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Andhra Pradesh Court March 1964 Judgments

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Mar 11 1964

The Executive Officer, T.T. Devasthanams Tirupathi Vs. K. Ramachandra ...

Court: Andhra Pradesh

Decided on: Mar-11-1964

Reported in: AIR1966AP112

Chandra Reddy, C.J.1. These two appeals are directed against the judgment of our learned brother Justice Jaganmohan Reddy in W. P. 904/61 quashing the order of the State Transport Authority granting two permits to each of the appellants to ply buses from Vijayawada to Tirupati. 2. The two appellants filed petitions before the State Transport Authority for opening a new route -- Vijayawada to Tirupati and for two permits for plying vehicles on the route. On receipt of these up applications, the State Transport Authority called for objections and sex oral bus operators, as also the Southern Railways, filed their objections. 3. The respondent who is one of the operators plying his buses between Nellore and Kalahasti and Nellore and Chittoor, objected to the opening of the route and the grant of two permits on the ground that the procedure prescribed by Section 57(2) of the Motor Vehicles Act (hereinafter called the Act) should have been followed and he should have been allowed to apply fo...


Mar 10 1964

Peethala Venkataratnam Vs. Muddala Agastheeswara Rao

Court: Andhra Pradesh

Decided on: Mar-10-1964

Reported in: AIR1964AP544

ORDERSharfuddin Ahmed, J.1. The question that falls for determination to this C. R. P. is, whether the filing of a draft bond along with an application for setting aside the ex parte decree made in a samll cause suit is sufficient compliance with the proviso to Section 17 of the Small Cause Courts Act?2. It appears that a decree was passed ex parte against the first defendant-petitioner herein on 22-8-1960. The ground urged for non-appearance was that a sister-in-law of the petitioner was sick, and as such he could not attend the Court. Along with the petition filed to set aside the ex parte decree, the petitioner submitted a draft bond, offering security in a sum of Rs. 500/-, i.e., for more than the decretal amount and the costs. Thereupon, the Court passed an order to test the security. Notices were also ordered to the other side, and the plaintiff-respondent filed objections on 16-12-1960. The main objection was that the property was not sufficient to meet the requirements of the d...


Mar 10 1964

G.P.V.A. Subrahmanyam Vs. the State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Mar-10-1964

Reported in: [1967]20STC285(AP)

P. Chandra Reddy, C.J.1. The only question that arises in this revision case is whether cocoanut is a horticultural produce or not, for purposes of Rule 5(2)(f) of the Hyderabad General Sales Tax Rules.2. It is argued by Shri Rama Rao that cocoanuts in this case do not fall within the definition of horticultural produce for the reason that they are grown extensively and secondly that cocoanut cultivation also requires tilling and watering as in the case of agricultural operations.3. We do not think there is any substance in this argument. Whether a particular produce is a horticultural produce or not does not depend upon the extent of its cultivation. If this argument is to be accepted, if a person has raised only ten cocoanut trees, the produce of these trees will be regarded as horticultural produce ; but if the same person raised thousands of trees it ceases to be horticultural and becomes agricultural produce. We do not think that the character of the produce is altered by the exte...


Mar 09 1964

Srirangam Venkataratnam and ors. Vs. Perambadur Bullemma and anr.

Court: Andhra Pradesh

Decided on: Mar-09-1964

Reported in: AIR1965AP163

(1) This is an unfortunate litigation between close relatives and has been fought out at all stages with a zeal and tenacity worthy of a better cause. In particular, this Second Appeal by the plaintiffs is directed against the decree of the lower appellate court which, in my opinion, is manifestly equitable and just. A bare outline of the rival cases and a pointed reference court and the actual terms of the decree passed by it, will show how utterly devoid of merits this Second Appeal is. The dispute relates to a small house constructed over an area of about twenty square feet. Although the 1st plaintiff (who gave evidence as P. W. 3) went to the length of denying even the relationship between her and the 1st defendant (who gave evidence as D. W. 6), in truth the 1st plaintiff is no other than the sister of the 1st defendant's mother. The plaintiffs 2 to 5 are the sons of the 1st plaintiff and the 2nd defendant is the husband of the 1st defendant. The 1st plaintiff's husband was one La...


Mar 07 1964

The Commissioner of Gift-tax, Andhra Pradesh at Hyderabad Vs. C. Satya ...

Court: Andhra Pradesh

Decided on: Mar-07-1964

Reported in: AIR1965AP95

P. Chandra Reddy, C.J. (1) This reference involves the proper interpretation of clauses (xii) and (xxiv) of Section 2 read with Sections 3 and 4 of the Gift Tax Act, 1958 (hereinafter referred to as the Act). The question we are required to answer in this reference is formulated in these words : 'Whether/ the declaration by which Sri C. Malakondiah has impressed the character of a joint Hindu family property on the self-acquired properties owned by him amounts to a transfer so as to attract the provisions of the Gift-tax Act.' (2) The fact giving rise to this reference lie in a short compass and may be stated as follows : - One Sri C. Malakondiah, who was the manager of joint Hindu family consisting of himself and his five sons, thought of throwing his self-acquisitions into common stock. This result he wanted to achieve by a declaration executed on the 1st May 1957. It reads as follows : 'Having intended and resolved to convert all the properties owned by me into joint family properti...


Mar 06 1964

Lingareddi Venkata Reddi Vs. Commissioner of Income-tax, Andhra Prades ...

Court: Andhra Pradesh

Decided on: Mar-06-1964

Reported in: AIR1964AP558

1. The point involved in both these references, namely, as to the nature of the expenditure laid out for the acquisition of a mineral right, relates to the same assessee, but for two assessment years and can be dealt with in one judgment.2. Before we deal with the merits, we will do well to quote the two questions that have been formulated 'for our opinion. R. C. No. 20 of 1962 :'Whether the balance of lease amount of Rs. 17,000 as an admissible deduction as revenue expenditure with (SIC) the meaning of Section 10 (2) (xv) of the Act.'R. C. No. 21 Of 1962:'Whether the Tribunal is correct in law in holding that the balance of the lease amount of Rs. 67,000/-paid in the year of account ending 31st March, 1948 is allowable as revenue expenditure?'R. C. No. 20 of 1962 bears on the assessment year 1947-48, while R. C. No. 21 of 1962 is in relation to the assessment year 19-18-49, the accounting year being the financial year 1947-48.3. Originally a firm, of which the assessee was a partner, ...


Mar 05 1964

State Bank of Hyderabad Per V.V. Shastri Vs. Ranganath Rathi

Court: Andhra Pradesh

Decided on: Mar-05-1964

Reported in: AIR1966AP215

Satyanarayana Raju, J.1. This Revision Petition has been referred to a Division Bench as it involves an important question of law.2. An objection was raised by the Court Fee Examiner that the document, which is extracted below, is not a promissory note but it bond and, therefore, stamp duty and penalty is leviable under Article 10 read with Section 33 (1) (b) of the Hyderabad Stamp Act. The learned Chief Judge, City Civil Court, upheld the objection and directed the plaintiff (the State Bank of Hyderabad) to pay stamp duty of Rs. 690 and a penalty of Rs. 6,900 in all totalling Rs. 7.590 (H.S.) equivalent to Rs. 6505-71 nP (I. G.).3. The document reads as follows:'117, Park Lane,Secunderabad -- Deccan,Date 18th July 1950. On demand I Ranganatha Rathi son ot Harnath Rathi residing at Kachiguda Station Road, Hyderabad, promise to pay to Messrs Darabji Bros and Co., Bankers, 117, Park Lane. Sccunderabad--Dn., the sum of O. S. Rs 46,000 (Forty six thousand only) together with interest there...


Mar 04 1964

Pappu Suramma Vs. Boggavarapu Somanna (Died) Boggavarapu Suryanarayana ...

Court: Andhra Pradesh

Decided on: Mar-04-1964

Reported in: AIR1965AP51

Chandra Reddy, C.J.(1) The question that calls for decision in this appeal is whether interest should continue to run even after the deposit of the decretal amount was made into Court at the instance of the appellant. (2) The appellant obtained a decree against defendants 7 and 8 (respondents herein) inter alia for a sum of Rs. 5,308-4-7 and Rs. 1,493-3-8 respectively in O. S. No. 141 of 1950 on the file of the Sub Court, Rajamundry. Against the decree, both the defendants preferred an appeal and applied for stay of execution of the decree. The appellant opposed this application and alternatively suggested that as a condition of the stay being granted, the decretal amount should be deposited in Court, which she would withdrew on furnishing security. Stay of the decree was ordered on the condition indicated above, and the respondent, accordingly deposited the money. The appellant could not withdraw the amount as she could not furnish security. Ultimately, the appeal was dismissed. (3) T...


Mar 04 1964

Government of Andhra Pradesh Vs. Satyanarayana and anr.

Court: Andhra Pradesh

Decided on: Mar-04-1964

Reported in: AIR1967AP129

P. Chandra Reddy, C. J.,(1) It is the proper interpretation of the proviso to Section 11 of the Estates Abolition Act that is involved in this Writ Appeal.(2) The Respondent is the resident of Amudalapalli situate in the then Vuyyur estate of the Krishna District, claiming that he was inducted into possession of Ac. 6.02 cents of land by the then Zamindar of Vuyyur and that the patta therefor was subsequently granted to him on 19-7-1946. He invoked the provisions of Section 11 of the Estates Abolition Act. The proper Assistant Settlement Officer rejected this application on the ground that the land in dispute formed part of the Budameru River poramboke, although he found that the respondent was in fact admitted into possession in 1944 and patta was assigned in 1946. The aggrieved respondent carried the matter in appeal to the Settlement Officer. The Settlement Officer, being of opinion that this was ryoti land and was not included in the river poramboke, that the respondent was in poss...


Mar 04 1964

D. Muralidhar Reddy Vs. Paga Pulla Reddy and anr.

Court: Andhra Pradesh

Decided on: Mar-04-1964

Reported in: AIR1964AP530; MANU/AP/0177/1964

Chandra Reddy, C.J.1. This is an appeal against the judgment of the Election Tribunal, Hyderabad, setting aside the election of the appellant, who was returned to the Andhra Pradesh Legislative Assembly in the general elections held in February 1962 from the Alampur Constituency (Mahaboobnagar District).2. The scat was contested by three candidates including the appellant and the respondents but the contest was keen between the appellant and the respondent. The polling was field on 22-2-1962. The appellant obtained 20,715 valid votes as against his nearest rival, the respondent, who secured 20,548 valid votes, the margin between the two being only 167.3. The respondent presented a petition under Section 81 of the Representation of the People Act, 1951 challenging Lie validity of this election and for a declaration that he was duly elected inter alia on the ground that the appellant got a drama 'Satya Harischandra' enacted on the 15th February 1962, a week before the polling day, 'A one...


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