Andhra Pradesh Court July 1969 Judgments
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In Re Weirs Settlement Trusts. Macpherson and Weir (Viscount) Vs. Inla ...
Court: Andhra Pradesh
Decided on: Jul-30-1969
Reported in: [1970]76ITR53(AP)
July 30. HARMAN L. J. The judgment which Russell L. J. is about to deliver is the judgment of the court.RUSSELL L. J. This case on estate duty raises questions concerning the relationship between section 1 and 2 of the Finance Act, 1894, and concerning their impact on discretionary trusts at a time when the answer to these question on future deaths is about to be provided by Parliament in the Finance Act, 1969.The settlement dated November 26, 1957, was made by Viscount Weir on the occasion of the marriage of his widowed daughter Mr. Cartwright ('the wife') to Mr. Eustace Hoare ('the husband'). The sum settled was 50,000. A trust period was laid down, expiring 21 years after the death of the survivor of the then living descendants of King George V or the earlier expiration of 80 years. Clauses 4 was in the following terms :From and after the solemnisation of the said intended marriage and subject as hereinafter provided the trustees shall pay or apply the income of the trust fund durin...
Sattenapalli Goparaju Vs. Meka Ramakrishna and anr.
Court: Andhra Pradesh
Decided on: Jul-29-1969
Reported in: 1970CriLJ1290
ORDERMadhava Reddy, J.1. This is a reference made under Section 488, Criminal P. C. by the Additional Sessions Judge, West Godavari, Division, Eluru, to set aside the order of the 1st Addl. Judicial First Class Magistrate, Eluru returning the complaint under Section 201(1), Criminal P. C. for presentation to the proper Court.2. The complaint with the following material allegations was filed before the Magistrate.3. The complainant is a resident of Eluru and Proprietor of a cloth shop carrying on business of cloth while the accused is a clerk employed by him and entrusted with the care of various articles in the shop like sarees, shirting and other cloth. He is also entrusted with the duties of maintaining the accounts and conducting sales in the shop. The accused, on the pretext of seeing some of his relatives at Vijayawada, who were bereaved, left the shop of the complainant He went to Vijayawada, purchased cloth worth Rs. 1,542-53 Ps. on 12-7-1966 from certain merchants at Vijayawada...
Addigiri Vengamumi Vs. Chukkalooru Narayanappa and anr.
Court: Andhra Pradesh
Decided on: Jul-25-1969
Reported in: AIR1970AP337
Narasimham, J.1. The writ petition has been referred to the Full Bench for disposal as raising an important question as to the jurisdiction of an Election Tribunal constituted under the Andhra Pradesh Municipalities Act, 1965 (Act VI of 1965) to go into the question whether certain of the votes were cast by voters who were under-aged being less than 21 years of age and for that purpose to order inspection of ballot papers.2. The question has arisen this way; at Municipal Council, Dharmavaram, on 24-9-1967 the petitioner Vengamuni, and the 1st respondent Narayanappa, w ere the candidates who contested from Ward No. 7. The total votes polled in that ward were 680 out of which Narayanappa secured 325 votes and the petitioner secured 331 votes, 24 votes having been invalidated. The petitioner was duly declared to have been elected to the Municipal Council from Ward No. 7. Narayanappa the defeated candidate, filed an Election Petition O. P. No. 107 of 1967 before the Election Tribunal (the ...
The Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. H.E.H. O ...
Court: Andhra Pradesh
Decided on: Jul-25-1969
Reported in: [1970]76ITR383(AP)
Sambasiva Rao, J.1. H. E. H. Mir Osman Ali Khan Bahadur, who was the erstwhile Ruler of Hyderabad State prior to its integration with the Union of India was the assessee in this case. he filed returns of income for the assessment years of 1952-53, 1953-54 and 1954-55 claiming various exemptions and deductions. The Income-tax Appellate Tribunal allowed some and refused some to her exemptions and deductions. Therefore, at the instance of the Revenue the following question has been referred to us.'Whether on the facts and in the circumstances of the case the interest from the Nizam's Government Promissory notes received by the easiness is exempt form Tax'?At the instance of the assessee the following three questions have been referred;' (1) Whether, in the circumstances of the case and having regard to International Law and construction of the Municipal Law and/or the convenient dated 25-1-1950 between the assesse and the Government of India, the assesse was liable to tax under the Income...
Kanisetti Audilaxamana Rao Vs. Attipalli Raghurami Reddi (Died), Attip ...
Court: Andhra Pradesh
Decided on: Jul-24-1969
Reported in: AIR1970AP158
Parthasarathi, J.1. A question having arisen whether the decision in lakhsmadu v. Ramudu, ILR (1940) Mad 123 = (AIR 1939 Mad 867), requires reconsideration, this Second Appeal, which was heard in the first instance by one of us (Parthasarathi J) was referred to a Division Bench consisting of Venkatesam and Kondayya, JJ. they shared the view that the above-mentioned decision requires to be re-examined as it is inconsistent with the decision of a Full bench in Perisasami Mudaliar v. Seetharama Chettiar, (1904) ILR 27 Mad 243. Accordingly, the entire case was refered by them for consideration by a Full Bench.2. In addition to the question specifically dealt with in the order of reference. Other matters were also argued before the Division Bench, as also at the earlier stage. On an examination of the position, we have come to the conclusion that this appeal has to be decided on a ground which renders it unnecessary to consider whether the authority in ILR (1940) Mad 123 = (AIR 1939 Mad cor...
Valivetti Sriramulu Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jul-21-1969
Reported in: [1970]76ITR551(AP)
Kuppuswami, J.1. The assessee is doing business in salt at Chinaganjam in Bapatla Taluk. In response to a notice under Section 22(2) of the Income-tax Act, 1922, he filed a return disclosing an income of Rs. 17,347 from business for the assessment year 1948-49. During the course of the assessment, he filed a petition dated November 19, 1951, making a disclosure of secret profit amounting to Rs. 25,000. Thus, the income admitted from business, including the amount subsequently disclosed, came to Rs. 42,347. The Income-tax Officer, however, did not accept the disclosure as correct and complete. He examined the accounts in detail, and made various additions under specific heads. He observed In his order 'detailed scrutiny of the accounts produced and the copies of the assessee's accounts obtained from the books of his customers residing in, the Hyderabad State when cross-checked revealed that the assessee had understated sales, inflated expenses and thereby concealed a large part of his i...
Todupunoori Dubbiah Vs. Todupunoori Laxmiah and ors.
Court: Andhra Pradesh
Decided on: Jul-18-1969
Reported in: AIR1970AP253
1. This is an appeal from the judgment of the District Judge. Medak at Sangareddy given on 30th day of June, 1967. The relevant facts are that the respondents--plaintiffs instituted O. S. No. 31 of 1962 in the Court of the District Munsif of Siddipet. It was contended inter alia in the plaint that Rejesham, Lakshminarayana and the defendants were three brothers. The three plaintiffs are the sons of Lakshminarayaan. Rejesham died 18 years before the suit leaving his widow Lakshmi Bai. The properties mentioned in the B Schedule are said to be ancestral properties of the three brothers. After the death of Rajesham, his widow Lakshmi Bai filed O. s. 20/60 in the District Munsif's Court, Siddepet for recovery of possession of A Schedule properties and certain other properties. The suit was laid against the plaintiffs and the defendant in this suit. It was alleged that the suit properties therein had fallen to the share of her deceased husband Rajesham and that refer his death she became ent...
Malepati Narayana and anr. Vs. Station House Officer, Badvel
Court: Andhra Pradesh
Decided on: Jul-15-1969
Reported in: AIR1971AP29; 1971CriLJ32
Narasimham, J. 1. The Station House Officer, Badwel has laid a charge heet before the Judicial First Class Magistrate, Nandalur alleging offences punishable under Section 7(1)(a)(ii) of the Essential Commodities Act against the petitioners. The particulars of the charge sheet were, that the first petitioner as the agent of the second petitioner, who is a retail dealer in Kerosene, is carrying on business in Kerosene under a licence at Badwel and that on 13-5-1968 the first petitioner sold seven tins of Kerosene at Rs. 11.50 per tin of 16.5 litres i.e., Re. 0.16 paise in cess per litre than the declared price for that area and thereby contravened Section 3(a) of the Kerosene (Fixation of Ceiling Price) Order 1966 and Clause (9) of the Andhra Pradesh Kerosene (Licensing and Distribution) Order, 1965.2. In the petition filed before us, the petitioners contended that the Station House Officer, Badwel is not competent to investigate and file a charge sheet, and so the proceedings started be...
Rayapati Audemma Vs. Pothineni Narasimham
Court: Andhra Pradesh
Decided on: Jul-11-1969
Reported in: AIR1971AP53
Ramachandra Rao, J. 1. This revision has been referred to a Bench as it raises a short but important question of law. The learned counsel for the petitioner relied upon a judgment of Bhima Sankaram, J., dated 22-7-1960 in C. R. P. No. 67 of 1959. But the learned counsel for the respondent. Sri N. Subba Reddy, contended that the said decision requires reconsideration. Accordingly by an order dated 7-3-1969, this revision has been referred to a Bench by one of us, K. Ramachandra Rao. J.2. The brief facts relevant for the purpose of this case are as follows: - The respondent herein filled a suit O. S. No. 111 of 1968 on the file of the Court of the District Munsiff, Kandukur, for the reliefs among others of possession of a portion of a channel and for a permanent injunction restraining the petitioner from interfering with the respondent's possession and enjoyment of the said channel and for moving the silt in the said channel. The petitioner filed a written statement contesting the suit. ...
BurhanuddIn HussaIn Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jul-02-1969
Reported in: AIR1970AP137
Kumarayya, A.C.J.1. This appeal is from the order of Seshachalapathi, J. refusing to quash the order of the Government passed in revision in exercise of its powers under Section 57-A of the A. P. Revenue Recovery Act.2. Briefly stated the facts are these: The appellant herein is an agriculturist residing in Pasalawadi village, Sangareddy Taluk, Medak District. He has obtained a loan from the Government in a sum of Rs. 16, 000 for purchasing a tractor for cultivating his lands. The amounts due from him swelled to Rs. 19, 456-67. As the petitioner appellant did not repay the loan in spite of demand, after some correspondence between him and the revenue authorities of accounts, proceedings under Section 36 of the A. P. Revenue Recover Act were started. His lands were notified for sale.The date of sale originally fixed was January 15, 1964. It was not held that day, but actually held on 4th March 1964. Of the 4 survey numbers, 3 survey numbers 110, 28 and 109 were knocked down in favour of...
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