Andhra Pradesh Court December 1970 Judgments
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Pothula Subba Rao Vs. the State of A.P.
Court: Andhra Pradesh
Decided on: Dec-31-1970
Reported in: [1973]30STC69(AP)
Ramachandra Raju, J.1. In these three tax revision cases, the petitioner is the same and they relate to assessments made against him under the provisions of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the Act') for the years 1960-61, 1961-62 and 1962-63. As the facts are identical and common questions are involved in the three cases, they can be disposed of by a common judgment.2. The petitioner was constructing bodies for buses and lorries on the chassis supplied by the customers as per their requirements. With regard to those transactions of building bodies, the turnovers of the petitioner for the years 1960-61, 1961-62 and 1962-63 respectively were Rs. 97,153.00, Rs. 1,02,950.00 and Rs. 1,06,796.00. Treating the transactions as sales with regard to those turnovers, he was assessed to sales tax. He was assessed to sales tax not at the rate of 2 per cent, as was applicable to sales of general goods as provided under the charging Section 5 of the Act at the re...
M. Sulochanamma and ors. Vs. Commissioner of Wealth-tax
Court: Andhra Pradesh
Decided on: Dec-29-1970
Reported in: [1972]85ITR201(AP)
Kondaiah, J.1. The following four questions have been referred under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the assessees by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the leasehold right of the assessees in respect of the lands in question with the right to win mica therefrom constitutes an asset within the meaning of the Wealth-tax Act? (2) Whether, on the facts and in the circumstances of the case, the assessees are entitled to exemption from wealth-tax under Section 2(e)(v) of the Act in respect of the leasehold interest in the Sitarama Mica Mine? (3) Whether, on the facts and in the circumstances of the case, the valuation upheld by the Tribunal in respect of Siddeswara, Rajyalakshmi and Satyanarayana Mines are reasonable and proper, while those assets were assessed at a different value in the estate duty proceedings of the applicant's mother? (4) Whether...
Uppalapati Venkataratnam Vs. Sri Chennakeswavaswami Temple, Uppalapadu
Court: Andhra Pradesh
Decided on: Dec-23-1970
Reported in: AIR1972AP152
Madhava Reddy, J.1. This appeal is by the defendant an ex-trustee of Sri Chenna Kesava Swamy temple, Uppalapadu against the judgment and decree in O. s. No. 25/61 on the file of the Subordinate Judge, Bapatla decreeing the temple's suit for recovery of possession of the plain Schedule land measuring about Ac. 8-88 cents in D. No. 351 out of Ac. 37-38 cents and for past and future profits with interest.2. The plaint schedule land was endowed to the Deity and is covered by title-deed No. 599 which stands in the name of the Deity. The right, title and interest in the suit land therefore vests in the plaintiff. The defendant appellant was the trustee of the temple who was ordered to be removed by the Board of Commissioner, Hindu Religious Endowments by an Order dated 25-1-1936 (Ex. B-1). The subsequent Trustees of the temple filed O. P. No. 102/30 in the District Court, Guntur under Section 78 of the Madras Hindu Religious Endowments Act 2 of 1927 for recovery of possession of the temple l...
V. Dharma Reddy Vs. the State
Court: Andhra Pradesh
Decided on: Dec-22-1970
Reported in: 1972CriLJ436
ORDERSharfuddin Ahmed, J.1. The main ground on which the order of the learned Sessions Judge. Nizamabad, dated 27-7-1970 made in Criminal Revision Petition No. 9 of 1970 is challenged, is that the learned Sessions Judge was not competent to make an order under Section 436, Criminal Procedure Code without reference to the High Court as the order of discharge by the Magistrate concerned was made under Section 251-A of the Criminal Procedure Code.2. The facts leading up to this Criminal Revision Case may briefly be stated : A prosecution was laid in C, C. No. 185 of 1969 on the file of the Judicial-cum-First Class Magistrate. Kamareddy, against the petitioner and one M. A. Khaliq. by the Police Kamareddy, alleging that M. A. Khaliq. was the Secretary of the Co-operative Marketing Society, while the petitioner. V. Dharma Reddy, was the Accountant of the said Society and they worked as such from 1-10-1965 to 31-10-1968 and 1-7-67 to 26-12-68 respectively and that, on 6-9-1967 and 8-9-1967 t...
The Hyderabad Allwyn Metal Works Ltd. Vs. the Deputy Commissioner, Com ...
Court: Andhra Pradesh
Decided on: Dec-21-1970
Reported in: [1972]29STC153(AP)
Gopal Rao Ekbote, J. 1. Writ Petition No. 411 of 1968 arises out of an order of reassessment relating to the assessment year 1962-63. Writ Petition No. 2883 of 1968 arises out of a similar order which relates to the assessment year 1963-64. In both these cases, the petitioner is the same.2. The material facts in brief are that the petitioner was finally assessed to tax for 1962-63 on a net turnover of Rs. 30,19,173.51 at different rates under the Andhra Pradesh General Sales Tax Act. While making the assessment order, the assessing authority had granted exemption on a turnover of Rs. 65,89,842.00 towards the value of the bus bodies built and sold by the dealer.3. Similarly for the year 1963-64 an order of assessment was passed granting exemptions on the turnover relating to the value of bus bodies built by the petitioner for their customers.4. The Deputy Commissioner, Hyderabad Division, issued a notice on 23rd December, 1966, under Section 14(4)(c) and Section 20 of the Act and the Ru...
Gorivelli Appanna Vs. Gorivelli Setthamma
Court: Andhra Pradesh
Decided on: Dec-14-1970
Reported in: AIR1972AP62
Chinnappa Reddi, J.1. This Civil Revision Petition has been referred to a Division Bench by our brother Ramachandra Rao, J. as he was of the view that it raised an important question.2. Pending decision of a suit filed by the respondent for maintenance, past and future, against her husband, she filed an application, purporting to be under Section 151, Civil P. C. and S. 18 of the Hindu Adoptions and Maintenance Act, for a direction to her husband that he should pay her a sum of Rs. 150/- per month towards interim maintenance. The husband opposed the application as not maintainable as he was contesting her very right to maintenance in the suit. He also submitted that he has already obtained a decree for restitution of conjugal rights against his wife and no award of maintenance could, therefore, be made against him. The learned Subordinate Judge overruled the objection regarding the maintainability of the petition and awarded interim maintenance at the rate of Rs. 30/- per months. Aggri...
Simhapuri Vanijya Mandali and ors. Vs. Commercial Tax Officer and ors.
Court: Andhra Pradesh
Decided on: Dec-10-1970
Reported in: [1972]29STC225(AP)
Ramachandra Raju, J. 1. This writ petition has been filed to issue a writ of prohibition or any other appropriate writ, order or direction interdicting the respondents from recovering from the petitioners the stamp duty and penalty on the alleged affidavits filed by the petitioners in the place of 'pattis' as provided under Rule 17-A(c) of the Rules under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act') by declaring the same as illegal, improper and without jurisdiction. The petition was filed against (1) the Commercial Tax Officer, Nellore (East), Nellore, (2) the Deputy Commercial Tax Officer, Nellore (East), Nellore, (3) Regional Inspecting Officer (Stamps), Kurnool, and (4) the State of Andhra Pradesh. The first petitioner is a registered association of merchants of Nellore. The other petitioners are dealers registered under the Act and they were carrying on business in various commodities. They were also doing business as commission agents sell...
P. Lakshmana Rao Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Dec-09-1970
Reported in: AIR1971AP118
Gopal Rao Ekbote, J.1. In all these Writ Petitions, two questions of some importance are raised. The first questions whether as a result of the Supreme Court decision in A. V. S. N. Rao v. State of Andhra Pradesh, : [1970]1SCR115 , striking down Section 3 and Rule 3 made thereunder as unconstitutional, Section 2 of the Public Employment (Requirement as to Residence) Act, 1957, hereinafter called 'the Public Employment Act' survives and consequently the Mulki rules which were repealed by virtue of Section 2 continue to be repealed. Secondly if Section 2 of the Public Employment Act is found not to be surviving after Section 3 has been found to be void, whether Mulki rules ceased to be effective after the formation of the Andhra Pradesh State on 1-11-1956 or thereafter.2. In order to appreciate the implications of these contentions, it is useful to survey the historical background of the Public Employment Act. The Telengana area formerly was a part of the State of Hyderabad. The Hyderaba...
Commissioner of Income-tax Vs. Smt. Allareddy Sudarsanamma and ors.
Court: Andhra Pradesh
Decided on: Dec-08-1970
Reported in: [1972]83ITR759(AP)
Kondaiah, J.1. This is a reference by the Income-tax Appellate Tribunal, Hyderabad Bench, under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). In order to appreciate the scope of the reference, it is necessary to refer to the material facts : For the assessment year 1962-63 corresponding to the accounting year ended on March 31, 1962, the respondents-assessees were partners in a firm styled M/s. Seetharama Mining Company, Gudur, having one-third share each in the profit or loss of the firm. The assessees bad capital accounts in the books maintained by the firm. The partners individually withdrew substantial amounts from the firm for the purpose of meeting their personal expenses. The terms of the deed of partnership did not provide for payment of any interest on the capital investments of the partners, but they had to pay interest to the firm in respect of their drawings. In the accounting year in question, A. Sudarsanamma, A. Jayalakshmamma and M. S...
In Re: S.R. Narasimlu
Court: Andhra Pradesh
Decided on: Dec-07-1970
Reported in: 1972CriLJ434
ORDERLakshmaiah, J.1. This is an application filed under Section 526 of the Code of Criminal Procedure requesting this Court to transfer the case Crime No. 143 of 1970 on the file of the Munsif Magistrate, Karimnager, Karimnagar District, to any other Magistrate's Court in any other District.2. The petitioner is accused No. 1 in that case. A charge-sheet was filed against him under Section 420, I. P. C. on the allegation that he was paid an amount of Rs. 9,000/- by the complainant one by name Madhavaneni Venkata Rao in SC No. 2/70 on the file of the Sessions Judge, Karimnagar for setting acquittal of the accused involved in that case. That amount was alleged to have been paid on 14-7-1970. The judgment in that case was delivered on 21-7-1970 and out of the 18 accused, 9 were acquitted and the other 9 were convicted to various terms of imprisonment. The charge-sheet states that out of the amount of Rs. 9,000/-, the accused paid back Rs. 5.000/- and retained only Rs. 4,000/- with him. It...
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