Andhra Pradesh Court July 1971 Judgments
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Brugumalla Venkatappaiah Son and Co. Vs. the Commercial Tax Officer No ...
Court: Andhra Pradesh
Decided on: Jul-16-1971
Reported in: [1973]32STC34(AP)
Madhava Reddy, J.1. This writ petition is for issue of a writ of prohibition or any other appropriate writ or order or direction interdicting the respondent from proceeding further in pursuance of the Notice G.I. No. 2717/69-70/2 dated 23rd October, 1969.2. The petitioner M/s. Brugumalla Venkatappaiah Son & Co., who are dealers in copra have submitted returns of the turnover for the months of April, May, June, July and August, 1969. In those returns, according to the respondent, certain turnovers which ought to have been included have not been included. The respondent, therefore, proposed to assess the petitioner for the period 1st April, 1969, to 31st August, 1969, on the turnover of Rs. 8,575.11 as well as at 3 per cent under the Andhra Pradesh General Sales Tax Act and called upon the petitioner to file their objections, if any, against the proposed assessment on 29th October, 1969.3. Simultaneously with the above, the impugned notice was also issued bringing to the notice of the pe...
The Agricultural Market Committee Vs. the State of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Jul-14-1971
Reported in: AIR1972AP360
Kupuswami, J.1. Under the Madras Commercial Crops Market Act 1933 (Act XX of 1933) which subsequently, as applied to the State of Andhra Pradesh, came to be known as the Andhra Pradesh Commercial Crops Markets Act 1933, a Market Committee called the Guntur Market Committee was established for the entire Guntur District. In 1966 was enacted the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 (hereinafter referred to as the Act) which is an Act to consolidate and amend the law relating to cultural produce, livestock and products of livestock and the establishment of markets in connection therewith. Section 4(1) of the Act authorises the Government to constitute a market committee for every notified area. Section 36 of the Act provides for the repeal inter alia of the Andhra Pradesh Commercial Crops Markets Act, 1933 Under proviso (b) of that section 'any market committee constituted under any of the Acts so repeated and existing immediately before the commencement o...
T. Ramakrishnaiah Vs. N. Seshadri
Court: Andhra Pradesh
Decided on: Jul-13-1971
Reported in: AIR1972AP218
ORDER1. This Civil Revision Petition arises out of an order passed under Section 11 (4) of the Andhra Pradesh (Buildings Lease, Rent and Eviction Control) Act hereinafter referred to as 'the Act' asking the tenant to deliver possession of the building in question to the landlord. Hence this petition by the tenant. The sole respondent herein is the landlord. Admittedly the petitioner is the tenant of the respondent for a building. The respondent filed a petition before the Rent Controller under the provisions of the Act to evict the petitioner on the grounds of wrongful waste to the building, wilful default in payment of rent and putting the building for use other than for which it was let. During the pendency of the eviction, the respondent made an application to the Rent Controller under Section 11 of the Act to direct the petitioner to pt him in possession of the building on the ground that the petitioner failed to pay or deposit the rent during the pendency of the eviction proceedin...
The State of Andhra Pradesh Vs. Polireddi Satyanarayana and anr.
Court: Andhra Pradesh
Decided on: Jul-12-1971
Reported in: [1972]29STC512(AP)
Obul Reddi, J. 1. The main question that arises in these two revisions is whether the Tribunal has correctly construed the scope of Sub-section (4) of Section 14 of the A.P. General Sales Tax Act. The Tribunal was of the view that apart from the class of cases referred to by it in its order, the assessing officer cannot exercise his jurisdiction under Sub-section (4) of Section 14. In the words of the Tribunal:He has only the power to correct any mistake made by him in computing the turnovers or/and of making additional assessments where any new evidence is brought to his notice or is found in the records to which he had not adverted his mind.2. These three circumstances, according to the Tribunal, are not present in these two cases and therefore the assessing authority was not justified in exercising its jurisdiction under Sub-section (4) of Section 14 of the Act.3. To appreciate the question involved, it is necessary to state the relevant facts leading up to the filing of this revisi...
Sri Venkateswara Groundnut Factory Vs. Commercial Tax Officer and anr.
Court: Andhra Pradesh
Decided on: Jul-09-1971
Reported in: [1973]30STC185(AP)
Gopal Rao Ekbote, J.1. The petition is for the issue of a writ of certiorari to quash the order refusing to refund the sales tax paid, passed on 12th January, 1970 and served on the petitioner on 3rd February, 1970.2. The petitioner is a dealer in groundnuts. It purchases groundut and after decorticating sells the kernel. These transactions of sale are both intra-State as well as inter-State.3. For the assessment years 1964-65 to 1967-68 both inclusive, the petitioner was assessed to the purchase tax to certain amounts. On appeal the tax relating to the year 1964-65 was reduced, so also for the year 1965-66. The petitioner paid for the said four years tax totalling to Rs. 13,597.12. For the said four years the petitioner effected inter-State sales to a large extent. The Central sales tax, however, was not levied on the said turnover. The inter-State sales were conducted in the same assessment years. 4. The petitioner was entitled to the refund of the sales tax which he has paid as abov...
Chintagunti Jagannadham Vs. Chintagunti Savithramma
Court: Andhra Pradesh
Decided on: Jul-08-1971
Reported in: AIR1972AP377
1. This Second Appeal is filed by the husband against confirming judgment and decree of the Additional District Judge Visakhapatnam in A. S. No. 53 of 1968, decreeing the suit filed by his wife for past and future maintenance, and awarding a sum of R. 40/- per month and creating a charge for the said sum on the plaint scheduled property. The wife's claim for maintenance is based on the allegations of ill-treatment, cruelty and abandonment. It was also alleged that the defendant was living with another woman. She had also claimed the return of the jewels said to have been taken by the husband, The defendant's plea was that they both belonged to different castes, the wife belonged to the 'Yatha' caste while the husband belonged to 'Periki' community. and that he never married the plaintiff. It was alleged that the plaintiff in or about 1948 and that the defendant kept her as his concubine. He also denied having ever ill-treated her and as having beaten or driven her out of the house. He ...
Chintham Ramakotamma Vs. Narella Anjamma and ors.
Court: Andhra Pradesh
Decided on: Jul-06-1971
Reported in: AIR1972AP147
ORDER1. Ward No. 7 of Bodduvariapalem Panchayat is a constituency reserved for women. The election on 15-6-1970 resulted in the success of the petitioner by the narrowest of margins, i.e., of a single vote. There was a third candidate but she withdraw leaving the filed clear for a straight contest between the petitioner and the first respondent of whom the petitioner is the sister of the 1st respondent's husband. The petitioner's mother ranged herself against her daughter and gave evidence in support of the daughter-in-law's case. Petitioner's election was successfully challenged in a proceeding before the Tribunal on the ground that she had not attained the age of twenty one years and lacked the franchise which is the pre-requisite for seeking election. 2. Before the Tribunal the respondent (the parties will be referred to according to their rank in the writ petition) relied on Ex. A-1, purporting to be an extract from the Register of births as also on the evidence of P. W. 1. 3. In s...
Chamala Padmamma and anr. Vs. Chamal Narsi Reddy
Court: Andhra Pradesh
Decided on: Jul-06-1971
Reported in: 1972CriLJ1647
ORDERChinnappa Reddy, J.1. On an application filed by the wife and the three and half year old child of a person for maintenance under Section 488. Cr. P.C. the learned First Class Magistrate of Bhongir held that the wife the child had voluntarily left the husband without sufficient reason and that consequently there was no neglect or refusal On his part to maintain the wife or child. The application for maintenance was therefore rejected. On a revision petition filed by the wife and child, the learned sessions Judge of Nalgonda confirmed the finding of the learned Magistrate that it was the wife along with the child that left the husband without any sufficient reason. He thought that the finding, while it was sufficient to negative the wife's claim for maintenance, was not sufficient to reject the child's claim. He has therefore made this reference under Section 488. Cr P.C. recommending that maintenance may be awarded to the child. I agree with the learned Sessions Judge.2. A wife an...
Sree Mullapudi Venkatarayud, Memorial Medial Trust, Tanuku Vs. Chirapu ...
Court: Andhra Pradesh
Decided on: Jul-02-1971
Reported in: AIR1972AP362
Kondaiah, J. 1. The appellant-trust for whose purpose and benefit Ac. 5-49 cents of land situate on the outskirts of Tanuku in the District of West Godavari, was acquired by the Land Acquisition Officer, the 2nd respondent herein, seeks to implead itself as a party to A. S. No. 352 of 1970 preferred by the Land Acquisition Officer and A. S. Nos. 411 and 412 of 1970 filed by the two claimants. Chitrapu Varadaraju and Kakarla Ravanamma, on the ground that it is a necessary or proper party. The applications have been dismissed by our learned brother A. D. V. Reddy, J., holding that it is not a necessary party to the appeals. Hence these appeals.2. Sri B.V. Subbaiah, the learned counsel appearing for the appellant, contended that his client is a necessary, or in any event, a property party to be brought on record in the aforesaid appeals preferred by the respective parties under Sec. 54 of the Land Acquisition Act, 1894 (hereinafter called the Act) as it is very much interested in the resu...
Karri Ramakrishna Reddy Vs. Tax Recovery Officer
Court: Andhra Pradesh
Decided on: Jul-02-1971
Reported in: [1973]87ITR86(AP)
Gopal Rao Ekbote, J.1. This is an application for the issue of a writ of certiorari to quash the order of the Tax Recovery Officer, Vijayawada-2, Krishna District, made in S. R. No. 40/67 on 28th June, 1969.2. The facts essential for the purpose of appreciating the contention raised before us are that the petitioner and his father, Karri Venkatareddi, constituted a Hindu undivided family. The said family was assessed to pay income-tax for the assessment years 1961-62, 1962-63 and 1963-64. As the dues were not paid, the recovery certificates were issued. For the year 1961-62 the joint family was assessed on June 29, 1962, to a reduced assessment of Rs. 1,479.41. The recovery certificate was issued on March 13, 1963. For the year 1962-63, the assessment was made on March 14, 1967, and the amount under that assessment was Rs. 26,890. Likewise, for the year 1963-64, assessment was made on August 21, 1967, and the amount due under it was Rs. 5,549 and the certificates for the last two years...
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