Andhra Pradesh Court December 1971 Judgments
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Mohammed HussaIn Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-29-1971
Reported in: [1973]30STC445(AP)
A.D.V. Reddy, J.1. This petition is directed against the order passed by the Sales Tax Appellate Tribunal, confirming the assessment of the petitioner for the year 1956-57 under the Andhra Pradesh Sales Tax Act.2. The petitioner is a dealer trading in the name of M/s. Hameedi Confectioners, Moazzam Jahi Market, Hyderabad. For the year 1956-57, he submitted a return of his turnover of Rs. 1,07,988-1-0, but the assessing authority rejected his accounts and completed the assessment on an estimated turnover of Rs. 2,54,719, by his order dated 14th September, 1957. On appeal, the Deputy Commissioner of Commercial Taxes, by his order dated 5th May, 1958, remanded the case to the Commercial Tax Officer for making a fresh assessment after giving a reasonable opportunity to the appellant to adduce evidence in his behalf. On remand, as the assessee did not produce his account books, on notices issued to him, the Deputy Commercial Tax Officer determined the turnover on the basis of the previous y...
Kasturi Radhakrishna Murty Vs. Kasturi Lakshminarasamma
Court: Andhra Pradesh
Decided on: Dec-28-1971
Reported in: AIR1972AP256
1. This civil miscellaneous appeal by the judgment-debtor gives rise to a short question of law relating to the scope and interpretation of the term 'salary' used in Clauses (I) and (i-a) of the proviso to sub-section (I) of Section 60 of the Code of Civil Procedure.2. The material facts which lie in a short compass may be stated: The respondent-wife, who obtained a decree for a sum of Rs. 9,918-65 ps. Rs. 5,500/- towards her maintenance and the balance towards the value of her jewellery and costs, sought for attachment of the salary of her husband, the appellant herein, who is working as an Upper Division Clerk in the Office of the Income-tax Officer at the Vijayawada. He is drawing a basic salary of Rs. 192/- per mensem. In addition, he is getting Rs. 122/-, Rs. 25/- and Rs. 21.75 towards dearness allowance, interim relief and house rent allowance respectively. The total emoluments would come to Rs. 360-75 ps. The application of the appellant under Section 47 and 151, C. P. C. to dir...
Deccan Wine and General Stores Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-28-1971
Reported in: [1977]106ITR111(AP)
Chinnappa Reddy, J. 1. Late Pannalal, apart from owning immovable properties with which we are not concerned, ran certain businesses known as 'Deccan Wine and General Stores', 'Moti Wine and General Stores' and 'Tina's Bar and Hotel'. Pannalal died in 1959 and his heirs, his widow and two minor children succeeded to the three businesses. For the assessment years 1959-60 and 1960-61, assessments in respect of the income from the three businesses were made as if the assessee's collective status was that of an 'individual'. For the assessment years 1961-62, 1962-63 and 1963-64, assessments were made as if the assessee's status was a 'Hindu undivided family'. For the assessment years 1964-65 and 1965-66 the assessee claimed the status of an 'association of persons' and assessments were made on that basis. For the assessment year 1966-67 also the assessee submitted a return claiming the status of an 'association of persons'. However, by a subsequent letter dated March 27, 1967, it was claim...
B. Jagannatha Naidu and ors. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-28-1971
Reported in: 1972CriLJ438
ORDERA.D.V. Reddi, J.1. These two petitions raise a common point as to whether after the serving of the sentences in default of payment of fine imposed for an offence an order of attachment of property can also be passed under Section 386, Cr, P. C. without giving reasons.2. The accused in S. T, C. No. 9 of 1969 and those in S. T. C. No. 10 of 69 on the file of the Munsiff-Magistrate. Huzurabad had been convicted of the offence under Section 188, I. P. C. and sentenced to Pay a fine of Rs. 25/- or in default to undergo simple imprisonment for two weeks. All the accused except accused 35 in S. T. C. 10 of 1970 had undergone in default sentences and yet the court issued warrants of attachment under Section 386(1)(a), Cr. P. C. for recovery of the fine amount due From each of the accused. On revision the learned Sessions Judge Karimnagar has made the references under Section 438 Cr. P. C. for setting aside the order of the Magistrate issuing attachment warrants on the ground that he had n...
Changalal and ors. Vs. Narsingh Pershad
Court: Andhra Pradesh
Decided on: Dec-27-1971
Reported in: AIR1973AP1
ORDER1. In this revision petition, the order of the Rent Controller, appealed against, was the direction given to the tenant to deposit a sum of Rs. 758 /- as arrears of rent as per the provisions of Section 11 of the Act. The contention of the respondent tenant was that the petitioner was not his landlord. But on the landlord filing the sale deed in his favour for the premises concerned and rental agreements alleged to have been executed by the tenant prima facie found that there was the relationship of landlord and tenant and therefore he should deposit the arrears as per the provisions of Section 11. This is an order affecting the rights and liabilities of the parties and a mere procedural one, however summary the enquiry had been. Therefore this order is appealable.2. This leads us to the merits of the order passed in appeal by the Chief Judge, Small Causes Court. The Chief Judge held that there was no proper enquiry regarding the relationship of landlord and tenant and remanded th...
Pentala Githavardhana Rao and ors. Vs. the Andhra Bank Ltd. and ors.
Court: Andhra Pradesh
Decided on: Dec-24-1971
Reported in: AIR1973AP245
Kondaiah, J.1. This appeal by defendants 3 and 4 in O.S.No. 49 of 1964 on the file of the Court of the Subordinate Judge. Guntur is directed against the judgment and decree granted in favour of the Andhra Bank Ltd., Guntur the 1st respondent herein, for recovery of Rs. 2,57,625.47 paise from the defendants.2. The 2nd defendant the father of the defendants 3 and 4 opened various accounts such as open cash amount credit Key Cash Credit. Clean Overdraft Packing Credit and Secured Overdraft Account in the plaintiff-bank early in 1962 and was having credit facilities for carrying on his tobacco trade. He was receiving several amounts under various accounts creating security on goods on hand or on stocks reaching his godowns from day to day. Prior to opening the accounts in the plaintiff-bank he was having credit facilities from the Indian Bank Guntur wherefrom he had borrowed Rs.75,000/- on an equitable mortgage by deposit of title deeds. According to the plaintiff-bank the 2nd defendant re...
Controller of Estate Duty Vs. Trustees of H.E.H. the Nizam's Family Po ...
Court: Andhra Pradesh
Decided on: Dec-24-1971
Reported in: [1973]87ITR33(AP)
A.D.V. Reddy, J.1. Among the numerous and variety of private and publics trust created by late Nawab Mir Sir Osman AH Khan Bahadur, the ex-Nizam of Hyderabad, was one named ' The H. E. H. the Nizam's Family Pocket Money Trust' meant to provide for certain expenses of his wives, children, grand-children, etc. whereunder 55 lakhs of rupees in the shape of Government securities were settled as trust to be divided notionally into 50 equal units, out of which groups of units were allocated to different members of the family regarding which provisions were made in the trust deed, dated December 29, 1950. We are now concerned with 20 such units which were allotted for the benefit of one Amina Marzia, second daughter of the settlor's second son, Prince Muazzam Jah Bahadur. The relevant portion of Clause 8(a) of the trust deed, dealing with this part of the settlement, reads as follows :' (a) to hold the 20 (twenty) equal units of the corpus of the trust fund allocated to Dulhan Pasha Begum, wi...
Commissioner of Income-tax Vs. T. Veeraiah and K. Narasimhulu
Court: Andhra Pradesh
Decided on: Dec-22-1971
Reported in: [1977]106ITR283(AP)
A.D.V. Reddy, J. 1. The assessee is a registered partnership firm with four partners carrying on business in cloth. One of the partners, K. Venkataratnam, represented the interest of a Hindu undivided family made up of himself and his brother, one Mohanrao. In the books of the firm, for the assessment year 1965-66, interest paid on the capital investment on behalf of Venkataratnam, i.e., a sum of Rs. 8,078, and for the assessment year 1966-67, a sum of Rs. 8,502 were credited to the joint family account and deducted from the income of the firm for each of the years. The Income-tax Officer, holding that in the previous years the interest was being added to the income of the firm as interest paid to a partner, and as there was no change in the position for the two assessment years, added back the interest payments to the income returned as interest paid to the partner. On appeal, the Appellate Assistant Commissioner held that for the years in question the capital account in the books of ...
Commissioner of Income-tax Vs. T. Raja and Satyanarayana Murthy
Court: Andhra Pradesh
Decided on: Dec-21-1971
Reported in: [1974]96ITR175(AP)
Chinnappa Reddy, J.1. R. C. No. 55/1970 arises out of a proceeding for the levy of penalty under Section 273(a) of the Income-tax Act, 1961, in respect of an estimate of the advance tax payable by the assessee for the assessment year 1961-62. R.C. No. 56/1970 arises out of a proceeding for the levy of penalty under Section 221 for default in payment of tax in respect of the assessment year 1961-62. R.C. No. 57/70 arises out of a proceeding for the levy of penalty under Section 221 for the default in payment of the tax in respect of the assessment year 1962-63.2. One Nagapotha Rao and his three sons, Seetharama Rao, Raja and Satyanarayanamurthy, constituted a Hind undivided family. In 1947, Seetharama Rao died leaving behind him a widow, Raja Syamala. Nagapotha Rao died in 1950. Raja Syamala filed a suit O.S. No. 47 of 1954 on the file of the court of the Subordinate Judge, Masulipatnam, for partition and separate possession of her share of the family properties. The suit was decreed. T...
Satyanarayana Vs. T. Jalaiah
Court: Andhra Pradesh
Decided on: Dec-17-1971
Reported in: AIR1972AP265
ORDER1. The Revision is filed against the order in I. A. No. 526 of 1971 in O.S. No. 108 of 1961 on the file of the Court of the Subordinate Judge, Guntur. The defendant in the suit is the petitioner and he was the respondent in I. A. 526/71. The petitioner herein questions the order of the learned Subordinate Judge whereby he had appointed one Mr. Shaik Imam as Commissioner to measure and localise items 1 and 2 and T. S. Nos. 1 and 8 to 11 and file a plan. It was also stated in the order that the Commissioner could take the assistance of any surveyor or Engineer if he felt any need.2. Mr. P. L. Narasimha Sarma, for the petitioner urged, firstly, that the order in question was passed without giving his client an opportunity to file a counter; and secondly, that the order in question is contrary to the provisions of Order 26, Rule 10 (3) of the Code of Civil Procedure and the reported decisions of the Madras High Court in Kunhi Kutti Ali v. Muhammad Haji, 60 Mad LJ 450 == (AIR 1931 Mad ...
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