Andhra Pradesh Court September 1974 Judgments
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The Public Prosecutor Vs. Kalavala Satyanarayana
Court: Andhra Pradesh
Decided on: Sep-30-1974
Reported in: 1975CriLJ1127
Muktadar, J.1. The State has preferred this appeal against the acquittal of the accused who was charged under Section 16(1) and Section 7 read with Section 2(ix)(d) of the Prevention of Food Adulteration Act (hereinafter referred to as the Act) for having sold at his shop at Piler 750 grams of 'Uddi Pappu' containing 1.76% of 'talc' on 9-2-1971 at 1.00 P. M.2. The case of the prosecution is that P. W. 1 who is the Food Inspector, and another person named Venkataramana Reddy (P. W. 2) visited the shop of the accused on 9-2-1971 at 1 P. M. This shop is situated in Nehru Bazar, Piler. The accused had exposed 'Uddi Pappu' for sale. After the issue of Form 6 notice upon the accused, and after obtaining his acknowledgment under Ex P. 1, P. W. 1 purchased 750 Gms. of 'Uddi Pappu' for Rs. 1.35 p. and obtained the cash Receipt, Ex-P. 2 from the accused. He. divided the 'Uddi Pappu' into three equal parts, and poured it into the empty clean dry bottles, and sealed them giving a label No. 135. P....
S. Narasimha Shenoy and ors. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Sep-25-1974
Reported in: [1975]36STC336(AP)
A.V. Krishna Rao, J.1. The above two writ petitions have been filed with a prayer to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents, the State of Andhra Pradesh and the Commissioner, Commercial Taxes, Board of Revenue, Government of Andhra Pradesh, not to collect any sales tax on the turnover of the business of the writ petitioners after declaring that Section 5(1) read with the first proviso of the Andhra Pradesh General Sales Tax Act of 1957 ultra vires and unconstitutional in so far as they relate to the turnover of the business of the petitioners. In Writ Petition No. 4864 of 1973 as many as 83 petitioners joined claiming to be carrying on the hotel and restaurant business. In Writ Petition No. 2070 of 1973, the only petitioner is Sri Anand Bhavan Hotel, Secunderabad, represented by its managing partner.2. The averments in both the writ petitions are substantially the same and may be set out. The petitioners are all owners of ho...
Rayavarapu Koteswararao and ors. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Sep-20-1974
Reported in: 1975CriLJ754
Sambasiva Rao, J.1. By G.O. Ms. No. 782, G.A (General-A) Department dated 27-12-1968, the Governor of Andhra Pradesh proclaimed, in exercise-of the powers conferred on him by Sub section (1) of Section 15 of the Police Act, 1861, (hereinafter called the Act), that the area comprised within Rompicherlaa village in Narasaraopet Taluk, Guntur District had been found to be in a disturbed state and that it was expedient to increase the number of police in that area. The proclamation was directed to be in force for a period of one year. The Governor also sanctioned under Section 15(2) the quartering of Additional Police Force in the area. By G. O, Ms, No. 270, dated 22nd of April, 1969, the Government of Andhra Pradesh directed that the cost of the additional Police Force shall be borne out by the inhabitants of the area whose names were given in the annexure to the order or their families in accordance with apportionment made by the Magistrate under Sub-section (4) of Section 15. The amount...
Commissioner of Wealth-tax Vs. Smt. Hashmatunnisa Begum
Court: Andhra Pradesh
Decided on: Sep-18-1974
Reported in: [1977]108ITR98(AP)
Obul Reddi, C.J. 1. The question referred to us for our decision under Section 27(1) of the Wealth-tax Act is : 'Whether, on the facts and in the circumstances of the case, the assessee was entitled to exclude, under the proviso to Section 4(1)(a) of the Wealth-tax Act, 1957, the value of the assets gifted to his wives in the wealth-tax assessment for the assessment year 1967-68 ?' 2. The facts leading to this reference are these. The assessee, Nawab Zahir Yar Jung, filed return of his wealth for the assessment year 1967-68 on November 18, 1967, in the status of individual. He showed a wealth of Rs. 10,08,588 in his return. He died on December 16, 1968, and the assessment proceedings were continued in the names of his legal representatives. The Wealth-tax Officer computed the net wealth of the assessee at Rs. 10,46,338 and made an assessment accordingly on January 9, 1969. It was claimed on behalf of the assessee by his legal representatives, at the time of hearing before the assessing...
Yerra Kanakarao Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-17-1974
Reported in: 1975CriLJ953
Chinnappa Reddy, J.1. These three cases have been placed before us for our opinion by an order of our learned brother Chennakesav Reddy, J. One of the questions raised in these three cases is whether the procedure prescribed by Section 251-A or Sees. 252 - 258, Criminal Procedure Code should be followed in cases instituted before a Magistrate by an Excise Officer.2. In Cri. R. C. 122/72 A. D. V. Reddy, J., has taken the view that the report of an Excise Officer could not be considered tq be the report of the police Officer and in such cases the procedure prescribed by Sections 252 - 258, Criminal Procedure Code alone should be followed. Our learned brother Chennakesav Reddy, J., did riot agree with that view. Our learned brother has pointed out that Section 57 of the Excise Act was apparently not brought to the notice of A. D, V. Reddy, jj. We are inclined to agree with Chen-Inakesav Reddy, J. Section 251-A, Criminal Procedure Code provides for the procedure to be followed in a case in...
Jaddu Veeraswami Vs. the Sub-collector, Narasapur, W.G. and ors.
Court: Andhra Pradesh
Decided on: Sep-12-1974
Reported in: AIR1975AP158
ORDERKondaiah, J.1. This application by the petitioner, under Article 226 of the Constitution of India, gives rise to a short question of law, viz., whether the Tenancy Tahsildar is empowered under Section 16 of the Andhra Pradesh (Andhra Area) Tenancy Act, 1956 (hereinafter called the Act) to grant declaration that a certain person is a cultivating tenant and is entitled to continue in possession of an agricultural land, and to restrain the rival party and the landlord from interfering with his possession.2. In order to appreciate the scope of the question, it is necessary to briefly refer to the material facts leading to this application. The 3rd respondent, the wife and the 4th respondent, the son of late Peethala Venkanna, who were in possession of two items of wet land admeasuring Ac. 1-80 cents situate in Gumparru village, Narasapur taluk in the district of West Godavari, filed an application in the year 1968 before the Tenancy Tahsildar, Narsapur under Section 16 (1) of the Act ...
Commissioner of Income-tax Vs. Sreerama and Co.
Court: Andhra Pradesh
Decided on: Sep-11-1974
Reported in: [1975]101ITR531(AP)
Obul Reddi, C.J.1. The question referred to us by the Tribunal under Section 256(1) of the Income-tax Act for our decision is:'Whether, on the facts and in the circumstances of the case, penalty levied by the Income-tax Officer under Section 221(1) of the Income-tax Act, 1961, for default in payment of advance tax is valid in law ?'2. The facts giving rise to this reference are these. The assessee was served with a notice of demand under Section 156 of the Act for the year 1969-70 for payment of advance tax of Rs. 54,910. That was on August 21, 1968. He was asked to pay the advance tax in three instalments on or before September 1, 1968, December 1, 1968, and March 1, 1969. The assessee defaulted in payment of the first and second instalments. Then a show-cause notice was issued by the Income-tax Officer proposing to levy penalty and, thereafter, a penalty of Rs. 7,340 was imposed under Section 221(1) of the Act by his order dated March 7, 1969. The assessee preferred an appeal to the ...
A.K. Babu Khan (by Legal Representative) Vs. Commissioner of Wealth-ta ...
Court: Andhra Pradesh
Decided on: Sep-05-1974
Reported in: [1976]102ITR757(AP)
Obul Reddi, C.J.1. The question referred for our decision is whether, on the facts and in the circumstances of the case, ex parte assessments having been made by the Wealth-tax Officer, which were proper on the basis of the material available to him at the time of making them, the legal representative of the deceased-assessec is entitled in law to produce before the Tribunal further evidence which was not produced before the lower authorities. 2. To show that the legal representative of the dcceased-assessee is entitled to produce before the Tribunal additional evidence, the learned counsel appearing for the legal representative of the deccased-assessee placed strong reliance upon Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963. In order to determine the applicability of Rule 29, it is necessary to state the relevant facts. The assessee was one A.K. Babu Khan who died on October 2, 1968. He was assessed to wealth-tax ex parte by the Wealth-tax Officer as he did not submit th...
Jeedigunta Ananda Lakshmi Vs. Jeedigunta Bhaskara Narasimham and anr.
Court: Andhra Pradesh
Decided on: Sep-03-1974
Reported in: AIR1975AP80
ORDER1. The third party who wants to come on record in O. P. No. 135 of 1968 on the file of the District Court, Eluru, is the petitioner. The O. P, is filed under Section 13 of the Hindu Marriage Act for divorce by a husband against his wife, respondents 1 and 2 herein, Originally, a decree for divorce was passed ex parte on 11-3-1969. After more than one year, that is, the time to be elapsed from the date of decree for divorce before either party to the dissolved marriage can validity marry again, on 11-4-1970, the petitioner was married by the: 1st respondent. Subsequently, on an application filed by the 2nd respondent, to which the present petitioner was not made a party, the ex parte decree of divorce was set aside, ultimately, by this Court. It is after the ex parte divorce decree was set aside and O. P. was restored to file for disposal afresh, the petitioner has come forward with the application in question under Order 1, Rule 10 (2) of the Code of Civil Procedure to come on rec...
B.D. Mohan Rao Vs. Co-operative Industries Estates (Ltd.)
Court: Andhra Pradesh
Decided on: Sep-03-1974
Reported in: AIR1975AP308
Ramachandra Raju. J. 1. This C. R. P. arises out of suit O. S. No. 14 of 1971 on the file of the Court of Munsif Magistrate, Hyderabad (West). The revision is directed against an order refusing to set aside the order passed in I. A. No. 890 of 1973 filed in I. A. 133/71. The petitioner herein filed the suit against the respondent which is the Co-operative Industrial Estates Limited, Sanathnagar (Balanagar), Hyderabad West, represented by its Chairman, for a declaration that the suit scheduled property, which is a site of an extent of 400 sq. yards at Sanathnagar (Balanagar).Hyderabad West, in his property and to restrain the respondent permanently from interfering with his right, title and possession of the site and also to restrain the respondent from making any further construction of any structure thereon and also for a mandatory injunction to pull down and remove the structure already constructed by him thereon. Along with the suit, the petitioner filed the I. A. No. 133/71 and a t...
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