Andhra Pradesh Court December 1975 Judgments
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Kaamareddy Suryanarayana and anr. Vs. the District Co-operative Office ...
Court: Andhra Pradesh
Decided on: Dec-31-1975
Reported in: AIR1976AP340
Ramachandra Raju, J.1. Writ Petition No. 3308/75 was dismissed in limine at the admission stage. The present writ appeal is filed against it. When the writ appeal came up for final hearing before our learned brothers, Justice Alladi Kuppuswami and Justice K. Jayachandra Reddy, one of us, the Bench referred the matter to a Full Bench. This is how the Writ Appeal is before us.2. The writ petition is directed against the order dated 19-6-1975 passed by the District Co-operative Officer, the lst respondent herein, in his capacity as the Election Officer of the West Godavari Co-operative Sugars Limited, Surappagudem (Bhimadole), West Godavari District (hereinafter referred to as 'the Society'). The Society was registered in the year 1957 under the Andhra Pradesh (Andhra Area) Co-operative Societies Act, 1932 (hereinafter referred to as the 'Old Act'), which was subsequently repealed and re-enacted by the Andhra Pradesh Co-operative Societies Act, 1964 (hereinafter referred to as the 'New Ac...
The Tahsildar, Hyderabad and anr. Vs. T. Venkata Reddy
Court: Andhra Pradesh
Decided on: Dec-30-1975
Reported in: AIR1976AP326
A. Sambasiva Rao, Acting C.J. 1. Who is a 'local candidate' within the meaning of the Andhra Pradesh Educational Institutions (Regulation of Admission) Order (1974) (hereinafter called 'the Presidential Order') in the State of Andhra Pradesh. This is the crucial question which we will have to answer in these three matters. 2. Let us state the circumstances in which the question arose in the first of the three cases viz., W.A. No. 706 of 1975. The respondent applied for admission into the medical course in the Osmania University. His father has been the Legal Assistant in the Andhra Pradesh Co-operative Central Land Mortgage Bank and has been residing in the city of Hyderabad with his family from 1963. His son, the respondent, studied in the city of Hyderabad upto the year 1969 and passed his 7th class examination held in April 1969. It is alleged that there is no reason to doubt it, in fact it is not denied in the counter-affidavits, that his parents sent him to study in the Zilla Pari...
Sangubhotla Venkatramaiah Vs. Kalu Venkaswamy and ors.
Court: Andhra Pradesh
Decided on: Dec-29-1975
Reported in: AIR1976AP402
Chinnappa Reddy, J.1. The plaintiff-appellant filed the suit, out of which the Second Appeal arises, for redemption of usufructuary mortgage dated 25-6-1946 and for possession. The plaintiff was the mortgagor, Kale Papaiah, husband of 4th defendant and father the defendants 1 to 3 was the mortgagee. The mortgage was for a sum of Rs. 200 and it was in respect of land in Kankanampadu Shortrium village, an estate which was later taken over under the provisions of the Madras Estates (Abolition and Conversion into Ryotiwari) Act. The plaintiff is one of the erstwhile Shortrimdars of the village. The defendants pleaded that they and their predecessors had occupancy rights in the land, that the plaintiff and his predecessors were landholders, that the plaintiff had borrowed a sum of Rs. 200 from Papaiah mortgaging his melwaram interest in the land, that the recitals in the mortgage deed were inoperative and that the recitals had only been made to give a form to the deed of mortgage. They plea...
Additional Commissioner of Income-tax Vs. Rajkamal Hotel and Bar
Court: Andhra Pradesh
Decided on: Dec-26-1975
Reported in: [1977]107ITR737(AP)
Muktadar, J. 1. On the application of the Additional Commissioner of Income-tax, A.P., Hyderabad, the Income-tax Appellate Tribunal has referred the following question for our consideration:'Whether, on the facts and in the circumstances of the case, the penalties levied by the Income-tax Officer on March 4, 1972, under Section 271(1)(a) of the Income-tax Act, 1961, for the assessment years 1966-67 and 1967-68 were barred by limitation ?'2. The facts giving rise to this reference in brief are these :The assessee is a firm of two partners carrying on business of running a hotel and bar. It is registered under the Income-tax Act. For the assessment years 1966-67 and 1967-68, the assessee had to file returns of its income before September 30, 1966, and September 30, 1967, respectively. But the assessee-firm filed the returns for both the assessment years on October 29, 1969. The Income-tax Officer completed the assessments but initiated penalty proceedings under Section 271(1)(a) of the I...
Addl. Commissioner of Income-tax Vs. Medisetty Ramarao
Court: Andhra Pradesh
Decided on: Dec-26-1975
Reported in: [1977]108ITR318(AP)
Muktadar, J. 1. The Income-tax Appellate Tribunal has posed the following question for our consideration :'Whether, on the facts and in the circumstances of the case, the quantum of penalties to be levied should be as per the amended provisions of Section 271(1)(iii)brought into effect from April 1, 1968 ?'2. In order to appreciate the question, it is necessary to relate certain relevant facts which are these :The assessee is an individual. For the assessment years 1965-66, 1966-67 and 1967-68, he had filed his returns, originally on June 30, 1965, August 1, 1966, and September 4, 1967, respectively. The original assessment on the basis of the above returns was completed some time prior to April 1, 1968. Later it dawned on the Income-tax Officer that the assessee had not disclosed the income accruing from the business of exhibition of films. Notice under Section 147(a) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), was issued, and in answer thereto, the assessee fi...
Emana Veeraraghavamma Vs. Gudiseva Subbarao and anr.
Court: Andhra Pradesh
Decided on: Dec-24-1975
Reported in: AIR1976AP337
Jeevan Reddy, J.1. This Letters Patent Appeal is preferred with leave against the judgment of A.D.V. Reddy, J, allowing the Second Appeal with costs 2. One Nanduri Nagayya owning an extent of Ac. 1-91 cents of land (mentioned in the plaint A schedule) dies on 26-7-1961 leaving behind him his wife Veeramma and two daughters. Emana Veeraraghavamma (plaintiff) and Gudiseva Subbamma whose husband Gudiseva Subbarao is impleaded as first defendant to the suit. On 22-3-1966. Nanduri Veeramma executed a gift deed Ex. B-4 giving the said extent of Ac. 1-91 cent to her two daughters in equal shares i.e. Giving each 95 1/2 cents. Obviously, she executed the said gift-deed on the assumption that she was the absolute owner of the said total extent and she purported to gift the same to her daughters equally. Gudiseva Subbamma was married in another village Kanchadam whereas her parents were the residents of Kanchakodur. She sold the said 95 1/2 cents under Ex. B-5 dated 2-4-1966 in favour of one Ven...
Valluri Appayya and ors. Vs. Dosapati Narasimhamurty and ors.
Court: Andhra Pradesh
Decided on: Dec-22-1975
Reported in: AIR1976AP295
Jeevan Reddy, J.1. This Letters Patent Appeal is preferred by the defendants by leave granted by Madhava Reddy, J., while dismissing S.A. No. 668 of 1972 arising form O.S. No. 74 of 1960 on the file of the Court of the District Munsif, Rajam.2. The plaintiffs filed a suit alleging that they are the owners of the suit lands situated in Venkatarayuni Agraharam and that the defendants are their tenants. The said Agraharam is a pre-settlement minor inam and that when the Rent Reduction Act was enforced by the State, the defendants stopped paying the rent whereupon the plaintiffs filed suit O.S. No. 616/1953 on the file of the learned District Munsif, Rajam for a declaration that the said Act is not applicable and that the said suit was decreed. The defendants were therefore estopped from contending that the lands are situate within a whole inam village and that therefore it is an estate within the meaning of Section 3 (2) (d)of the Madras Estates Act and that since they were not parties to...
immedisetti Ramkrishnaiah Sons, Anakapalli and ors. Vs. State of Andhr ...
Court: Andhra Pradesh
Decided on: Dec-19-1975
Reported in: AIR1976AP193
Chinnappa Reddy, J. 1. The petitioners are merchants of Anakapalli. They have been making persistent efforts to thwart the levy of fees by the Anakapalli Market Committee. This writ petition is one such attempt. They object to the levy of fees on two grounds : (1) Section 12 of Andhra Pradesh Agricultural Produce and Livestock Markets Act, 1966 is ultra vires in so far as it authorises the levy of fees on transactions taking place outside the market established by the Market Committee, though within the notified market area. (2) The notification declaring the notified market area is invalid as the condition precedent to the declaration was not fulfilled. 2. The Government of Andhra Pradesh, purporting to set under Section 5 (1) (i) of the Andhra Pradesh Agricultural Produce and Livestock Markets Act, by G.O. Respondent. NO. 899 dated 11-7-1969, nominated nine persons to represent the growers of agricultural produce and owners of livestock on the Agricultural Market Committee of Anakapa...
Additional Commissioner of Income-tax Vs. Chekka Ayyanna and ors.
Court: Andhra Pradesh
Decided on: Dec-16-1975
Reported in: [1977]106ITR313(AP)
Muktadar, J.1. The following question has been referred by the Income-tax Appellate Tribunal for our consideration :'Whether, on the facts and in the circumstances of the case, the order passed by the Income-tax Officer purporting to be under Section 184(7) is appealable to the Appellate Assistant Commissioner under Section 246 of the Income-tax Act, 1961 ?'The facts leading to this reference are these :The assessee which is a firm was granted registration for the assessment year 1970-71. For the assessment year 1971-72, there was no change in the constitution of the firm. The assessee taking advantage of the provisions of Section 184(7) of the Income-tax Act, 1961, hereinafter referred to as 'the Act', filed a declaration under that section for the assessment year 1971-72 along with the return of income on September 27, 1971. It appears that a notice under Section 139(2) of the Act was issued and served on the assessee on July 17, 1971. The return of income, therefore, had to be filed...
Balaji Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-16-1975
Reported in: 1976CriLJ1461
ORDERPunnayya, J.1. In this revision the scope and ambit of the provisions of Section 457 (new) Cr. P.C. require consideration.2. A car ADY 3893 was seized by the Investigating agency from the possession of the accused. The State filed a case which was exclusively triable by a Sessions Judge and the abovementioned car, according to the prosecution, serves as a piece of evidence for the prosecution as it was piloting the lorry that was transporting the illicit liquor and the accused obstructed the investigating officer from intercepting the lorry and as such the investigating officer had to open fire and the bullets had hit the dicky and the petrol tank of the car and thus the car provides important material in support of the prosecution case,3. The petitioner claiming himself as the owner of the car filed a petition before the Magistrate on whose file the case is pending as P.R.C. for the delivery of the car to him on the ground that the car shall be spoiled if it is not in use, that t...
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