Andhra Pradesh Court February 1971 Judgments
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Madhusudana and Co. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-17-1971
Reported in: [1973]88ITR395(AP)
Kondaiah, J. 1. In compliance with the direction of this court under Section 66(2) of the Income-tax Act, 1922 (hereinafter called ' the Act'), the Income-tax Appellate Tribunal, Hyderabad Bench, has stated a case for our opinion on the following question of law: ' Whether, on the facts and in the circumstances of the case, there is any material for the Tribunal to come to the conclusion that the partnership consisted of only one person, namely, Yadam Chennaiah, and is the firm entitled to registration under Section 26A of the Indian Income-taxAct?' 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 Yadam Chennaiah, an agriculturist of Karumuru village in Repalle Taluk, Guntur District, joined in 1950, as a partner in a firm styled M. Bullaiah and Maddula Venkatramaiah executing road contracts. In the year 1952, he came to Chirala where his father-in-law was residing and obtained contracts from...
Angati Venkateshwarlu Alias Vs. Maharanipeta Military Mosque
Court: Andhra Pradesh
Decided on: Feb-16-1971
Reported in: AIR1972AP132
1. This appeal is filed by the plaintiff against a decree passed by the learned Subordinates Judge, Visakhapatnam dismissing the suit O. S. No. 65 of 1963. The suit was for a declaration of plaintiff's title to a small extent of site measuring. 1,433 Square Yards which was acquired by the Government under the Land Acquisition Act to provide for a fire station. There were rival claims for the compensations amount by the plaintiff on the one hand and Maharanipeta Military Mosque the defendant, on the other. As the plaintiff was referred t a suit be filed the present suit fro declaration. He seeks to establish his title only by adverse possession of himself and of his father for over 80 years. The case of the defendant is that the property belongs to the Mosque and that the plaintiff was only a lessee under the Mosque. The Court below rejected the plaintiff's case and accepted the plea of the defendant, and accordingly dismissed the suit. Aggrieved by this judgment the plaintiffs filed on...
K. Karmeswara Sarma and ors. Vs. K. Venkata Raju
Court: Andhra Pradesh
Decided on: Feb-15-1971
Reported in: AIR1972AP335
ORDER1. On an application made to the district Munsif-cum-Rent Controller, Visakapatnam in H. R. C. No. 38 of 1965, the eviction of the tenant was ordered. From that decision, an appeal was preferred by the tenant to the appellate authority. The appeal succeeded and the order of eviction was set aside . In this revision petition the landlords challenge the validity of the conclusions of the Subordinate Judge, who disposed of the appeal as the appellate authority under the relevant statute.2. There was an earlier proceeding for eviction instituted in the year 1958. The application was allowed by the Rent Controller and in an appeal preferred to the Subordinate Judge, Visakapatnam, in C. M. A. No. 8 of 1960, the Appellate Authority came to the conclusion that the tenant was allowed to run a hotel in the premises and therefore, the rule of estoppel prevented the landlords from recovering possession of the house for their residence. Although the Subordinate Judge came to the conclusion tha...
M.S. Narayanacharlu Vs. Assistant Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Feb-15-1971
Reported in: [1972]85ITR25(AP)
Obul Reddi, J.1. This writ petition is directed against the order of the Assistant Controller of Estate Duty, Guntur-4, dated January 23, 1970, informing the petitioner that in the absence of any provision for paymentof interest in the Estate Duty Act prior to its amendment in 1958, which came into force with effect from July 1, 1960, he is not entitled to the payment of interest claimed by him.2. The petitioner's father, M.V. Narasimhacharlu, died on May 3, 1955, at Guntur leaving behind him his four undivided sons. His eldest son, M.S. Narayanacharlu, the petitioner herein, is the accountable person and he filed a return showing that the properties which the deceased possessed belonged to the Hindu undivided family and that he had only 1/5th share therein and as such the estate duty is leviable only on the 1/5th share of his deceased father. The Assistant Controller was not inclined to accept the statement that the properties left behind by Narasimhacharlu were the joint family prope...
Vankadari Chinna Changalrayudu Chetty Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-15-1971
Reported in: [1973]30STC195(AP)
ORDERLakshmaiah, J.1. This Petition Under Section 561-A of the Code of Criminal Procedure is filed seeking the quashing of the proceedings in C. C. No. 178 of 1966 on the file of the Judicial First Class Magistrate, Nandyal.2. The petitioner is the sole accused in the above C. C. No. 178 of 1966 and is charged with having committed an offence punishable Under Sections 16(1) and 7 read with Section 2(ix)(j) of the Prevention of Food Adulteration Act 1954 (referred to hereinafter merely as the Act) and Rule 29 of the Andhra Pradesh Prevention of Food Adulteration Rules made thereunder.3. It is alleged in the complaint that the petitioner was in possession of misbranded red gram dhall for sale and that he sold a sample of it to the Food Inspector at about 10 a. m. on September 25, 1965, in contravention of the provisions of the Act and the rules made thereunder. Ex. P-l in form No. VI is a notice under Rule 12 of the Prevention of Food Adulteration Rules, 1955 issued to the petitioner whe...
Sessions Judge Nellore Referring Officer Vs. Intha Ramana Reddy
Court: Andhra Pradesh
Decided on: Feb-12-1971
Reported in: 1972CriLJ1485
Chinnappa Reddy, J.1. In this case we are presented with a difficult problem and faced with a strange situation. quite unprecedented, arising out of an unusual attitude adopted by the accused, who quite unmindful of the serious charge of murder made against them, refused to participate in the proceedings before the lower Court and persist in their refusal in this Court also. In the committal Court as well as in the Court of Session, when examined by the presiding magistrate and the judge respectively, they plainly and bluntly stated that they had no faith in the law Courts of the land, established according to them to protect the interests of the landlords, capitalists and the like, They professed to be 'Naxalbarites.' As they had not engaged any Counsel to defend them and as they had refused to answer the question whether they were possessed of sufficient means to engage a Counsel, the learned Sessions Judge thought it desirable to appoint a Counsel at the cost of the State to defend ...
Pyari Bai and anr. Vs. Tadeka Gowrama
Court: Andhra Pradesh
Decided on: Feb-11-1971
Reported in: AIR1971AP411
ORDER1. This revision petition arises out of an application for eviction of a tenant made under Section 10 of Andhra Pradesh Building (lease Rent and Eviction Control) Act, 1960 hereinafter referred to ass the Act. In her application for eviction. of the tenant on the grounds, She sought the eviction of the tenant on the ground of her personal requirements of the building for the commencement of the business in copper and brassware. She also alleged that the tenant was guilty of wilful default in the payment of the rent and that the tenant had in fact secured alternative accommodation.2. The tenant whom the petition was laid died on December 9. 1967. His wife was brought on record and has resisted the application. At her instance a person said to be her adopted son was also added as party respondent.3. The application was made several years ago and the proceedings have dragged on their weary length for the considerable time. The pleading of the respondent was filed as long as 29th May,...
The Anantapur District Co-operative Marketing Society Ltd. and ors. Vs ...
Court: Andhra Pradesh
Decided on: Feb-11-1971
Reported in: [1972]29STC649(AP)
Venkateswara Rao, J. 1. The constitutionality of Section 29 of the Andhra Pradesh General Sales Tax Act, which will hereinafter be referred to as the 'Act' to the extent it purports to empower the officer in charge of the check post or barrier to seize goods which are not covered by a way bill containing the prescribed particulars and to confiscate them if the penalty levied is not paid, is sought to be questioned in these writ petitions.2. The Anantapur District Co-operative Marketing Society Ltd. is the first petitioner in W. P. No. 4815 of 1968 while the second petitioner therein is a private transport company. Their case is that while 'urea' released in favour of the first petitioner by the Joint Director of Food was being transported from Vijayawada to Hindupur in a lorry belonging to the second petitioner on 19th June, 1968, the Special Assistant Commercial Tax Officer (Evasions), Narasaraopet (R-l), stopped the vehicle and seized the goods on the ground that the way bill relatin...
Khummaji Milapchand and Co. and anr. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-10-1971
Reported in: [1973]91ITR333(AP)
Sriramulu, J. 1. These two references are made by the HyderabadBench of the Income-tax Appellate Tribunal, at the instance of twodifferent assessees under Section 256(1) of the Income-tax Act, 1961. Thequestion referred to us, for our opinion, in both the cases is : ' Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to registration for the assessment year 1963-64, under Section 185 of the Income-tax Act, 1961 ?'2. Since a common question of law arose on similar facts in both the cases, common arguments were addressed. Hence, it is convenient to dispose them of by a common judgment, although the assessees are different in both the cases 3. The material facts giving rise to these references are : Consequent upon the death of Lasraj Khummaji, one of the four partners of M/s. Khummaji Milapchand & Co. (in R.C. No. 65 of 1968) and M/s. Sokalchand Indermal & Co., (in R.C. 82 of 68), on September 17, 1961, the assessee-firms were reconstituted by inst...
The State of Andhra Pradesh Vs. J. Papaiah Ch. Simhachalam Company
Court: Andhra Pradesh
Decided on: Feb-05-1971
Reported in: [1972]29STC279(AP)
Obul Reddi, J. 1. The State has preferred this revision against the order of the Sales Tax Appellate Tribunal in Tribunal Appeal No. 742/67.2. The Tribunal allowed the appeal preferred by the respondent-assessee on grounds among others that the revisional powers exercised by the Deputy Commissioner were not exercised suo motu but were put in motion on an office note put up by the staff and that the exercise of revisional powers under Section 20 of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act) on the basis of an office note 'is clearly contrary to the spirit of the provisions of Section 20 and therefore the assessment order made by the Deputy Commissioner was against the statutory provisions'. The other ground on which the appeal was allowed was that the Deputy Commissioner even before he heard the objections of the respondent-assessee to the show cause notice made up his mind to revise the assessment as is borne out by his letter to the Joint Secretary, Board of...
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