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Andhra Pradesh Court March 1968 Judgments

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Mar 28 1968

Chittoor District Co-operative Marketing Society Ltd. Vs. Vegetols Ltd ...

Court: Andhra Pradesh

Decided on: Mar-28-1968

Reported in: [1968]38CompCas687(AP)

ORDER OF SINGLE JUDGENarasimhan, J. 1. In Company Application No. 79 of 1965 the Chittoor District Co-operative Marketing Society Ltd., Chittoor, is the applicant and has preferred the same against the order of the official liquidator allowing the Society's claim for Rs. 38,070.98 as that of an ordinary creditor. The grievance of the Society is that it should be deemed as a secured creditorand not an ordinary creditor and that is the matter which arises for consideration on merits in C. A. No. 79 of 1965.2. Company Application No. 83 of 1965 was filed by the official liquidator under sections 468, 477 and 536 of the Companies Act, 1956, read with rule 9 of the Companies (Court) Rules, 1959. Inter alia, the official liquidator alleged that as per the account books of the company in liquidation (the Vegetols Ltd.) it was found that sums aggregating Rs. 62,231.25 were paid to the Society from the company's assets during the period from June 10, 1957, to March 31, 1960. The sums were set o...


Mar 28 1968

M. Chinnappa Reddy Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Mar-28-1968

Reported in: AIR1969AP234

ORDER1. This is an application for the issue of a writ of certiorari to quash the order of the Sub-Collector, Rajampet, dated 7-3-1965, as confirmed by the District Collector, Cuddapah, and the Board of Revenue. 2. The Petitioner is the hereditary village Munsif of Utukur Village, Rajampet Taluk, Cuddapah District. He was performing his duties accordingly. While so, on 6-5-1964, charges were framed against him by the Sub-Collector, Rajampet, for misappropriation of Rs. 120 collected on 13-8-1961 was deposited on 2-11-1961. And thirdly, he remained absent without obtaining leave. The petitioner was directed to submit his explanation. After some dilly dallying on his part, finally he submitted the explanation. In his explanation , he said that the amount of Rs. 274-12 p. was deposited by him on 12-9-1963 under challan No. 684/5 in the Sub-Treasury. In regard to the temporary misappropriation, he stated that the had given a receipt in advance and not actually collected the amount. In rega...


Mar 27 1968

The Hyderabad Chemicals and Fertilizers Ltd. Vs. State of Andhra Prade ...

Court: Andhra Pradesh

Decided on: Mar-27-1968

Reported in: [1968]22STC298(AP)

Sambasiva Rao, J.1. The only question that was raised and argued in the three cases is whether the petitioner is entitled to a deduction from his total turnover under Section 2(s)(ii) of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act) and Rule 6(1 )(a) of the Andhra Pradesh General Sales Tax Rules (hereinafter referred to as the Rules).2. The Hyderabad Chemicals and Fertilizers Limited, Hyderabad, which is a manufacturer of chemical fertilizers, is the petitioner in all the three revision cases. T.R.C. No. 30 of 1966 relates to the assessment year 1960-61 while T.R.C. No. 17 of 1965 relates to the assessment year 1961-62 and T.R.C. No. 28 of 1966 to the assessment year 1962-63. The petitioner entered into an agreement with M/s. Khan Bahadur Ahmed Alladin & Co. (hereinafter referred to as Alladin & Co.) dated 15th October, 1959, under which the latter was appointed as the sole selling agent of the former. Varying rates of commission (as it is called in the ...


Mar 25 1968

Pydi Lakshmanna Vs. Duppala Krishnamurthy

Court: Andhra Pradesh

Decided on: Mar-25-1968

Reported in: AIR1969AP415; 1969CriLJ1476

ORDER1. These petitions arise out of the same matter and they will be disposed of by this common order. In P. R. C. No. 2/67 on the file of the Munsif Magistrate, Srikakulam, the petitioners were examined as witnesses to speak to the murder of one Akkayya. Previous to this proceeding in the course of the investigation, the statements of both these witnesses were recorded by the Magistrate under S. 164, Cr. P.C. When they gave evidence before the learned Munsif Magistrate, Srikakulam, contrary to what they had stated in their statements under S. 164, he made an observation in the final order passed by him that they had intentionally given false evidence either before him or before the Judicial First Class Magistrate, Narasannapet, who had recorded the statements of these witnesses under S. 164, Cr. P.C. and for the eradication of the evil of perjury, and in the interests of justice it was expedient that both these witnesses would be prosecuted for perjury. Therefore an explanation was c...


Mar 25 1968

P. Anantha Padmanabha Sarma Vs. High Court of Andhra Pradesh and anr.

Court: Andhra Pradesh

Decided on: Mar-25-1968

Reported in: AIR1969AP195

ORDER(1) Under the Andhra Pradesh State Judicial Service Rules. before they were amended on 12-5-1966, full members or approved probationers in the category of Upper Division Clerks with a minimum of five years' service were eligible to be appointed by transfer as Judicial Second Class Magistrates. The petitioner who was a Deputy Tahsildar and who had completed five years' service as an Upper Division Clerk and who possessed all the other requisite qualifications was selected for appointment as Judicial Second Class Magistrate on a temporary basis without rights of probation. The order of appointment dated 17-8-1960 is in the following terms:'The Government approve the proposal of the High Court to select the following candidates for temporary appointment to the posts of Judicial Second class Magistrates purely on an emergency measure without probationary or other rights; (1) Sri R. Ananta Padmanabha Sarma, Deputy Tahsildar, Kakinada. (2) to (6) x x x X (2) The selection of the above...


Mar 25 1968

The State of Andhra Pradesh Vs. T.G. Lakshmayya Setty and Sons

Court: Andhra Pradesh

Decided on: Mar-25-1968

Reported in: [1969]24STC14(AP)

Sambasiva Rao, J.1. This is a revision case preferred by the State of Andhra Pradesh. Its grievance is that the Sales Tax Appellate Tribunal, Andhra Pradesh, has not correctly understood the scope and amplitude of Rule 25 of the Andhra Pradesh General Sales Tax Rules, 1957 (hereinafter referred to as the Rules) and the decision of this Court in T.R.C. No. 53 of 1961.2. The above question arose in the following manner. The respondents are manufacturers of groundnut oil at Adoni. For the year 1958-59, the Commercial Tax Officer assessed the respondents on a turnover of Rs. 81,16,523.88 after granting them a rebate on a turnover of Rs. 18,00,600. Aggrieved by the assessment and claiming larger relief by way of rebate, the respondents preferred an appeal to the Assistant Commissioner, Anantapur, who remanded the case to the assessing authority for fresh disposal with a direction that the rebate should be worked out according to the principles enunciated by the Tribunal in T.A. No. 706 of 1...


Mar 25 1968

Sri Venkateswara Lodge Vs. Commissioner of Income-tax Hyderabad, and O ...

Court: Andhra Pradesh

Decided on: Mar-25-1968

Reported in: [1969]71ITR629(AP)

BASI REDDY J. - On the 5th January, 1966, the premises of Sri Venkateswara Lodge, Lakdi-ka-pool, Hyderabad, were searched by four Income-tax Officers and their staff, and, during the search, which went on from 9-30 a.m. up to 7-30 p.m. that day, a large number of account books, documents and slips were seized. The Income-tax Officer were armed with a warrant of authorisation issued by the Commissioner of Income-tax Hyderabad, under section 132 of the Income-tax Act, 1961, authorising the Income-tax Officers to enter the said premises and seize books of account, other documents, money, bullion, jewellery or other valuable article or thing, which may be found necessary or useful for the purpose of income-tax assessment proceedings till then pending or in respect of future assessment affecting Sri Venkataswara Lodge. In pursuance of that warrant of authorisation, the Income-tax Officer seized large number of account books, documents and slips after observing the formalities prescribed by ...


Mar 23 1968

Katta Subbarao (Died) and ors. Vs. Pokuri Sri Ramalu and ors.

Court: Andhra Pradesh

Decided on: Mar-23-1968

Reported in: AIR1970AP258

Kuppuswami, J. 1. The first defendant in O. S. 54/55 on the file of the District Judge. Eluru preferred the above appeal against the judgment and decree of Krishna Rao, J: in A. s. 4/1961. During the pendency of this appeal the appellant died and his legal representatives have been brought on record. The suit was filed by the first respondent on 4-11-1955 for partition and separate possession of 1/8th share in Sri Ramakrishna Oil Mills. Eluru (hereinafter referred as the suit mill) and for rendition of account by the first respondent of the income from the suit mill from 6-1-1946 on the following allegations;2. The plaintiff and defendants 1 to 3 are co-owners and the plaintiff being entitled to 1/8 share, first defendant to 1/2 share and the second defendant to 1/4th share and the second defendant to 1/4th share and the 3rd defendant to 1/8th share respectively. Duo to differences between them they agreed to lease out the suit mill by auction among themselves on 6-1-1946 and the first...


Mar 22 1968

Manuri Rukminamma Vs. Manuri Ramakrishna Rao and ors.

Court: Andhra Pradesh

Decided on: Mar-22-1968

Reported in: AIR1969AP128

Venkatesam, J.1. As a doubt was entertained whether a decree in terms of the compromise could be passed after this Court has rendered its judgment in the appeal, and an application for leave to appeal to Supreme Court is pending, the learned counsel on both sides placed before us the following authorities on this question. 2. In Aghora Kumar Ganguli v. Mohomed Musa, (1910) 5 Ind Cas 723 an appeal was heard by a Divisional Bench of the Calcutta High Court, and leave had been granted to the plaintiff to appeal to His Majesty-in-Council, and at that stage an application was filed for amendment of the decree in so far as it related to costs. One of the contentions raised was that inasmuch as leave had been granted to appeal to the Privy Council, it was not competent to the High Court to amend the decree. Mookerjee and Teunon, JJ., held that that contention was groundless, and that O. 45 R. 13, C. P. C. does not in any way curtail the powers of the High Court in respect of cases in which le...


Mar 22 1968

Sarvaraya Textiles Ltd. Vs. Allada Lakshmana Rao and anr.

Court: Andhra Pradesh

Decided on: Mar-22-1968

Reported in: (1970)ILLJ703AP

Gopal Rao Ekbote, J.1. This is an application for the issue of a writ of certiorari to quash the order of the Authority under the Payment of Wages Act, dated 14 October 1965. It arises in the following circumstances.2. The petitioner voluntarily declared bonus to be paid to the employees for the year 1963-64. The declaration said that each worker will get four months of basic pay by way of bonus. This bonus was on the basis of profits made by the company. The employees accordingly received amounts and delivered receipts. After sometime, however, about 100 or 160 employees of the company filed an application under Section 15(2) of the Payment of Wages Act with the authority under that Act contending that under the recommendation of the Wage Board award, a part of clearness allowance that is to say Rs. 37.50 should have been merged with the basic wage, and, after merging the said amount with the basic wage, four months' bonus should have been paid to each of the workers. The company rais...


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