Andhra Pradesh Court September 1973 Judgments
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Noone R.S. Govindarayulu and Bros. Vs. Sales Tax Appellate Tribunal an ...
Court: Andhra Pradesh
Decided on: Sep-24-1973
Reported in: [1974]33STC580(AP)
ORDERChinnappa Reddy, J.1. The petitioner, a dealer in yarn at Guntur, placed orders for yarn from the Gokak Mills in Mysore State. When the consignments of yarn were in transit, he sold them to various purchasers by endorsing the railway receipts. The turnover in respect of these transactions came to Rs. 12,97,097. The petitioner claimed exemption from Central sales tax under Section 6(2) of the Central Sales Tax Act. The sales tax authorities did not allow the exemption on the ground that the petitioner did not file the declaration in form C as prescribed by Rule 12(3) (ii) of the Central Sales Tax (Andhra Piadesh) Rules, though he filed form E-1. In this application for the issue of a writ, the petitioner claims that under Section 6(2) of the Act, filing of form E-1 was enough to entitle the petitioner to claim the exemption and Rule 12(3) (ii) which stipulates the filing of form C also is ultra vires as it is inconsistent with Section 6(2) of the Act. Sri P. Rama Rao, learned couns...
The Official Receiver Vs. Veeranki Samudralu and ors.
Court: Andhra Pradesh
Decided on: Sep-21-1973
Reported in: AIR1975AP27
ORDERA.V. Krishna Rao, J.1. The petitioner herein, the Official Receiver Krishna, Machilipatnam, had filed an application E. A. No. 369 of 1970, in E. P. No. 696 of 1973 in O. S. No. 66 of 1963 on the file of the Sub-Court, Machilipatnam under Order 1, Rule 10, Civil Procedure Code to permit him to come on record and contest the execution proceedings. That application was dismissed and hence this revision petition by the Official Receiver.2. The petitioner was appointed as an Interim Receiver in I. P. No, 28 of 1966 on the file of the Sub-Court, Vijayawada, to administer the affairs of the debtors, pending adjudication on a creditor's petition. The debtors, who are respondents 3 to 5 herein, filed an application under Order 21, Rule 90. Civil Procedure Code to set aside a sale held in execution of the decree in O. S. No. 66 of 1963. That application was still pending. The Interim Receiver, who is appointed in I. P. No. 28 of 1966, wanted to come on record and contest the proceedings. T...
Andhra Pradesh Wakf Board, Hyderabad Vs. Alapati Mangamma and ors.
Court: Andhra Pradesh
Decided on: Sep-20-1973
Reported in: AIR1975AP8
Ramachandra Rao, J. 1. This is an appeal by the plaintiff against the dismissal of his suit, O. S. No. 8 of 1968 by the learned Subordinate Judge, Eluru. The plaintiff the Andhra Pradesh Waqf Board, filed the suit for recovery of possession of certain lands alleging that the said lands were constituted as waqf properties and that the alienations made by one Mohammad Abdul Rahman and his heirs from 1952 to 1954 in favour of each of the defendants 1 to 16 were void and not binding on the plaintiff. The relevant paragraphs in the plaint read as follows:-- '3. The inam lands covered by R. S. Nos. 268, 269, 270, 271, 272 of Pasivedala village measuring Ac. 17-05, Ac. 15-74, Ac. 26-30, Ac. 14-18, and Ac. 26-05 and by R. S. Nos. 254/3,255/1,255/2, 255/3,254, 191, 193, 194 and 195 measuring Ac. 1-80, Ac. 7-29, Ac. 0-91, Ac. 1-18, Ac. 8-49, Ac. 20-56, Ac. 26-10, Ac. 25-02 and Ac. 4-59 cents are waqf properties having been endowed for the support of and services in the mosque at Aurangabad villa...
The Government of Andhra Pradesh and ors. Vs. P. Rukma Reddy
Court: Andhra Pradesh
Decided on: Sep-12-1973
Reported in: (1974)IILLJ279AP
Gopal Rao Ekbote, C.J.1. The petitioner is a direct recruit Assistant Commercial Tax Officer. He was appointed on completion of his nine months' training on 26-3-1967. According to Rule 8 of the Andhra Pradesh Commercial Taxes Subordinate Service Rules, hereinafter called 'Service Rules', he had to be on probation for a total period of two years duty of which a period of not less than one year shall have been on assessment work within a continuous period of three years. The petitioner completed one year assessment period on 4-8-1968. His probation was declared with effect from 4-8-1968.2. The Assistant Commercial Tax Officers are employed from two sources, one from the U. D. Cs. and the other from direct recruitment. The next post of promotion from the A.C.T.O. is the post of Deputy Commercial Tax Officer. These posts are also filled from two sources as per Rule 2(e) of Service Rules : one by transfer from the A. C. T. Os. and the other by transfer from among persons who have served as...
The State of Andhra Pradesh and anr. Vs. Shah Jamnadas Amichand
Court: Andhra Pradesh
Decided on: Sep-11-1973
Reported in: [1975]35STC281(AP)
Gopal Rao Ekbote, C. J.1. This appeal is from the judgment of our learned brother Parthasarathi, J., given in two Writ Petitions Nos. 4167 and 4237 of 1970 on 22nd February, 1972. Since the points arising out of these two writ petitions are common, we would, like the learned Judge, refer to the facts as they appear in W. P. No. 4237 of 1970.2. The petitioner is a dealer in turmeric. For the assessment year 1964-65, the transactions in turmeric were taxed on the first purchase point in the State. These turmeric were purchased by the petitioner and sold outside the State. Under the Central Sales Tax Act, he was assessed on a turnover of Rs. 3,89,599.07. The tax imposed was Rs. 5,478.59.3. Dissatisfied with that assessment order, the petitioner carried the matter in appeal to the Assistant Commissioner, Commercial Taxes, Anantapur. The appellate authority following the decision reported in State of Mysore v. Yaddalam Lakshminarasimhiah Setty and Sons [1965] 16 S.T.C. 231 (S.C.) held that ...
Saripalli Nookanna and anr. Vs. Ramisetty Venkata Rao and anr.
Court: Andhra Pradesh
Decided on: Sep-07-1973
Reported in: AIR1974AP284
ORDER1. This Civil revision petition raises the question whether it is open to a defendant, who is the appellant in the appeal, to invoke Order 8-A, Civil P. C., which provides for third-party procedure for the first time in appeal without any such application being made in the trial court.2. The necessary facts may be stated. O. S. No. 163 of 1960 on the file of the court of the District Munsif, Peddapuram , was filed against the petitioners in this civil revision petition. The suit was filed on the foot of a promissory note which was resisted by the petitioners on the ground that the suit promissory note was not supported by consideration and that on 11-5-1967 a registered mortgage bond for Rs. 10,000/- was executed in favour of the plaintiffs brother and towards excess interest in respect of that mortgage the suit promissory note was nominally executed in favour of the plaintiff. It was urged that the said mortgage bond was made that the suit promote was cancelled . The trial court ...
Bodapati Kondayya and ors. Vs. the Sub-divisional Magistrate and ors.
Court: Andhra Pradesh
Decided on: Sep-07-1973
Reported in: 1974CriLJ1148
ORDERChennakesav Reddy, J.1. This is an application filed under Section 561-A, Criminal P.C. praying this Court to quash the proceedings in M. C. No. 5 of 1972 on the file of the Court of the Sub-Divisional Magistrate, Amalapuram on the ground that the identical immovable property involved in the said proceedings is the subject-matter of Civil Suits O. Section Nos. .363 and 364 of 1972 on the file of the Court of the District Munsif. Kothapeta, and that the possession of the petitioners had already been recognised by the Civil Court on 9-11-1972 by granting an interim injunction against the respondents restraining them from interfering with the possession of the petitioners.2. The facts are not in dispute and may be briefly set out The petitioners are the plaintiffs in the suits O. Section 363 of 1972. and O. Section 364 of 1972 on the file of the District Munsiff's Court, Kothapet. The second and third respondents are defendants in the said suits. The petitioners filed the suits for a...
Buddiga Ganganna and ors. Vs. T. Veerabhadrarao
Court: Andhra Pradesh
Decided on: Sep-04-1973
Reported in: AIR1974AP216
1. This appeal is against an unnumbered E. A. of 1972 in E. P. No. 8 of 1970 in O. S. No. 63 of 1968 on the file of the Court of the 1st Additional District Judge, East Godavari, at Rajamundry. The judgment-debtors are the appellants and the decree-holder is the respondent.2. The judgment-debtors filed an application under Order 21. Rule 90, Civil P. C. In the said petition, they prayed that the Court might be pleased to set aside the sale held on 2-2-1972. The application was filed on 2-3-1972, within 30 days from the date of the sale. In the affidavit filed on behalf of the judgment-debtors by the 3rd judgment-debtor in support of this application it was alleged that the decree-holder had brought the property to sale subject to a mortgage in favour of Konavaran Co-operative Land Mortgage Bank and that the property was sold for Rs. 4,200/- subject to the mortgage. It was averred that the mortgage was cleared a long time back (no date was given) and the decree-holder was aware of the s...
Y.V. Hanumantha Rao Vs. K.R. Pattabhiram and anr.
Court: Andhra Pradesh
Decided on: Sep-03-1973
Reported in: AIR1975AP30
Gopal Rao Ekbote, C.J.1. We have an application before us requesting to punish the respondents for contempt. It arises in the following circumstances.2. The petitioner herein filed a Writ Petition No. 823 of 1973 on 6-2-1973, contending inter alia that during the recent agitation for a separate An-dhra State, curfew was imposed in the Town of Viiayawada from 6-1-1973 to 10-1-1973 and later on from 21-1-1973 to 24-1-1973 at specified hours. He therefore alleged that the imposition of curfew was without the authority of law and that the District Magistrate, Krishna very arbitrarily, capriciously and without following the procedure of law ordered the imposition of curfew which has disastrous consequences. It was therefore prayed that a declaration be made that the orders of curfew on the above dates issued by the District Magistrate. Krishna are without the authority of law, illegal and unconstitutional.3. Pending the writ petition, W. P. M. P. No. 1012 of 1973 for restraining the Distric...
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