Andhra Pradesh Court October 1977 Judgments
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Hyderabad Allwyn Metal Works Ltd. Vs. Collector of Central Excise
Court: Andhra Pradesh
Decided on: Oct-25-1977
Reported in: 1978(2)ELT556(AP)
Lakshmaiah, J.1. This is an application filed under Article 226 of the Constitution of India for the issuance of a writ of certiorari seeking the quashing of the order passed by the Collector, Central Excise, Hyderabad, dated 5-7-1973 by which the petitioner was required to pay a penalty of Rs. 1,00,000/-under Rule 173-Q of the Central Excise Rules, 1944.2. The petitioner M/s Hyderabad Allwyn Metal Works Limited is a company registered under the Companies Act carrying on among other things the business of manufacturing refrigerators. The company is under the management of the State Government which owns more than 50 per cent of the shares and it is a Government Company.3. There was a stock taking by the Officers of the Central Excise Department in the petitioner's premises from 3-12-1969 to 23-12-1969, as a result of which it was alleged that the petitioner had not satisfactorily maintained the accounts of production, manufacture, storage delivery or disposal of the goods and that the ...
Commissioner of Income-tax Vs. Sanka Sankaraiah
Court: Andhra Pradesh
Decided on: Oct-24-1977
Reported in: [1978]113ITR313(AP)
S. Obul Reddy, C.J. 1. The facts leading to this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax are these : One Sanka Sankaraiah, his wife and two minor sons and daughter constituted a Hindu undivided family. This Hindu undivided family was carrying on business at Parvathipuram in pulses, grams, tamarind, etc. On April 9, 1967, there was a partial partition in the family by dividing the family business. With effect from April 15, 1967, a partnership firm was constituted for the purpose of carrying on the same business with Sanka Sankaraiah as the karta and his wife as a partner. His two minor children were admitted to the benefits of the partnership, and a partnership deed was executed for that purpose. Sankaraiah also made a claim for recognition of the partial partition, which was accepted by the Income-tax Officer on March 31, 1970. An application for registration of the firm was also tiled and it was granted registratio...
Commissioner of Wealth-tax Vs. Hyderabad Race Club
Court: Andhra Pradesh
Decided on: Oct-14-1977
Reported in: [1978]115ITR453(AP)
Madhava Reddy, J.1. The question that is referred for consideration under Section 256(1) of the I.T. Act, 1961, is:' Whether, on the facts and circumstances of the case, the net wealth of the Hyderabad Race Club is exempt from wealth-tax under Section 5(1)(i) of the W.T. Act '2. The assessments in question relate to the periods 1959-60 to 1962-63 and 1964-65 to 1970-71, during which period, the Hyderabad Race Club (for short ' the club '), the assessee herein, was a society registered under the Societies Registration Act. The assessee claimed exemption from payment of wealth-tax under Section 5(1)(i) of the Act, which reads as follows :' 5. (1) Subject to the provisions of Sub-section (1 A), wealth-tax shall not be payable by an assessee in respect of the following assets, and such assets shall not be included in the net wealth of the assessee- (i) any property held by him under trust or other legal obligation for any public purpose of a charitable or religious nature in India;... ' 3....
J.R. Kimtee and Sons Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Oct-14-1977
Reported in: [1978]115ITR190(AP)
Ramachandra Raju, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Hyderabad Bench-A, under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee.2. The questions of law which are referred for the opinion of the High Court are :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the amount of Rs. 93,515 was a revenue receipt liable to tax for the assessment year 1963-64 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the amount of Rs. 93,515 can be treated as profits and gains of a business under Section 28 of the Income-tax Act, 1961? 3. Without prejudice to the questions Nos. 1 and 2 above, whether the Tribunal is right in holding that the entire amount of Rs. 93,515 was assessable in the assessment year 1963-64, despite the fact that the assessee employed the mercantile system of accountancy ' 3. The assessee is a firm...
Tumati Rangayya Etc. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Oct-13-1977
Reported in: AIR1978AP106
Chinnappa Reddy, J. 1. In 1961, the Andhra Pradesh Legislature passed the Andhra Pradesh (Ceiling on Agricultural Holdings) Act, 1961. The Act proved ineffective and did not serve the purpose for which it was designed. So, in 1973, with much flourish and fanfare, the Andhra Pradesh Legislature passed the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1 of 1973, claimed to be more effective than its predecessor. The Act was preceded by Act 13 of 1972 and earlier by an Ordinance dated 2-5-1972 banning alienation of agricultural land. Though Act 1 of 1973 was passed with much attendant publicity on 1-1-1973, it came into force only on 1-1-1975, the date notified by the State Government under S. 1 (3) of the Act. Very soon the constitutional validity of the Act was impeached on several grounds. A Full Bench of this Court upheld the validity of the Act in M. Venkata Rao v. State of Andhra Pradesh, : AIR1975AP315 . Despite the fact that the judgment of this Court was ren...
Controller of Estate Duty Vs. Estate of Late Durga Prasad Beharilal (b ...
Court: Andhra Pradesh
Decided on: Oct-13-1977
Reported in: [1979]116ITR692(AP)
Muktadar, J. 1. The Income-tax Appellate Tribunal has formulated the following question for our decision at the instance of the Controller of Estate Duty, Andhra Pradesh:'Whether, on the facts and in the circumstances of the case, the entire residential house belonging to the HUF in which the deceased had 1/5th share was exempt under Section 33(1)(n) of the E.D. Act ?'2. The facts are that the deceased, one Durga Prasad Beharilal, was thekarta of a Hindu joint family consisting of himself, his wife and three sons. He died on November 18, 1970. The principal value of the estate, asadmitted by the accountable persons, was Rs. 2,34,366, but the Asst. CEDdetermined the principal value at Rs. 4,02,665. He valued the residentialhouse in which the deceased was residing at Rs. 47,500, and allowed exemption under Section 33(1)(n) of the E.D. Act, 1953, only to the extent of 1/5thshare of the deceased in the said house amounting to Rs. 9,500 and includedthe remaining 4/5ths share of the other co...
Addl. Commissioner of Income-tax Vs. D.V. Sreerama Murthy and ors.
Court: Andhra Pradesh
Decided on: Oct-13-1977
Reported in: [1979]116ITR431(AP)
Muktadar, J.1. The above references and the writ petitions are being disposed of by this single judgment as the question of law involved in them is common. The three references have been made by the Tribunal at the instance of the revenue. They relate to the assessment year 1969-70 with regard to three individuals who were once members of the erstwhile joint Hindu family but had partitioned the property in the year 1968 and consequently were assessed as individuals. The writ petitions have been filed by the three assessees in respect of the assessment years 1970-71 and 1971-72. They had preferred revisions to the CIT under Section 264 of the I.T. Act, 1961, hereinafter referred to as the Act, against the orders of the ITO and those revisions were dismissed.2. The Tribunal has posed the following question at the instance of the revenue for our consideration:'Whether, on the facts and in the circumstances of the case, the annuity of Rs. 3,730 was includible in the assessment of the asses...
Union Carbide India Ltd. Vs. Industrial Tribunal and anr.
Court: Andhra Pradesh
Decided on: Oct-13-1977
Reported in: (1978)ILLJ526AP
Alladi Kuppuswamy, J.1. This is an appeal against the judgment of Madhava Reddy, J. dismissing a writ petition filed by the appellant praying for the issue of a writ of certiorari to quash the order of the first respondent, the Industrial Tribunal, Andhra Pradesh, Hyderabad, first respondent, the Industrial Tribunal, Andhra Pradesh, Hyderabad, overruling a preliminary objection raised by the appellant that the Tribunal had no jurisdiction to decide the dispute between the appellant and certain workmen represented by the second respondent-union, referred to it by the Government.2. The appellant is a company carrying on inter alia the business of exporting prawns. It owns two fishing trawlers weighing 149 tons each, which are registered under the Merchant Shipping Act, 1958 (referred to in the judgment as the Act). It has on board 20 persons; a skipper, a mate, two engineers, two oil men, two cooks and 12 fishermen. According to the appellant these fishermen also from part of the crew; w...
Purella Venkatachalan Vs. the Assistant Collector, Central Excise
Court: Andhra Pradesh
Decided on: Oct-12-1977
Reported in: 1978(2)ELT28(AP)
Kondiah, J.1. This application by the petitioner under Article 226 of the Constitution is directed against the adjudication order No. 218/67 passed by the Assistant Collector, Central Excise, Rajahmundry in his D.O.R. No. 27/65 dated 23.11.1967 imposing a penalty of Rs. 659-34 being the duty on 333 kgs of I.A.A. tobacco received into his premises.This Writ petition is resisted by three respondent on merits as well as on the grounds that the petitioner is having an effective alternative remedy of appeal.The question involved in this Writ Petition being one of fact to be decided on the material, oral and documentary evidence on record, it would have been appropriate for the petitioner to have referred the statutory remedy of appeal to the Collector. To a pointed question raised by me the petitioner's learned counsel submitted that at the time of the tiling of the Writ petition, his client was being harassed by the departmental authorities and hence he preferred to approach this court dir...
Commissioner of Gift-tax Vs. Smt. Gollapudi Santhamma
Court: Andhra Pradesh
Decided on: Oct-11-1977
Reported in: [1979]116ITR930(AP)
S. Obul Reddi, C.J.1. These two cases have been referred to us, R.C. No. 34 of 1976, under Section 26(1) of the G.T. Act and E.D.C. No. 5 of 1975, under Section 64(1) of the E.D. Act. Since the two references relate gto a common subject-matter, we propose to answer the questions referred to us by a common judgment.2. The facts leading to the two references are these 3 One Potti Venkata Subbarayudu of Kadavakuduru village, Guntur District, adopted one Rajendra Prasad on June 14, 1963. He is no other than his brother's grandson. Earlier to that on June 11, 1963, he executed a gift deed in favour of his daughter, Santhamma, whereby he gave some of his lands. On the same date, he gifted some other lands in favour of his granddaughter. On June 11, 1963, he executed three gift deeds, one in favour of his daughter, Santhamma, another in favour of his daughter's daughter and another in favour of his great grandson, who was then a minor. On June 12, 1963, he made a gift of an amount of Rs. 42,9...
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