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Andhra Pradesh Court December 1965 Judgments

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Dec 10 1965

K. Appalanarasimham and Others Vs. Union of India and Others.

Court: Andhra Pradesh

Decided on: Dec-10-1965

Reported in: [1967]64ITR307(AP)

On the application filed by the Union of India represented by the Income-tax Officer, Vizianagaram, purporting to be under Order 21, rules 58 and 62, read with Order 1, rule 10, and section 151, Civil Procedure Code, the Subordinate judge, Srikakulam, has directed the decreeholder in the suit (the appellant herein) to bring the property of the judgment-debtors to sale subject to the claim of the Union Government for the arrears of income-tax to be determined in O. S. No. 34/56 on the file of the Subordinate Judge, Visakhapatnam. The contention of the income-tax department was that the judgment-debtor was liable to pay income-tax for the assessment year 1945-46, 1946-47, 1947-48, 1948-49, 1949-50 and 1950-51, to an amount of rupees two lakhs and odd. The decreeholder, Sri K. Appalanarasimham, obtained a decree in O. S. No. 140/53 against the judgment-debtors (the assessees) and was bringing their properties to sale. The judgment-debtors were liable to pay the Income-tax and as such the ...


Dec 06 1965

Munakala Appanna Reddy Vs. Board of Trustees, Visakhapatnam and anr.

Court: Andhra Pradesh

Decided on: Dec-06-1965

Reported in: AIR1967AP73; (1967)IILLJ700AP

ORDER(1) The petitioner challenges the interpretation of his appointment order, put by the Government, which affects him adversely as to the date on which he will be required to retire from service. It is not denied that under the Fundamental Rules, if the petitioner has entered the Government service on or before 31-3-1938 and held on that date a lien or suspended lien on a permanent post or (ii) a permanent post in a provisionally substantive capacity, under Cl. (d) of R. 14 and continued to hold the same without interruption until he is confirmed in that post, he is entitled to be retained in service till he attains the age of 60 years. Otherwise, he will be required to retire, under the revised rules, on reaching the age of 58 years.(2) The petitioner is a ministerial servant in the Vizagapatam Port Trust, having entered service in 1930. His date of birth is 16-12-1907, and he would have retired at the age of 55 years before the revision of the rules, on 16-12-1962. It is stated th...


Dec 03 1965

Pingle Venkatrama Reddy (Died) and anr. Vs. Income Tax and Expenditure ...

Court: Andhra Pradesh

Decided on: Dec-03-1965

Reported in: AIR1966AP318

ORDERChandrasekhara Sastry, J.1. In this petition the petitioner prayed for the issue of a writ of prohibition or any other appropriate writ or direction restraining the respondent, the Income-tax and Expenditure-tax Officer, Income-tax cum Wealth tax circle No. 1 Hyderabad, from making the levy of expenditure-tax for the assessment year 1960-61 and pass such other order or orders as this court may deem fit. 2. Pending the writ petition, the sole petitioner died and one of the executors appointed under his will is brought on record as the 2nd petitioner. On 6-3-62 the respondent issued a notice under Section 15 of the Expenditure Tax Act (hereinafter referred to as the Act) calling upon the petitioner to furnish statements of expenditure in respect of the Joint family of which the petitioner is said to he the karta as also the statements of expenditure incurred by his two sons. It is alleged in the affidavit or the petitioner filed in support of this writ petition that his two sons are...


Dec 02 1965

Vuppalapati Butchiraju and anr. Vs. Rajah Sri Ranga Satyanarayana Rama ...

Court: Andhra Pradesh

Decided on: Dec-02-1965

Reported in: AIR1967AP63

(1) This appeal is from the decision of the Additional District Judge, Nellore given on 6th April, 1959 whereby he allowed the appeal filed by the 1st defendant and after disallowing the appeal preferred by the plaintiffs dismissed the plaintiffs' suit in toto.(2) The necessary facts in order to appreciate the contentions raised before me are that the 1st defendant entered into an agreement to sell his lands admeasuring 27 acres 35 cents for a sum of Rs. 6,000/- to the plaintiffs, and after receiving an advance of Rs. 300/-, executed an agreement to that effect on 12th May, 1953, Ex. A-1. It was agreed under the terms of the said agreement that the balance will be paid on or before 4th June, 1953, and that the sale deed would be got executed and registered. It was stated that the plaintiffs took the balance of money on 4th June, 1953 to the 1st defendant, who declined to receive the same. It was alleged that the plaintiffs were ready and willing to perform their part of the contract, b...


Dec 01 1965

Managing Member Nirmal Industries, Khairatabad, Hyderabad Vs. Naseemud ...

Court: Andhra Pradesh

Decided on: Dec-01-1965

Reported in: AIR1967AP370

ORDER(1) This is a petition under Article 226 of the Constitution of India by the Managing Member, M/s Nirmal Industries, Khairtabad, Hyderabad praying to call for records relating to C.M.A. 30 of 1962 on the file of the 1st Additional Chief Judge, City Civil Court, Hyderabad reversing the order of the 3rd respondent, Authority under the Payment of Wages Act. Andhra Pradesh., Hyderabad and made in application No. 80 of 1961 dated 4-7-1961 and quash the same by issuing a writ of certiorari.(2) The 1st respondent, Naseemuddin was appointed in the Nirmal Industries. He worked in the post till February, 1956. The report of the auditors for the period the applicant worked as an Accountant revealed that certain amounts were not properly accounted for. So pending the enquiry, the 1st respondent was suspended from service on 5-9-1956 on which date a charge sheet was served upon him charging him with having misappropriated two amounts of Rs. 400 and Rs. 300. He was also charged with having misa...


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