Andhra Pradesh Court August 1972 Judgments
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Pabbati Shankaraiah and ors. Vs. Income-tax Officer, A-ward, Warangal
Court: Andhra Pradesh
Decided on: Aug-30-1972
Reported in: AIR1973AP84
ORDER1. These writ petitions were heard by late Justice Vaidya on 19-4-1972 and 20-4-1972 and he reserved judgment. It appears that he dictated this judgment at home to the shorthand writer and the judgment was duly typed. But unfortunately before he could pronounce the judgment in open Court, Justice Vaidya passed away. The matter was placed before me for pronouncing the judgment prepared by late Justice Vaidya. As I however felt some doubt about the feasibility of such a course, I heard the counsel on both sides on this aspect of the matter. Having considered the matter carefully in the light of their submissions, I have very reluctantly come to the conclusion for the reasons set out below that it is not permissible for me to pronounce the judgment which was dictated at home by Justice Vaidya before his death. It may also be stated that the judgment typed according to his dictation was not signed by him, as it is the usual practice for a Judge in the case of a reserved judgment to re...
G. Ramaswamy and ors. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Aug-30-1972
Reported in: [1973]32STC309(AP)
Gopal Rao Ekbote, C.J.1. The short but important question which must be answered in this batch of writ petitions is whether planks, rafters, cut sizes, etc., sawn or cut out of nascent timber, i.e, log of wood, is timber within the meaning of item 63 of the First Schedule to the Andhra Pradesh General Sales Tax Act, hereinafter called 'the Act'.2. The facts do not matter because nothing turns upon them; it is enough to say that all the petitioners are dealers in timber. They purchase logs of wood and saw or cut them into planks, rafters, cut sizes, etc. and then sell them for the purpose of construction of buildings and the like.3. Under Section 5(2)(a) read with item '63. Timber' in the First Schedule to the Act a dealer in timber is liable to pay sales tax thereon at 3 pies in a rupee at the point of first sale. The petitioners are sought to be taxed on 'planks, rafters, cut sizes, etc.,' which they sell to the customers under Section 5 of the Act treating them as general goods. The ...
Additional Commissioner of Income-tax Vs. Income-tax Appellate Tribuna ...
Court: Andhra Pradesh
Decided on: Aug-29-1972
Reported in: [1975]100ITR483(AP)
Gopal Rao Ekbote, C.J.1. Mr. P. Rama Rao, standing counsel for the income-tax department, moved for a writ of certiorari to quash the order of the Income-tax Appellate Tribunal, Hyderabad, dated December 31, 1971.2. The facts in outline are that the Additional Commissioner of Income-tax filed an application of reference before the Income-tax Appellate Tribunal on July 15, 1971. The Tribunal by its impugned order held that the Additional Commissioner of Income-tax is not competent to file such an application and as a result dismissed the same.3. In order to find out whether the Additional Commissioner has locus standi to file an application for reference under Section 256 of the Act, we have to necessarily read a few sections of the Act.4. Now, Section 256 empowers the assessee or the Commissioner to file an application requiring the Appellate Tribunal to refer to the High Court any question of law arising out of an order made under Section 254 of the Act.5. The term 'Commissioner' was ...
A. Subhaschandra Bose (Accused) Vs. the State of Andhra Pradesh and an ...
Court: Andhra Pradesh
Decided on: Aug-29-1972
Reported in: 1973CriLJ503
ORDERMuktadar, J.1. This is a petition by the Accused in P.R.C. No. 19 of 1971 on the file of the Judicial First Class Magistrate Anantapur to direct the said Magistrate to deal with the charge sheet in Crime No. 98 of 1971 Singanamala Police Station according to law and to proceed with the committal and enquiry against the accused therein. The accused in Crime No. 98 of 1971 of Singanamala Police Station is the complainant in P.R.C. No. 19/71. In this petition it is stated that the petitioner who was the Assistant Superintendent of Police and placed in charge of Anantapur Rural Circle from 1.9.71 to 14.10.71 was the Investigating Police Officer in Crime No. 92 of 1971 of Singanamala Police Station. On receipt of reliable information that some of the absconding accused in the murder case were being harboured in the house of D. Venkata Ranga Reddy complainant in P.R.C. No. 1971 the petitioner alone with the police party proceeded to apprehend the accused in the said murder case. They we...
Y. Lakshmaiah Vs. Esso Eastern Inc. and ors.
Court: Andhra Pradesh
Decided on: Aug-22-1972
Reported in: AIR1974AP32
1. Third defendant in the suit, is the petitioner in all these revision petitions. It is necessary, to state a few facts in order to appreciate the points arising in these three revisions.2. First respondent in these Civil Revision Petitions filed O. S. 282 of 1970 on the file of the Subordinate Judge's Court. Vijayawada, originally against respondents 2 and 3 herein, for a permanent injunction restraining the first respondent, her men, employees nominees and supporters from interfering with the oil business of the plaintiff and also with the possession and enjoyment of the plaintiff in the plaint schedule property and for costs.3. As per allegations in the plaint, the previous lease in favour of the plaintiff granted by smt. Lakshmi Durgamba expired by 28-1-1969, that the defendants became purchasers from the original lessor in 1963, that on account of some negotiation the plaintiff was permitted to continue as the lessee with an offer to renew the lease in their favour for a further ...
V.T.V. Ramanuja Swamy (Dead) and ors. Vs. Ram Gnaneshwar
Court: Andhra Pradesh
Decided on: Aug-19-1972
Reported in: AIR1973AP38
1. The respondents filed a suit against late V.T.V.Ramanuja swami. The suit was dismissed with costs. The defendant filed E.P.No. 44 of 1968 to execute the decree for costs but he died during the pendency of the proceedings. The execution petition was dismissed as no steps were taken to bring the legal representative on record. Later the three appellants filed an execution petition claiming that they were the legal representatives of late Ramanujaswami. Notice was ordered to the plaintiff-judgment debtor. Time was taken for the filing of the counter. No counter was filed and the executing court ordered execution by way of attachment of the properties of the judgment-debtor. The judgment-debtor paid the amount for which execution was levied, to the bailiff. When the appellants filed a petition for the issue of a cheque the judgment-debtor opposed the application on the ground that the amount could not be paid unless the appellants obtained a succession certificate. Relying on a decision...
Kotagiri Vidhyadhara Rao and ors. Vs. Kotagiri Venkata Konda Satya Lal ...
Court: Andhra Pradesh
Decided on: Aug-16-1972
Reported in: AIR1974AP38
1. The defendants in O. S. No. 2/68 on the file of the Court of the District Judge, Eluru are the appellants in this appeal. The plaintiff's husband and the father of defendants 1 to 3 were brothers were brothers. Their mother was the 4th defendant and the mother of defendants 1 to 3 was the 5th defendant in the lower court. The husband of the plaintiff died on 24-7-1946 as member of the joint family. The joint family possessed the plaint A and B schedule properties and a share in Yadavalli Mokhasa Village. After her husband's death provision for maintenance of the plaintiff was made at the rate of Rs. 540/- per year. A settlement deed was executed on 2-9-1949 creating a change on items 7, 8 , 10 and 14 of the A scheduled properties. Having regard to the rise in the cost of living the plaintiff filed the suit out of which the appeal arises for enhancement of maintenance. She alleged that the income from the A schedule properties was more than Rs. 60,000/- per year. She claimed that she...
Atchantala Kamalamma Vs. Bannuru Rajappa and anr.
Court: Andhra Pradesh
Decided on: Aug-16-1972
Reported in: 1973CriLJ1717
ORDERLakshmaiah, J.1. This application under Section 195 of the Code of Criminal Procedure read with Section 151 of the Code of Civil Procedure is filed requesting this Court to lay a complaint against the respondents in accordance with the provisions contained in Section 195 of the Code of Criminal Procedure and prosecute them for an offence under Section 191 of the Indian Penal Code punishable under Section 193, Indian Penal Code.2. The petitioner herein filed the suit O. S. No. 49/70 on the file of the Court of the Subordinate Judge, Madanapalle, against the respondents and others for partition and separate possession of her share in the plaint schedule properties. Pending the disposal of the suit I. A. 393/70 was also filed by the petitioner herein for the appointment of a receiver and that application was allowed and an advocate by name Sri R. Sreeniyasa Shastry at Madanappalle was appointed as Receiver. An appeal. C. M. A. 298/71 was filed against the order appointing the receive...
Venkatarama and Co. Vs. Additional Commercial Tax Officer and anr.
Court: Andhra Pradesh
Decided on: Aug-14-1972
Reported in: [1973]32STC263(AP)
Gopal Rao Ekbote, C.J.1. All these writ petitions raise a common question of law. They can be, therefore, disposed of by a common order.2. In order to appreciate the point raised, it is perhaps enough to refer to the facts as they appear in W.P. No. 514 of 1972. In that case, a writ of mandamus or any other appropriate writ is sought directing the repondents to refund the tax collected by them as sales tax on the petitioner's turnover of account books, note-books and exercise books, which are not exigible according to the petitioner to tax during the years 1964-65 to 1969-70. The petitioner by way of amendment has now also asked for the issue of a writ of certiorari to quash the relevant assessment orders.3. The facts in outline are that the petitioner deals in exercise books, account books, etc. It claims exemption on the turnover of the notebooks, account books, exercise books, etc. The assessing authority as well as the Tribunal held that the term 'all books' appearing in G.O. Ms. N...
Mc Leod and Co. Ltd. and ors. Vs. Gummalla Narasimha Rao and anr.
Court: Andhra Pradesh
Decided on: Aug-11-1972
Reported in: 1973CriLJ1486
A.D.V. Reddy, J.1. This petition is by the accused in C.C. No. 6/71 on the file of the Special Magistrate, Visakhapatnam against the dismissal of their petition filed under Sections 179 and 253(2), Criminal Procedure Code.2. The complainant Sri Gummala Narasimharao was a practising lawyer till August, 1965 and he was appointed by the 1st accused company as an Assistant in their Jute Mills at Chittivalasa with effect from 1-9-1965. He was made permanent and thereafter transferred to the Head Office at Calcutta by a letter dated 30-12-66 and he had been working there as a Senior Assistant in the Law Department. In the complaint it is alleged that while working there, the relationships between him and Mr. R. S. Jain who was the Law and Personnel Officer of the Company became strained and the latter had insulted him on 25-3-1967 and asked him not to attend the office on the following day that in spite of this, as no notice of termination of services was issued and Sri R. S, Jain had no aut...
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