Andhra Pradesh Court September 1971 Judgments
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Andhra Pradesh Co-operative Central Land Mortgage Bank Ltd. Vs. Commis ...
Court: Andhra Pradesh
Decided on: Sep-24-1971
Reported in: [1975]100ITR472(AP)
Kondaiah, J.1. At the instance of M/s. Andhra Pradesh Co-operative Central Land Mortgage Bank Ltd., Hyderabad (hereinafter referred to as ' the assessee '), under Section 256(1) of the Income-tax Act, 1961 (hereinafter called ' the Income-tax Act '), the following question has been referred by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court:' Whether, on the facts and in the circumstances of the case, the assessee's income from interest on securities earned by the investment of funds other than the debenture redemption (sinking) funds was exempt from tax in terms of Section 81(i)(a) or Section 81(v) of the Income-tax Act, 1961?'2. In order to appreciate the scope of the reference it is necessary to state briefly the material facts that gave rise to the question. The assessee-society, registered under Section 10 of the Andhra Pradesh (Andhra area) Co-operative Societies Act (VI of 1932) (hereinafter called the ' Cooperative Societies Act '), as a co-ope...
Damarowthu Apparao Vs. Gandepalli Simhachalam and ors.
Court: Andhra Pradesh
Decided on: Sep-24-1971
Reported in: 1972CriLJ1126
ORDERA.D.V. Reddy, J.1. These petitions raise the question whether without having recourse to the provisions of Section 144(4) of the Criminal P.C. the provisions under Sections 435 and 438, Criminal P.C. can be resorted to,2. One Damarowthu Apparao filed a petition before the Taluk Magistrate, Chodavaram seeking action under Section 144(4). Criminal P.C. alleging that the disputed land situated in Kin-thali Vallapuram bearing S, Nos. 357/1 and 358/2 was gifted to the Gram Pan-chavat on 28-8-1970 by its owner Sri Anapagaddi Surayya panthulu who had purchased the land under registered sale deed dated 17-5-1948, and the Gram Panchavat subsequently passed a resolution authorising the Zilla Parishad to construct a building for locating a family-planning sub-centre and for this construction, the tender of the petitioner was accepted and as the petitioner was collecting material for the said construction on the plot, the two respondents proclaiming that they would not allow anybody to constr...
Namburi Rajyalakshmamma Vs. Kongara Rajamma and anr.
Court: Andhra Pradesh
Decided on: Sep-23-1971
Reported in: AIR1973AP126
1. The principal question that falls for consideration in this Second Appeal is whether the sole creditor must necessarily file a suit in a representative capacity and cannot maintain a suit merely on his behalf for a declaration that the alienation made by the judgment-debtor was in fraud of the creditors.2. The first defendant who is the appellant herein is the wife of the 2nd judgment-debtor against whom the 1st respondent herein had obtained a money decree on 3-8-1961 in O. S. No. 6 of 1961 on the file of the District Munsif's Court Nuzvid in execution of which he attached the properties in question in E. P. No. 194 of 1961. The 1st defendant filed a claim petition E. A. No. 70 of 1962 in E. P. No. 194 of 1961 on the file of the District Munsif's Court, Nuzvid claiming that the properties were alienated under a sale-deed dated 11-10-1960 in his favour. The claim petition was allowed on 17-9-1962. The decree-holder, therefore, filed the present suit O. S. No. 185 of 1963 on the file...
K. Munivelu Vs. the Government of India and ors.
Court: Andhra Pradesh
Decided on: Sep-22-1971
Reported in: AIR1972AP318
Sriramulu, J. 1. The petitioner is a licensed dealer in food grains. He has his shop and godown in Ramagiri village, which is two miles away from Naguiapuram and 12 miles away from Madras State border. From the producers in a village near Kalahasti, the petitioner purchased 76 age of millets and transported them in a lorry to his godown at Ramagiri village. The lorry with the bags of millets reached Ramagiri village at 3-15 a. m. on 14-9-1969. When the lorry driver was awaiting the opening of the godown for unloading purposes, the second respondent. Inspector of Police, with some other constables approached and seized and goods on suspicion that the goods were ultimately meant for transporting to Madras State.2. In this Writ Petition the petitioner challenges the legality of the seizure of 76 bags of millets, inter alia on the ground that Cl. 5 of the Andhra Pradesh Coarse Grains (Export Control) Order, 1965 is in excess of the power conferred upon the Central Government by S. 3 of the...
Commissioner of Income-tax Vs. Merchant Navy Club
Court: Andhra Pradesh
Decided on: Sep-22-1971
Reported in: [1974]96ITR261(AP)
Sriramulu, J.1. This reference arises under the Indian Income-tax Act, 1922. At the instance of the Commissioner of Income-tax, Andhra Pradesh, the Income-tax Appellate Tribunal, Hyderabad Bench, has referred the following question for the opinion of this court :'Whether, on the facts and circumstances of the case, the assessee-club is entitled to exemption from income-tax in respect of its income for the assessment year 1961-62 '2. The material facts leading to the reference may be stated. The assessee is the Merchant Navy Club, Visakhapatnam. By subscribing their names to a memorandum of association filed with the Registrar of Joint Stock Companies under the Societies Registration Act, 1860, some persons formed themselves into a society and got it registered under Section 3 ofthe Societies Registration Act; One of the objects of the assessee-club was to provide recreation for the officers and ratings of vessels of the merchant navies of the world. Three classes of members are contemp...
N. Venkataratnam Naidu Vs. the District Collector, Nellore and ors.
Court: Andhra Pradesh
Decided on: Sep-17-1971
Reported in: AIR1972AP349
ORDER1. Can the Committee of Directors of a Primary Co-operative Land Mortgage Bank express want of confidence in its President or otherwise replace him? This is the principal question that falls for decision in this Writ Petition.2. Rapur Primary Land Mortgage Bank in the Nellore District is a Co-operative Institution governed by the Andhra Pradesh Co-operative Societies Act, 1964 and the Rules made thereunder. The General Body of the Bank elected the petitioner and eight others as members of its Managing Committee on 28-12-1969. That Committee has to function for three years. On the same day the members of the Committee elected the petitioner as the President. However, after the lapse of some time trouble developed in the Committee and six out of the nine members of the Committee sent on 29-1-1971 a requisition to the Secretary of the Bank to convene a meeting of the Committee for consideration of the subject 'to elect a President replacing the present President Sri N. Venkataratnam ...
Ayudhanula Venkata Ramamurty and ors. Vs. V. Venkatarao and ors.
Court: Andhra Pradesh
Decided on: Sep-16-1971
Reported in: AIR1972AP212
Ramachandra Raju, J. 1. In this writ appeal the correctness of the order of our learned brother, Mr. Justice Gopal Rao Ekbote rendered in writ petition No. 1733 of 1967 is questioned. The learned Judge, by his order, upheld the decision of the Sub-collector, Vizianagaram, given on 2-1-67 reversing the order of the Tahsildar (Inams), Vizianagaram, dated 13-2-64. The matter has arisen under the Andhra Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari)_ Act, 1956 hereinafter referred to as the 'Inams Abolition act' and the question involved is whether the village of Royllavaka in Vizianagaram Taluk. Visakhapatnam District, is an inam village or not as defined under Section 2 (d) of that Act. The Tahsildar found that according to 'A' and 'B' registers of the village, Rollavaka is an Agraharam village . On appeal, the Revenue Divisional Officer (Sub-Collector), Vizianagaram, disagreed with the conclusion of the Tahsildar found that it is not an inam village.2. The object o...
Koduri Venkata Subbaiah and anr. Vs. Abburi Rangaiah and anr.
Court: Andhra Pradesh
Decided on: Sep-16-1971
Reported in: AIR1972AP246
Alladi Kuppuswami, J.1. The appellants in this appeal are defendants 1 and 2 in O. S. No. 59/61 on the file of the Subordinate Judge's Court, Ongole. That suit was filed by the respondents herein for recovery of possession of certain properties, which according to the plaintiffs belonged to one Abburi Subbaiah, who died on the 20th October, 1918 leaving his widow Kotilingamma, a son, Punnaiah and a daughter, Chenchamma. The son and daughter died immediately after the death of the father, on the 30th October, 1918. The case of the plaintiff was that after the death of Subbaiah, his son Punnaiah became entitled to has properties and on his death, his mother Kotilingamma was entitled to a Hindu woman's estate. Kotilingamma died on 1-6-1961 and on her death, the plaintiffs, were entitled to the properties as reversioners, they being the grandfather's brother's grand-sons of Subbaiah. Subbaiah had executed a will dated 20-10-1918 whereby he bequeathed his properties absolutely in favour of ...
K. Laxmamma and ors. Vs. N. Yadagiri Rao and anr.
Court: Andhra Pradesh
Decided on: Sep-15-1971
Reported in: AIR1972AP240
ORDER1. This revision is directed against the order dated 19-11-70 of the District Judge, Warangal, allowing O. P. No. 16/70 on his file which was an application for permission to sue in forma pauper is, Plaintiffs Nos. 1 and 2 in the said application are brothers, and the 1st defendant is the mother of the plaintiffs. Defendants Nos, 2 and 3 are the brothers of the 1st defendants, and Defendants Nos. 4 and 5 are the daughters of Venkata Ramana Rao, who was the paternal uncle of the plaintiffs. Defendant No. 6 is the husband of the 5th defendant. The other defendants are either cultivators or tenants of some of the suit property. IN the petition, it is claimed that plaintiffs Nos. 1 and 2 are entitled to 8/9th share in the schedule property and that the 1st defendant who is the mother of the plaintiffs is entitled to 1/9th share. The valuation of 'A' Schedule property is stated to be Rs. 1,97,355/-. The valuation of 'B' Schedule property, which is a house, is fixed at Rs. 10,000/- and ...
The State of Andhra Pradesh Vs. Chennaiah Jannu
Court: Andhra Pradesh
Decided on: Sep-13-1971
Reported in: [1973]30STC193(AP)
1. This is a revision under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Sales Tax Act'). The respondent carries on business in groundnuts, etc. He was assessed finally for the assessment year 1965-66 under the Sales Tax Act on a gross and net turnovers of Rs. 11,73,556.74 and Rs. 3,41,233.85 respectively by the Commercial Tax Officer, Mahaboobnagar, by his order dated 26th December, 1966. The net turnover determined includes a turnover of Rs. 3,23,525.01 which represents the purchase value of groundnuts sold to non-resident dealers in the course of inter-State trade. The respondent took the matter in appeal before the Assistant Commissioner of Commercial Taxes, Anantapur, disputing the assessment on a turnover of Rs. 3,23,525.01. The Assistant Commissioner dismissed the appeal. A further appeal was taken to the Sales Tax Appellate Tribunal which, following its earlier common order in T.A. No. 42 of 1968, etc., dated 23rd September, 1...
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