Andhra Pradesh Court August 1971 Judgments
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Jameel and Co. and ors. Vs. the Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Aug-05-1971
Reported in: [1973]30STC321(AP)
Sriramulu, J.1. The petitioners, in all the above three writ petitions, are dealers in groundnuts. During the year 1963-64 the petitioners effected sales of groundnuts in the course of inter-State trade and became liable to pay Central sales tax under the Central Sales Tax Act, 1956, (hereinafter referred to as the Act). None of the petitioners filed returns for the assessment year 1963-64 in respect of the said turnover. After issuing notices, the Commercial Tax Officer made best judgment assessments against the petitioners in respect of the said turnover, which had; escaped assessments. All the assessments against the petitioners were made in March, 1968, i.e., after the expiry of three years but before the expiry of four years from the end of the assessment year 1963-64.2. In these writ petitions, the petitioners challenge the validity and the legality of those sales tax assessments.3. The learned counsel Sri Dasaratharama Reddy, appearing for the petitioners, raised two contentions...
Shahalam Khatoon and anr. Vs. Amir Ali Khan and ors.
Court: Andhra Pradesh
Decided on: Aug-04-1971
Reported in: AIR1972AP241
1. This appeal by the defendants is directed against the judgment and decree of the learned Subordinate Judge Adoni in A. S. 12 of 1970 reversing the judgment and decree of the learned Munsif Magistrate in O. S. 66 of 1968.2. The suit is for recovering of possession of a house bearing No. 7/125 in Bathamcherla Panchayat. That house belonged to one Ali Khan, the father of the plaintiff. Ali Khan had put one Dasari Subbana in possession of the said those by way of usufructuary mortgage till a loan of R. 50/- taken by him was discharged. This house was the subject-matter of a partition suit. O. S. 76/59 on the file of the Sub-Court, Kurnool, Under the file decree I that suit, the plaint schedule property fell to the share of Nabi Khan/ Nabi Khan executed a gift deed dated 2/6/1067 in favour of the first defendant is the husband of the first defendant. The said gift-deed is marked as Ex. B-1 Nabi Khan who was the resident of Kurnool died on 9-6-1967. The plaintiffs who are the heirs of Nab...
WaheeduddIn Vs. Mohamooda Begum and ors.
Court: Andhra Pradesh
Decided on: Aug-04-1971
Reported in: AIR1972AP126
ORDER1. This revision under Section 115, Civil P. C. by the 1st defendant is directed against the order and decree dated March 10, 1970 passed by the Sub-ordinate Judge. Nizamabad in I. A. No. 100 of 1969 in O. S. No. 20 of 1964.2. The above Civil Revision arises from out of a petition filed under O. 20, R. 12 Civil P. C. read with Section 151, Civil P. C. to make an enquiry into the mesne profits of the suit lands and pay the same to the plaintiff as per the directions of the High Court dated August 16, 1966. In the affidavit filed in support of the petition, the plaintiff stated that the preliminary decree pertaining to the suit lands was passed and confirmed by the High Court. While passing the stay order in C. M. P. Nos. 2708 and 6353 of 1966, the High Court directed that an enquiry should be made into the mesne profits payable by the defendants to the plaintiff. The respondents were also directed to deposit half of the mesne profits so ascertained and to furnish security regarding...
Commissioner of Income-tax Vs. Claggett Brachi and Co. Ltd.
Court: Andhra Pradesh
Decided on: Aug-04-1971
Reported in: [1975]100ITR46(AP)
Alladi Kuppuswami, J.1. The respondent is a non-resident sterling company whose business consists in the purchase of tobacco from India and the sale thereof outside, both directly on the respondents' own account and for commission on behalf of others. The purchases were effected through the British India Corporation Ltd., Guntur, who were the appointed agents of the assessee-company under Section 43 of the Indian Income-tax Act, 1922. The agents filed returns of income on behalf of the respondent for the assessment years 1959-60 and 1960-61. The Income-tax Officer, Guntur, examined the balance-sheet and profit and loss account of the assessee for the calendar years 1958 and 1959 and completed the assessment under Section 23(3) of the Indian Income-tax Act, 1922. The gross profit on the sale of Indian tobacco including commission was shown in the balance-sheet and profit and loss account of the company for the year 1958 at 11,108. As against this, the Income-tax Officer had to allow the...
Kosuri Koteswara Rao Vs. Kothu Venkataramana Rao
Court: Andhra Pradesh
Decided on: Aug-03-1971
Reported in: AIR1973AP46
ORDER1. The short question that arises for consideration of this Civil Revision Petition is whether in the case of a mortgage debt which was contracted by more than one mortgagor, who own the mortgaged properties separately and not jointly, can a purchaser of the mortgaged properties from one of the mortgagors claim to be entitled to have the mortgage debt satisfied in the first instance by the sale of the property or properties not sold to him and belonging to other mortgagor.2. The facts of the case may be stated thus:3. Respondents 2 and 3 herein mortgaged six items of properties to the first respondent The second respondent was the owner of items 1, 2 and 3 and Ac.0-20 cents in item No. 6. The second respondent was declared an insolvent and in the sale by the Officer Receiver the petitioner herein purchased the items of the second respondent mentioned above. Subsequently , the first respondent file a suit for recovery of the mortgage debt. After final decree was passed, he filed an...
Md. Abdul Razack and anr. Vs. Saleemunnisa Sahaba
Court: Andhra Pradesh
Decided on: Aug-03-1971
Reported in: AIR1972AP375
ORDER1. A petition for eviction was filed by the respondent herein on the allegation that the revision petitioner, who is admittedly a tenant, had committed wilful default in payment of rents. The tenant pleaded that the respondent was not the sole landlord but that he had only 1/8th share and that his wife had 1/8th share in the premises and therefore he was not entitled to file a petition for eviction without joining the other co-owners. That contention was repelled by both the Courts and eviction was ordered.2. In this revision petition, Mr. Trivikrama Rao, learned counsel for the tenant having regard to a decision of this Court in Damodaram Chetti v. Rukmani Amma, 1967-2 Andh Pra WR 200 contends that without joining the other co-owners, one of the co-owners is not entitled to maintain a petition for eviction of a tenant. In particular he relies upon the following observations of the Bench:'We have no hesitation in holding that one of the joint owners or co-owners can ask for evicti...
The Public Prosecutor Vs. Qrandhi Venkataramana
Court: Andhra Pradesh
Decided on: Aug-03-1971
Reported in: 1972CriLJ272
Chinnapa Reddi, J.1. The respondent was acquitted by the learned Judicial First Class Magistrate, Anakapalli of an offence under Section 16(1) read with sections 7 and 2 (1) (a) (f) and (1) of the Prevention of Food Adulteration Act. On 30-11-1966 the Food Inspector of Anakapalli purchased from the respondent after following the procedure prescribed by the Prevention of Food Adulteration Act. 450 gram of red gram dhall which he found to be insect-damaged. The Public Analyst gave his opinion that the sample contained about 20% of insect-damaged dhall and that as a result of the insect-damage the Uric acid pontent was 49.9 M. G. per 100 Gms of the sample as against the prescribed maximum of 20 M. G. Per 100 gms. At the instance of the respondent the sample was also sent to the Director of the Central Food Laboratory and according to his opinion 21 % of the sample was insect-damaged and the Uric acid content was 44 M, Gms per 100 Gms of the sample. The learned Magistrate acquitted the res...
Rokholamma Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-02-1971
Reported in: 1973CriLJ15
ORDERChinnappa Reddy, J.1. The petitioner was convicted by the learned Judicial First class Magistrate of Boath under Section 34(1)(A) and (F) of the Aadhra Pradesh Excise Act and sentenced to undergo rigorous imprisonment for a period of two 'years. The prosecution case was that the, Sub-Inspector of Police, Utnoor raided the house of the accused on 8.1.1969 accompanied by panchas and found her in the act of distilling liquor. There were an oven with an earthen pot on it with boiling 'Gulmoha' wash, a bamboo 'Guttam' a wooden 'Chattu,' an earthen pot with 'Gulmoha' wash a gunny bag containing 15 Kgs. of 'Gulmoha' flowers and a. few bottles full of liquor. According; to the evidence of the panch witness the earthen pots as well as the bottles were smelling of liquor, The learned Counsel for the petitioners urged that there was no scientific analysis of the contents of the bottles and the earthen pots and. therefore, there was no proof that the pots and the bottles which were seized fro...
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