Andhra Pradesh Court July 1967 Judgments
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Narayanlal P. Lahoti Vs. Controller of Estate Duty, Andhra Pradesh, Hy ...
Court: Andhra Pradesh
Decided on: Jul-06-1967
Reported in: AIR1969AP188; [1968]68ITR849(AP)
Jagan Mohan Reddy, C.J.1. The Central Board of Direct Taxes has referred the following question for our opinion, namely. 'Whether, on the facts and in the circumstances of the case, the sum of Rupees 106894 being the value of the insurance Policies taken out by the deceased on his life was rightly treated as the individual property of the deceased?'2. The facts set out in the statement of the case out which the above question arose are: One Puraomal Surajmal Lahoti, who died on the 10th February, 1954, had insured his life in Life Insurance Policies, under which a total sum of Rs. 1,06,894 become payable to the applicant, Narayanlal P. Lahoti, who is the son of the deceased. The applicant claimed that these moneys formed part of the property of the Hindu undivided family of which the deceased was the karta, on the ground that the policies were financed with the family funds. The Assistant Controller of Estate Duty found that these policies were in fact nominated by the deceased in favo...
Tandra Venkata Subrahmanayam Vs. Vegesana Viswanadharaju and anr.
Court: Andhra Pradesh
Decided on: Jul-06-1967
Reported in: AIR1968AP190
1. This appeal is from the judgment and decree of the Subordinate Judge, Eluru given on 23rd March, 1983. It arises in the following circumstances. The plaintiff, 1st respondent filed the suit for specific performance of an agreement of sale dated 22-4-1959 (Exhibit A-1) executed by the 1st defendant in his favour and for recovery of damages of Rs. 200. He claimed in the alternative a sum of Rs. 2700 as compensation. It was alleged that the 1st defendant, who is the owner of the suit land, agreed to sell the same for a sum of Rs. 2450 to the plaintiff and executed Exhibit A-1 after receiving an advance of Rs. 750. According to the terms of the agreement the balance had to be paid on or before 31-5-1959 and the sale deed was to be executed. It is alleged that the plaintiff was always ready and willing to perform his part of the contract, but the 2nd defendant sent a notice to the plaintiff on 22-5-1959 (Exhibit A-2) asserting that the 1st defendant sold the suit land to him under an ora...
S.T.V. Venkatarama Chettiar and Sons Vs. K. Munnaiah, A.R. Subrahmania ...
Court: Andhra Pradesh
Decided on: Jul-05-1967
Reported in: AIR1968AP205
ORDER1. This is an application under Section 23(3) of the Civil Procedure Code for transfer of O.S. No. 79/65 on the file of the District Munsiff Court, Eluru to the District Munsiff's Court, salem for joint trial with O.S. No. 1059/65.2. The respondents firm filed O.S. No. 79/65 in the District Munsiff's Court, Eluru against the petitioners ' firm to recover a sum of Rs. 2,040-60 Ps., with subsequent interest alleging that the amount claimed in the suit represents the balance due towards the price of 226 bags of red gram supplied by it to the petitioners firm. The petitioners firm filed its written statement dated 28th June 1965. It inter alia pleaded that the red gram sent by the respondent was inferior in quality and was not in accordance with the contracted quantity either. Therefore, after giving notice to the respondent on 25-3-65, it sold the goods as belonging to the respondent on 18-4-1965 in open auction at Salem, Consequent to the sale the petitioner became entitled to a sum...
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