Andhra Pradesh Court November 1968 Judgments
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The Public Prosecutor, A.P.P. Vs. Vaijnath and anr., Accused
Court: Andhra Pradesh
Decided on: Nov-20-1968
Reported in: AIR1971AP48; 1971CriLJ205
Narasimham, J. 1. The question referred to us is whether adoption by the trial Magistrate of summons procedure in a warrant case amounts to an illegality vitiating the entire trial or only an irregulaity curable under Section 537 Cr.P.C.2. There has been a consensus of judicial opinion on this question referred ever since the decision of the Privy Council in N.A. Subramania Iyer v. Emperor, (1901) 28 Ind App 257 (PC). The question did not directly arise in that case but the principle was enunciated thjat the disobedience to an express provision at to a mode of trial could not be regarded as a mere iregularity. that was reitered in Pulukuri Kotayya v. Emperor, AIR 1947 PC 67. The pronouncement in the later case was more clear tht when a treial wwas conducted in a manner different from that precribed by the Code, the trial was bad and no question of curing an irregularity arose.3. The question now refered to us, that, however, been driectly answered in a series of cases. It is sufficient...
Mumtaz Ahmed Khan Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-20-1968
Reported in: [1969]73ITR592(AP)
P. Jaganmohan Reddy, C.J.1. The Central Board of Direct Taxes has referred the following question for our opinion, viz.:' Whether, on the facts and in the circumstances of the case, the estate duty authorities had any material to come to the conclusion that the donees had not immediately assumed possession of the properties and thenceforward retained the same to the entire exclusion of the deceased and that the provisions of Section 10 were attracted '2. The facts, as narrated in the statement of the case, are that the applicant who was a son of the deceased, late Inayatur Rahaman Khan, who died on June 25, 1958, submitted a statement of account before the Assistant Controller of Estate Duty, declaring the principal value of the estate of the deceased at Rs. 38,637. The Assistant Controller determined the principal value of the estate at Rs. 1,49,937. The principal value so determined included a sum of Rs. 45,000 being the value of six house properties at Secunderabad. It was claimed b...
Commissioner of Expenditure Tax, Andhra Pradesh, Hyderabad Vs. S.R.Y. ...
Court: Andhra Pradesh
Decided on: Nov-19-1968
Reported in: AIR1970AP197; [1970]78ITR622(AP)
Jaganmohan Reddy, C.J.1. The Income-tax Appellate Tribunal has referred the following question of law for our opinion under Sec. 64(1) of the Expenditure Tax Act, 1957 (hereinafter called 'the Act). viz.'whether on the facts and in the circumstances of the case and on a proper construction of Section 4(ii) and Sec. 19 of the Expenditure Tax Act 1957 (as applicable for the respective, assessment years) the amount spent on the foreign education of Sri Mallikarjuna Prasad was rightly excluded from the taxable expenditure of the family for the respective assessment years.'2. The assessee, Rajah of Challapalli, was assessed to expenditure tax for the year 1958-59 to 1961-62, for which the relevant accounting years were the financial years immediately proceeding those years. While so assessing him the Expenditure Tax Officer included sums of Rupees 15439, 18080, 14930 and 14750 respectively in the four accounting years in question, being expenses incurred by one of his sons, Sri Mallikarjuna...
Shankariah Vs. Annapurnamma
Court: Andhra Pradesh
Decided on: Nov-15-1968
Reported in: 1970CriLJ775
ORDERKondaiah, J.1. This revision petition arises out of the reference made by the Chief City Magistrate cum-Additional Sessions Judge and District Magistrate (Judicial) Hyderabad in Crl. Revision Petition No. 120/67, recommending the quashing of an order of the Mimsif Magistrate, Tandur dated June 26, 1967 in M. C. No. 1/ 68 awarding maintenance to the respondent at the rate of Rs. 25 per mensem, under Section 488(1) of the Code of Criminal Procedure.2. The ground on which maintenance under Section 488(1) Criminal P. C. was claimed by the respondent Annapurnamma, the legally wedded wife of Shankaraiah, the petitioner, was that the husband had married again and that she was being ill-treated and beaten and ultimately driven out of the house along with her children by him at the instigation of his second wife.3. The respondent's claim was resisted by the husband on the ground that there was no neglect or refusal to maintain her and her children, nor was there any ill-treatment, but she ...
Commissioner of Income-tax Vs. Nizam Sugar Factory Ltd.
Court: Andhra Pradesh
Decided on: Nov-14-1968
Reported in: [1969]74ITR647(AP)
Jaganmohan Reddy, C.J. 1. The Income-tax Appellate Tribunal has referred the following question for our consideration, viz. :'Whether on a proper interpretation of the managing agency agreement dated April 18, 1937, the calculation of the managing agency remuneration as adopted by the company and accepted by the Tribunal is correct '2. The question arises out of assessments made for the years 1952-53 and 1953-54 on the assessee, which is a limited company growing sugarcane and manufacturing sugar. The company, which originally entered into a managing agency agreement between itself and Raja Dhanrajgir, subsequently appointed the Industrial Trust Fund of H.E.H. the Nizam's Government as managing agents. Under the original managing agency agreement entered into between the company and Raja Dhanrajgir, dated April 18, 1937, who by an indenture of transfer dated October 17, 1937, appointed the Industrial Trust Fund, the managing agents were entitled to 10% of the net profits of the company...
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