Andhra Pradesh Court April 1967 Judgments
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Evuru Venkata Subbayya Vs. Srishti Veerayya and ors.
Court: Andhra Pradesh
Decided on: Apr-28-1967
Reported in: AIR1969AP92
P. Jaganmohan Reddy, C.J. 1. This Letters Patent Appeal filed on the grant of leave by our learned brother Kumarayya, J., involves the determination of the true scope and ambit of clause (5) of Rule 32 of Order 21 and Section 51(e), Civil Procedure Code. 2. The brief facts which give rise to the question posed before us are as follows: The tank in the shrotriem village of Annasamudram of which the respondents are the shrot riemdars, was in a state of disrepair and issue for several years past. The bund had breaches and the source of the tank, 'Gadi Vagu' would empty itself through two wide sluices. Because of these breaches water could not be trapped and it was not possible t have wet cultivation. The appellant who was the 1st plaintiff, and 4 others, plaintiffs 2 to 5, took on lease from the respondents the tank bed area and cultivated virginia tobacco, which does not require much water. In the lease deed it was stated that the 'lessees would be at liberty to let out water in tank bed...
Poonamalli Ramayya and anr. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Apr-27-1967
Reported in: AIR1969AP21
ORDER1. The petitioners herein applied to the Tahsildar, Nellore, for assignment of lands bearing S. Nos. 229, 230 and 231 in Venkannapalem village, Nellore Taluk, of an extent of 4 acres 82 cents on the ground that they are landless poor and they belong to a backward community called Palle Kapu. Objections to their applications were filed by some Harijans (Chinna Rangaiah and others) of Venkannapallem, but the Tahsildar. after due enquiry, granted pattas to the petitioners in his proceedings F. Dis-No. 480/71. The petitioners were given possession of the lands on 30-11-1961. 2. Aggrieved by the orders of the Tahsildar, the Harijans preferred an appeal to the Revenue Divisional Officer. Nellore, who in his proceedings L. Dis. No. 61205/61 dated 28-4-1962 rejected the appeal and confirmed the pattas granted in favour of the petitioners. Thereafter the Harijans preferred a revision petition to the Government against the order of the Revenue Divisional Officer. The Government in their Mem...
S.K. Nanne Saheb Vs. State of Andhara Pradesh, Hyderabad and ors.
Court: Andhra Pradesh
Decided on: Apr-27-1967
Reported in: AIR1969AP183
ORDER1. There is considerable force in the point made on behalf of the petitioner (S. K. Nanne Saheb) that the order passed by the Government in G. O. Ms. No. 377 Rev. dated 7-3-1963, whereby he was informed that the site measuring 20 `x18' sq. ft. in S. No. 35/5 C1 A1 of Kurnool Town, was not available for assignment, was made behind his back without any notice to him, and as such it is liable to be set aside.2. Some two years before that, the Board of Revenue by its Reference, Rt. No. 1318/61 dated 17-1-1961 accepted the proposal for assignment of the land in question to the petitioner and the Collector was requested to take action to assign the site to the petitioner. Thereafter by D. Dis. No. 22/61 dated 16-5-1961 the petitioner was asked by the Collector was deposit the market value of the land at Rs. 5 per square yard. This the petitioner did on 19-5-1961 and the Sub Treasury Officer, Kurnool, issued a certificate saying: `Certified that Sri Nanne Saheb has credited an amount of ...
Rayudu Pallamsetti and anr. Vs. Dommeti Sriramulu
Court: Andhra Pradesh
Decided on: Apr-27-1967
Reported in: AIR1968AP375
1. The suit out of which this second appeal arises was laid by the respondent (plaintiff) for recovery of Rs. 3,000 asbeing the price of gold ornaments given to the defendants in connection with the con-tract of marriage between the minor son of the plaintiff and the minor daughter of defendants 1 and 2. 2. In about the last week of May 1957, the 2nd defendant, the wife of the 1st defendant, as her husband (1st defendant) was away in Rangoon came to the house of the plaintiff to negotiate the marriage of her daughter with the plaintiff's son. The parties arrived at an agreement and decided that the marriage of the plaintiff's son should take place with the daughter of the defendant's (appellant's) and exchanged courtesies. Pursuant to the understanding arrived at, the plaintiff presented a gold chain costing Rs. 2,100, silk saree and other clothes and also a sum of Rs. 200 to meet some other incidental expenses. The total value of the presents and other items given to the defendant cam...
Sri Venugopalaswamy Temple, Tennali Vs. Kakumarree Anjaneyulu (Died) a ...
Court: Andhra Pradesh
Decided on: Apr-26-1967
Reported in: AIR1969AP18
ORDER1. This is a petition under Article 227 of the Constitution of India seeking to revise the orders of the Tahsildar and the Revenue Divisional Officer, Tenali, made under Section 13 of the Andhra Tenancy Act (hereinafter referred to as the Act) refusing to evict the respondent as the cultivating tenant of the petitioner. 2. The petitioner is Sri Venugopalaswami Vari temple, Tenali represented by the Managing Trustee. The said temple leased out some of its lands to the respondent Kakamanu Anjaneyulu with a stipulation of annual rent of 13 bags of paddy. The respondent had his own lands acres 50 in extent around this leased land, which he is in possession of ever since 1922. The case of the petitioner is that the 1st Respondent having disposed of his own lands to others, had sub-leased the temple land to Adusumalli Anjayya for higher rent. Besides he committed default in timely payment of rent for the year 1959-60 and paid the same on 15-2-1960 long after the expiry of the due date. ...
Veerabhadra Iron Foundry and Another Vs. Commissioner of Income-tax, A ...
Court: Andhra Pradesh
Decided on: Apr-25-1967
Reported in: [1968]69ITR425(AP)
R.C. No. 8/1964KRISHNARAO J. - This is a reference under section 66(1) of the Indian Income-tax Act of 1922 by the Income-tax Appellate Tribunal framing the following question for our decision :'Whether the assessee is entitled to the allowance of development rebate under section 10(2)(vib) of the Act ?'The assessee is a registered firm carrying on business in the manufacture and sale of sugarcane crushers, tobacco furnaces, etc. During the year of account ending March 31, 1960, relevant to the assessment year 1960-61, the assessee also started the business of exhibiting cinema films on December 4, 1959, when he installed new machinery costing about Rs. 1,00,233. In the return submitted by the assessee a claim was made towards development rebate on the value of this machinery basing the claim under the provisions of section 10(2)(vib) of the Income-tax Act of 1922. The assessee had not credited to a reserve fund as required by the provisions of the Act and did not make the relevant ent...
income Tax Officer, Companies Circle, Hyderabad Vs. Vemulapalli and So ...
Court: Andhra Pradesh
Decided on: Apr-24-1967
Reported in: AIR1969AP140
ORDER1. This is a petition under Section 559 of the Companies Act 1956 (Act I of 1956) seeking a declaration that the dissolution of the company, M/s. Vemulapalli & Sons, (Private) Ltd., Suryapat, Nalgonda, was void.2. The petitioner is the Income-tax Officer, Companies Circle Hyderabad. The material facts alleged are these; M/s. Vemulapalli & Sons (Private) Ltd. Suryapat, hereinafter to be referred as the Company, was a private company, which was formed on 25-9-1956 with the object of doing business in iron ore. The shareholders of the company were Sri Vemulapalli Bhaskara Rao, his wife Smt. Sugunamma and their sons Vageshwar Rao & Gopal Rao, each of them holding 50 shares of Rs. 100 each. The total paid-up-capital was Re. 20,000. The first year's accounts were closed on 31-12-1957. The Company was assessee and as such filed a return of its income for the assessment 1958-59 on 27-2-1959. Under Section 23-B of the Income-tax Act, 1922 a provisional assessment was made on the basis of t...
income-tax Officer Companies Circle Hyderabad Vs. Vemulapalli and Sons ...
Court: Andhra Pradesh
Decided on: Apr-24-1967
Reported in: [1967]66ITR331(AP)
This is petition under section 559 of the Companies Act, 1956 (Act 1 of 1956), seeking a declaration that the dissolution of the company, M/s. Vemulapalli and Sons (Private) Ltd., Suryapet, Nalgonda, was void.The petitioner is the Income-tax Officer, Companies Circle, Hyderabad. The material facts alleged are these : M/s. Vemulapalli and Sons (Private) Ltd., Suryapet, hereinafter to be referred to as the company, was a private company, which was formed on September 25, 1956, with the object of doing business in iron ore. The shareholders of the company were Sri Vemulapalli Bhaskara Rao, each of them holding 50 shares of Rs. 100 each. The total paid up capital was Rs. 20,000. The first years accounts were closed on December 31, 1957. The company was an assessee and as such field a return of its income for the assessment year 1958-59 on February 27, 1959. Under section 23B of the Income-tax Act, 1922, a provisional assessment was made on the basis of the return and the assessee made paym...
Union of India (Uoi) Through South Eastern Railway and anr. Vs. Rajast ...
Court: Andhra Pradesh
Decided on: Apr-20-1967
Reported in: AIR1968AP327
ORDER1. Rajasthan Supplying Agencies, represented by its proprietors, Madanlal Sodhani, as sole plaintiff, filed S.C. No. 1236 of 1962 in the Court of the learned District Munsif at Vijayawada for Rs. 136.54 nP. against the Union of India as representing two Railways, regarding non-delivery of certain consignment. Sri Venkata Kanakadurga Fancy and Kangan Hall, represented by proprietor, Jampani Basavaraju, as sole plaintiff, filed S.C. No. 1413 of 1962 for Rs. 265 in the same Court against the same two respondent-Rail-ways for non-delivery of consignment. 2. S.C. No. 1236 of 1962 related to two cases of metal soap cases, etc., consigned from Calcutta to Vijayawada as per the P.W.B. No. 569406 dated 12-2-1962. The suit was laid since the consignment was not delivered to the plaintiff. 3. S.C. No. 1413 of 1962 related to non-receipt of consignment booked at Calcutta by a consignor as per P. W. B. No. 569401 dated 12-2-1962 bound for Vijayawada. 4. In each of the two suits, the defendants...
The State of Andhra Pradesh Vs. Lakshmi Oil Mills and ors.
Court: Andhra Pradesh
Decided on: Apr-20-1967
Reported in: [1967]20STC489(AP)
Krishna Rao, J.1. The above tax revision cases, which involve a common question, arise under the following circumstances : A batch of appeals was disposed of by the Sales Tax Appellate Tribunal on 31st December, 1965, and certain other appeals, which are also the subject-matter of some of the above revision cases, were disposed of by the Appellate Tribunal following its decision in the said batch of appeals. As the assessees succeeded before the Appellate Tribunal, the above revision cases have been filed by the State of Andhra Pradesh. In all these cases, the common question is as to what is the exact point of levy of tax in transactions relating to purchase of groundnut or groundnut kernel., In almost all these cases, millers of groundnut made purchases and instead of themselves crushing the stocks of groundnuts purchased by them, either sold away the entire stocks to other millers or crushed certain portions of the stocks purchased by them and sold away the balance of the stocks to ...
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