Andhra Pradesh Court January 1970 Judgments
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Medam Sankaranarayan Vs. Gaddala Tripathi Tao and ors.
Court: Andhra Pradesh
Decided on: Jan-30-1970
Reported in: AIR1971AP332
ORDER1. An intersting question of law is raised in these two revision petitions.2. It arises in the following manner: The plaintiff in O.S. 50/67 on the file of the Subordinate Judge's Court. Kurnool filed two petitions I.A. Nos. 227 and 228 of 19689 the former for amendment of the plaint and the latter to add some more parties as defendants to the suit. On 12-7-68 they were dismissed for default for the non-appearance of the plaintiff. Thereupon, he invoked the provisions of Order 9 Rule 9 C.P.C. to his aid and filed on 3-9-1968 I.A.Nos. 347 and 348 for setting aside the orders of dismissal for default in the earlier applications They however, met with the same fate. Once again the plaintiff filed I.A. Nos. 537 and 538 of 1968. one for adding parties and the other for amending the plaint. The Additional Subordinate Judge, Kurnool dismissed those two petitions holding that the third batch of petitions on the same subject matter would not arise and could not be entertained inview of the...
K.A. Natesa Chettiar Vs. Nune Krishniah Chetty and anr.
Court: Andhra Pradesh
Decided on: Jan-30-1970
Reported in: AIR1971AP179
Goplarao Ekbote, J.1. This Letters Patent Appeal is from the judgment of our learned brother Obul Reddi J. given in Appeal No. 446 of 1961 on 1st August. 1967 whereby the learned Judge allowed the appeal and dismissed the plaintiff's suits.2. The material facts in order to understand the arguments raised before us may briefly be stated. The plaintiff. who is the appellant before us, instituted O.S. No. 75 of 1960 alleging inter alia that out of his own earnings he advanced various sums of money to Rajeswari Amma, the 2nd defendant. He first advanced on 30-12-1942 a sum of Rs.3,000 and the 2nd defendant executed a registered unufructuary mortage infavour of the plaintiff. Subsequently on 29-3-48 he advanced Rs.3,000/-. On 7-5-1950 he advanced Rs.2,000/- and on 7--1951 advanced Rs.2,000/- and for all the three loans, Rajeswari Ammal, the 2nd defendant, executed three mortgage deeds separpaely. The mortage deeds were taken in the name of the 3rd defendnat. who is the wife of the plaintiff...
Gadde Buchaiah Vs. Dasari Kotaiah and ors.
Court: Andhra Pradesh
Decided on: Jan-29-1970
Reported in: AIR1971AP392
Kuppuswami, J.1. The first respondent in these two appeals filed O. S. No. 78/56 against the second respondent herein and his father Hanumantha Rao for recovery of Moines due to him. Similar suits. O. S. 65/54 and O. S. 46/56 were filed by the appellant in C. M. A. No. 269/67 against the same persons. All the suits were tried together and were decreed on the 30th April, 1958. The decree-holder in O. S. 78/56. that is, the first respondent ins these two appeals filed E. P. No. 295/59 on the 22nd September, 1959 for attachment and sale of certain properties which fell to the share of the sons the second respondent in a partition between him and his father. On 8-1-1962 five of these items were sold and were purchased by the decree-holder. Meanwhile an insolvency petitions was filed by the judgment-debtor. Hanumantharao. On 7-2-1959 an interims Receiver was appointed. Subsequently, the insolvency petition was allowed and an man that rao was adjudicated an insolvent on 4-11-1959.2. Two appl...
Gurram Venkata Subbarao and anr. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-28-1970
Reported in: [1971]27STC91(AP)
Ramachandra Raju, J.1. A common question is involved in all these five tax revision cases. In all the five cases, the assessee, which is a firm is common. The five cases relate to the assessment years 1961-62 to 1964-65. T.R.C. No. 29 of 1966 relates to the year 1961-62 and T.R.C. No. 27 to the year 1962-63, T.R.C. No. 3 to the year 1963-64 and T.R.C. Nos. 4 and 61 to the year 1964-65. It appears that there was a change in the partners of the firm during the year 1964-65 and therefore there were two assessments for that year and the two cases relate to those two assessments.2. The assessee-firm was transacting business both directly and through commission agents. With regard to the transactions, namely, sales made by the commission agents they were assessed separately and tax was collected. The common dispute involved in the five cases relates to the sales of 'green ginger' conducted by the commission agents. It appears with regard to those sales conducted by the commission agents they...
Sri Eswaraswamy Temple Vs. Jangam Nagaiah and ors.
Court: Andhra Pradesh
Decided on: Jan-23-1970
Reported in: 1971CriLJ433
ORDERObul Reddy, J.1. These revisions are before me, as the Additional Sessions Judge (Sri P. Raghu-nadha Sastry), Kurnool, has referred them to this Court, being of the view that the Judicial First Class Magistrate, Dhone, committed illegality in not only dismissing the petitions tiled before him Under Section 87 of the Madras Hindu Religious and Charitable Endowments Act, 1951 (corresponding to Section 93 (2) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966), for defauft, but also in refusing to exercise the jurisdiction vested in him Under Section 561-A, Criminal P.C. even after he wag moved to exercise the jurisdiction under the said provision. It is in that view that the Additional Sessions Judge (Sri P. Raghunatha Sastry) made the reference for interference by this Court.2. I may at the outset point out that the learned Additional Sessions Judge as alBO the Magistrate failed to understand tbe true scope of Section 93 of the Andhra Pradesh...
K. Lakshma Reddy Vs. Andhra Pradesh State Road Transport Corporation a ...
Court: Andhra Pradesh
Decided on: Jan-22-1970
Reported in: AIR1971AP57
ORDER1. This writ petition is directed against the award of the Industrial Tribunal dated 1-2-1968 passed in M. P. No. 139 of 1967 which was filled under Section 33A of the Industrial Disputes Act.2. The petitioner was a conductor in the employment of the Andhra Pradesh State Road Transport Corporation at Wanaparty depot in Mahaboobnagar District. On the basis of some charges he was removed from service by the Depot Manager by his order dated 24-6-1967. By that time, there was a dispute pending before the Industrial Tribunal in I. D. No. 11 of 1967 regarding certain claims relating to bonus. The award in that dispute was passed on 17-7-1967 and was published in the Gazette on 10th August, 1967. Since the removal was effected during pendency of the dispute before the Tribunal, the petitioner filed M. P. No. 139 of 1967 before the Tribunal under Section 33A of the Industrial Disputes Act for adjudication of his complaint that he was wrongful removed from service during the pendency of th...
Sait Bansilal and Rangisetti Veeranna Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-21-1970
Reported in: [1972]83ITR750(AP)
Sriramulu, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred to this court under Section 66(1) of the Indian Income-tax Act, 1922 (hereinafter called 'the Act'), the following question of law for our opinion :' Whether, on a proper construction of Section 28 of the Income-tax Act, 1922, the Income-tax Officer ceases to have the power to impose apenalty under that section, once an appeal has been filed before the Appellate Assistant Commissioner, against the assessment which gave rise to the initiation of penalty proceedings '2. The material facts giving rise to this reference are:3. To the income disclosed by the assessee-firm for the assessment year 1954-55, the Income-tax Officer made an addition of Rs. 4,25,800 as estimated income for low gross profits and for business income kept outside the account books. The assessment was completed on February 19, 1959. Two days prior to the completion of the assessment, i.e., on February 17, 1959, the Income-t...
The State of Andhra Pradesh Vs. C.S. Bhoomi Reddy
Court: Andhra Pradesh
Decided on: Jan-21-1970
Reported in: [1970]26STC444(AP)
Sriramulu, J.1. This revision petition is against the order of the Sales Tax Appellate Tribunal. The assessee runs an oil mill at Adoni, crushes groundnuts into oil and sells it locally and also outside the State of Andhra Pradesh. In this revision petition we are only concerned with a transaction of sale of groundnut oil of the value of Rs. 36,199.81 effected by the assessee to M/s. Narayan Traders, Rourkela, on the ground that the 'C' form from the purchaser, in respect of the said transaction of sale of groundnut oil was not produced and filed by the assessee and the Commercial Tax Officer levied a tax at the rate of 7 per cent, of the said turnover. If the 'C' form was filed before the assessing authority the assessee would have been entitled to be taxed on the said turnover at 1 per cent. On appeal against the assessment, the Assistant Commissioner of Commercial Taxes affirmed the levy of tax at 7 per cent, on the said turnover on the ground that the assessee had sufficient time t...
Challa Appalaswamy Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-20-1970
Reported in: [1971]82ITR731(AP)
Sriramulu, J. 1. At the instance of the assessee-firm, the Income-tax Appellate Tribunal, Hyderabad Bench, has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the refusal of registration of the assessee-firm for the assessment years 1960-61 to 1962-63 ?'2. The material facts leading to this reference may briefly be stated :The assessee-firm, which came into existence on April, 1 1959, was constituted by an instrument of partnership dated February 20, 1959. The partnership consisted of three partners, Mr. Narayana Rao and Venkateswararao, sons of Challa Appalaswamy and Kannamma, widow of Appalaswamy. Kumari Satyavathi, minor daughter of Narayana Rao was admitted to the benefits of the partnership. The partnership was formed to continue the aluminium vessels business run under the name and style of Challa Appalaswamy Sons, and the graphite crucible business run under the nam...
Sait Goverchand Manchalal Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-20-1970
Reported in: [1971]28STC498(AP)
Obul Reddi, J. 1. These two revision cases are directed against the order of the Sales Tax Appellate Tribunal in Appeals Nos. 345 and 346 of 1965 by which it dismissed the appeals preferred by the petitioner. The two appeals which were heard by the Tribunal were against the orders of the Assistant Commissioner of Commercial Taxes, Kakinada, relating to the assessment and penalty imposed upon the petitioner for the assessment year 1959-60.2. The facts leading to the filing of these two revisions are not in dispute, and therefore they may be briefly set out. The assessee is one Sait Goverchand Manchalal, a bullion merchant at Amalapuram. The Deputy Commercial Tax Officer, on the return submitted by the assessee for 1959-60, made an assessment on a net turnover of Rs. 96,000. The special staff of the commercial taxes department inspected the business premises of the assessee and found from a note-book seized on that occasion that he suppressed purchase of gold to an extent of about 1,294 ...
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