Andhra Pradesh Court March 1970 Judgments
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In Re: G. Venkataratnam and ors.
Court: Andhra Pradesh
Decided on: Mar-06-1970
Reported in: 1971CriLJ293
Vaidya, J.1. The question as to maintainability of these petitions for leave to appeal to Supreme Court under Article 134 of the Constitution of India arises in the following circumstances:The petitioners were charged Under Section 143, 302 read with Section 149 and Section 324 read with Section 149, IPC before the learned Sessions Judge, Khammam. The learned Sessions Judge after trial, acquitted the accused of the charge Under Section 302 read with Section 141, IPC and convicted them Under Section 325 read with Section 149, IPC. The petitioners herein were sentenced Under Section 323, IPC. also. It is not necessary to give the details of the sentences imposed on them.2. The petitioners filed Criminal Appeal No. 779/67 against their conviction. This appeal wag allowed on the ground that there was no trial and we ordered a retrial on the charges on which they were committed to the Sessions Court. S. R. No. 65255 of 1969 is a petition for leave to appeal to the Supreme Court against the ...
Kishanlal Haricharan Vs. Income-tax Officer, A-ward
Court: Andhra Pradesh
Decided on: Mar-05-1970
Reported in: [1971]82ITR660(AP)
Chinnappa Reddy, J.1. For the assessment year 1962-63 ending with the Diwali of 1961, the petitioner failed to submit a return of income before June 30, 1962, as he was bound to do under Section 139(1) of the Income-tax Act, 1961. On February 16, 1963, the Income-tax Officer issued a notice to the petitioner under Section 139(2) calling upon him to submit a return before March 18, 1963. Even then no return was fifed. Later, in August, 1966, the Income-tax Officer issued a notice under Section 142(1) of the Act directing the petitioner to produce his accounts on September 5 1966. The clerk of the petitioner appeared before the Income-tax Officer on December 9, 1966, and prayed for time. The Income-tax Officer refused to grant time and after waiting till the end of the day, he proceeded to make an assessment under Section 144 of the Act to the best of his judgment. In addition to the tax, the Income-tax Officer also directed the petitioner to pay penal interest of Rs. 11,991-19. He purpo...
The State of Andhra Pradesh Vs. the Bengal Coal Company Ltd.
Court: Andhra Pradesh
Decided on: Mar-05-1970
Reported in: [1971]27STC213(AP)
Obul Reddi, J. 1. The only question that falls for decision in these revisions preferred by the State against the order of the Tribunal in T.A. Nos. 867, 977, 978 and 963 of 1965 is whether the railway freight and handling charges in respect of the supply of coal made by the assessees to the buyers constitute a part of the 'sale price' within the meaning of Clause (h) of Section 2 of the Central Sales Tax Act, 1956.2. To determine the question, it is necessary to state a few relevant facts: The assessees are M/s. James Finlay & Co. Ltd., Visakhapatnam, and are dealers in coal, electrical goods etc. and they filed their returns for the four assessment years 1960-61 to 1963-64. It is not necessary to state the details of the items which go to make up the total turnover for each of the assessment years, as nothing turns upon that since they claimed exemption only in respect of the turnover relating to railway freight and handling charges. It was their case before the assessing authority, ...
V.S.L. Narasimha Rao and anr. Vs. Assistant Controller of Esate Duty, ...
Court: Andhra Pradesh
Decided on: Mar-04-1970
Reported in: AIR1971AP36; [1971]80ITR662(AP)
Gopal Rao Ekbote, J.1. This is an application under Article 226 of the Writ off prohibition restraining the respondents from proceeding with the enquiry in pursuance of a notice dated 31-1-1967.2. The relevant facts are that the petitioners are real brothers. Their father Sri Venuir Satyanarayana Rao died on 2-12-1957 leaving an estate liable to estate duty under the Estate Duty Act (XXXIV of 1953), hereinafter the return, According to the petitioner all the relevant facts were disclosed and brought to the notice of the Assistant Controller of Estate Duty.3. The assessing authority, by its order dated 27-6-1964, assessed the estate of the deceased at Rs.2, 99, 765 and imposed a duty of Rs.20, 546.16 P. Since the petitioners had paid Rs. 1,491.83 P. by way of advance, the balance was paid by them on 13-8-64.4. They wee however, not satisfied with the order of the assessing authority. Therefore, they preferred an appeal to the Appellate Assistant Commissioner of Estate Duty. The appellat...
The Life Insurance Corporation of India South Zone, Madras and anr. Vs ...
Court: Andhra Pradesh
Decided on: Mar-04-1970
Reported in: AIR1971AP41; [1971]41CompCas814(AP)
Obul Reddi, J.1. The defendant the Life Insurance Corporation of India, represented by its Divisional Manager Machilipatnam, is the appellant. The Subordinate Judge Machilipatnam, decreed the suit brought by the widow of the insured against the defendant for recovery of a sum of Rs. 53,100/- being the total amount due under five life insurance policies.2. B. Venkateswarlu, the husband of the plaintiff insured his life under Policy Nos 12807645, 12876162, 12881223, 12882042 and 12999925085 for Rs.10,000/- Rs. 5,000/- on 1-1-56, 11-111-58, 17-7-1959 and 12-10-59 respectively at Machilipatnam and nominated his wife, the plaintiff as the person entitled to the amounts due under the policies in the event of her surviving him. Venkastewarlu died on 23-4-1961 at his village Viswanathapalli, the cause, according to the plaintiff, being 'loose motions and vomitings'. The plaintiff, thereafter, intimating the death of her husband, asked for claim forms and, on receipt of those forms, she duly fi...
Veligati Lakshminarayana and ors. Vs. the State of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Mar-03-1970
Reported in: AIR1972AP19
Sambasiva Rao, J.1. The eleven writ petitions arise out of land acquisitions made for purpose connected with Nagarjunasagar Project, which is a premier irrigation project undertaken in the State of Andhra Pradesh. Acquisition in all these cases is sought to be made under the Land Acquisition Act, 1 of 1894 as amended by the Nagarjunasagar Project (Acquisition of Land) Act, 32 of 1956. These wit petitions are filed for quashing the acquisition proceedings. In main the validity of the amending Act is questioned in these petitions.2. It is necessary to briefly state the history of the Nagarjunsagar Project and some of the salient provisions of the Nagarjunsagar Project (Acquisition of Land) Act, 1956 , before we refer to the actual contentions that are raised before us. The Government of India, in their order dated 17th December, 1951, constituted a committee by name 'Khosla Committee to examine the feasibility of executing the Nagarjunasagar Project on the river Krishna. The Committee fa...
Nevatia Private Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-03-1970
Reported in: [1971]28STC555(AP)
Obul Reddi, J. 1. Two questions arise for our consideration in this tax revision case. They are : (1) Whether the Deputy Commissioner of Commercial Taxes was competent, under Section 20(2) of the Andhra Pradesh General Sales Tax Act, to revise the order of the assessing authority; and (2) Whether the sale of the goods was complete in Andhra area or in Telangana area.2. For the determination of the questions, it is necessary to set out a few relevant facts : The petitioners were groundnut oil-millers at Warangal in Telangana area and they were purchasing groundnuts and crushing the same into oil and exporting the oil outside the State. They were filing monthly returns and in this case, before the commencement of the Andhra Pradesh General Sales Tax Act, they had filed two monthly returns, although the assessment was completed by the Commercial Tax Officer, Warangal, for the assessment year 1957-58 after 15th June, 1957. The Commercial Tax Officer granted exemption in respect of a turnov...
Mohammed Hidayat Ali Vs. Alopi Shanker and ors.
Court: Andhra Pradesh
Decided on: Mar-02-1970
Reported in: AIR1971AP376
ORDER1. The short point in this revision petition is whether an order of appointment of a receiver made by the Tahsildar without notice to the party in possession pending decision of an application made under Section 32 of the Andhra Pradesh (Telangana Area) Tenancy & Agricultural Lands Act. is without jurisdiction or is otherwise liable to be set aside in revision.2. The case of the revision petitioner is that the lands in question are family and that in a civil litigation among the members of the family a receiver was appointed by the Court and ultimately a final partion decree was made. It is alleged by the petitioner that one Baijnath alias Bhayyalal got his name recorded as tenant of the entire area measuring about 800 acres of pasture land. The claim of Baijnath that he was a protected tenant is challenged by the petitioner and other members of the family.3. It is further alleged by the petitioner that Bhayyala had given up his claims to the land after taking possession of a part...
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