Andhra Pradesh Court March 1967 Judgments
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The State of Andhra Pradesh Vs. Oruganti Venkateswarlu and Bros. and o ...
Court: Andhra Pradesh
Decided on: Mar-31-1967
Reported in: [1967]20STC340(AP)
ORDERP. Jaganmohan Reddy, C.J.1. This batch of 68 revision petitions is against an order of the Sales Tax Appellate Tribunal remanding the appeals before them for the purposes of making an assessment after determining whether the rice that had been sold in inter-State trade has been obtained from paddy that has suffered tax at 3 nP. in the rupee and if so, to levy sales tax on such rice at 1 nP. in the rupee. The several petitioners before the Tribunal (respondents herein) are dealers in rice and in respect of inter-State trade in that commodity, they had been assessed by the Sales Tax Authorities at the rate of 2 nP. in the rupee while the petitioners (respondents) contended that they are liable to pay only at the rate of 1 nP. in the rupee. The controversy involves the interpretation of Section 8 of the Central Sales Tax Act (74 of 1956) and Section 5(2)(a) of the Andhra Pradesh General Sales Tax Act (6 of 1957) read with item 66(a) and (b) of the First Schedule to that Act. We give ...
Commissioner of Income-tax Vs. C.P. Sarathy Mudaliar
Court: Andhra Pradesh
Decided on: Mar-28-1967
Reported in: [1968]68ITR626(AP)
Krishna Rao, J. 1. The above reference under Section 66(1) of the Indian Income-tax Act (XI of 1922), arises tinder the following circumstances: The respondent is the karta of a Hindu undivided family, which is the assessee. The family consisted of Sarathy and his two sons, namely, Doraiswami and Singaram. The karta, Sarathy, held 2,797 shares while each of his sons, Doraiswami and Singaram, held 100 shares in a limited company called the Chittoor Motor Transport Company Limited. It is common ground that the shares were acquired with the funds of the Hindu undivided family and the dividend earned on these shares was also shown as the income of the undivided family for purposes of assessment. During the assessment years 1955-56, 1956-57, the assessee received by way of advance or loan two sums, namely, Rs. 5,790 and Rs. 40,419 from the said company. The Income-tax Officer, Chittoor, included these two amounts as dividend income in arriving at the taxable income of the assessee. The asse...
Akuluru Venkata Subramanyam Vs. Special Commercial Tax Officer (Evasio ...
Court: Andhra Pradesh
Decided on: Mar-24-1967
Reported in: [1967]20STC249(AP)
Krishna Rao, J.1. This is an application under Article 226 of the Constitution of India for the issue of a writ in the nature of certiorari or other appropriate writ to quash the order of the Special Commercial Tax Officer (Evasions), Vijayawada, in Assessment No. 6416/61-62, dated 4th June, 1964, under the following circumstances.2. The petitioner is a dealer in paddy and rice. For the year 1961-62 he was assessed to sales tax by the Deputy Commercial Tax Officer, Gudur, on a net turnover of Rs. 2,780.00, but subsequently the Special Commercial Tax Officer (Evasions), Vijayawada, on a scrutiny of the petitioner's books of accounts revised the assessment and levied an additional tax on the basis of an additional turnover of Rs. 38,920.00. Against the said order dated 4th June, 1964, which, was stated to have been received by the petitioner on 26th August, 1964, he preferred an appeal to the Assistant Commissioner (Commercial Taxes), Guntur, on 27th January, 1965, which was received in ...
T.K. Khadar MohiuddIn Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-23-1967
Reported in: [1968]21STC45(AP)
Kumarayya, J. 1. These three tax revision petitions are directed against the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, dated 30th November, 1963, whereby the said Tribunal dismissed the three appeals preferred by the present petitioner,. Sri T. K. Khadar Mohideen against the orders of the Assistant Commercial Tax Officer, Palmaner, as confirmed on appeal by the Assistant Commissioner (Commercial Taxes), Anantapur, imposing additional tax and penalty for the escaped turnover for the years 1955-56, 1956-57 and 1957-58.2. The scope for dispute has arisen on account of the repeal of the Madras General Sales Tax Act, 1939 (Madras Act 9 of 1939) which has been replaced by the Andhra Pradesh General Sales Tax Act, 1957, with effect from 15th June, 1957. The petitioner is a dealer in tamarind, charcoal and groundnut etc. He submitted his returns for the said years and was assessed to sales tax by the Assistant Commercial Tax Officer, Palmaner. On 9th May, 1959, the ...
Vallabharana Swami Varu (Deity) of Swarna Vs. Devi Hanumacharyulu and ...
Court: Andhra Pradesh
Decided on: Mar-21-1967
Reported in: AIR1969AP392
Krishna Rao, J.1. The appellant in this appeal is Sri Vallabharayaswamy Varu (Deity of Swarna Village, Bapatla Taluk, Guntur District) on whose behalf the suit O. S. 22/59 (originally instituted in forma pauperis as O. P. 44/47) was filed in the Court of the Subordinate Judge, Bapatla for recovery of possession of the Plaint A Schedule immoveable properties of a total extent of Ac .92.00 consisting of wet and dry lands in Swarna Village, moveable properties as per Plaint B Schedule or their value thereof, for rendition of account of profits for ten years and also for recovery of damages of Rs. 1,500/- towards cost of pati earth said to be appropriated by the defendants with a further prayer for future profits. The case of the plaintiff is that the plaint schedule properties belonged to the Deity. that they were endowed to the Deity and that the defendants who are Archakas of the temple have no title to remain in possession thereof. The defendants contended that the suit lands do not co...
Konakanchi Nagayya Vs. Kondramutla Hanumiah and ors.
Court: Andhra Pradesh
Decided on: Mar-10-1967
Reported in: AIR1969AP45
1. The 1st defendant is the appellant. The respondents-plaintiffs filed a suit for possession of item 1 with which I am concerned, from the defendants 1 and 2. who are father and son. In the alternative they sought partition with a request that Item 1 should be allotted to the 1st defendant so that the plaintiffs may get the same. It was alleged that the 1st defendant sold under Exhibit A-3 dated 12-10-1943 the first item to his second wife. This sale deed was executed with a view that the wife should come and stay with the 1st defendant. Since she did not come, the 1st defendant instituted O. S. No. 36 of 1947 for restitution of conjugal rights on 24-1-1947, Exhibit B-2.On 11-4-1947 under Exhibit A-1 Chandramma, the second wife of the 1st defendant sold to the plaintiffs item 1 of course pending the suit O. S. 36 of 1947. The plaintiffs who had thus purchased item I gave notice to the 1st defendant on 14-7-1947, Exhibit B-1. The 1st defendant gave reply that the sale deed was void. Su...
Siddiah Vs. Kamath
Court: Andhra Pradesh
Decided on: Mar-06-1967
Reported in: AIR1968AP121
Krishina Rao, J.1. The above Civil Revision petition has been referred to a Full Bench by our learned brother Basi Reddy, J. under the following circumstances. In Sitaramanjaneyulu v. Krishnayya, : AIR1952Mad283 it was held by a Division Bench of the Madras High Court, construing Section 7(6) of the Madras Building (Lease and Rent Control) Act, 1946, that when a landlord files an application for eviction on the ground that the tenant committed default in payment of rent, it is not open to him to file a subsequent application for eviction based on a subsequent default committed by the tenant during the pendency of the first petition for eviction. The above decision was later overruled by a Full Bench of the Madras High Court in Perumal Chettiar v. Muthuswami, : AIR1962Mad447 (FB), and hence the ruling of the Division Bench ceased to be good law so far as the Madras High Court is concernedIn view of the decision of the Full Bench of the Andhra High Court in Subbarayudu v. State of Andhra...
Kotu Pichayya Vs. Kandalla Satyanarayana Charyulu
Court: Andhra Pradesh
Decided on: Mar-06-1967
Reported in: AIR1968AP311
Kumarayya, J.1. The short point that falls for determination in this revision petition, filed under Section 25 of the Small Cause Courts Act against the orders of the Subordinate Judge. Kavali is whether the court below had power and on a plea being raised was bound to decide as to the rent being excessive or above the statutory maximum in a suit brought by the landlord for recovery of amounts due on promissory note, grain bond, and under other demands including the demand for agreed rent for the fasli year of 1369.2. Admittedly the plaintiff is the landlord and the defendant a cultivating tenant. Whereas the case of the plaintiff was that the total area of acres 1-95 cents was leased out to the defendant on a fixed agreed rent of 1 putti 7 1/2 tooms, the contention of the defendant has been that only part of that area was leased out to him and the lease was on sharing system and not on any fixed agreed rent in kind. He further contended that in any event the plaintiff is not entitled ...
Mohammed Bhai and Another Vs. Controller of Estate Duty, A.P.
Court: Andhra Pradesh
Decided on: Mar-06-1967
Reported in: [1968]69ITR770(AP)
P. JAGANMOHAN REDDY C.J. - The Central Board of Direct Taxes has referred for our opinion the following three questions, viz. :'(1) Whether, on the facts and in the circumstances of the case, the Board were justified in holding that the provisions of section 10 of the Act were attracted in respect of the stationery business and house properties gifted by the deceased to his sons, Messrs. Mohammed Bhai and Fazal Hussain ?'(2) Whether, on the facts and in the circumstances of the case, the Board were justified in holding that the provisions of the said section were also attracted in respect of the house properties and household goods gifted by the deceased to his wife, Smt. Atikabai ?'(3) If the answere to either of the above stated questions is in the affirmative, whether the Board were justified in holding that on a proper interpretation of the said section 10, the gifted properties, to which the section applies, should be included in the estate of the deceased in entirety ?'It appears...
Bolla Tirapanna and Sons Vs. Commissioner of Income-tax, A.P.
Court: Andhra Pradesh
Decided on: Mar-05-1967
Reported in: [1969]71ITR209(AP)
SAMBASIVA RAO - The question that was referred for our decision is :'Whether, on the facts and in the circumstances of the case, the income from the leasing out of the mill building and machinery was rightly assessed in the hands of an association of persons ?'This is reference under section 66(1) of the Indian Income-tax Act, 1922, which will be hereinafter referred to as the Act.The assessment year is 1958-59 for the which the accounting period was the year ended 31st December, 1957. The assessment was made by the department treating the assessee as an association of persons.Originally there was a Hindu undivided family consisting of a father and six sons. A partition of the family took place on December 10, 1955, and one of the assets included in the partition was Sri Mahalakshmi Boiled Rice and Oil Mill at Ullamparru. The said mill consisted of lands, buildings, machinery, etc. Though it could not be, and was not, divided by metes and bounds between the seven members of the family,...