Andhra Pradesh Court February 1971 Judgments
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M. Kurra Narasimham and ors. Vs. Gonugunta Seshaiah
Court: Andhra Pradesh
Decided on: Feb-26-1971
Reported in: AIR1972AP133
ORDER1. The sole point for determination in this Revision Petition is whether the suit laid on the Small Cause side is cognizable. The answer to the question depends on the construction of Art. 8 of the Provincial Small Cause Courts Act. Schedule II relates to suits excepted from the cognizance of the Court of Small Causes. Article (8) states inter alia that a suit for the recovery of rent, other than house rent, is excluded from the Cognizance of Courts functioning under the Provincial Small Cause Courts Act.2. The claim in the present case relates to the use of the water drawn from the plaintiff's well by the defendants. The defence put forward by the defendants is that the claim is not cognizable by the Court under the Provincial Small Cause Courts Act.3. Learned Counsel for the petitioner states that suits for recovery of rent are barred from the cognizance of Small Cause Courts and that the claim in the present case relates to rent and so the court has no competence to try the sui...
Thandrala Narsaiah and ors. Vs. Pastapurapu Bhadraiah and ors.
Court: Andhra Pradesh
Decided on: Feb-25-1971
Reported in: AIR1973AP75
Gopal Rao Ekbote, J.1. The following question has been referred to the Full Bench by our learned brothers Narasimham and Parthasarathi, JJ., by their order of reference dated 26th October, 1970.'Whether a notification made under Section 17(4) of the Land Acquisition act dispensing with enquiry under Section 5-A on the ground of urgency is subject to review under article 226 on grounds other than mala fides or the arbitrary nature of the notification or that it was not made by the appropriate or competent authority ?'2. The facts which are said to give rise to the said question may be briefly stated.Respondents 1 to 6 filed W.P.No. 1223 of 1966 for the issue of a writ of Certiorari to quash the Memo No. 317-R-1/66-3, Education, dated 11th April, 1966. It was alleged inter alia that petitioners 1 and 2 are the pattadars of S. Nos. 2/A admeasuring 0.22 guntas and 2/B admeasuring Ac. 1.20 guntas respectively. Petitioners 3 to 6 are alienees from petitioners 1 and 2 claiming themselves to b...
Markapur Municipality Vs. Dodda Ramireddi
Court: Andhra Pradesh
Decided on: Feb-23-1971
Reported in: AIR1972AP299
1. This appeal is filed by the plaintiff against a judgment of the learned Additional District Judge, Kurnool, dismissing the suit O. S. 78 of 1967. The plaintiff is the Municipal Council, Markapur represented by its Special Officer who filed the suit for recovery of Rs. 5504/- being the balance of the amount and penalty due from the defendant who was the contractor for collecting pig dung in the municipal area of Markapur for the year 1955-56. The case of the plaintiff is that at an open auction held on 16-3-1965, the defendant, became the highest bidder for Rs. 7050/- under which the defendant will be entitled to collect and appropriate the pig dung within the municipal area. The defendant paid an advance representating 1/4th of the bid amount and finally executed a written agreement Ex. A-6 on 2-6-1965 in favour of the municipality. As the defendant failed to pay the balance the present suit was filed against him. The suit was contested on the ground that the owners of the pigs prev...
K. Balakrishnaiah Vs. Commercial Tax Officer and ors.
Court: Andhra Pradesh
Decided on: Feb-23-1971
Reported in: [1972]29STC328(AP)
Venkateswara Rao, J. 1. The validity of Section 21(6) of the Andhra Pradesh General Sales Tax Act, which will hereinafter be referred to as the 'Act', is sought to be questioned in this petition filed under Article 226 of the Constitution of India.2. The petitioner is a firm carrying on business as commission agents. This firm returned a gross turnover of Rs. 7,23,570.24 for the assessment year 1967-68 and claimed exemption in respect of Rs. 1,54,715.90 alleged to represent the value of goods sold and purchased on behalf of its principals, on the ground that the tax payable thereon had already been paid by the principals. This claim was rejected by the Commercial Tax Officer, Mahboobnagar, (R-l), who determined the total turnover at Rs. 10,94,238.74 and levied a tax of Rs. 27,332.23. Except for slight modification, the appeal filed by the petitioner against the order of the assessing authority was dismissed by the Assistant Commissioner of Commercial Taxes, Kurnool (R-2). A further app...
K.C.P. Ltd. (Ramakrishna Cements) and anr. Vs. Government of Andhra Pr ...
Court: Andhra Pradesh
Decided on: Feb-23-1971
Reported in: [1972]29STC507(AP)
Obul Reddi, J. 1. These five writ petitions can be disposed of by a common order as the petitioners have assailed the legality of the order of the Commercial Tax Officer, whereby he included (1) the cost of packing material and (2) railway freight in the taxable turnover and refused to grant exemption in respect of these two items.2. For the purpose of disposal of these petitions, it would be sufficient if we refer to the facts stated in Writ Petition No. 3530 of 1970. The petitioner has a cement factory at Macherla engaged in the manufacture of cement. The selling price of the cement is fixed by the Central Government from time to time under the Cement Control Order at an uniform rate which is inclusive of excise duty and inter-State sales tax. The retail prices are fixed by the State Government by adding incidental charges such as cost of transportation from railway shed to stockists, godown charges, margin of profit for stockists, State sales tax, local taxes etc. The price fixed is...
Bomisetti Ramachandra Rao Vs. N.R. Manikaya Rao
Court: Andhra Pradesh
Decided on: Feb-19-1971
Reported in: AIR1972AP198
1. The defendant in O. S. No. 302/1967 on the file of the court of the District Munsif, Bapatla is the appellant in this Second Appeal. He took on lease a vacant site in the town of Bapatla belonging to the plaintiff for a period of five years from 1954 on a monthly rent of Rs. 35/-. The lease expired but was renewed in 1960 for a period of six years from 20-5-1960 on a monthly rent of Rs. 45/0. The period of lease expired on 19-5-1966. According to the plaintiff the defendant failed to delivery possession of the site in spite of repeated demands and the was, therefore, compelled to file the suit. The defendant pleaded that there was a further agreement to renew the lease for a period of six years from 19-5-1966. Alternatively the defendant pleaded that there was no proper notice to quite. The trial Court found that the case of the defendant that there was an agreement to extend the lease by another six years from 19-5-1966 was not true. The trial Court found that the defendant was a t...
Poorna Biscuit Factory Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-19-1971
Reported in: [1975]99ITR41(AP)
Sriramulu, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal, under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), referred the following two questions of law for our opinion :1. Whether, on the facts and in the circumstances of the case, penalty is leviable under Section 271(1)(a) when the assessee filed a voluntary return of income within the time prescribed under Section 139(4) of the Act ? 2. Whether, on the facts and in the circumstances of the case, it is open to the Income-tax Officer to levy the penalty under Section 271(1) at a lesser rate than 2% of the tax ?' 2. The material facts giving rise to the reference may briefly be stated: Under Section 139(1) of the Act the assessee had to file its return of income for the assessment year 1963-64 on or before September 30, 1963. The assessee did not file the return by September 30, 1963, but filed an application dated October 15, 1963, requesting the Income-tax Officer to e...
The State of Andhra Pradesh Vs. Tripuranthakam Basappa and Sons
Court: Andhra Pradesh
Decided on: Feb-19-1971
Reported in: [1974]34STC206(AP)
Obul Reddi, J. 1. The State has preferred this revision against the order of the Tribunal expressing the view that the scope of Sub-section (7) of Section 14 of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act) is limited only to the extent of excluding the period between the date of assessment and the date on which it has been set aside by the tribunal or court for purposes of computing the period of limitation and that it does not speak of excluding the period from the date of assessment till the date of service of the appellate order, as sought to be made out on behalf of the department.2. There is no dispute about the facts. The year of assessment was 1957-58 and the respondents, dealers in kirana goods at Hindupur, were finally assessed to tax for the assessment year 1957-58 on 10th February, 1959, on a net turnover of Rs. 4,56,774-1-9 inclusive of the estimated turnover. The respondents, aggrieved by the order of assessment, preferred unsuccessfully an...
The South Indian Sugar Mills Association, Andhra Pradesh and ors. Vs. ...
Court: Andhra Pradesh
Decided on: Feb-18-1971
Reported in: AIR1972AP75
Obul Reddi, J.1. In this batch of writ petitions, the constitutional validity of the notification issued by the Central Government, dated 1-3-1970, in exercise of the powers vested in it under sub-sc. (3-C) of S. 3 of the Essential Commodities (Second Amendment) Act, 1967 (Act 36 of 1967) (hereinafter referred to as the Act) fixing the ex-factory prices of 'Levy sugar' per quintal gradewise has been challenged. Even if the section is held to be valid, it is the petitioners' case, the impugned notification dated 1-3-1970 is not valid, as the prices were fixed without regard to the factors mentioned in sub-section (3-C) of S. 3 and all the recommendations of the Tariff Commission, which the Central Government accepted in fixing the prices, are wholly unrelated to the cost of production and are not in conformity with the requirements of Cls. (a), (b), (c) and (d) of sub-section (3-C) of S. 3 of the Act.2. To determine the validity or otherwise of the impugned notification fixing the ex-fa...
P.K. Natesa Mudali Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-18-1971
Reported in: 1972CriLJ833
ORDERA.D.V. Reddi, J.1. This is a petition to revise the order of the Sessions Judge, Chittor in Cri. A. N. 32/70 confirming the order of the District Revenue Officer. Chittor, directing confiscation of the goods belonging to the petitioner under Section 6(c)(1) of the Essential Commodities Act.2. On 11-8-1969, the Deputy Superintendent of Police. Vigilance cell. Civil Supplies, Chittor found a lorry M. D. J. 2550 at Balijakandriga hamlet of Krishnaiammapuram in the border area of Andhra Pradesh, proceeding towards R. K. Pet of Tamilnadu. On detaining the lorry he found that it was loaded with 4.30 quintals of Sajia 18 quintals of ragi 1-74 quintals of Jowar and 4-50 quintals of paddy. As they had no permit for transporting food-grains or a permit for taking them to Tamilnadu. The Deputy Superintendent of Police considered that there was violation of Clause 3 (a) of the Southern States (Regulation of Export of Rice) Order. 1964 and Clause 3 of the Andhra Pradesh Coarse Grains (Export C...
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