Andhra Pradesh Court December 1974 Judgments
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Sikkakollu Subba Rao and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-18-1974
Reported in: 1999(110)ELT447(AP)
ORDERRamachandra Raju, J.1. The matter in this Writ Petition arises under the Andhra Pradesh General Sales Tax Act, 1957 hereinafter referred to as '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 on tobacco seeds contending that tobacco seeds is an item exempted from tax inasmuch 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 11-3-1970 in writ petitions Nos. 1445 to 1458 of 1968 and batch reported in Amara Purushatham Mamidi Obaiah & Co. v. State of Andhra Pr...
Additional Commissioner of Income-tax Vs. Narayanadas Ramkishan
Court: Andhra Pradesh
Decided on: Dec-18-1974
Reported in: [1975]100ITR18(AP)
Obul Reddi, C.J.1. This petition is filed under Section 256(2) of the Income-tax Act, 1961, by the Additional Commissioner of Income-tax seeking direction to the Income-tax Appellate Tribunal to state a case and refer for the opinion of this court, the questions formulated in the petition. The questions formulated for reference are the following:'(1) Whether, on the facts and in the circumstances of the case, there was any material or basis before the Appellate Tribunal to hold that the penal provisions of the Act under Section 271(1)(a) were not attracted? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that by the levy of interest under Section 139 of the Income-tax Act, 1961, the Income-tax Officer must be deemed to have granted time up to the date of filing the return of income ? (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in ignoring the provisions of Section 139...
Sikkakollu Subba Rao and Co. and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-18-1974
Reported in: [1975]36STC457(AP)
Ramachandra Raju, J.1. The matter in this writ petition arises under the Andhra Pradesh General Sales Tax Act, 1957, hereinafter referred to as 'the Sales Tax Act'. The petitioners are all businessmen registered as dealers under the provisions of the Sales Tax Act and the Central Sales Tax Act. They also deal in tobacco seeds. Previously when the petitioners were subjected to the levy of tax under the Sales Tax Act on the transactions in tobacco seeds, they arid others filed writ petitions in this court challenging the levy of tax on tobacco seeds contending that tobacco seed is an item exempted from tax inasmuch as it falls within the expression 'tobacco and all its products' in item 7 of Schedule IV 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 11th March, 1970, in Writ Petitions Nos. 1445 to 1458 of 1968 and batch reported in Amara Purushotham Mamidi Obaiah & Co. v. State of A...
A.D. Parthasarathy Vs. J.S. Khurdukar and ors.
Court: Andhra Pradesh
Decided on: Dec-13-1974
Reported in: 1975CriLJ1290
ORDERMadhusudan Rao, J.1. This revision is directed against the order of the learned Chief City Magistrate-cum-Additional Sessions Judge, Hyderabad in Crl. R. P. No. 54/73 on the file of his court. The petitioner is the complainant in C. C. No. 1936 of 1972 on the file of the 2nd City Magistrate, Secunderabad.2. The facts of the case are:The petitioner was convicted and sentenced to imprisonment in a criminal case by the Special Judge, Secunderabad. In pursuance to the order of conviction and the sentence he was kept in the District Jail, Musheerabad of which the 1st respondent is the superintendent. He filed W. P. 1375/ 70 before the High Court praying for the issue of a writ of Habeas Corpus. The Writ was heard by the High Court and was allowed at 11 a. m. on 24-4-1970. The High Court directed that the petitioner should be set at liberty forthwith. The Deputy Registrar of the High Court sent advance order to the District Jail, Musheerabad. The Jailor received the order and acknowledg...
Additional Commissioner of Income-tax Vs. K.G. Narayanaiah Chetty and ...
Court: Andhra Pradesh
Decided on: Dec-11-1974
Reported in: [1977]106ITR420(AP)
S. Obul Reddy, C.J. 1. These two references relate to two assessment years 1968-69 and 1969-70 respectively. As the question referred in both the cases is identical except for the amounts mentioned therein, it would suffice for the purpose of answering the references, if we read the question referred in R.C. No. 30 1973 and it reads :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest of Rs. 10,774 and Rs. 9,521 credited to the accounts of (1) K. K. Anandaiah and Sons family and K. N. Krishnamurthy & Sons family, respectively, cannot be disallowed under Section 40(b) of the Income-tax Act, 1961 ?'2. The assessee is a registered firm consisting of three partners and it carried on wholesale business in cloth. Among the three partners, the first two named in the deed, viz., K. N. Anandaiah and K. N. Krishnamurthy, are kartas of their respective Hindu undivided families. They were partners of the firm on behalf of their respectiv...
Pyndah Satti Raju and ors. Vs. Commissioner of Gift-tax
Court: Andhra Pradesh
Decided on: Dec-03-1974
Reported in: [1977]108ITR249(AP)
S. Obul Reddi, C.J. 1. The short but interesting question that arises inthis reference is whether a half share of the assessee's rights in a medicalshop inclusive of medicines and furniture valued at Rs. 15,000 is taxable under the Gift-tax Act, 1958 (Act No. 18 of 1958). 2. The assessee, Pynda Satti Raju, executed a settlement deed on January 31, 1964, in favour of his daughter's sons who are now the legal representatives of the assessee. Under the terms of the deed, he was to be in possession and enjoyment for life of all the items mentioned in the Schedule and, thereafter, they should devolve upon his grandsons. The item with which we are now concerned is item 5 in the schedule to the settlement deed. That item reads : 'Half share of my rights in the medical shop which is carried on in the name of my adopted son, Ramasubramanyam, situated in the 7thWard, Door No. 22, at Pittapuram (in a rented building) and medicines,furniture, etc., valued at Rs. 15,000.....' 3. The case of the ass...
Gayatri Salt Works and anr. Vs. the Government of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-02-1974
Reported in: AIR1975AP262
Alladi Kuppuswami, J.1. The petitioners are two firms carrying on the business of salt production at Polekurru. Kakinada taluk, East Godavari District. The first petitioner was granted a licence to manufacture salt in en extent of Ac. 607-52 and the second petitioner in an extent of Ac. 572-41. The licences were issued from year to year pending alignment of the salt pans as per the plan to be approved by the Salt Department. Accordingly, realignment plans were submitted and applications were made for the grant of permanent licences. Approval of the re-alignment plan was communicated and the firms were directed to take up the work of realignment as per the approved plans.2. As large sums of money were required for undertaking the various works in accordance with the approved realignment plans and due to shortage of funds the petitioners decided to sell some of the lands covered by the licences in order to raise the required funds. The firms therefore, entered into negotiations with buye...
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