Andhra Pradesh Court January 1971 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
D. Nama Sivaiah Vs. A. Tulsi Reddy and anr.
Court: Andhra Pradesh
Decided on: Jan-29-1971
Reported in: 1972CriLJ1430
ORDERA.D.V. Reddy, J.1. In this petition the Question that falls for determination relates to the interpretation and scope of Section 476 CD Cr. P.C. and arises under the following circumstances:2. One A. Tulasi Reddy an English knowing business woman of Macherla had taken a land of Ac. 23-25 cents in D. No. 862 of Mandadi village of Gurazala Taluk on 24-2-1966 for a term of five years from the District Collector. Guntur for carrying on quarrying operation in the name and style of 'Ellore Mining and Slabs Works' in partnership with one Kothamasu Venkateswarlu. On account of misunderstanding between them she wanted to buy off her partner and in this connection became indebted to D. Namasivaiah as she had to borrow money from him to pay off her partner and had executed pronotes for the said purpose. Thereafter she entered into an agreement with the said Namasivaiah. whereby he was to become her partner if certain amounts due to him were not repaid to him by 4-2-56. As the amounts were no...
G. Ramanujam Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-28-1971
Reported in: 1972CriLJ361
ORDERA.D.V. Reddy, J.1. A charge sheet was filed by the Assistant Collector of Customs and Central Excise. Nellore Division, against the accused for offences under Section 135 (a) and (b) (ii) of the Customs Act. alleging that on 27-8-1968 at about 9-30 a. m., at Eruvaram Sales Tax Check Post in Chittoor Bangalore road the accused who was travelling in a bus from Bangalore to Chittoor, was found in possession of 2 paper packets each containing 3 pieces of sold biscuits weighing 10 tolas each with foreign marking engraved thereon and as the accused could not explain his possession of these biscuits, they were seized and hence the accused had committed the offences stated above.2. After the Trial Court took cognizance of the complaint, the accused filed a revision petition before the 1st Additional Sessions Judge, Chittoor, taking a preliminary objection that the prosecution launched against him infringed the protection against double jeopardy enshrined in clause 2 of Article 20 of the C...
Beerav Alli Desireddi Vs. Yeluri Rama Rao
Court: Andhra Pradesh
Decided on: Jan-27-1971
Reported in: AIR1972AP55
ORDER1. This Civil Revision petition is directed against an order dismissing an application filed under Ss. `151 to 153 of the Code of Civil Procedure to amend the judgment and decree in A. s. No. 176 of 1969 on the file on the District Judge, Guntur, to grant time for payment of court-fee. The petitioner filed O. P. No. 67 of 1967 in the District Munsiff Court, Guntur along with a plaint to permit him to sue in forma pauperis. The learned District Munsiff dismissed the application refusing to grant permission to the petitioner to sue in forma pauperis holding that he has means to pay the court-fee payable on the plaint and gave time to him to pay the court-fee till 10-5-1969. Against this order of the District Munsiff refusing to permit him to sue in forma pauperis. the petitioner did not file any revision petition which lies against such an order. When the petitioner failed to pay the court-fee as direct by the Munsiff court within the time granted, the District Munsiff passed an ord...
N. Durgaiah Vs. Commissioner of Gift-tax
Court: Andhra Pradesh
Decided on: Jan-21-1971
Reported in: [1975]99ITR477(AP)
Kondaiah, J.1. This is a reference under Section 26(1) of the Gift-tax Act (hereinafter referred to as ' the Act '), by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question : ' Whether, on the facts and in the circumstances of the case, the assessee was liable to gift-tax assessment on the value of the properties conveyed by him to his children under the settlement deed dated March 26, 1962 '2. For a proper appreciation of the scope of the reference, it is necessary to refer to the material facts that gave rise to the question : One N. Durgaiah of Secunderabad (hereinafter referred to as ' the assessee ') executed a registered deed of settlement on March 26, 1962, conveying the schedule mentioned immovable properties to his five sons and two daughters out of whom one of the sons was a minor in whose favour item No. 2, a house worth Rs. 64,800, was settled. The assessee, who was called upon to file a gift-tax return in respect of th...
Vadulla Venkata Rao Vs. Commissioner of Gift-tax
Court: Andhra Pradesh
Decided on: Jan-21-1971
Reported in: [1972]85ITR249(AP)
Kondaiah, J.1. This is a reference by the Income-tax Appellate Tribunal, Hyderabad, under Section 26(1) of the Gift-tax Act (hereinafter called 'the Act') at the instance of the assessee for the opinion of this court on the following question :'Whether, on the facts and in the circumstances of the case, and in terras of the settlement deed dated 24th August, 1963, there was a tenable gift of Rs. 17,757 in favour of the assessee's sons ?2. The material facts are: During the previous year relevant to the assessment year 1964-65 the assessee, an individual, had executed a deed of settlement on 24th August, 1963, whereby he settled certain lands obtained by him in the family partition between him and his son. The assessee himself was the first beneficiary till his lifetime and thereafter his wife was to enjoy the settled properties till her lifetime without any power of alienation and finally they should go to his son with absolute rights. The value of the lands gifted by the assessee was ...
Gogineni Surya Prakasa Rao Vs. Badugu Bhushnam and ors.
Court: Andhra Pradesh
Decided on: Jan-20-1971
Reported in: AIR1972AP113
N. Kumarayya, C.J. 1. This appeal is directed against the order of Ramachandra Rao, J. in Writ Petition No. 4180 of 1970 whereby he allowed the said writ petition with costs. 2. The petition was for issuance of a Writ of Mandamus directing the Divisional Panchayat Officer, Vijayawada and the Election Officer of velpur Gram Panchayat to forbear from holding the election to the 6th ward of velpur Gram panchayat pending disposal of the election petition before the Election Tribunal (Principal District Munsif, Vijayawada). 3. The said election petition was filed in the following circumstances; The Gram Panchayat Elections of Velpur village were duly held on 16-7-1970. There were 9 constituencies from which various members were returned. We are however concerned in this proceeding only with the 6th Constituency. There it was a straight contest between the writ petitioner and the third respondent to the writ petition. The latter came out successful. But his rival candidate called in question...
U. Pappanna Sastri Vs. V. Naga Venkata Satyavati
Court: Andhra Pradesh
Decided on: Jan-20-1971
Reported in: AIR1972AP53
ORDER1. This petition under Article 227 of the Constitution of India is directed against the order of the Revenue Divisional Officer, Gudivada in A. S. No. 1 of 1968. reversing the order of the Tahsildar, Gudivada in I. A in A. T. P. No. 17/67 and holding that the Tahsildar has no jurisdiction to try a petition for eviction filed against a permanent lessee on the ground of default in payment of rent.2. The petitioner herein filed the petition A. T. P. No. 17/67 for eviction of the respondent-tenant under Section 13 of the Andhra Tenancy Act, hereinafter referred to as 'the Act' alleging that he had committed default in payment of rent for four consecutive years. The tenant filed an I. A. before the Tahsildar contending that in as much as he is a permanent lessee, the petitioner could not be deemed to be a 'landlord' within the meaning of the Andhra Tenancy Act and therefore the Tahsildar had no jurisdiction to entertain the petition. The Tahsildar, dismissed the petition on the ground ...
Panduranga Rice Mill Vs. the State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jan-20-1971
Reported in: [1974]34STC195(AP)
Obul Reddi, J. 1. It is strenuously contended by Mr. Dasaratharama Reddy appearing for the revision petitioner that there is no justification at all for remanding the matter by the Sales Tax Appellate Tribunal when the findings recorded by it are entirely in favour of the petitioner.2. The petitioner is the proprietor of Panduranga Rice Mill, Cuddapah, carrying on rice milling operations. He is not a registered dealer and the customers bring paddy to his mill and convert the same into rice on payment of hire charges. It would appear that on 30th October, 1963, the premises of the rice mill of the petitioner was inspected by officers of the commercial taxes department. From one Mallikarjuna Raju, one of the customers of the mill, a rough note book containing certain entries showing the quantity of paddy brought to the mill and converted into rice at the mill was seized. On the basis of that rough note book, the assessing authority held the petitioner liable to tax on purchases of paddy ...
Commissioner of Income-tax Vs. Voleti Veerabhadra Rao and Sons
Court: Andhra Pradesh
Decided on: Jan-18-1971
Reported in: [1972]84ITR764(AP)
Kondaiah, J. 1. At the instance of the Commissioner of the Income-tax, the Income-tax Appellate Tribunal, Hyderabad Bench, has referred for our opinion under Section 256(1) of the Income-tax Act, 1961 (hereinafter called ' the Act '), the following question :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the registration granted to the assessee-firm would have effect for the assessment year 1963-64 under Section 184(7) of the Act notwithstanding that there had been no ascertainment or division of the profits of the business among the partners of the firm '2. In order to appreciate the scope of the reference, it is necessary to refer to the material facts. The respondent-assessee was a firm constituted under an instrument of partnership dated April 1, I960, and consisting of five partners. For the assessment years 1961-62 and 1962-63 the assessee-firm was registered under the Act. For the assessment year 1963-64 correspondi...
- ‹ Prev
- Next ›