Andhra Pradesh Court June 1972 Judgments
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Yethirajula Neelayya and anr. Vs. Mudumuru Ramaswami and anr.
Court: Andhra Pradesh
Decided on: Jun-22-1972
Reported in: AIR1973AP58
1. This second appeal by the defendants against the judgment and decree in A. S. 3 OF 1970 on the file of the Principal Sub-Judge, Srikakulam confirming the judgment and decree of the trial court in O. S. 55/66 on the file of the District Munsif's Court, Cheepurupalli. 2. The first plaintiff is the father and plaintiffs 2 and 3 and one Yerriah are his sons and according to them they constituted a Hindu joint family of which the first plaintiff was the manager. Yerriah got separated as per registered partition deed dated 30th October, 1962, the details of which are mentioned in plaint Schedules A and B. The properties mentioned in Schedule B having been allotted to the said Yerriah and the properties mentioned in Schedule A having continued to be joint properties of the rest of the family members viz., Plaintiffs 1 to 3. Item 4 of the plaint A Schedule property alone is the subject-matter of the suit in this second appeal and as per the plaint averment is jointly owned and enjoyed by al...
The Andhra Mennonite Self-supporting Church Society Vs. Sundramma and ...
Court: Andhra Pradesh
Decided on: Jun-22-1972
Reported in: AIR1973AP19
Venkatarama Sastry, J.1. The plaintiff is the appellant in this Letters Patent Appeal. This appeal arises out of the decision of our learned brother, Sriramulu, J., rendered in C.C.C.a. No. 30 of 1965. The said appeal was preferred by defendants 1 to 5, 8 and 9 in O.S.No. 57 of 1963 on the file of the court on the II Additional Judge, City Civil Court, Hyderabad filed by the appellant herein. The suit was for recovery of the possession of the suit property on the ground that the plaintiff Society was the owner of the suit property having purchased the same for the purpose of constructing a private church in the same. The defendants contested the suit. They contended that the property was purchased with the contributions made by all of them, that they entered in the possession of the respective plots and that they continued in possession from 1.4.1947. They claimed that the suit was barred by time. In the trial court, the plaintiff's title was established. In regard to the question of l...
Commissioner of Wealth-tax Vs. Smt. P. Sakuntalamma
Court: Andhra Pradesh
Decided on: Jun-21-1972
Reported in: [1973]89ITR104(AP)
Alladi Kuppuswami, J. 1. The question for consideration relates to the valuation for the purpose of wealth-tax of a mica mine, called Baladurga Gowrishankar Mica Mine, which is one of the assets of the assessee. The assessee was granted a lease for mining mica for twenty years by the Government in 1953 to take effect from 1954. The land which was the subject-matter of the lease was the patta land of the assessee. In a compromise decree in 1953, the mine was valued at Rs 3,09,931. The question of valuing this mine for the years 1959-60 to 1964-65 arose in proceedings before the Wealth-tax Officer. Ultimately, when the proceedings culminated in an appeal before the Income-tax Appellate Tribunal, the Tribunal took the value given in the compromise decree by the assessee herself, as the value of the mine at the commencement of the lease. It then directed that the value for the relevant years should be ascertained by deducting Rs. 15,000 (representing 1/20th of the total value, twenty years...
N.A. Siddiqui Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jun-20-1972
Reported in: AIR1973AP13
ORDER1. Being aggrieved by the Order and Decree dated March, 25, 1969, passed as per check slip No. 185 in the suit O. S. 364 of 1966 on the file of the III Asst. Judge, City Civil Court, Hyderabad, the plaintiff preferred the above revision under Section 115 of the Code of Civil Procedure.2. The petitioner herein instituted the above suit for perpetual injunction, and the circumstances leading to the institution of the above suit, may now briefly be stated. One by name Dr. Mir Ahmed Ali, an employee of Medical Department in the erstwhile State of Hyderabad, was granted a Scholarship in the year 1949 by the then State Scholarship Committee to qualify himself as M. R. C. P. In a period of three years,. The plaintiff along with the deceased, Syed abdul Majed, executed the surety bond. That was unregistered and as such unenforceable in the law. The plaintiff further contended in the plaint that the scholar could not qualify himself within the prescribed period of three years, and he appli...
Somanath Baraman and ors. Vs. S.V. Jagannatha Rao
Court: Andhra Pradesh
Decided on: Jun-19-1972
Reported in: AIR1973AP144
Venkatarama Sastry, J.1. The defendants 1 to 4 are the appellants in this appeal. This appeal is preferred against the decree in O. S. 45/65 on the file of the 1st Addl. Chief Judge, City Civil Court Hyderabad.2. The suit was instituted by the respondent for the recovery of a sum of Rs. 55,125/- on the basis of a registered simple mortgage bond dated 4-10-1961, executed by the appellants herein in his favour. The bond was originally executed for rupees one lakh out of which the appellants paid a sum of Rs. 50,000/- on 29-6-65 leaving a balance of Rs. 50,000/- as due to the plaintiff. According to the terms of the mortgage bond the appellants agreed to pay monthly interest to the plaintiff under the mortgage bond and paid it punctually till January, 1965 and thereafter committed default. The plaintiff therefore issued for the balance of the principle and the interest that accrued till the date of the suit. The suit was filed on 15-10-65. The hypothecate under the mortgage bond is a hous...
Penumarthi Venkatrayudu Vs. Penumarthi and ors.
Court: Andhra Pradesh
Decided on: Jun-19-1972
Reported in: AIR1973AP96
1. In this second appeal by the 1st defendant in O. S. No. 476 of 1954 on the file of the first Additional District Munsif, Tanuku, the question that arises for consideration is whether the appellant is entitled to claim the benefit of a declaration made in favour of the plaintiff that he was reversioner to the estate of the last male-holder Penumarthi Panasayya.2. One Penumarthi Ramanna filed a suit O. S. No. 476 of 1954, for partition and separate possession of 6 items of property claiming that he and the 1st defendant therein, who is now the appellant in this second appeal, were reversioners to the estate of the last male-holder Panasayya. That suit was resisted by one Rathamma , wife of Bodapati Venkanna, who was impleaded as 3rd defendant, and also by Veera Panasa Ramanna, who was impleaded as 2nd defendant therein, on the ground that Bodapati Venkanna, the husband of Rathamma, was adopted to Panasayya and the 2nd defendant was adopted to the said Bodapati Venkanna. The appellant ...
Sripathi Rajyalakshmi and anr. Vs. Sripathi Seetamahalakshmi
Court: Andhra Pradesh
Decided on: Jun-15-1972
Reported in: AIR1973AP203
ORDER1. This is a petition to revise an order of the learned First Additional Judge City Civil Court, Hyderabad dismissing an application filed by the petitioners herein for summoning the respondent for cross-examining her with regard to the averments made by her in the counter affidavit filed in I. A. No. 204 of 1972 in O. S. No. 493 of 1970.2. The relevant facts are as follows : The respondent filed the suit O. S. No. 493 of 1970 for partition and recovery of share in the suit properties. It appears that the suit was called on 11-2-1972 and the petitioners-defendants 1 and 2 were set ex parte and the suit was posted to 15-2-1972 for respondent-plaintiff's evidence. The counsel for the petitioners filed an application. I. A. No. 174 of 1972 supported by an affidavit for setting aside the ex parte order. The reasons set out in the affidavit were that the counsel was held up in the High Court that by the time he could attend the City Civil Court, the case was called and the petitioners ...
The State of Andhra Pradesh Vs. Sri Durga Hardware Stores and anr.
Court: Andhra Pradesh
Decided on: Jun-15-1972
Reported in: [1973]32STC322(AP)
Sriramulu, J.1. These two tax revision cases give rise to a common question of law for our consideration and hence they are disposed of by a common order.2. The State of Andhra Pradesh is the revision-petitioner in both the cases. The respondents are dealers in iron and hardware goods. While assessing the dealers to sales tax, the Commercial Tax Officer exempted the sales of (i) galvanised plain or corrugated sheets and (ii) B. P. sheets, in both the cases and of wire-nails in the first case on the ground that those commodities fell within the ambit of entry No. 2 in the Third Schedule to the Andhra Pradesh General Sales Tax Act (hereinafter called 'the Act'), namely, 'iron and steel' and those sales were not the first sales, but second sales.3. In the exercise of his revisional powers Under Section 20(2) of the Act, the Deputy Commissioner of Sales Tax, suo motu, revised the assessments by withdrawing the exemption that was granted by the Commercial Tax Officer as, in his opinion, the...
Commissioner of Income-tax Vs. Bowrisankara Steam Ferry Co.
Court: Andhra Pradesh
Decided on: Jun-14-1972
Reported in: [1973]87ITR650(AP)
Alladi Kuppuswami, J.1. The assessee is a registered firm carrying on business as ferry contractors plying launches across the river, Godavari. The right to ferry was auctioned for a year and the petitioners were the highest bidders. The assessee paid sums totalling Rs. 21,600 to sixteen individuals who were prospective bidders at the auction in order to prevent them from competing; with the petitioners at the auction. In their return for the assessment year 1964-65 (accounting period April 1, 1963, to March 31, 1964) the assessee claimed the sum of Rs. 21,600 referred to above as a deduction on the ground that the amount was paid for shutting out the other bidders. The Income-tax Officer held that this deduction was not admissible. This view was confirmed by the Appellate Assistant Commissioner on appeal. On further appeal the Tribunal held that a sum of Rs. 2,000 was paid on May 8, 1964, beyond the accounting year and, therefore, the assessee Cannot claim allowance of that payment. I...
Rachaputi Venkateswaralu Vs. K. Subrahamanyam and ors.
Court: Andhra Pradesh
Decided on: Jun-13-1972
Reported in: AIR1973AP206
ORDER1. The question that has to be answered in this revision petition is whether a transferee of tenancy can come on record as the appellant in an appeal preferred by the transferor-tenant against an order of eviction passed under the Andhra Pradesh Buildings ( Lease, Rent and Eviction) Control Act ( hereinafter called the Act ).2. My answer to the question is in the negative. I will now proceed to my reasons therefor.3. Before I do so, I must refer to the facts of the case. The tenancy relates to a non-residential building. The Ist respondent before me was the original tenant. The 2nd respondent landlord filed an eviction petition against him on the ground that he had fallen into arrears in payment of rent. According to her, the stipulated rent was Rs. 100 /- per month. But the tenant contended that there was no arrears at all since the rent was only Rs. 50 /- per month. All the same the Rent Controller accepted the landlord's case and ordered eviction. Against that order, the Ist re...
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