Andhra Pradesh Court March 1965 Judgments
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Desu Rayudu and anr. Vs. Andhra Pradesh Public Service Commission, Hyd ...
Court: Andhra Pradesh
Decided on: Mar-08-1965
Reported in: AIR1967AP353
Ekbote, J.(1) This writ appeal and the writ petition involve a common question as to the interpretation of Art. 16(4) and Art. 15(4) of the Constitution of India. They can therefore be conveniently disposed of under one common judgment.(2) The writ appeal is from the order of our learned brother, Gopalakrishnan Nair J., given on 26-11-1964 by which he dismissed the writ petition in limine (3) The writ petition 1475/64 is filed under Art. 226 of the Constitution for the issue of a writ of certiorari for bringing up the record relating to the Government of India communications Nos. 15/5/61-SCT-IV dated 14-8-1961 and F. 5-3-63-SCH-IV dated 5/4/1963 and to quash the same and to issue a direction to the respondent to continue the list of backward classes which was in vogue upto the year 1959-60.(4) The material facts in regard to the writ appeal are that the two petitioner filed an application for the issue of a writ of Mandamus for declaring the notification issued by the Andhra Pradesh Pu...
Public Prosecutor Vs. Pasala Jogi
Court: Andhra Pradesh
Decided on: Mar-05-1965
Reported in: AIR1966AP96; 1966CriLJ393
Anantanarayana Ayyar, J. 1. In C. C. No. 545 of 1963 the Food Inspector of Guntur Municipality filed a complaint against Pasala Jogi of an offence under Section 16(1) read with Section 7(1) of the Prevention of Food Adulteration Act (Central Act XXXVII of 1954) (hereinafter referral to as the 'Act'). The case came to be tried in the Court of the learned Additional District Munsif-cum First class Magistrate, Guntur. The latter acquitted the accused. The learned public prosecutor filed this appeal against the order of acquittal.2. The prosecution case, supported by three witnesses, is to the following effect. The Food Inspector (P.W. 1) alone with a Sanitary Maistry stopped the accused who was taking milk in a sealed can on a tricycle for sale. P. W. 1 called a Panchayatdar namely, P. W. 2, who was the owner of a tea stall nearby and then purchased one and half Ibs. milk for Rs. 0-45 np. for analysis and observed the necessary precautions by way of putting in three bottles and sealing th...
The Commissioner of Income Tax, Andhra Pradesh, Hyderabad Vs. M.A. Jab ...
Court: Andhra Pradesh
Decided on: Mar-04-1965
Reported in: AIR1967AP186; [1967]63ITR350(AP)
Sharfudding Ahmed, J.(1) This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessee Sri M.A. Jabbar, Secunderabad, carries on the business of supply lime and sand and for the purpose of obtaining sand, the assessee entered into a lease agreement with the Government of Hyderabad under a deed dated 1-2-54. The lease was for the period from 1-2-54 to 31-12-54. It was renewable at the option for another term of one year. Under the said lease deed the assessee was required to pay a fixed sum of Rs. 82,500/-. The assessee paid the amount of Rs. 56,100/- for the assessment year 1955-56 the accounting year for the period ending on the accounting year for the period ending on 30-9-54 and the balance of the amount of Rs. 26,400/- was paid subsequently for the assessment year 1956-57, the accounting year ending 30-9-55. He, however, claimed these payments as revenue expenditure in the concerned assessment. This, was disallowed by the Income Tax officer as in his view...
Commissioner of Income-tax/Excess Profits Tax, A. P. Vs. Kotrika Ramas ...
Court: Andhra Pradesh
Decided on: Mar-03-1965
Reported in: [1967]64ITR388(AP)
The judgment of the court was delivered by -KRISHNA RAO J. - The respondent, who will hereinafter be mentioned as the assessee, is a registered firm at Vijayawada consisting of five partners. The assessment year is 1945-46 for which the accounting year is the Deepavali year ending on October 16, 1944. The assessee worked a groundnut mill on lease and carried on the business of manufacture and sale of groundnut oil and forward transactions in groundnuts and groundnut oil. It claimed to have paid losses amounting to Rs. 65,805 in forward transactions and returned an income of Rs. 39,764, after deducting the net loss. The Income-tax Officer found that the alleged payment of losses to the extent of Rs. 57,739 was not proved and that the losses were fictitious. He gave affect to this finding in his assessment orders dated January 31, 1948, and also initiated proceedings to levy penalty under section 28(1) (c) of the Income-tax Act (XI of 1922) and section 16 of the Excess Profits Tax Act (X...
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