Andhra Pradesh Court November 1975 Judgments
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Additional Commissioner of Income-tax Vs. Vallamkonda Chinna Balaiah C ...
Court: Andhra Pradesh
Decided on: Nov-12-1975
Reported in: [1977]106ITR556(AP)
Sambasiva Rao, Actg. C.J. 1. The following question was sought to be referred to this court in this case: 'Whether, on the facts and in the circumstances of the case, the amount of Rs. 4,068 paid by the firm as interest on the capital invested by the Hindu undivided family which was represented by its karta in it was a payment of interest to a partner of the firm within the meaning of Section 40(b) of the Income-tax Act, 1961, and consequently not deductible in computing the profits and gains of the firm's business ?' 2. The question arose in the following manner: When deduction was claimed in regard to the amount of interest paid to the joint family, the Income-tax Officer disallowed that claim. His reasoning was that the capital account in the firm was in the name of the partner, Sri V. Ramachandraiah till March 31, 1968. In the books for 1967-68, however, the name was changed to 'Sri V. Ramachandraiah's family account'. The Income-tax Officer opined that the mere change in the title...
S. Subba Rao Vs. Puli Veeraghavaiah and ors.
Court: Andhra Pradesh
Decided on: Nov-10-1975
Reported in: AIR1976AP309
ORDER1. The petitioner is the proprietor of the permanent theater. Sri Seetharama Talkies, Kuchipudi, Divi Taluk, Krishna District, and he is having a valid license to exhibit pictures in that theatre. While so, the District Revenue Officer, granted permission on 30th March, 1974 to the first respondent to construct a temporary theatre. Under Rule 7 (2) (c) of the Andhra Pradesh Cinemas (Regulation) Act 1955 (herein referred to as the rules and the Act, respectively) the distance between a permanent theatre and a temporary theatre should be one kilometer. But in this case, the distance between the petitioner's theatre and the proposed site for construction of a temporary theatre by the first respondent, was only 400 meters. So, the petitioner filed writ petition No. 5828 of 1974 in this court challenging the permission given by the District Revenue Officer in favour of the first respondent. That writ petition was allowed by this court on 3-2-1975 and the permission granted in favour of...
The Shipping Corporation of India Ltd., Bombay and anr. Vs. the Union ...
Court: Andhra Pradesh
Decided on: Nov-07-1975
Reported in: AIR1976AP261
Jeevan Reddy, J.1. These two appeals filed by defendants 1 and 2 and the defendant No. 3 respectively against the judgment and decree in O.S. No. 25 of 1971 on the file of the learned District Judge, Visakapatnam, involve the interpretation of Sections 42 and 43 of the Major Port Trusts Act, 1963, hereinafter referred to as the 'Act' as well as the construction of Section 120 of the said Act.2. The Union of India field the above suit for recovery of a sum of Rs. 74,216-65 Ps together with interest thereon at 6 per cent per annum form the date of the suit till the date of realization against (1) the Shipping Corporation of India Limited, Bombay, represented by their agents; (2) Messrs. A.V. Banorirao Garuda Pattabhiramayya and Company, Visakapatnam and (3) The Board of Trustees for the Port of Visakhapatnam by its Chairman. According to the plaintiff a consignment of 81,632 bags of Ammonium Phosphate with 817 spare bags was received on Board 'S.S. Viswakirti' owned by the first defendan...
East Coast Commercial Company Limited Vs. A. Prakasa Rao and ors.
Court: Andhra Pradesh
Decided on: Nov-05-1975
Reported in: (1977)ILLJ18AP
Gangadhara Rao, J.1. In 1972, there was a dispute between the employers and employees of the jute mills in our State. The workers demanded an increase in their wages. Both the employers and employees sought the good offices of the then Chief Minister of the State, to resolve the dispute. They agreed to able by his decision. So, the then Chief Minister held discussions on July 5 and 6, 1972 with the representatives of the workers and the managements of the Jute Mills in the presence of the Minister for Labour and the Minister for Industries. The Chief Minister awarded an interim relief of Rs. 25 to the workers in Chittlvalasa Jute Mill, Mellimarala Jute Mills, Rs. 20 to the workers in Sri Bhajranga Jute Mills, Guntur and M/s. Sri Krishna Jute Mills, Eluru and Rs. 15 to the workers of Uma and East Coast Commercial Company (the petitioner herein), pending detailed study and final decision over the wage dispute.2. The Deputy Commissioner of Labour was instructed to study the conditions of ...
Mohd. ShahbuddIn and anr. Vs. Ahmed Saifulla HussaIn and anr.
Court: Andhra Pradesh
Decided on: Nov-04-1975
Reported in: AIR1976AP199
1. Defendants 1 and 2 in O.S. 189 of 1966 on the file of the Second Assistant Judge, City Civil Court, Hyderabad are the appellants. The first respondent herein filed the suit for an injunction restraining the defendants from interfering with his possession of a house 1-2-524/1 situated at Domalaguda, Hyderabad. His case was that the site in which the house is situated of the extent of 500 square yards belonged to one Mohd. Haneef. On his death his widow Haziz Bi became entitled to the property. She constructed a compound wall after obtaining permission of the Municipality. Thereafter, on 10-7-1955 she executed an agreement of sale of the site together with the compound wall in favour of the plaintiff and received an advance of Rs.250/- and handed over possession of the land on the same day to the plaintiff. Subsequently, on 12-7-1955 she executed a sale deed for Rs.3,000/- in favour of the plaintiff. The plaintiff after obtaining permission from the Municipal Corporation constructed a...
K.V.N. Prasad and ors. Vs. the Central Board of Excise and Customs and ...
Court: Andhra Pradesh
Decided on: Nov-04-1975
Reported in: 1978(2)ELT697(AP)
Gangadhara Rao J.1. In this Writ petition a contention is raised that when an appeal is filed under Section 35 of the Central Excise and Salt Act, 1944 (hereinafter called the Act) against an order levying duty, there is no need to file a stay petition and the presentation and entertainment of the appeal itself operates stay of collection of duty. The question arises this way. Shri K.V.N. Prasad the first petitioner, is the Managing partner of the firm, M/S. Andhra Leaf Tobacco Development Company at Anantavaram, the second petitioner herein. The second petitioner firm was trading in tobacco from 1968 till the year 1972. The Collector of Central Excise, Guntur levied a duty of Rs. 1,17,476/- by his order dated 2-11-1972 on the tobacco goads of the second petitioner-firm. Aggrieved by the said order, the petitioners preferred an appeal to the Central Board of Excise and Customs, New Delhi. under Section 35 of the Act. They have also filed a petition to stay the order of the Collector of...
Alladi Venkateswarlu and ors. Vs. Government of A.P. and anr.
Court: Andhra Pradesh
Decided on: Nov-04-1975
Reported in: [1976]37STC375(AP)
Chennakesava Reddy, J.1. The short but interesting question that arises in this writ petition is: Whether sales tax on the sale of powa, muramura and pelalu is leviable under Section 5(1) of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as the Act, or under Section 5(2)(b) read with item 66(b) of the First Schedule of the Act.2. The facts are neither disputed nor complicated: The petitioners are dealers in foodgrains particularly dealing in powa, muramura and pelalu (beaten, parched and puffed rice) under a valid and subsisting licence issued under the Andhra Pradesh Foodgrains Dealers Licensing Order, 1964.3. The petitioners purchase paddy and manufacture powa, muramura and pelalu. Tax is paid on the purchase of paddy at the point of first purchase in accordance with Section 5(2)(b) read with entry 8 of the Second Schedule of the Act. It appears, the Government of Andhra Pradesh through G.O. Ms. No. 208 Rev. (S) dated 21st March, 1973, withdrew the exemption given ...
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