Andhra Pradesh Court September 1972 Judgments
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Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Sep-01-1972
Reported in: [1974]96ITR248(AP)
Sriramulu, J.1. The Vazir Sultan Tobacco Company Ltd. is an asses-see under the Super Profits Tax Act, 1963 (No. 14 of 1963) hereinafter referred to as 'the Act'), for the assessment year 1963-64. For computing the chargeable profits of the previous year for the purpose of levy of super profits tax, the assessee-company claimed that the provision of (i) Rs. 33,68,360 for taxation, (ii) Rs. 9,08,106 for retiring gratuity, and (iii) Rs. 18,41,820 for dividends, should be considered as 'other reserves' within the meaning of Schedule II to the Act and taken into consideration for the determination of its capital. The Super Profits Tax Officer rejected the assessee's contention as, in his opinion, all those items were current liabilities and provisions, and not 'reserves'. He, accordingly, held that those items could not be taken into account for computation of the capital of the assessee-company. The Super Profits Tax Officer, on that basis, determined the capital, the standard deduction a...
State of Hyderabad Vs. K. Venkateswara Rao
Court: Andhra Pradesh
Decided on: Sep-01-1972
Reported in: 1973CriLJ1351
ORDERVenkatrama Sastry, J.1. This is an application by the State filed under Section 561-A Cri. P- C. for stay of all further proceedings in O. P. 63 of 1971 on the file of the District Judge's Court. Guntur, pending disposal of C. C- No. 6 of 1971 on the file of the Court of the Special Judge for S. P- E. and A. C- B. cases, Hyderabad.2. In the affidavit filed in support of this application, it has been stated that the respondent herein was originally appointed as Assistant Inspector of Central Excise on 17-2-1944 and by April, 1968 he was working as Asst. Collector of Central Excise, that the total income of the respondent from his known sources of income during the period from 17-2-1944 to 8-4-1968 when his residence at Rajahmun-dry was searched is Rs. 2,86.619 that after deducting maintenance expenditure during this period for his family etc. the respondent was having assets of the value of Rs. 2.03.615/- that the assets of the respondents were thus disproportionate to his known so...
The Public Prosecutor Vs. Nalam Suryanarayana Murthy
Court: Andhra Pradesh
Decided on: Sep-01-1972
Reported in: 1973CriLJ1238
Kondaiah, J.1. This appeal by the State is directed against the Judgment of the Sessions Court. East Godavari acquitting the respondent of the charge of murder of his wife and releasing him under Section 4(1) of the Probation of Offenders Act. 1958 (hereinafter called the Act) instead of sentencing him to any imprisonment for the offence under Section 323. I. P, C.2. The case for the prosecution as revealed from the evidence of the witnesses examined by it is as follows: The respondent and his wife, the deceased Sesharatnam were together running a sundry shop in the front portion of their house in Komaragiripatnam, Amalapuram . Taluk in the District of East Godavari. At about 3.00 P. M, on March 26. 1970. the accused found fault with the deceased for having paid some excess change to one of their customers while managing the shop and abused her. The deceased denying the Payment of any excess change to any customer, retorted, as a result of which there was a sudden quarrel. The accused,...
The Public Prosecutor Vs. Pocku Syed Ismail and anr.
Court: Andhra Pradesh
Decided on: Sep-01-1972
Reported in: 1973CriLJ931
Kondaiah, J.1. This Criminal Revision case by the Public Prosecutor to revise the order of the Sessions Court, West Godavary refusing to revise the order passed by the 1st Additional Judicial 1st Class Magistrate Eluru in M.P. 210 of 70 gives rise to an important question of law relating to the scope and application of Section 124 of the Indian Evidence Act, 1872.2. The material facts which are not in dispute and which lie in a short Compass may briefly be stated. On the information furnished by a private citizen in a statement recorded by the Assistant Collector. Central Excise and Customs Vijayavada, a surprise raid of the premises of the respondents accused at Pulla was made by the Central Excise and Customs authorities at about 6 a.m. On June 9, 1970. During the search 576 gold slabs with foreign markings, each weighing 10 tolas packed in jackets and concealed in a steel trunk were detected. The contraband gold was seized. A complaint against the respondents for contravening the pr...
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