Andhra Pradesh Court December 1969 Judgments
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Commissioner of Income-tax Vs. Kesarimal Hirachand
Court: Andhra Pradesh
Decided on: Dec-24-1969
Reported in: [1971]81ITR693(AP)
Sriramulu, J.1. At the instance of the Commissioner of Income-tax for the assessment year 1960-61, and the assessee-firm for the assessment year 1961-62, the following two questions of law have been referred to this court by the Income-tax Appellate Tribunal under Section 66(1) of the Income-tax Act of 1922.2. For the assessment year 1960-61:'Whether on a proper construction of the deed dated December 12, 1958, the assessee is entitled to registration for the assessment year 1960-61?'3. For the assessment year 1961-62 :'Whether, on a proper construction of the deed dated December 10, 1959, the assessee is entitled to registration for the assessment year 1961-62?'4. The material facts, which give rise to the above questions of law, are stated below :Consequent upon the exit of one of the partners, the assessee-firm was reconstituted as evidenced by the instrument of partnership dated December 12, 1958. The reconstituted firm consisted of five partners. Two minors, Champalal and Baboothm...
The Public Prosecutor Vs. Babulal
Court: Andhra Pradesh
Decided on: Dec-16-1969
Reported in: AIR1971AP345
1. This appeal by the State is directed against the acquittal of the respondent herein of offences punishable under Section 135 of the Customs Act and Rule, 126-P (2) of the Defence of India Rules, 1962, by the Judicial First Class Magistrate, Gooty.2. The case against the accused (respondent) as revealed by the evidence adduced for the prosecution is as follows: At about 8 P.M., n 16-3-67 the Superintendent of Customs and Central Excise (P. W. 1) found the accused seated in a third class compartment of the Guntur bound train at the Guntakal Railway Station and having suspected that he was in possession of contraband gold. took him to the office of the Ticket Collector longings. The search of his attached-case ins the presence of mediators revealed that he was carrying with him concealed within that box. 1043-200 grams of primary gold and gold ornaments including three pieces (Mos 6 to 8) of gold with foreign markings. P. W. 1 seized the same under a mahazar.On being questioned by him ...
Salam, Abood Vs. the Gift-tax Officer, Income-tax Cum Wealth Tax, Hyde ...
Court: Andhra Pradesh
Decided on: Dec-05-1969
Reported in: [1971]81ITR688(AP)
Sriramulu, J.1. This petition has been filed by the assess under Art. 226 of the Constitution of India, against the Gift Tax Officer, with a prayer to issue a writ of certiorari or any other appropriate write or direction to call for records and to quash the Gift Tax Assessment dated 31-12-1964.2. The facts leading to the filing of this Writ Petition are staged below:The petitioner gifted Rs. 1,15,000/- to his four sons on 4-1-1963. Under Section 3(1) of the Income-tax Act, the previous year in the case of the petitioner was determined as 1-10-1962 to 30-9-1963. According to the rates specified in the schedule of the Gift Tax Act, which was in force on 4-1-1963, the Gift Tax that was payable in respect of the above gift worked out to Rs. 5,400/-. the Finance Act of 1964 which came into force with effect from 1-4-1964, varied the rates of gift tax by amending the schedule. In accordance with the rates specified in the schedule and which came into force with effect from 1-4-1964, the Gif...
G.P.V.A. Subrhmanyam and ors. Vs. Commissioner, Corporation of Hyderab ...
Court: Andhra Pradesh
Decided on: Dec-03-1969
Reported in: AIR1970AP332
Chinnappa Reddy, J.1. This Writ Petition came up for hearing before one of us in the first instance and was referred to a Division Bench as it was thought that the decision of the Division Bench in W. A. Nos. 116 of 1964 and 4 of 1965 (Andh Pra) required reconsideration. Thereafter it came up for hearing before Kumarayya J. (as he then was) and Konaiah J: who referred it to a Full Bench as they also doubted the correctness of the earlier decision. 2. The question is a simple one. The petitioner import cocoanuts into the limits of Hyderabad Municipal Corporation from the coastal Districts of Andhra Pradesh and from Kerala. In March 1965 the Octroi Staff of the Municipal Corporation stopped lorries bringing cocoanuts into the city and compulsorily exacted Octroi from the petitioners. The petitioners claim that the levy of Octroi duty on cocoanuts is illegal as cocoanut is not one of the articles mentioned in Schedule H of the Hyderabad Municipal Corporation Act as an article on which Oct...
The Premier Insurance Co. Ltd., Madras Vs. Gokar Ranfaraju and ors.
Court: Andhra Pradesh
Decided on: Dec-03-1969
Reported in: AIR1970AP310
N. Kumarayya, C.J. 1. This is an appeal under clause 15 of the Letters Patent against the order of A. D. V. Reddy. J., in C. M. A. No. 306 of 1968.2. The C. M. A. arose out of O. P. No. 30 of 1965, a petition for compensation, filed before the Motor Accidents Claims Tribunal (District Court, West Godavari) at Eluru. One Chinna Venkanna died of a lorry accident. The 1st respondent was the owner of the said lorry and the 2nd respondent, the driver threrof. The latter was prosecuted, convicted under Section 304-A, L. P. C. and sentenced to six months' rigorous imprisonment. The heris of the deceased then filed the said O. P. for compensation under section 110-A(1)(b) of the Motor Vehicles Act. They are the wife and two minor children of the deceased. the 3rd respondent is the Insurance Company with which the lorry was insured. It was made a party at its own instance. The 2nd respondent, the driver of the lorry remained expert. The 3rd respondent disclaimed its liability.3. The Tribunal he...
The State of Andhra Pradesh Vs. Sri Satyanarayana Cloth Dyeing and Pri ...
Court: Andhra Pradesh
Decided on: Dec-03-1969
Reported in: [1970]26STC18(AP)
Gopal Rao Ekbote, J.1. This revision petition is directed against the order of the Sales Tax Appellate Tribunal made in Tribunal Appeal No. 341 of 1964 on 29th November, 1965.2. The respondents are Sri Satyanarayana Cloth Dyeing and Printing (Kalamkari) Labour Works, Tuni. The disputed turnover of Rs. 98,739-1-6 relates to the sale of kalamkari cloth, which was taxed at 9 per cent, on the ground that it is superfine cloth. The contention of the assessee, however, was that the sale of kalamkari cloth is exempt from tax according to G.O. Ms. No. 376 dated 23rd June, 1954. The assessing authority as well as the first appellate authority held that the exemption does not apply to the turnover in question as the accounts do not show any specific classification as kalamkari cloth in the goods sold and rejected the exemption claimed by the assessee.3. On an appeal to the Tribunal, the Tribunal took the view that G.O. Ms. No. 376 dated 23rd June, 1954, exempts kalamkari cloth from the levy of s...
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