Andhra Pradesh Court January 1973 Judgments
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Mohorunnissa Vs. Abdul Salam and anr.
Court: Andhra Pradesh
Decided on: Jan-31-1973
Reported in: 1974CriLJ78
Ramachandra Raju, J.1. This Criminal Revision case is referred to a Bench as a question of law of importance is involved with regard to the right of a wife to claim separate maintenance under Section 488, Cr. P. C. from her husband on the around that he married a second wife. In the decision ibbalunnissa Begum v. Habib Pasha : AIR1961AP445 a single Judge of this Court took the view that as provided under Section 488 Cri. P. C. a wife cannot claim maintenance from her husband on the ground that he contracted marriage with another wife without proof of neglect or refusal to maintain her on the part of the husband. On the around that the preponderance of opinion of the other High Courts seems to be contrary the matter has been referred to a division Bench for decision. That is how the matter has come up before us.2. The brief facts leading to the filing of the petition are that the petitioner was legally married to the first respondent on 10-5-1964 according to Muslim customs and rites an...
Commissioner of Income-tax Vs. Nawab Sir Mir Osman Ali Bahadur, H.E.H. ...
Court: Andhra Pradesh
Decided on: Jan-30-1973
Reported in: [1985]153ITR514(AP)
Gopal Rao Ekbote, C.J.1. At the instance of the Commissioner of Income-tax, Andhra Pradesh, the following two questions have been referred to us under Section 66 of the I.T. Act :'(1) Whether, on the facts and in the circumstances of the case, the income of Rs. 82,853 relating to 'H.E.H. the Nizam's Pilgrimage Money Trust' was taxable in the assessee's hands in terms of the first proviso to Section 16(i)(c) of the Indian Income-tax Act, 1922 and (2) Whether, on the facts of the case, the sum of Rs. 1,00,000 received by the assessee from the trustees of Princess Niloufer Trust was liable as income under the Income-tax Act and if so, whether the assessee was entitled to exemption from tax of the income under the terms of the agreement entered into with the Government of India on 8-10-1949 ?' 2. On November 2, 1950, H.E.H. the Nizam settled on trust 3% Government of India Conversion Loan, 1946, of the face value of Rs. 22,20,000. The settlor constituted himself as one of the trustees and...
The State of Andhra Pradesh Vs. Hotel Sri Lakshmi Bhavan
Court: Andhra Pradesh
Decided on: Jan-30-1973
Reported in: [1974]33STC444(AP)
Kondaiah, J.1. This tax revision case by the State gives rise to a short but an interesting question of law, whether the transaction relating to supply of food by a hotel proprietor to his servants (employees) constitutes a sale within the meaning of Section 2(n) of the Andhra Pradesh General Sales Tax Act (6 of 1957) (hereinafter referred as 'the Act').2. In order to appreciate the scope of the question, it is necessary to briefly refer to the material facts that gave rise to the question. For the year 1964-65, the Deputy Commercial Tax Officer, Visakhapatnam, had assessed Sri Lakshmi Bhavan, Visakhapatnam, a hotel represented by its proprietor P. Damodara Nair (hereinafter called 'the assessee') to tax under the assessment order dated 20th January, 1966, on a net turnover of Rs. 55,003.31. In arriving at the net turnover, the assessing authority had allowed the turnover of Rs. 4,329.24, being the value of food supplied by the assessee to its employees, as a deduction. The Deputy Comm...
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