Andhra Pradesh Court September 1972 Judgments
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Kaliki Veera Reddy and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-29-1972
Reported in: [1974]34STC517(AP)
Kondaiah, J. 1. The assessee-petitioner, a dealer in paddy and rice at Kovvur in Nellore District, filed for the year 1958-59 annual return in form A-1 on 20th November, 1959, disclosing a gross and net taxable turnover of Rs. 1,71,699-14-0 and Rs. 90,697-8-0 respectively. The Assistant Commercial Tax Officer-cum-Deputy Commercial Tax Officer, Kovvur, who passed the assessment order on 31st March, 1960, determined the net taxable turnover at Rs. 1,19,051-7-0. Aggrieved by the inclusion of a turnover of Rs. 24,822-5-9 comprising of three items of Rs. 10,947-5-9, Rs. 12,800-0-0 and Rs. 1,275-0-0, the assessee preferred an appeal in respect of the aforesaid disputed turnover. The Deputy Commissioner by his order dated 8th September, 1960, dismissed the appeal with regard to the first two items and remanded the matter in so far as the third item is concerned to the assessing authority for fresh disposal after verification. On further appeal by the assessee to the Sales Tax Appellate Tribun...
Ampro Food Products Vs. Ashoka Biscuit Works and ors.
Court: Andhra Pradesh
Decided on: Sep-26-1972
Reported in: AIR1973AP17
1. The appellant makes biscuits. So does the respondent. The appellant's biscuits have embossed on them a certain design in the centre of which appear the letters ' AF'. The design is registered under the Design act, 1911. The respondent's biscuits also have embossed on them an identical design except that the letters ' AB' appear instead of the letters 'AF'. The appellant complaints that the respondent has committed piracy of his design. He has filed a suit in the city Civil Court, for a permanent injunction to restrain the respondent from using the design on his biscuit. Pending disposal of the suit he sought a temporary injunction. An ad interim injunction was granted on 20.6.1972 but after notice the interim injunction was vacated on 10.7.1972. the present appeal was filed and an interim injunction was granted on 31.7.1972 by my brother Mukthadar, J. The appeal has now come up for final hearing. The learned additional Judge of the City Civil court refused the temporary injunction o...
Thamma Rattamma and ors. Vs. Thamma Venkata Subbamma and anr.
Court: Andhra Pradesh
Decided on: Sep-22-1972
Reported in: AIR1973AP226
M. Krishna Rao, J.1. This appeal is filed by defendants 1 and 3 to 7 against the judgment of the learned Subordinate Judge, Bapatla in O. S. No. 26 of 1967.2. The relationship between the parties may be stated as follows : Rami Reddy and Veerareddy are two brothers. The plaintiff is the widow of Rami reddy. The Ist defendant is the widow of Veerareddy, defendants 2, 3, and 4 are the sons and defendants 5, 6 and 7 are the daughters of Veerareddy. Ramireddy and Veerareddy were living as members of an undivided family. On 4-5-1969 Ramireddy executed a deed of settlement. Ex. A-1, when he was 80 years of age, in favour of his brother Veerareddy conveying his entire undivided interest in the family. Veerareddy was having children and Ramireddy as affectionately disposed towards Veerareddy and his children and hence he executed the said settlement deed reserving a life interest in himself and also providing that after his lifetime his brother should maintain his wife. Thereafter Ramireddy di...
In Re: Kada Sambamurty
Court: Andhra Pradesh
Decided on: Sep-22-1972
Reported in: 1973CriLJ786
ORDERChennakesav Reddy, J.1. The short but important question that falls for decision in this case is whether a second application under Section 13(2) of the Prevention of Food Adulteration Act (Act 37 of 1954)(hereinafter referred to as the Act) to have the sample of the alleged adulterated food examined by the Director of Central Food Laboratory is maintainable.2. The necessary facts may briefly be stated. On 29.12.1969 at about 3-30 P.M., the Food Inspector. Ichapuram Gram Panchayat inspected the shop of the petitioner, purchased 300 grams of Bengal gram flour and obtained a receipt from the petitioner in the presence of the mediator. The sample so purchased by the Food Inspector was divided into three equal parts and each of the parts was put and sealed in three empty and clean dry bottles. One of the bottles was given to the petitioner under a receipt obtained from him. The second was sent to the Public Analyst Hyderabad. The third was deposited into the Court. The Public Analyst ...
Puchalapalli Chandrasekhara Reddy and anr. Vs. the Official Receiver, ...
Court: Andhra Pradesh
Decided on: Sep-20-1972
Reported in: AIR1973AP130
M. Krishna Rao, J.1. This revision originally came up before Gopal Rao Ekbote, J. As he then was. In view of the importance of the question involved and also that there was no direct decision of this Court on the said question the learned Judge felt that there should be an authoritative pronouncement by a Division Bench of this Court. Hence the case is posted before a Division Bench.2. The petitioners are transferees from a debtor under a sale-deed Ex. B-1 dated 29-12-1960. The debtor was adjudged as an insolvent on 160901961 on an application ( I. P. 1 of 1961 ) filed by a creditor on 16-1-1961. One of the acts of insolvency alleged in the insolvency petition was that the debtor conveyed the property under Ex. B-1 in favour of the transferees fraudulently and without any consideration. As a result of the order of the adjudication, the estate of the insolvent became vested in the Official Receiver who filed an application I. A. No 284 of 1962 before the Subordinate Judge Kavali under S...
M. Ramachandra Rao Vs. A. Papayya Sastry and anr.
Court: Andhra Pradesh
Decided on: Sep-19-1972
Reported in: AIR1974AP28
ORDER1. This is an application filed under Section 115 C. P. C. to revise the order dated 21-6-1972 passed by the learned Subordinate Judge. Vishakhapatnam in an unregistered E. A. of 1972 (G. R. N 1610/23-2-1972 1610/23-2-1972 ) in F. P. 127 of 1971 in O. S. 55 of 1965 on his file 2. The petitioner filed the above application under Order 21 Rule 52 C. P. C. praying the lower Court that the court may be pleased to investigate into the claim of the petitioner and raise the attachment to the extent of the individual half share of the petitioner. In the petition it has been alleged that the petitioner and the 2nd respondent are the joint owners and are in joint possession of a Cinema theatre known as Prabhat talkies at Vishakapatnam, that the second respondent is not the absolute owner and is not exclusively intitled to the entire property that the petitioner is entitled to and is in possession of his undivided half share in the property, that the petitioner came to know that he first res...
Sobhanadreswara Rice Mill Company and ors. Vs. Brahmachari Bavaji Mutt ...
Court: Andhra Pradesh
Decided on: Sep-08-1972
Reported in: AIR1973AP292
1. The defendant in O. S. No. 85 of 1967, on the file of the Court of the Subordinate Judge, Vijayawada is the appellant in this appeal. The plaintiff-respondent is Sri Brahmachari Bavaji Math, Vijayawada represented by the Executive Officer, appointed by the Commissioner for Hindu Religious and Charitable Endowments. The suit was laid for possession of land consisting of two items of the extent of 1260 and 681/2 square yards, for damages for use and occupation from 1-5-1964 till 30-5-1967 and for future damages. The case of the plaintiff was that the land belonged to the Math which was under the management of the Executive Officer appointed by the Commissioner for Endowments. The defendant firm was the lessee of the first item under a registered lease dated 24-5-1944 for a period of five years from 1-4-1944 to 30-6-1949. The rent stipulated was Rs. 55 /- per month. The defendant also annexed the second item and for the both the items the defendant was paying a consolidated rent of Rs....
K.Y. Sodamma and anr. Vs. K. Gunneswarudu
Court: Andhra Pradesh
Decided on: Sep-06-1972
Reported in: AIR1973AP295
Alladi Kuppuswami, J.1. This is an application for leave to prefer an appeal in forma pauperis against the judgment of Krishna Rao, J., in A. S. No. 340 of 1967. It is stated that the appellants have no means to pay the court-fee. The appellants were the plaintiffs in the Trial Court and they were permitted to sue in forma pauperis.2. A preliminary objection is raised that there is no provision of law enabling this Court to permit a person to prefer a Letters Patent Appeal in forma pauperis. It is argued that the provisions of Order 44, Civil Procedure Code have no application to a Letters Patent Appeal.3. Order 44 provides that any person entitled to prefer an appeal, who is unable to pay the fee required for the Memorandum of Appeal, may present an application accompanied by a memorandum of appeal, and may be allowed to appeal as a pauper. It is argued that the expression ' appeal ' used in this Order refers only to appeals provided by and preferred under the provisions of the Civil ...
Putineedi Krishna Rao and ors. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-06-1972
Reported in: [1973]31STC611(AP)
Chennakesav Reddy, J.1. These 74 tax revision petitions by the several assessees are directed against a common order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, on 31st March, 1972, in Tribunal Appeals Nos. 20 to 93 of 1972 before it. In all these petitions, common questions have been raised for decision and they can, therefore, be conveniently considered together and disposed of by a common order.2. The essential facts are: All the petitioners carry on commission agency business in jaggery. The ryots, who prepare jaggery out of the surplus sugarcane, which they are unable to sell to the sugar factories in the area, sell that jaggery through the commission agents. The ryots pay commission to the agents for the services rendered by them. The only mode in which the agriculturists can realise the income from their surplus sugarcane crop is by converting it into jaggery and selling the same.3. The petitioners were all assessed to tax on their turnovers in respect...
Reddy and Company Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-06-1972
Reported in: [1973]32STC399(AP)
Kondaiah, J.1. This tax revision case by the petitioner-assessee under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957, gives rise to the following question of law : 'Whether, on the facts and in the circumstances of the case, the petitioner-assessee is or is not entitled to the benefits of Section 10 of the Central Sales Tax (Amendment) Act (28 of 1969) (hereinafter referred to as 'the Act') ?'2. In order to appreciate the scope of the question, it is necessary to briefly refer to the admitted facts and circumstances that led to the filing of this revision by the assessee. For the year 1965-66 ending with 31st March, 1966, the assessee, a dealer in butter and ghee, whose turnover was taxable at the point of last purchase under the provisions of the Andhra Pradesh General Sales Tax Act, filed returns every month under Rule 14(a) of the Central Sales Tax (Andhra Pradesh) Rules, 1957, in respect of the turnover of inter-State sales. The total turnover of inter-State sales...
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