Andhra Pradesh Court November 1968 Judgments
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Venigella Parendhamayya Vs. Sri Somasekharaswamy Temple Kotipalli
Court: Andhra Pradesh
Decided on: Nov-28-1968
Reported in: AIR1970AP394
1. The defendant who has been unsuccessful in both the courts below, has come up in second appeal. The defendant was inducted into possession as a lessee of the suit lands in 1958 for one year. Notice to quit was issued on 28-4-1959, in reply to which he claimed that he is entitled to the benefit of the provisions of the Andhra Tenancy Act. However in a petition filed by the plaintiff herein before the Tahsildar for fixation of fair rent under the Andhra Tenancy Act, the defendant contented that inasmuch as no lease-deed for a periods of six years in his favour was executed and registered as contemplated by he Andhra Tenancy Act, the petition for fixation of fair rent was not maintainable. On fair rent was dismissed by the Tahsildar and the same was upheld by the Revenue Divisional Officer on appeal filed by the respondent herein. The respondent thereupon has filed this suit for recovery of possession and for past and future mesne profits. The trial Court held that the defendant was a ...
Namilla Rachayya Vs. Gajula Nunna Narayanappa
Court: Andhra Pradesh
Decided on: Nov-26-1968
Reported in: AIR1970AP278
Krishnarao, J.1. The appellant who is the plaintiff, filed a suit O. S. No. 197 of 1962 in the Court of the District Munisf, Dharmavaram for recovery of Rupees 1300/- due under a simple mortgage bond dated 2-5-1957 stipulating for payment of simple interest at 12% per annum. It is common ground that the starting point of the indebtedness was 10-5-1950 when the plaintiff lent a sum of Rs. 1,000/- under a promissory note executed by the defendant. On 10-6-1953, the promissory note was renewed by the execution of a simple mortgage deed for Rs. 1, 400/- made up of the original principle and interest which accrued upto the said date and also the registration expenses incurred for the execution of the mortgage. On 2-5-1957, the amount due under the mortgage deed dated 10-6-1953 was calculated with interest at the contract rate and the total amount was found to be Rs. 2, 058/- Deducting the payments amounting to Rs. 1058/- the suit mortgage was executed for Rs. 1,000/- on 2-7-1957 stipulating...
Officer-in-charge (Court of Wards) Paigah, Vicar-ul-umra, Hyderabad Vs ...
Court: Andhra Pradesh
Decided on: Nov-26-1968
Reported in: AIR1969AP345; [1969]72ITR552(AP)
Ramachandra Rao, J.1. This case is referred under Section 27(1) of the Wealth Tax Act of 1957, for a decision of this Court on the question.'Whether on the first and in the circumstances of the case, the lands situated at Begumpet, Lallaguda, Jiaguda, Subzimandi, Yerragadda, Zamboorkhana and Vicarabad, were agricultural lands within the meaning of Section 2(e) (i) of the Wealth Tax Act, (hereinafter referred to as the Act).'When this case came up before a Bench of this Court consisting of one of us (The Hon'ble the Chief Justice) and Sambasiva Rao, J., they referred the same to a Full Bench as an important question as to the meaning of the word 'agricultural lands' falls for determination, and as there is an apparent conflict between the decision rendered by a Bench of the Madras High Court in Sarojini Devi v. Sri Krishna, AIR 1944 Mad 401 and a decision of another Bench of this Court in Smt. Manyam Meenakshamma v. Commr. of Wealth-tax, : [1967]63ITR534(AP) .2. The brief facts as found...
Suggala Veera Raghaviah and ors. Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-26-1968
Reported in: [1970]75ITR714(AP)
Ramachandra Rao, J.1. Two questions have been referred by the Central Board of Direct Taxes for the decision of this court and the said questions are as follows :'Whether, on the facts and in the circumstances of the case, the value of the properties mentioned in the deed dated July 15, 1951, had been correctly included in the estate of the deceased under Section 10 of the Estate Duty Act (hereinafter referred to as 'the Act') ? and (2) Whether the value of the money lending business was rightly charged to estate duty under Section 9 of the Act? ' 2. The brief facts relevant for the purpose of this case are as follows ;3. The estate duty pertains to the estate of late Suggala Ramakrishniah, who died on 11th December, 1957. The three sons of the deceased are the accountable persons. The deceased started his life with a small property which was bequeathed to him under a will by his maternal uncle. The deceased subsequently acquired all the properties and money-lending business by his pe...
M. Subrahmanya Sarma Vs. Commissioner of Income-tax and ors.
Court: Andhra Pradesh
Decided on: Nov-26-1968
Reported in: [1969]74ITR407(AP)
Jaganmohan Reddy, C.J. 1. The Income-tax Appellate Tribunal has referred the following questions for our opinion, viz.:'Whether, on the facts and circumstances of the case ;and on a proper construction oaf the deed dated November 15, 1958, (a) the income from the properties in question can be included in the total income of the applicant under Section 16(3)(a)(iv) of the Income-tax Act for the assessment year 1960-61; (b) the values of the properties 'in question are includible in the net wealth of the assessee under Section 4(1)(a)(ii) of the Wealth-tax Act for the assessment years 1959-60 and 1960-61 ; (c) 'the allotment of the properties in question to the adopted son under the deed constitutes a 'gift' within the meaning of the Gift-tax Act ?' 2. The Tribunal in its statement of the case has stated that, though separate applications were filed by the assessee for referring the questions of law arising under the Wealth-tax Act, the Income-tax Act and the Gift-tax Act, viz., R.As. No...
Smt. Pankumari Kochar Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-25-1968
Reported in: [1969]73ITR373(AP)
Jaganmohan Reddy, J.1. The Central Board of Direct Taxes has referred the following three questions for our opinion :' 1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 85,000 being the value of properties settled in trust for the Surajmal Poonan Chand and Pratap Chand Charities has been rightly included in the estate under Section 10 of the Estate Duty Act ?2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,65,253 being the value of properties gifted by the deceased has been rightly included under Section 10 of the Act, in the chargeable estate of the deceased ?3. Whether, on the facts and in the circumstances of the case, the liability of Rs. 6,857 due to Smt. Leelavathi, the liability of Rs. 20,721 (in various accounts) and the liability of Rs. 2,701 on account of the Surajmal Poonam Chand and Pratap Chand Charities have been rightly disallowed in computing the principal value of the estate left by the deceased '2. The facts l...
Gopisetty Chandramouli Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-25-1968
Reported in: [1969]74ITR439(AP)
Ramachandra Rao, J. 1. The Central Board of Direct Taxes, New Delhi, has referred under Section 64(1) of the Estate Duty Act (hereinafter referred to as the Act) the following questions for the opinion of this court:'' (1) Whether, on the facts and in the circumstances of the case, the amount of Rs. 22,630 was correctly included in the estate of the deceased under the provisions of Section 46(2) of the Act and(2) Whether, on the facts and in the circumstances of the case, the following properties were correctly included in the estate of the deceased under Section 10 of the Act; (a) N.G.P. notes of the value of Rs. 21,249.(b) House properties No. 85, Nallagunta and Nos. 1234, 1235 and 1238 at Pioneer Bazar, Bolarum ?' 2. The facts which have given rise to the reference and as found in the statement of the case are as follows :The estate duty assessment relates to the estate of late Gopisetty Ratnaiah, who died on May 25, 1957. His widow, Smt. Gopisetty Seshamma, who is the accountable p...
Khan Bahadur Ahmed AlladIn and Sons Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-25-1968
Reported in: [1969]74ITR651(AP)
Jaganmohan Reddy, C.J. 1. The Income-tax Appellate Tribunal has referred the following two questions for our opinion, namely :'1. Whether the purchase of the site and the buildings known as 'Brengun Estate' was in the course of a profit-making scheme or adventure in the nature of trade ? 2. If the answer to question No. 1 is in the affirmative, whether the extra compensation of Rs. 99,245 awarded by the District Judge on 12th July, 1956, is assessable for the assessment year 1955-56 ?' 2. The assessee, a firm registered under Section 26A of the Income-tax Act, 1922, was being assessed to income-tax for the year 1955-56, for which the corresponding accounting year was from 1st October, 1953, to 30th September, 1954, in which accounting year the second of the questions arose. It appears that the assessee-firm bought from the Government of India a property known as 'Brengun Estate' consisting of factory and other buildings along with 403 acres of open land, some of which were sold in the ...
M.S. Narayanacharyulu Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-22-1968
Reported in: [1970]77ITR594(AP)
Jaganmohan Reddy, C.J.1. The Central Board of Direct Taxes has referred the following question for our decision, viz.:'Whether, on the facts and in the circumstances of the case, and on a true construction of a will dated February 21, 1896, executed by Sri Venkatacharyulu, father of the deceased, the properties derived by the deceased from his father (other than those described in the will as ancestral property) were correctly included in the estate of the deceased as his individual property ?'2. It appears from the statement of the case that the deceased, M.N. Narasimhacharyulu, died on May 3, 1955, leaving behind him his four sons, with whom during his lifetime he constituted a Hindu undivided family of which he was the karta. The eldest son, Narayanacharyulu, who is the applicant, is the accountable person. It is the case of the applicant that the properties of which the deceased died possessed belonged to the Hindu undivided family and that he had only a 1/5th interest therein, on ...
In Re: Gangavaram Sankaraiah
Court: Andhra Pradesh
Decided on: Nov-22-1968
Reported in: 1970CriLJ1029
Chinnappa Reddy, J.1. The two appeals arise out of the same case and may be disposed of by a common judgment. Ten persons were tried by the learned Sessions Judge of Nellore for alleged offences under Sections 147, 148, 302 read with 34, 302 read with 149 etc., Penal Code. A-1 to A-8 and A-10 were acquitted of all charges while the ninth accused was convicted of an offence under Section 304, Penal Code but acquitted of other charges. The 9th accused who was sentenced to 7 years rigorous imprisonment for the offence under Section 301 is the appellant in Criminal Appeal No. 455 of 1967 while all ten accused are respondents in Criminal Appeal No. 676 of 1967, which is an appeal filed by the State against the several acquittals recorded by the learned Sessions Judge on various charges.2. The facts of the case are briefly as follows:P. W. 6, Sakamuri Chinnamma is the widow of Venkatasubbaiah, brother of the 1st accused. Soon after her husband's death about ten years prior to the occurrence ...
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