Andhra Pradesh Court April 1966 Judgments
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K. Sambasivaraju Vs. M.V.S.R. Chandrayya Chetty and ors.
Court: Andhra Pradesh
Decided on: Apr-22-1966
Reported in: AIR1967AP87
Jaganmohan Reddy, J (1) This stamp reference by the office has been referred to us by our learned brother, Venkatesam, J., as the question is raised not only in this Court but is likely to be raised in all subordinate Courts almost in every case and is therefore, an important matter to be decided by a Bench. The simple question is whether by reason of the Andhra Pradesh Act 26 of 1965, notwithstanding the deletion of the exemptions from stamp duty in Art. 4 of the Indian Stamp Act (II of 1899) (hereinafter called 'the Act'), affidavits mentioned in Exemption (b), which are made for the immediate purpose of being the officer of any Court,' are chargeable to stamp duty having regard to the definition of 'instrument' in Section 2(14) of the Act. As this question affects the revenue of the State, notice was given to the Advocate-General and the Government Pleader, and we have had the benefit of their arguments.(2) The main contention of Mr. Kuppuswamy is that affidavits which do not come u...
Shiv Pershad Vs. Ganesh Singh and anr.
Court: Andhra Pradesh
Decided on: Apr-22-1966
Reported in: AIR1968AP20
Sharfuddin Ahmed, J. 1. This miscellaneous appeal arises out of the order of Election Tribunal, Municipal Corporation, dated 13th July, 1966, made in E. P. No. 3 of 1964, whereby the Election Petition filed by the appellant herein under Section 71 of the Hyderabad Municipal Corporation Act, 1956, for declaring the election of 1st respondent in Constituency No 35 as void has been dismissed with costs.2. The appellant claimed that he was one of the candidates for Single Member Constituency No. 35. Dhoolpet. Municipal Corporation, City of Hyderabad, along with the 1st and 2nd respondents The election was held on 28th June, 1964, the counting was done on the next day and the result of election declared on 29th June, 1964 The contesting parties received the following valid votes:Petitioner: 1084 1st Respondent: 1124 2nd Respondent: 827 3. The appellant lost by a narrow margin as it was discovered at the stage ofcounting that the Returning Officer rejected394 votes for the petitioner 132 f...
Raja Sagi Padmanbharaju Vs. Sagi Lakshmi Kumara Raju and ors.
Court: Andhra Pradesh
Decided on: Apr-22-1966
Reported in: AIR1967AP237
Basi Reddy, J. (1) The question that has been referred to the Full Bench is : 'Whether the decision in Satyanarayanamurthi v. Subrahmanyam, : AIR1959AP534 requires reconsideration, in view of the decision of the Privy Council in Subrahmanyam v. Subba Rao, AIR 1948 PC 95.'For the sake of convenience, we will hereafter refer to the former as Satyanarayanamurthi's case : AIR1959AP534 and the latter as Subrahmanyam's case AIR 1948 PC 95. Satyanarayanamurthi's case : AIR1959AP534 was decided by a Divisional Bench of this Court, composed of Chandra Reddy, C. J. and Mohammed Ahmed Ansari, J. (2) The answer to the question turns upon the true construction of section 53A of the Transfer of Property Act (hereinafter referred to as 'the Act') and in particular, of the expression 'by writing signed.. on his behalf', occurring in the opening clause of the section. That section is in the following terms: '53-A. Part Performance--Where any person contracts to transfer for consideration any immovable ...
K. Appalanarasimha Bhukta and ors. Vs. K. Mahadevalla Bhukta and ors.
Court: Andhra Pradesh
Decided on: Apr-22-1966
Reported in: AIR1967AP247
Sharfuddin Ahmed, J.(1) This Letters Patent Appeal is directed against the judgment and decree of our learned brother Chandrasekhara Sastry, J., made in A. S. No 267 of 1961 dated 12th August, 1963. The suit, O. S. No. 3 of 1960, against which A. S. No. 267 of 1961 was filed, was instituted in the Court of the Additional district Judge, Srikakulam by the 1st appellant ( K. Appalanarasimhga Bhukta) against the respondents, 1st respondent being the Karta of the family of partition of the plaint schedule properties into four equal shares and sep[arate possession of one such share and for directing the respondents to render an account of the management of the family estate from the date of death of the plaintiff's paternal grandfather to the date of suit and for payment to the plaintiff 1/4th share on such ascertaiment. A further relief was sought for directing the respondents-defendants to pay his marriage katnam amounting to Rs. 6000/- with subsequent interest. It was stated that the pla...
Chinta Venkata Jagannatha Rao Vs. Dola Narannaidu and ors.
Court: Andhra Pradesh
Decided on: Apr-22-1966
Reported in: AIR1967AP331
(1) Chinta Venkata Jagannadharao, as sole plaintiff, filed O.S. No. 26 of 1955 in the Sub-Court, Srikakulam praying for appointment of a receiver regarding the suit properties and for other reliefs. In the first instance, he impleaded Dola Narannaidu as the sole defendant. Subsequently, the latter was numbered as the first defendant due to the impleading of the other defendants namely, the State of Andhra Pradesh, as the second defendant, and the other defendants 3 to 27. The case came to be tried by the learned Additional District Judge, Srikakulam, as O.S. No. 2 of 1960 on his file. The latter, after full trial, dismissed the suit with costs. Thereupon the plaintiff filed this appeal.(2) Talasamudram is a Zamin village in the District Srikakulam. In O.S. No. 54 of 1925 on the file of the Sub-Court, Berhampur, for partition of the estate, certain lands inclusive of the suit lands were allotted to the father of the plaintiff, as one land-holder. The other half was owned by various land...
The Union of India Vs. Vengunta Suryaprakasa Rao and anr.
Court: Andhra Pradesh
Decided on: Apr-20-1966
Reported in: AIR1967AP281
Anantanarayana Ayyar, J.(1) Two plaintiffs, who constituted a registered firm of traders at Eluru, filed O. S. No. 26 of 1960 in the City Civil Court, Hyderabad for refund of tax of Rs. 19,888-31 p. Being the amount of tax of Rs. 19,388-31 plus. Rs. 500 which had been levied and collected from the plaintiffs by the Collector of Central Excise and also for interest and costs. The sole defendant viz., the Union of India, contested the suit. The learned IVth Additional Judge, City Civil Court, who tried the suit, decreed it as prayed for except for awarding interest only from the date of the plaint and not from 5-3-1960 as claimed in the plaint. The defendant filed this appeal against the judgment and decree.(2) The plaintiffs are a firm of tobacco merchants who manufacture cheroots from country tobacco. They are manufacturing four brands namely, (1) Senior Langar, (2) Chinna Langar, (3) Key brand and (4) Special Langar. Senior Langar was beyond doubt taxable under Item No. 9 (II) (viii) ...
C. Venkatappa Naidu Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Apr-18-1966
Reported in: AIR1968AP100
Manoher Pershad, C.J. 1. This writ appeal is directed against the judgment of our learned brother Gopalakrlshnan Nair dismissing the writ petition filed by the appellant for the issue of a writ of certiorarl to quash G. O. Rt. No. 412, Home (Transport III) Department dated 6th February, 1965 passed by the Government in Home Department, confirming the order dated 9-10-1884 of the Transport Appellate Authority The facts leading to this appeal are: 2. The 4th respondent was plying two stage carriage on the Markapur-Nandyalroad. One Venkatasubbarao obtained another stage carriage permit to ply on the same route which was granted with tenative fixed timings. Thereafter he applied for rotation of timings on the route to cover all the buses plied on it. The Regional Transport Authority, Kurnool granted rotation of timings as prayed for by Venkatasubbarao. The 4th respondent thereupon preferred an appeal to the State Transport Authority. That appeal was rejected as time-barred. Aggrieved by th...
Jayalakshmi Rice and Oil Mill Contractors Co., Angalur Vs. Commissione ...
Court: Andhra Pradesh
Decided on: Apr-15-1966
Reported in: AIR1967AP99; [1967]64ITR125(AP)
Ayyar, J.(1) The Income-tax Appellate Tribunal, Bombay, has referred the following question to this Court under S. 66 (1) of the Indian Income-tax Act, 1922 (Act XI of 1922), for decision.'Whether, on the facts and in the circumstances of the case, the application under section 26-A of the Income-tax Act was filed out of time.'(2) The relevant facts are correctly stated in the statement of the case drawn up by the Tribunal and are beyond dispute. The most important data for deciding the present case consists of various relevant facts and dates as follows:(1) 5-11-1954 - The firm of assessee namely Shri Jayalakshmi Rice and Oil Mill Contractors Co., Angalur was constituted i.e., came into existence. (2) 4-5-1955 - The date within which application should be filed by the assessee as an unregistered firm under Rule 2 (a) i.e., within six months of the constitution of the firm. (3) 14-10-1955 - The assessee filed the application before Income-tax Officer for registration of the partnership...
The Public Prosecutor Vs. Islavath Fakeeraya
Court: Andhra Pradesh
Decided on: Apr-15-1966
Reported in: 1967CriLJ1407
Narasimham, J.1. This is an appeal by the Public Prosecutor against the judgment of the. Court of Session, Khainmam, in Sessions Case No. 12 of 1963,2. The respondent herein, who was the sole accused in the case, was tried by the said Court of Session on the charge that at about cock-crowing time on 5-7-1963 he committed the-murder of one Samini, a Lambadi child of about, 4 years of age by throwing on her head a stone weighing 27 Kgs. The learned Sessions Judge, while finding that the prosecution established beyond doubt that the accused caused the death-of the girl by throwing a stone on the head of the girl as charged, convicted the respondent oft an offence under Section 304, Part II, I.P.C. and sentenced him to rigorous imprisonment for-three years. This appeal has been preferred by,-the Public Prosecutor on the ground that the learned Sessions Judge has completely ignored the provisions of Section 301, 1. P. C. and that the acquittal of the respondent of an offence under Section 3...
United Industrial Corporation Agencies Pvt. Ltd. Vs. Commissioner of I ...
Court: Andhra Pradesh
Decided on: Apr-15-1966
Reported in: [1967]66ITR135(AP)
ANANTANARAYANA AYYAR J. - Under section 66(2) of the Indian Income-tax Appellate Tribunal, Hyderabad Bench, has referred the following question to this court :'Whether the assessee was entitled to claim a sum of Rs. 8,324 as bad debt for the assessment year 1959-60 ?'The relevant facts are as follows :The concerned accounting year was the year ending December 31, 1958. The assessee-company, namely, the United Industrial Corporation (Agencies) Private Ltd., Hyderabad, was doing business in importing machinery, etc. It was maintaining accounts in mercantile system. Messrs. Chinoy Challani and Co., (hereinafter referred to as the debtor cleared certain goods and sent them to the Indian Steel and Wire-products Limited and to another party at the instance of the assessee. A sum of Rs. 11,299-6-8 became due from the debtor to the assessee as on February 10, 1948. Subsequently, the assessee assessee received Rs. 2,725-11-4 from the debtor on December 31, 1953. The assessee issued a lawyers no...
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