to this contention depends on the interpretation to be placed on the relevant provisions of the Hindu Marriage Act and the Madras Civil Courts' Act, (III of 1873). As the controversy here revolves ro...
Lingam Dasaradharamayya Vs. Kanuri Raja Rao and ors.
Court: Andhra Pradesh
Decided on: Nov-06-1963
Reported in: AIR1964AP348
Sharfuddin Ahmed, J.1. This Miscellaneous Appeal (No. 331 of 1958) arises out of the judgment and order of the Sub-ordinate Judge, Masulipatnam dated 17th of April 1958 made in O. P. No. 21 of 1956 on his file while A. S. No. 260 of 1958 is directed against the order of the Court, refusing to pass a decree in terms of the award, made in the suit (O. S. No. 17 of 1956) filed by the 9th respondent in the saidO. P. The 5th respondent is the appellant in C. M. A. No. 231 of 1958 while the 9th respondent in the O. P. is the appellant in the other appeal. The parties will be described for the sake of convenience as arrayed in O. P. No. 21 of 1956.2. The relevant facts may briefly be stated. The petitioner in O. P. No. 21 of 1956 and respondents Nos. 1 to 9 were running a partnership business under the name and style of 'Sri Murali Krishna Rice Mill Contractor Company' of which R. 1 was the Working Manager. The Mill was taken on lease by the partnership firm from 5-12-195 (sic) till the end o...
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