Andhra Pradesh Court November 1975 Judgments
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Ramader Appala Narasinga Rao Vs. Chunduru Sarada
Court: Andhra Pradesh
Decided on: Nov-28-1975
Reported in: AIR1976AP220
B.P. Reddy, J.1. One Chunduru Venkatareddi, a philanthropic Vysya gentleman executed a trust deed in respect of a major portion of his very substantial properties in 1944 called 'Sri Chunudri Venkatareddi Charities, Vijayawada' with the object of promoting industrial and technological progress in the country, evidenced by a declaration of trust dated 24-4-1944. He was to be the founder-trustee during his lifetime. The plaintiff who claims to be the Abhimana Putrika of the said Sri Chunduru Venkatareddi, (hereinafter referred to as the 'first defendant') and also claims to have been adopted by him later, filed the suit O.S. No. 124 of 1969 on the file of the learned Subordinate Judge, Guntur for a declaration that the Trust deed dated 24-4-1944 is a sham and nominal transaction and not binding on the plaintiff in so far as it relates to the interest of the plaintiff in the properties, and for specific performance of the suit agreement and for possession of the plaintiff's half share wit...
Central Wines Vs. Deputy Commissioner, Commercial Taxes
Court: Andhra Pradesh
Decided on: Nov-28-1975
Reported in: [1976]37STC467(AP)
Kondaiah, J.1. This application under Article 226 of the Constitution of India, by the petitioner, a wholesale dealer in liquor who imports liquor from other States, gives rise to a short question of law, viz., whether the State Government is competent to levy sales tax on the turnover pertaining to countervailing duty paid by the purchasers of the liquor stored in the bonded warehouse belonging to the petitioner-dealer.2. In order to appreciate the scope of the question, it is necessary to briefly state the facts, which lie in a short compass and gave rise to the same. The petitioner is a dealer in liquors having its place of business at Basheerbagh, Hyderabad. The petitioner-firm owns a bonded warehouse at Boggulakunta, Hyderabad, where, in the course of its business, various categories of liquor such as whisky, brandy, gin, etc., purchased from various manufacturers outside the State are stored. The petitioner adopts the practice of making a bill for the value of the goods (liquor) ...
Shaw Wallace and Co. Ltd. and ors. Vs. State of Andhra Pradesh and ors ...
Court: Andhra Pradesh
Decided on: Nov-28-1975
Reported in: [1976]37STC448(AP)
Kondaiah, J.1. The questions involved in these cases being common and the facts being similar, we may conveniently dispose of the same by a common judgment stating the facts in T.R.C. Nos. 27 and 28 of 1974, which are comprehensive enough to take in all points at issue.2. The petitioner in T.R.C. Nos. 27 and 28 of 1974 is M/s. Shah Wallace & Co. Ltd., Madras, who manufactures and produces alcohol and liquors in its factories in the State of Andhra Pradesh. The company sells the alcohol and liquors manufactured by it to its customers on the basis of permits granted by the State Government and the Excise Commissioner. The modus operandi that is adopted by the parties in the transactions of sales of such liquors or alcohol is as follows: The manufacturer enters into agreements with its customers or dealers, who purchase the goods. An indent by the buyer for the adequate quantity of liquor or alcohol will be made on the manufacturer, who, in its turn, would send to the purchaser a certific...
Srirama Engineering Co. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-25-1975
Reported in: [1977]40STC136(AP)
Kondaiah, J.1. This tax revision case by the petitioner-assessee under Section 22(1) read with Rule 40 of the A. P. General Sales Tax Act and Rules gives rise to the following question :Whether, on the facts and in the circumstances, the distribution boxes manufactured and sold by the assessee to the A. P. State Electricity Board are accessories to the electrical goods within the meaning of item 37 of the First Schedule of the Act ?2. In order to appreciate the scope of the question, it is necessary to briefly state the material facts that gave rise to the same. The assessee company, who deals in iron goods, manufactures distribution boxes among others which are specifically designed to fit in meters, fuses and cleats as required by the Electricity Board on whose order these boxeshave been made with specific dimensions. For the assessment year 1968- 69, i. e., the corresponding accounting year ending with 31st March, 1969, the turnover pertaining to the sale of distribution boxes was R...
Kuchi Rajeswara Sastry and Sons and anr. Vs. Assistant Commissioner of ...
Court: Andhra Pradesh
Decided on: Nov-25-1975
Reported in: [1976]37STC399(AP)
Alladi Kuppuswami, J.1. The common question that arises for consideration in these writ petitions is whether copra was liable to sales tax during the relevant assessment year at the point of last purchase in the State under item 5 of Schedule III of the Andhra Pradesh General Sales Tax Act (referred to in this judgment as the Act) read with Section 6 of the Act. Though the petitioners and the assessment years are different in the three writ petitions, it is admitted that the decision in one of them will govern the other writ petitions. Hence, it is sufficient to set out the facts and contentions in W.P. No. 3447 of 1973.2. The petitioner is a dealer in copra and coconut oil at Ambajipet, East Godavari District. He purchases copra from registered dealers and converts it into oil. During the assessment years 1964-65 to 1967-68, tax was levied on the purchases made by him on copra on the ground that the purchase was the last purchase within the State and tax was leviable at that point on ...
K.S. Nageswara Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-25-1975
Reported in: 1976CriLJ1488
Muktadar, J.1. The Assistant Grain Purchasing Officer, Machilipatnam inspected the mill and the godown of the petitioner on 23-7-1973 and was of the opinion that the petitioner had contravened the provisions of Clauses 3 (1), 4 and 7 of the Andhra Pradesh Rice (Procurement Levy and Restriction on Sale) Order, 1967, hereinafter referred to as the Levy Order. He also found that the petitioner had contravened the provisions of Clauses 7-A and 7-D of the Andhra Pradesh Foodgrains Dealers' Licensing Order 1964, hereinafter referred to as the Grain Dealers Order. He seized in all Q. 1408-68 of paddy, Q. 501-74 of rice and Q. 82-50 of broken rice, and reported the matter to the District Revenue Officer. A notice under Section 6-B of the Essential Commodities Act was issued calling for the explanation of the petitioner. In his explanation, the petitioner denied the charges levelled against him. He stated that the had delivered the required quantity of levy and as such, he was under no obligati...
Alluri Bala Satya Krishna Kumari and anr. Vs. Alluri Varalakshmi and o ...
Court: Andhra Pradesh
Decided on: Nov-21-1975
Reported in: AIR1976AP365
1. Plaintiffs are the appellants in this second appeal, which arises out of their suit for maintenance instituted against the respondents herein and their putative father Alluri Ramachandra Venkata Krishna Rao, impleaded as the first defendant in the suit, in the following circumstances. 2. Plaintiffs claimed to be the illegitimate sons of the first defendant, having been born respectively on 10-6-1960 and 26-8-1963. Their mother was a permanent concubine of the first defendant. Second defendant is the wife of the first defendant while the other defendants are their children. After the birth of the first plaintiff, the second defendant and the father of the first defendant, made the first defendant to execute a settlement deed on 30-6-1961 (Ex. B-9) in favour of defendants 3 to 7 in respect of plaint. A scheme properties and Item 1 of the B Schedule. The first defendant alone continued in possession of these properties. He executed an agreement on 4-3-1964 agreeing to give 80 cents of ...
The Andhra Pradesh Agricultural University, Rajendranagar Vs. Mahmoodu ...
Court: Andhra Pradesh
Decided on: Nov-18-1975
Reported in: AIR1976AP134
A. Sambasiva Rao, Actg. C.J.1. Dry land of an extent of Ac. 3-11 juntas out of 'Survey No. 37 in Premavathipat village was acquired for the Government of Andhra Pradesh for the purpose of establishign the Agricultural University at Rajendranagar. The notification under Section 4(1) of the Land Acquisition Act (hereinafter referred to as 'the Act') was made on 2-11-1965. The Land Acquisition Officer gave his award determining the market value of the land, as on the date of notification at Rs. 600 per acre, though the owner of the land claimed at the rate of Rs. 3 per square yard. At the instance of the claimant, reference was made under section 18 of the Act to the City Civil Court, Hyderabad, and the same was numbered as O.P. 236/69. The second additional Chief Judge of that court enhanced the rate to Re. 0.75 per square yard by his order dated 10th December, 1970. The Special Tahsildar, who is the Land Acquisition Officer, did not prefer any appeal, but the Andhra Pradesh Agricultural...
Jonnala Veerareddy Vs. Marreddy Seethamma
Court: Andhra Pradesh
Decided on: Nov-18-1975
Reported in: AIR1976AP306
Alladi Kuppuswami, J.1. The only question for consideration in this appeal is whether the respondent here is an executrix entitled to probate of the will executed by one Jonnala Ramireddy. She filed an application before the District Court, Guntur for the issue of a probate. This was opposed on various grounds only one of which is necessary to set out for the purpose of this appeal. The third respondent in the petition contended that she was not appointed as executrix under the will and was therefore not entitled to the issue of a probate. This contention was nagatived and the petition was allowed with costs. The third respondent has preferred this appeal.2. The array of parties is referred to as in the court below :The testator, Rami Reddy, died leaving a brother, the second respondent and two sisters, the petitioner and the eleventh respondent. Respondents 3 to 5 are the sons of the second respondent. The first respondent is the testator's widow. The sixth respondent is the son of th...
P. Ananda Rao and anr. Vs. G. Raja Rao and ors.
Court: Andhra Pradesh
Decided on: Nov-14-1975
Reported in: AIR1974AP256
Alladi Kuppuswami, J.1. The plaintiffs in O.S. 12/79, Sub-Court, Parvathipuram have filed this appeal against the judgment and decree dismissing their suit with costs. They are the sons of the Pydi Narasimha Apparao (referred to shortly in this judgment as Apparao who died and one Papainaidu entered into a partnership for the purpose of running a cinema hall at Palakonda. They started the business in 1947. At the time the licence for running the cinema was in the name of Apparao. On 12th February 1950 a formal partnership deed was executed. Each of the partners was to have a one-third share in the business. Once of the clauses in the deed was that if any of the partners desired to sell his share, he should sell it to the other two partners or any one of them for a reasonable price and it is not permissible for him to sell the share to others. Even if he effected such a sale, it would not be valid. The case of the plaintiffs as stated in the plaint was that in accordance with this provi...
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