Andhra Pradesh Court August 1976 Judgments
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Karra Brahmeswara Sarma Vs. the Special Deputy Tahsildar, Land Reforms ...
Court: Andhra Pradesh
Decided on: Aug-20-1976
Reported in: AIR1977AP158
1. The Civil Revision Petition arises out of the provisions of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973, (hereinafter referred to as the Act.)2. The petitioner is a declarant, who filed his declaration as provided under Section 8 of the Act. The declarant is a member of a Hindu joint family consisting of himself, his wife, three minor sons, one minor unmarried daughter and a major son. The total extent of the lands owned by the joint family, as computed by the Land Reforms Tribunal and also confirmed by the Appellate Tribunal, is 2.0209 standard holdings, out of which the major son is entitled to 1/5th share, which would come to 0-4042 standard holdings. The family unit consisting of the petitioner, his wife, three minor sons and one unmarried daughter, altogether six members, would be entitled to 1.2000 standard holdings. On this basis of the excess area which the family unit is having would come to 0-4167 standard holdings.3. The total extent of th...
Addl. Commissioner of Income-tax Vs. Maddi Venkataratnam and Co. Ltd.
Court: Andhra Pradesh
Decided on: Aug-20-1976
Reported in: [1979]119ITR514(AP)
B.J. Divan, C.J. 1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion :' Whether, on the facts and in the circumstances of the case, the sum of Rs. 38,229 spent by the assessee on guests could be allowed either under Section 37(2) or under Section 37(3) of the Income-tax Act, 1961 ?'2. The facts leading to this reference are as follows :We are concerned with the assessment year 1967-68. The assessee is a private limited company. It claimed two amounts, namely, Rs. 22,098 and Rs. 45,539 by way of entertainment expenses and guest expenses, respectively. Going into the details of these expenses, the ITO found that the actual entertainment expenditure incurred for the customers was only Rs. 5,527 and the balance represented various other expenses. The details of guest expenses of Rs. 45,539 included, apart from expenses, that is, salaries, etc., a sum of Rs. 38,229 under the head ' food ', etc., expenses. The ITO treated the sums o...
Additional Commissioner of Income-tax Vs. P.R.N.S. and Co.
Court: Andhra Pradesh
Decided on: Aug-20-1976
Reported in: [1977]109ITR574(AP)
B.J. Divan, C.J.1. In this case at the instance of the revenue the following question has been referred to us for our opinion :'Whether, on the facts and in the circumstances of the case, the interest charged under Section 139 for the assessment years 1962-63, 1963-64 and 1964-65 is liable to be cancelled under Section 154 of the Income-tax Act, 1961?'2. The facts giving rise to this reference are as follows : We are concerned with assessment years 1962-63, 1963-64 and 1964-65. The assessee is a registered partnership firm carrying on business of transport. For the assessment years 1962-63, 1963-64 and 1964-65 it had to file its returns of income under Section 139(2) on or before November 15, 1962, September 30, 1963, and September 30, 1964, respectively as its previous year ended with the financial year in the three years of assessment. Notices under Section 139(2) were also served on 24th August, 1962, 27th August, 1963, and 18th July, 1964, for the three assessment years, respective...
Addl. Commissioner of Income Tax Vs. Maddi Venkataratnam and Co.
Court: Andhra Pradesh
Decided on: Aug-20-1976
Reported in: (1977)6CTR(AP)18
B. J. Divan, C.J. - In this case, at the instance of the Revenue the following question has been referred to us for our opinion :'Whether on the facts and in the circumstances of the case, the sum of Rs. 38,229/- spent by the assessee on guests could be allowed either under S. 37(2) or under S. 37(3) of the Income-tax Act, 1961'.2. The facts leading to this reference are as follows :We are concerned with the assessment year 1967-68. The assessee is a private limited company. It claimed two amounts namely Rs. 22,098/- and Rs. 45,539/- by way of entertainment expenses and guest expenses respectively. Going into the details of these expenses, the Income-tax Officer found that the actual entertainment expenditure incurred for the customers was only Rs. 5,527/- and the balance represented various other expenses. The details of guest expenses of Rs. 45,539/- included, apart from expenses, that is, salaries etc., a sum of Rs. 38,229/-under the head food etc, expenses. The Income-tax Officer t...
Mamidi Satyanarayana Murty and ors. Vs. the State of Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Aug-19-1976
Reported in: AIR1977AP147
Divan, C.J. 1. This Writ Appeal comes before us on a reference made by our learned brothers, Sambasiva Rao and Sheth JJ. This writ appeal has been filed against the decision of Obul Reddi, J. (as he then was) in Writ Petition No. 4631 of 1972. The Writ petition was filed seeking directions against the State of Andhra Pradesh the Director of Marketing and the Agricultural Marketing Committee, Anakapalle, to desist from enforcing the bye-laws and R. 73 of the Andhra Pradesh (Agricultural Produce and Live Stock) Market Rules, 1969 and the executive order of the Government in its memorandum No. 2733/Agriculture/IV/71/1 dated 26-8-1971 on the ground that the bye-laws and R. 73 are ultra vires and without jurisdiction.2. The main dispute between the parties is regarding the interpretation of some of the provisions of the Andhra Pradesh (Agricultural Produce and Live Stock) Markets Act (16 of 1966), (hereinafter referred to as 'the Act'). By this Act two earlier Acts, which were in force in d...
Y. Peda Venkaiah Vs. the Regional Transport Officer, Nellore
Court: Andhra Pradesh
Decided on: Aug-16-1976
Reported in: AIR1977AP227
Alladi Kuppuswami, J. 1. The petitioner is the owner of a contract carriage, APG 7623 and has been paying tax at Rs. 40/- per seat for quarter, being the tax for such a contract carriage under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (referred to in this judgment as the Act). He paid the requisite tax till the quarter ending 31st March 1974. In the first week of February, 1974, after having obtained a temporary permit, for the journey Rajupalem on Tirupati and back, he gave the vehicle on hire to a tourist party. On 12th February 1974 the vehicle was stopped and checked at Nellore while proceeding from Tirupati towards Guntur. It was found that there were several groups of persons who had boarded the bus for getting down at different places and paid different fares. In the circumstances, the authorities were of the view that the vehicle was being used as a stage carriage. A notice, dated 16-2-74 was issued by the Regional Transport Officer asking the petitioner to show caus...
Addl. Commissioner of Income-tax Vs. Akkamba Textiles Ltd.
Court: Andhra Pradesh
Decided on: Aug-13-1976
Reported in: [1979]117ITR294(AP)
B.J. Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to this court by the Tribunal:'Whether, on the facts and in the circumstances of the case, the guarantee commission paid by the assessee in connection with the purchase of machinery is an admissible deduction under Section 37 of the Income-tax Act, 1961?'2. The facts leading to this case are as follows :3. We are concerned with the assessment year 1971-72 and the relevant year of account is the year ending June 30, 1970. The assessee is a public limited company carrying on business of manufacturing textiles. It imported machinery from two concerns in Japan and purchased machinery from M/s. Textool Co. Ltd., Coimbatore, all on deferred payment basis. The deferred payments were guaranteed by banks and insurance companies. The assessee-company agreed to pay guarantee commission to the guarantors and, in the relevant year of account, the assessee paid a sum of Rs. 10,242 as guarantee c...
Kisheera Ramalingeswaraswamy Vs. Nandula Buchi Ramayya and ors.
Court: Andhra Pradesh
Decided on: Aug-10-1976
Reported in: AIR1977AP160
Sambasiva Rao, J.1. These two L. P. As arise out of the same appeal A. S. No. 485 of 1972 which was allowed with costs by Madhava Reddy, J. Another appeal A. S. No. 436 of 1971 was also considered along with this appeal by the learned Judge, but that was dismissed and there was no appeal against it. So the matter in so far as that is concerned has become final. The plaintiff to the extent that he felt aggrieved by the decision of our learned brother in A. S. No. 485 of 1972, has preferred L. P. A. 134 of 1975, the Legal Representatives of the Second defendant have preferred L. P. A. No. 176 of 1975 to the extent the decision went against them.2. The suit out of which these appeals arise was filed by the Executive Officer of a temple for recovery of possession of two items of land, for accounting and for profits. His case is that under a trust deed, Ex. A-4 of the year 1932, two items of land, which are of a total extent of Ac. 2.76 cents, were endowed in the name of the temple. The fir...
Pinninti Venkataramana and anr. Vs. State
Court: Andhra Pradesh
Decided on: Aug-09-1976
Reported in: AIR1977AP43
B.J. Divan, C.J.1. Since both these matters raise a common point of law, both of them have been placed before the Full Bench for deciding the following question:'Whether a Hindu Marriage governed by the provisions of the Hindu Marriage Act, 1955 where the parties to the marriage or either of them are below their respective ages as set out in Clause (iii) of Section 5 of the Hindu Marriage Act, is void ab initio and is no marriage in the eye of law.'In Crl. R.C. of 1975, the facts of that the petitioner No. 1 was convicted by the Judicial First Class Magistrate, Rajam for an offence punishable under Section 494 I.P. C. And petitioner No. 2 was convicted for an offence punishable under Section 494 read with Section 109, I.P.C. Both of them filed appeals and the appellate Court confirmed the convictions of both the petitioners, but modified their sentences to that of payment of Rs. 200/- and in default of payment of fine, each of the petitioners was sentenced to undergo rigorous imprisonm...
D. Prasad Babu Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Aug-09-1976
Reported in: (1977)ILLJ147AP
Sambasiva Rao, J.1. What are the circumstances in which the Government can refuse to refer a dispute to a Labour Court under the Industrial Disputes Act? What are the considerations which should weigh with the Government in referring or refusing to refer a dispute to the Labour Court? These are the questions which are raised in this writ appeal, which is directed against the decision of our learned brother Lakshmaiah, J., dismissing the appellant's Writ Petition No. 420 of 1974.2. The material facts are very few and are not in dispute. From the year 1967, the appellant was a conductor in the service of the Andhra Pradesh State Road Transport Corporation (hereinafter referred to as the Corporation). In December, 1971 certain charges were framed against him and a memo to that effect was issued by the District Manager, Kurnool. An enquiry was conducted into the charges by the Chief Ins. pector who found that all these charges were established and, consequently, recommended the removal of ...
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