Andhra Pradesh Court October 1971 Judgments
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K. Kusuma Kumari Vs. Grandhi Surya Bhaghawan and ors.
Court: Andhra Pradesh
Decided on: Oct-29-1971
Reported in: AIR1982AP163
P. Ramachandra Raju, J. 1. These two appeals arise respectively out of the judgment and decree dated 6-9-75 in O. S. No. 197/71 and O. S. No 7/67 disposed of by a common judgment by the Subordinate Judge, Visakhapatnam. The appeal against O. S. No. 7/67 was originally filed before the District Judge, Visakhapatnam, as A. S. No. 100/76 which, on transfer to this court, was numbered as Transferred Appeal No. 187 of 1978, A. S. No. 886/75 arising out of O. S. No. 197/71 is the substantial appeal and for purposes of convenience, the parties are referred to in the rest of this judgment according to their position in the said O. S. No. 197/71.2. The main controversy in the suit turns round the question as to whether one Grandhi Ramakrishna who died on 27-12-1970 was born a congenital idiot in 1941. The Sub Judge. Visakhapatnam held that Ramakrishana was by birth a congenital idiot and as a necessary consequence of that finding, dismissed both the suits referred to above which came to be file...
Commissioner of Wealth-tax Vs. K. Butchaiah
Court: Andhra Pradesh
Decided on: Oct-22-1971
Reported in: [1977]108ITR324(AP)
Vaidya, J. 1. The Income-tax Appellate Tribunal, Hyderabad Bench, has referred under Section 27(1) of the Wealth-tax Act the following question :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the provisions of Section 18(1)(a) of the Wealth-tax Act, as it stood prior to the amendment effected from April 1, 1965, were applicable '2. The facts leading to the reference are that the assessee, who is the respondent in this reference, had filed voluntary returns of net wealth on 26th November, 1963, for the assessment years 1958-59, 1959-60, 1960-61, 1961-62 and 1962-63. The Wealth-tax Officer on 28th July, 1965, issued notices under Section 18(2) of the Wealth-tax Act as amended by Act No. 46 of 1964, the amending Act having come into force on the 1st day of April, 1965, to show cause why the penalty as provided in that section should not be levied for the delay on the part of the assessee in filing his returns of net wealth...
B.A.R. Abdul Rahman Saheb Vs. Income-tax Officer, A-ward and anr.
Court: Andhra Pradesh
Decided on: Oct-22-1971
Reported in: [1975]100ITR541(AP)
Sriramulu, J.1. In consequence of information in his possession that the assessee actually paid Rs. 38,000 for the purchase of two vehicles as against Rs. 25,000 shown by him, the Income-tax Officer, after due service of notices on the assessee, reopened the assessment for 1959-60, under Section 147 of the Income-tax Act, 1961, and revised the assessment by addingRs. 13,000 to the income assessed originally, as he was satisfied that the assessee had not satisfactorily explained the source of the unexplained investment. The legality of the addition of Rs. 13,000 made in the reassessment was challenged before the Appellate Assistant Commissioner in first appeal. The Appellate Assistant Commissioner deleted the addition after giving the following finding and directions :' .... Thus, the unexplained investment was during the accounting years 1956-57 and 1957-58. The relevant assessment years for which the sum should be brought to tax are 1957-58 and 1958-59. The addition made in the assess...
G. Venkatasubbaiah Vs. Tax Recovery Officer and anr.
Court: Andhra Pradesh
Decided on: Oct-21-1971
Reported in: [1974]44CompCas294(AP); [1974]94ITR375(AP)
Vaidya, J. 1. These two writ petitions are by the directors of Andhra Automobiles (Private) Ltd., Vijayawada, a company, registered under the Indian Companies Act in the year 1946. The 1st petitioner in Writ Petition No. 4568 of 1970 died and bis sou has been brought on record. Writ Petition No. M.P. 5544/71 to that effect has been filed and ordered to-day. 2. The case of the petitioners is that the company ceased to carry on any business after 1955. On 26th June, 1955, the Registrar of Companies, Hyderabad, issued a notification under Section 560(5) of the Companies Act, 1956, striking off the company from the register. This company had been assessed to income-tax under the Income-tax Act, 1922, for the assessment years 1953-54 to 1957-58 and a sum of Rs. 31,172.24 was found due by the company towards income-tax. On March 5, 1970, the Income-tax Officer, Ward-I, Vijayawada, issued notices to the petitioners stating that they were personally liable to pay the tax due by the company und...
Ramesh Siram Sane Vs. Bhagwandas Atmasingh
Court: Andhra Pradesh
Decided on: Oct-15-1971
Reported in: AIR1972AP216
ORDER1. The question that arises in this revision petition is whether the Court is bound to issue a commission to examine in all cases where the witnesses live beyond 200 miles from the Court house.2. The respondent filed O. S. No. 187 of 1969 in the Subordinate Judge's Court, Vijayawada to recover R. 7182/- from the defendant-petitioner on two hundis. It is the case of the defendant-petitioner that the transaction had taken place through a broker by name Thakker. The said broker lives in Bombay, which is certainly more than 200 miles away from Vijayawada where the suit came up for trial. The petitioner applied to the Court under Section 151 and Order 26, Rule 4 C. P. C. to issue a commission to examine the broker at Bombay. The Court dismissed the petition saying that it was belated and was filed after examining three witnesses for the defendant and was filed only to protect the hearing of the petition. It is this order that is sought to be revised.3. Though the application for the is...
The Nizam Sugar Factory Ltd. Vs. the Bodhan Municipality, Bodhan and o ...
Court: Andhra Pradesh
Decided on: Oct-14-1971
Reported in: AIR1972AP173
Vaidya, J.1. The petitioner herein owns two sugar factories at Bodhan within the limits of the Bodhan Municipality. Nizamabad District. There was a quinquennial revision of taxes in the year 1960 by the Bodhan Municipality. After the said revision the petitioner was intimated under Section 120 of the Hyderabad District Municipalities Act, 1956 on 30-1-1964 by the Executive Officer that the petitioner was assessed to a sum of Rupees 1,87,726-12 ps. from 1-4-1960 to 31-3-1964 to the property tax on factory buildings including the value of plant and machinery. The petitioner was also assessed to tax on agricultural lands. Against the said order of intimation the petitioner preferred an appeal C. M. A. No. 8 of 1964 in the Court of the District Judge. Nizambad contending that the Municipality had no power or jurisdiction to levy property tax on plant and machinery and include the same in the value of the factory buildings. The said appeal was dismissed by the District Judge.2. Against the ...
Parasuram Bickchand Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Oct-12-1971
Reported in: [1973]30STC363(AP)
Vaidya, J.1. The assessment under Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), in respect of the petitioner-firm for the assessment year 1962-63, was completed by the Commercial Tax Officer, Cuddapah, on 16th March, 1969. After completing the aforesaid assessment, he issued a notice under Section 14(8) of the Act, for levy of penalty, on 17th September, 1969. The petitioner-assessee objected before the Commercial Tax Officer that the notice in question having been issued six years after the close of the assessment year, for which the assessment has been made, was invalid. The Commercial Tax Officer rejected this contention of the petitioner, and levied penalty.2. It is contended by the learned counsel for the petitioner that when a levy is made under Sub-section (4) of Section 14 of the Act within a period of six years from the expiry of the year to which the tax relates, if the event that has occasioned such assessment or levy...
Sri Krishna Coconut Co. and anr. Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Oct-11-1971
Reported in: [1973]30STC461(AP)
Alladi Kuppuswami, J.1. The petitioner in W.P. Nos. 3054 of 1971 and 3055 of 1971 is Sri Krishna Coconut Company, a firm represented by its partner, A. L. Narasimham. The petitioner was served with notices to pay the Central sales tax of Rs. 30,497.88 due on the turnover for the months of January, February and March, 1971, and Rs. 21,714.55 for the months of April and May, 1971. He has filed Writ Petitions Nos. 3055 of 1971 and 3054 of 1971 praying for the issue of a writ of mandamus forbearing the respondent, namely, Commercial Tax Officer, Amalapuram, from enforcing the said notice in respect of the period January to March, 1971, and the notice for the period April and May, 1971, respectively.2. The writ petitioner in W.P. Nos. 3076 of 1971 and 3077 of 1971 is a firm, Yenduri Ramarao and Sons represented by its partner, Viswanadham. They received a notice for payment of Central sales tax of Rs. 5,017.39 for the period January to March, 1971, and Rs. 5,552.71 for the period April to J...
C.R. Krishna Reddi Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Oct-05-1971
Reported in: AIR1972AP315
Lakshmaiah, J.1. This writ appeal is directed against the decisions of our learned brother Madhava Reddy, J., dated April 2, 1969, dismissing a writ petition No. 3287 of 1967.2. That writ petition was filed by the appellant herein under Article 226 of the constitution of India, seeking the issuance of a writ of certiorari for quashing the order passed in proceedings G. O. Rt. No. 2470, Home (Transport II) Department, dated July 7, 1967 by the Government of Andhra Pradesh, the 1st respondent herein, confirming the order passed both by the Appellate Authority as well as by the Regional Transport Authority, granting a stage carriage permit to the fourth respondent herein.3. The Regional Transport Authority, Chittoor, the 3rd respondent herein, invited applications for the grant of a stage carriage permit for the route Murukambat to Reddigunta viz., Chittoor. Of the several applicants applied, the Regional Transport Authority at its meeting held on October 11, 1965 granted the permit to th...
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