Andhra Pradesh Court December 1974 Judgments
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The State of Andhra Pradesh and anr. Vs. Ch. Sampanga Rao and ors.
Court: Andhra Pradesh
Decided on: Dec-31-1974
Reported in: AIR1975AP302
S. Obul Reddi, C.J. 1. In this writ appeal against the judgment of Par-thasarathi, J. the interpretation of Rule 4 of the Andhra Pradesh Saw Mills (Regulation) Rules, 1969 is involved.2. The respondents (writ petitioners) had established their saw mills and were operating them after obtaining licences from the Licensing Authority. The case of the respondent as presented by them in the writ petition, is that any person erecting a saw mill after the commencement of the Rules could proceed to operate the mill if the licensing authority failed to grant the licence within a period of one month from the date of the application but the proprietors of existing saw mills were denied that benefit as they cannot operate the mills unless a fresh licence was obtained by them in accordance with the Rules. It is, therefore, ne-cessary to see whether Rule 4 suffers from the vice of discrimination so as to be struck down by us as denying equal protection of laws to the respondents.3. Rules 3 and 4 are ...
Pillalamarri Vara Prasada Sarma Vs. Pillamarri Seshalakshmi
Court: Andhra Pradesh
Decided on: Dec-30-1974
Reported in: AIR1975AP239
Ramachandra Rao, J. 1. This is a husband's appeal against the order of restitution of conjugal rights passed by the III Additional Judge, City Civil Court, Secunderabad in O. P. No. 134 of 1969. The appellant husband and the respondent-wife were married on 9-3-1966. The husband is an Assistant Engineer. Structural Design Office employed in the Heavy Engineering Corporation at Ranchi. The wife, a graduate was employed as Assistant Instructress in Gram Sevika Training Centre at Samalkota. After a couple of years of the marriage some disputes arose between the parties and the wife went away to Samalkot where she was employed as Gram Sevika. The husband then filed a suit. T. S. No. 1315 of 1968 on the file of the court of the Mun-sif, Ranchi for granting a decree directing the wife to come and live with him permanently and render him conjugal rights. That suit ended in a compromise on 4-12-1968 and a decree in terms of the compromise was passed directing the wife to live with the husband a...
K.V. Rama Krishna Reddy Vs. the State
Court: Andhra Pradesh
Decided on: Dec-27-1974
Reported in: 1975CriLJ980
ORDERPunnayya, J.1. The petitioner is the 6th. accused in C.C. No. 22 of 1972 on the file of the Munsif Magistrate, Sangareddi.2. The Station House Officer, San-gareddy Police Station filed charge-sheet against the petitioner and 7 others for offences punishable under Section 409, Indian Penal Code before the Munsif Magistrate Sangareddi. The learned Magistrate took it on file and framed one charge against each accused. The charge against the petitioner reads as follows:'That you A-6 during 1963 to 1965 at Sangareddi being entrusted with the property of the Co-operative Marketing Society at Sangareddi in your capacity as a public servant, namely, the president of the said society committed criminal breach of trust in respect of the property of the said Co-operative Marketing Society, Sangareddi to a tune of Rs. 37,404.13 and thereby committed an offence punishable under Section 409, Indian Penal Code and within my cognizance.'3. Before framing of the charge, fee revision petitioner fil...
Andhra Pradesh State Road Transport Corporation Vs. Commissioner of In ...
Court: Andhra Pradesh
Decided on: Dec-26-1974
Reported in: [1975]100ITR401(AP)
Obul Reddy, C.J.1. In this writ petition filed by the Andhra Pradesh State Road Transport Corporation, Hyderabad, the constitutional validity of Section 241 of the Income-tax Act, 1961 (Act 43 of 1961) (hereinafter referred to as ' the Act '), is challenged. 2. The petitioner is carrying on the business of road transport in the State of Andhra Pradesh and it was assessed to income-tax for the assessment years 1960-61 and 1961-62 under the provisions of Act 11 of 1922 (hereinafter referred to as ' the old Act ') and for the assessment year1962-63 under the provisions of the new Act. The petitioner paid a sum of Rs. 54,65,396 as income-tax for the said three assessment years. The validity of the assessments was questioned before the Appellate Assistant Commissioner on the ground that the income derived by the petitioner on its transport business is exempt under the provisions of the old Act and the new Act and the Appellate Assistant Commissioner allowed the appeals. Against his orders, ...
Shafeeq Shameem and Co. Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Dec-26-1974
Reported in: [1977]39STC535(AP)
Ramachandra Rao, J.1.The petitioner Shafeeq Shameem & Co., Vizianagaram, in both these writ petitions who are dealers in raw hides and skins, is a registered dealer under the Andhra Pradesh General Sales Tax Act (hereinafter called the State Act) and the Central Sales Tax Act (hereinafter called the Central Act). Raw hides and skins are 'declared goods' under Section 14 of the Central Act. The petitioner purchases the said goods within the State of Andhra Pradesh and sells them in the State of Madras (now Tamil Nadu). Under Section 15(b) of the Central Act, when declared goods are sold in the course of inter-State trade or commerce, the tax levied under the State law on the intra-State sales has to be refunded. With a view to avoid taxing the dealer on the intra-State sales and also on the inter-State sales and then refund the tax on the intra-State sales, the State Government made a notification in exercise of the power under Section 8(5) of the Central Act in G. Order Ms. No. 1094, R...
Nelli Narasimha Reddy Vs. Vadla Krishnaiah and ors.
Court: Andhra Pradesh
Decided on: Dec-24-1974
Reported in: AIR1975AP250
Venkatrama Sastry, J. 1. Plaintiff is the appellant in this Second Appeal. He filed the suit for a perpetual injunction restraining the defendants from interfering with his possession of the suit land bearing R. S. No. 110 situate in Karpamula Village measuring 37 guntas. It was dismissed in the first court though many of the findings are in his favour and the decree has been confirmed in appeal. Hence the second appeal. A few facts are necessary to understand the point arising in this appeal 2. The plaintiff purchased the suit land from Vadla Balanarayana, P.W. 4, who is the brother of the defendants 1 and 2 for Rs. 500 under an agreement of sale dated 6-12-1960 marked as Ex. A-1. P.W. 4 sold the property as manager of the joint family consisting of himself and his two brothers, according to the plaintiff, for a legal necessity. The plaintiff was put in possession of the suit land on the same date and he was in actual possession paying land revenue to the Government. On 9th August, 19...
The Hindustan Ideal Insurance Co. Ltd. Vs. Ainaparthi Vijayalakshmi an ...
Court: Andhra Pradesh
Decided on: Dec-24-1974
Reported in: AIR1976AP39
Kondaiah, J. 1. This Civil Miscellaneous Appeal by the appellant Insurance Company is directed against the award passed by the Motor Accidents Claims Tribunal (District Judge, West Godavari, Eluru) in Original Petition No. 110 of 1968 directing the appellant as well as the owner and the driver of the motor vehicle to pay a sum of Rs.22,000/- to the petitioner-claimants towards compensation for the death of one Visweswara Rao.2. The material facts leading to this appeal may briefly be stated. At about 2.30 P.M. on 25-8-1968 on A. Visweswara Rao accompanied by his wife Vijayalakshmi, and his brother Rajagopala Rao, was travelling in the Jatka of Somireddy from Maruteru to Penugondas. When they just came near Maruternu a lorry bearing No. A.P.K. 7269 belonging to one K. Subbarao and driven by Md. Afuzza dashed against the Jatka as a result of which the said Visweswara Rao received a serious head injury and died at about 7.30 p.m. on the same day in the Government Hospital, Tanuku. The afo...
Rajmal Multanmal and Company and anr. Vs. Commercial Tax Officer and o ...
Court: Andhra Pradesh
Decided on: Dec-20-1974
Reported in: [1976]37STC252(AP)
S. Obul Reddi, C.J. 1. The main question raised in these two cases by Mr. Dasaratharama Reddi, the learned Counsel for the petitioner, is that the Deputy Commissioner exercised his revisional jurisdiction beyond the period specified in Section 20(3) of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as the 'Act', and, as such, the assessments made by him pursuant to the revision are liable to be set aside.2. For the purpose of determining the question it will suffice if we refer to the facts narrated in W.P. No. 4908 of 1972. The petitioner was a firm carrying on business in groundnuts and groundnut oil. Groundnut oil was taxable in 1965-66 at the point of first sale in the State. For that assessment year, the Commercial Tax Officer assessed the petitioner on inter-State sales turnover of Rs. 9,59,400.34. Out of that turnover, sales of groundnut oil that has suffered tax under the Act come to Rs. 1,85,310. The petitioner claimed exemption in respect of that turnover u...
Chittoori Suryarao Vs. Chittoori Ramachandra Rao
Court: Andhra Pradesh
Decided on: Dec-19-1974
Reported in: AIR1975AP257
ORDERVenkatrama Sastry, J.1. This is an application to revise the order of the learned Subordinate Judge, Tanuku disposing of a preliminary objection regarding Jurisdiction raised by the petitioner herein to the entertainment of an application under Order 9, Rule 13, C.P.C. by the lower court arising in the following circumstances :2. An extent of one acre of land was acquired by the Government and in O. P. 69 of 1966 on the file of the Sub-Court, Eluru a sum of Rs. 6340.52 was deposited by the Government towards compensation. The first claimant in the said O. P. was one Chittoori Ramachandra Rao. He was set ex parte. The amount was paid 'o other claimants by the order in the O. P. dated 17-2-1967.3. On 10-12-1968 by G. O. Rt. No. 4550 a new Sub-Court at Tanuku was constituted. It came into existence on and from 10-1-1969. By virtue of Notification No. 3 in the said G. O. given under Section 10 of the Andhra Pradesh (Andhra Area) Civil Courts Act, 1873. the local limits of the jurisdic...
Sahu Mills and ors. Vs. State of Bihar
Court: Andhra Pradesh
Decided on: Dec-18-1974
Reported in: 1977(1)ELT88(AP)
Ramachanrpa Raju, J.1. The matter in this writ petition arises under the Andhra Pradesh General Sales Tax Act, 1957 herienafter referred to as the 'the Sales Tax Act. The petitioners are all businessmen registered as dealers under the provisions of this Sales Tax Act and the Central Sales Tax Act. They also deal in tobacco seeds. Previously when the petitioners were subjected to levy of tax under the Sales Tax Act on the transactions in tobacco seeds they and others filed writ petitions in this court challenging the levy of tax of tobacco seeds contending that tobacco seeds is an item exempted from tax in as much as it falls within the expression 'tobacco and all its products' in Item 7 of Schedule 4 to the Sales Tax Act which contains Items of goods exempted from the levy of sales tax under the Sales Tax Act. This Court by a decision of a Bench dated 11.03.70 in writ petitions Nos 1445 to 1458 of 1968 and batch reported in Amara Purushotham Mammidi Obaiah and Co. v. State of Andhra Pr...
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