Andhra Pradesh Court September 1975 Judgments
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Sri Venkateswaraswamivaru Devasthanam Vs. Velidandla Kanakalakshmi and ...
Court: Andhra Pradesh
Decided on: Sep-26-1975
Reported in: AIR1976AP250
1. The Second Appeal is preferred by the defendant against the judgment and decree of the Fist Additional Subordinate Judge, Vijayawada in Appeal Suit No. 67 of 1971 by which the learned Subordinate Judge set aside the decree and judgment passed by the learned Principal District Munsif, Vijayawada in Original Suit No. 406 of 1969 and decreed the suit of the plaintiff as prayed for. 2. The plaintiffs filed the suit for perpetual injunction restraining the defendant from interfering with the plaintiffs' exclusive possession of the site covered by Plot Nos. 2 to 4 of the plaint plan by using the door-ways marked Q and R, therein and for a mandatory injunction directing the defendant to get the loose earth and stones placed at the door-way marked Q removed. According to the plaintiffs the suit property was bequeathed to the first plaintiff who is the wife of the second plaintiff by her father under a will, Ex. A-1 dated 14-4-1956. It was also alternatively pleaded that the plaintiffs have ...
Appalaneni China Veera Raghaviah Vs. Estates Abolition Tribunal (Distr ...
Court: Andhra Pradesh
Decided on: Sep-25-1975
Reported in: AIR1976AP51
Kondaiah, J. 1. The village Kantetivari Kandrig, Narasaraopet, taluk in the district Guntur was notified and taken over under the provisions of the Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act (XXVI of 1948) on September, 1951. Respondents 4 and 5 and one Chennapati Lakshmaiah applied for the grant of a patta in respect of a piece of land comprised in R.S. No. 14/1 (O.S. 3/9) having an extent of Ac. 3-04 cents under Section 15 of the Estates Abolition Act claiming that it constituted their private land. According to the applicants-inamdars, the land in question was gifted to their predecessors in the year 1911 and it was given on a short term leases evidenced by Exs. P-4 and P-5 in favour of Gorantla Veerayya and Venkataswamy for the periods commencing from 1918 and ending with 1923 and from 1929 to 1934 respectively.Thereafter, it was cultivated by the inamdars through one Raghavulu from 1944 to 1949 and from 1949 to 1953-54 personally. The claim o...
Addl. Commissioner of Income-tax Vs. M.J. Devda
Court: Andhra Pradesh
Decided on: Sep-25-1975
Reported in: [1977]109ITR484(AP)
A. Sambasiva Rao, Actg. C.J.1. This is a case of penalty under Section 271(1)(a) of the Income-tax Act, 1961. Penalty was imposed on the assessee, who is an individual, for having filed his return for the assessment year 1966-67 with a delay of about 11 months.2. There is no dispute now about the imposition of penalty as such. The only point that is urged before us is whether the amount of tax he had paid on self-assessment under Section 140A can be deducted from the tax amount for determining the penalty that could be imposed on him. The Income-tax Officer imposed a penalty of Rs. 6,027. But the Appellate Assistant Commissioner in appeal directed the Income-tax Officer to recalculate the penalty after deducting the Section 140A tax amount paid by the assessee. The Income-tax Appellate Tribunal dismissed the department's appeal holding, among other things, that the view of the Appellate Assistant Commissioner in relation to the deduction of the self-assessment tax was right.3. The depa...
Hyderabad Asbestos Cement Products Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Sep-24-1975
Reported in: [1976]105ITR822(AP)
Jeevan Reddy, J.1. These two reference cases have been placed before a Full Bench by a Division Bench of this court in view of the contention raised by the learned counsel for the assessee that certain observations by a Division Bench of this court in Vazir Sultan Tobacco Co. Ltd. v. Commissioner of Income-tax : [1974]96ITR248(AP) run counter to the decision of the Supreme Court in Kesoram Industries and Cotton Mills Ltd. v. Commissioner of Wealth-tax : [1966]59ITR767(SC) and also that the view expressed by this court in the said Bench decision is in conflict with the views of other High Courts in Nagammal Mills Ltd. v. Commissioner of Income-tax : [1974]94ITR387(Mad) , Commissioner of Income-tax v. Indian Steel Rolling Mills Ltd. : [1973]92ITR78(Mad) , Commissioner of Income-tax v. Periakaramalai Tea & Produce Co. Ltd. : [1973]92ITR65(Ker) and Commissioner of Income-tax v. Security Printers of India (P.) Ltd. : [1972]86ITR210(All) .2. R.C. No. 34 of 1973 has been referred to this cour...
Chella Rama Bhupal Reddy Vs. Central Board of Direct Taxes and anr.
Court: Andhra Pradesh
Decided on: Sep-23-1975
Reported in: [1977]108ITR695(AP)
Kondaiah, J.1. The petitioner, an accountable person, seeks this court to quash the order of the Central Board of Direct Taxes, New Delhi, in its F.No. 313/12/73-Ed dated February 6, 1974, and to direct the Central Board of Direct Taxes to accept his offer to transfer agricultural lands detailed in his petition dated February 17, 1973, in accordance with the provisions of Section 52 of the Estate Duty Act, 1953.2. The facts, which are not only not in dispute but lie in a short compass, may be stated : The petitioner's father, one Challa Venkatarami Reddy, died on November 2, 1969, leaving behind him a considerable estate consisting of movable and immovable properties, which is liable to estate duty as per the provisions of the Estate Duty Act, 1953 (hereinafter called 'the Act'). The petitioner, who is the accountable person under the Act, filed a statement of account declaring the value of the estate of his deceased father. The Assistant Controller of Estate Duty, after due and proper...
Konathala Audinarayana and Sons Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Sep-23-1975
Reported in: [1977]39STC547(AP)
Sambasiva Rao, Ag. C.J.1. We think, in the circumstances of the case, we would do well by disposing of the main writ petition itself, as the legal position is well-settled. The learned counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes are agreeable to this course. The Supreme Court ruled and in a number of decisions this court also said the same thing, that when an assessment has been set aside and is sought to be revived by a Validation Act, there should be a fresh assessment. Following this established position, we allow the writ petition and quash demand notice G. I. No. 1213/63-64 dated 25th June, 1973, passed by the respondent. The respondent will be at liberty to make a fresh assessment according to law. In the circumstances of the case, there will be no order as to costs. Advocate's fee Rs. 100.W.P.M.P. No. 4433 of 1974.2. In view of the fact that the main writ petition itself has been disposed of, no further orders are necessary on this m...
K. Raza Khan Vs. Mumtaz Khatoon and anr.
Court: Andhra Pradesh
Decided on: Sep-23-1975
Reported in: 1976CriLJ905
Gangadhara Rao, J.1. This Revision case is referred to a Bench by our learned brother Madhusudan Rao, on the ground that it involves a question of considerable importance and is bare of authority.2. The question for our consideration is whether a woman who has been divorced before the Code of Criminal Procedure, 1.973 (hereinafter called the new Code) came into force, is entitled to claim maintenance tinder Section 125 of the said Code. The respondent Mumtaz Khatoon, was divorced by her husband, Raza Khan, on 2-2-1974. The new Code came into force on 1-4-1974, She filed a petition for maintenance under Section 125(1) of the new Code on 6-5-1974 before the' Additional Judicial First Class Magistrate, Kurnool. The husband took a preliminary objection that the petition was not maintainable, since he had divorced his wife before the New Code came into operation and Section 125(1) of the new Code was not retrospective in operation. The learned Magistrate upheld his objection and dismissed t...
Yenamala Narayana and anr. Vs. Yenamala Kondaiah and anr.
Court: Andhra Pradesh
Decided on: Sep-23-1975
Reported in: 1976CriLJ1240
ORDERMadhusudan Rao, J.1. The two petitioners herein are the wife and minor daughter respectively of the respondent. Holding that the petitioners were entitled to live separately from the respondent in so far as the respondent has been guilty of legal cruelty by falsely attributing unchastity to the first petitioner, the Judicial First Class Magistrate, Kandukur awarded maintenance of Rs. 40/- to the First petitioner and Rs. 20/- to the second petitioner on the ground that the respondent has neglected and refused to maintain the petitioners. On a revision filed by the respondent against the order granting maintenance, the learned Sessions Judge set aside the order of maintenance holding that 'the first respondent (the first petition herein) has been guilty of more legal cruelty to the petitioner (the respondent herein) rather than the petitioner to her in as much as the case of the first respondent that her husband married a second time is proved to be false by her own evidence. In the...
Union Bank of India Vs. P. Krishnaiah and anr.
Court: Andhra Pradesh
Decided on: Sep-18-1975
Reported in: [1991]70CompCas646(AP)
K. Ramaswamy, J.1. The appellant-bank lent to the respondents as sum of Rs. 35,000 on the foot of a promissory note, exhibit A-1, dated September 18, 1975, a letter of guarantee, exhibit A-2, of even date executed by the second defendant and an equitable mortgage executed by the first defendant by depositing of title deeds, exhibit A-4, dated July 19, 1967, and July 14, 1973m respectively. The trial court granted a money decree against both the defendants for Rs.35,000 with 12 per cent. simple interest thereon per annum from the date of the suit till date of realisation. The contracted rate is 16 1/2%. The appellant is aggrieved against the rate of interest scaled down by the trial court from the contractual rate. Sri Harnath, learned counsel for the appellant, has relied on section 79 of the Negotiable Instruments Act, 1881 (26 of 1881) (for short, 'the Act'), which postulates thus: 'When interest at a specified rate is expressly made payable on a promissory note or bill of exchange, ...
K.R. Zillaparishad High School Committee, Katuru Vs. the State of Andh ...
Court: Andhra Pradesh
Decided on: Sep-18-1975
Reported in: AIR1976AP285
Kondaiah, J.1. This appeal is directed against the order of our learned brother, Chinnappa Reddy, J., in W.P. No. 2925 of 1975 dismissing the writ petition filed by the appellant on the ground that a regular suit is the appropriate remedy for determining the title and ownership of the property in question.2. We may briefly state the material facts leading to this appeal: The School Committee of Betur Village, Ganavaram taluk in the district of Krishna formed in or about the year 1945-46 collected the requisite funds and donations from the villagers for the construction of a High School building and acquired a site for the school building as well as playground for students. Kadiyala family of Chatter village had gifted at the request of the villagers as well as the then District Board authorities, Ac. 5-39 cents of land in R.S. No. 813/2 for the construction of school building or for use as playground of students or garden under a registered deed dated 1-7-1948. The recitals in the regi...
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