Andhra Pradesh Court June 1976 Judgments
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Patananchala China Lingaiah Vs. the State and anr.
Court: Andhra Pradesh
Decided on: Jun-23-1976
Reported in: 1977CriLJ415
ORDERJayachandra Reddy, J.1. The point that falls for consideration in this revision case is whether the Sessions Court can have power under Section 309 Criminal P.C. of 1978 to add any person as an accused to be tried along with the accused committed by the Magistrate.2. The facts that have given rise to this question may briefly be stated. The Inspector of Police Nandigama, filed a charge-sheet in the Court of the Judicial First Class Magistrate, Nandigama under Sections 147, 323, 324 and 302 read with Section 149, I.P.C. against 14 accused persons and the same was taken on file as P.R.C. No. 4 of 1975 and was committed to the Court of Session, Krishna under Section 209(a), Cr.P.C on 24-6-1975. The same was numbered as Sessions Case No. 39 of 1975. Thereafter the petitioner-complaint filed Criminal Miscellaneous Petition No. 1115 of 1976 on 7-8-1975 to include the 2nd respondent as an accused on the ground that there was sufficient evidence and material against the said person who de...
P. Krishna Rao and ors. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jun-18-1976
Reported in: [1978]112ITR26(AP); [1978]41STC227(AP)
Muktadar, J.1. These referred cases are being disposed of by this common judgment as the question of law involved in them are similar.2. In R.C. No. 1/75 the Income-tax Appellate Tribunal formulated the following two questions :'1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 32,846 collected by the assessee towards rusum on commission sales of jaggery constitutes income liable to tax for the assessment year 1968-69? 2. Whether, on the facts and in the circumstances of the case, a sum of Rs. 32,846 is allowable as an admissible deduction as sales tax payable by the assessee under the Andhra Pradesh General Sales Tax Act for the assessment year 1968-69?' 3. Similar questions have been posed in three other references.4. The assessee in all these referred cases are merchants carrying on business in jaggery as commission agents. The assessment years for which they were assessed are 1968-69 and 1969-70. They had collected sales tax from the purchasers but had n...
Rachapudi Venkata Subba Rao Vs. Lingineni Lakshmiah Chowdary and ors.
Court: Andhra Pradesh
Decided on: Jun-17-1976
Reported in: AIR1977AP123
Ramachandra Rao, J. 1. This is a plaintiff's appeal against the dismissal of his suit for recovery of money lent on a promissory note supported by a mortgage by deposit of title-deeds and for sale of the mortgaged property.2. The case of the plaintiff is that the defendants 1 to 3 the respondents 1 to 3, herein, executed a promissory note (Ex. A-1) on 2-10-1967 in his favour and borrowed a sum of Rs. 60,000/- which was paid by way of cheque drawn in favour of the 1st defendant on the State Bank of India, Guntur, and that they promised to repay the amount jointly and severally together with interest thereon at 12% per annum with yearly rests. As security for the money borrowed, the defendants 1 to 3 deposited with the plaintiff title-deeds in respect of certain immovable properties situated in Hyderabad and Bangalore. They also executed a letter dated 4-10-1967 (Ext. A-2) giving the particulars of the documents of title deposited with the plaintiff and stating that the documents were de...
Amara Kondaiah Vs. Income-tax Officer, C-ward and anr.
Court: Andhra Pradesh
Decided on: Jun-15-1976
Reported in: [1977]106ITR73(AP)
Gangadhara Rao, J. 1. This petitioner, a businessman, was lucky enough to win a sum of Rs. 26,755 in horse races during the accounting year 1972-73, but he was not lucky with the income-tax department. The Income-tax Officer, Nellore, added that amount to his other income for the assessment year 1973-74. Questioning the validity of that order the petitioner has filed this writ petition. 2. Prior to 1st April, 1972, winnings in horse races were not eligible to income-tax. By the Finance Act, 1972, Clause (ix) was added to Section 2(24) of the Income-tax Act, 1961, which defines 'income'. Now, according to Section 2(24)(ix) of the Income-tax Act, income includes any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever. 3. In this writ petition Sri S. Dasaratharama Reddi, the learned counsel for the petitioner, questions the vires of Clause (ix). According to him, Parlia...
S. Viswanatham Vs. State Transport Appellate Tribunal and ors.
Court: Andhra Pradesh
Decided on: Jun-08-1976
Reported in: AIR1977AP293
Madhusudan Rao , J. 1. The Appeal and the Writ petitions particularly raise the same points and may be disposed of together. 2. The appellant in the Writ Appeal and the petitioners in the writ petitions are Motor Transport Operators, plying buses between certain routes under stage carriage permits. Pursuant to Section 68-C of the Motor Vehicles Act, 1939 (hereinafter referred to as the Act) The A. P. State Road Transport Corporation which is the fourth respondent in the Writ Appeal and the Writ Petitions, published certain schemes for nationalising certain road transport services in several districts. The schemes were published in the A. P. Gazette dated 1-11-1974. Several representations were made by the private operators against the proposed schemes. The Minister for Transport heard the representations and thereafter, the Government approved the schemes which were duly published in the A. P. Gazette. In exercise of the powers delegated to him under R. 321 of the Motor Vehicles Rules ...
Ventrapragada Venkata Krishna Rao Vs. the District Magistrate and anr.
Court: Andhra Pradesh
Decided on: Jun-02-1976
Reported in: AIR1977AP128; 1977(1)AnWR41; 1976(2)APLJ61
Sambasiva Rao, J. 1. The petitioner has been running an amusement park under the name and style of 'Variety Amusement Park' at Pithapuram in East Godavari District, after having obtained a licence therefor from the Commissioner and Special Officer of the Municipality (Second Respondent) under Section 7 of the Andhra Pradesh (Andhra Area) Places of Public Resort Act., 1888 (hereinafter referred to as 'the Act.'). The licence was originally issued for three months on 21-12-1973. The licence was renewed by the same respondent for a further period of three months. The petitioner was permitted under the licence to conduct dramas, dances, music performances and skill games viz., darts and shooting galleries. However, a show cause notice dated 28-4-1974 was issued by the District Magistrate Ease Godavari (First respondent ) to show cause why the licence of 21st of December, 1973, issued by the Second respondent and later renewed by him should not be cancelled under Section 12 of the Act. with...
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