Andhra Pradesh Court March 1977 Judgments
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P.G. Munnuswami Reddi Vs. P.R. Panduranga Chetty
Court: Andhra Pradesh
Decided on: Mar-30-1977
Reported in: AIR1978AP47
1. This second appeal is filed by the 3rd defendant on O.S. No. 131 of 1970 against the judgment and decree passed by the District Judge, Chittoor in A.S. No. 140/72 allowing the appeal and decreeing the suit against the 3rd defendant also along with defendants 1 and 2 by setting aside the judgment and decree passed by the principal Dist.Munsif Chittor in the said suit, who dismissed the suit against the 3rd defendant.2. The learned counsel for the appellant mainly contended that the 3rd defendant purchased the suit property in a court sale and the sale certificate issued by the Court did not state that the sale is subject to the mortgage dated 22-3-1966 but it was only subject to two mortgages dated 6-5-1965 prior to the attachment and therefore the learned Principal District Munsif rightly decreed the suit as against the 1st and 2nd defendants but dismissed it against the 3rd defendant. But the lower appellate court erred in law in decreeing the suit against the 3rd defendant also.3....
Seetharama Lakshmi Rice and Groundnut Oil Mill Contractors Co. Vs. Inc ...
Court: Andhra Pradesh
Decided on: Mar-30-1977
Reported in: [1978]111ITR212(AP)
A. Sambasiva Rao, Actg. C.J. Two questions of some importance relating to the imposition of penalty on an income-tax assessee are raised in this writ petition. One relates to the period of limitation for such imposition and the other relates to the quantum of such penalty.2. It is not as if the petitioner has not gone through the usual exercises of appeal and second appeal as provided in the Income-tax Act, 1961. He preferred an appeal to the Appellate Assistant Commissioner against the imposition of penalty and when he failed there, he filed a second appeal to the Income-tax Appellate Tribunal. There also he was unsuccessful. Then he has filed this writ petition.3. The two questions, which are raised in the writ petition and urged before us, were not raised before the Appellate Assistant Commissioner or the Tribunal. That is why Sri P. Rama Rao, learned standing counsel for the income-tax department, raised a preliminary objection as to the maintainability of the writ petition. He con...
Controller of Estate Duty Vs. Smt. P. Leelavathamma
Court: Andhra Pradesh
Decided on: Mar-23-1977
Reported in: [1978]112ITR739(AP)
Sambasiva Rao, Actg. C.J. 1. These two estate duty oases relate to the estate belonging to Sri Ponnaluri Srinivasulu Reddy who died on 10th ofAugust, 1969. Smt. Lilavathamma who, according to the statement of the case submitted by the Tribunal, is the widow of the deceased but who, according to Sri Dasaratharama Reddy, learned counsel for the accountable person, is the mother of the deceased, filed the account of the estate before the Assistant Controller of Estate Duty, Guntur. She claimed deductions in the following manner i Rs. 1,50,000 for the marriage expenses of the daughter of the deceased and Rs. 1,29,510 for the maintenance of the daughter of the deceased. Towards the maintenance of the wife of the deceased a sum of Rs. 1,18,880 was claimed. It may be mentioned here that the deceased, Srinivasulu Reddy, left behind him, his widow and his only child who is a daughter. That is what appears from the statement of the case sent up by the Tribunal. However, Sri Dasaratharama Reddy s...
Cheedella Kotaiah Vs. Wakf Board, Andhra Pradesh, Hyderabad and ors.
Court: Andhra Pradesh
Decided on: Mar-22-1977
Reported in: AIR1978AP34
Alladi Kuppuswami, J.1. The 7th defendant in O. S. 72 of 1971 on the file of the Subordinate Judge's Court, Kandukur, is the appellant herein. He purchased an extent of Ac. 4. 50 Cents in Survey No. 1655 in Anandapuram Village under a sale deed Ex B-1 dated 16-8-1958 from four Muslim gentlemen. The suit O. S. 72 of 1971 was filed by the Wakf Board, Andhra Pradesh, for recovery of possession of several items of land from a number of defendants including the 7th defendant. The case of the plaintiff was that all these properties belonged to a mosque called Macca Maszid Mosque at Kandukur. The alienation of several items belonging to the Mosque in favour of the defendant was not valid and that the Wakf Board is entitled to recover possession of the said properties.2. The appellant denied that the suit properties were endowed in favour of the Mosque.3. In the Court below it was contended on behalf of the plaintiff that a notification had been made under S. 5 of the Wakf Act to the effect th...
The Public Prosecutor, High Court of Andhra Pradesh Vs. Thalluri Samba ...
Court: Andhra Pradesh
Decided on: Mar-22-1977
Reported in: 1977CriLJ2020
Madhusudan Rao, J.1. This appeal by the State is directed against the order of acquittal recorded by the learned Additional Munsif Magistrate, Tenali in C.C.No. 108/75 on the file of his court. The respondent-accused was tried for an offence punishable Under Section 16(1)(b) of the Prevention of Food Adulteration Act and was acquitted.2. The brief and undisputed facts of the case are : On 22-5-1975 at about 8. a. m. the Food Inspector Tenali (P. W. 1) found the accused in Anjaneyapantulu Street carrying milk in Bindi (M. O. 1) tied to a cycle (M. O. 2). The Food Inspector (P. W. 1) stopped the accused and asked him to give a sample of the milk for analysis suspecting that the milk was adulterated. Saying that he was taking the milk not as a seller but only as a carrier employed for the purpose of carrying milk, the accused refused to give a sample of the milk. The accused stated that he was employed by the proprietor of the Ganesh Meals Hotel for bringing the milk daily from a differen...
income-tax Officer, J-ward, Circle-i, Hyderabad District Vs. Secundera ...
Court: Andhra Pradesh
Decided on: Mar-20-1977
Reported in: [1978]113ITR1(AP)
OF THE DIVISION BENCHMUKTADAR J. - The Income-tax Officer, J-Ward, Hyderabad, has preferred this appeal against the order dated April 8, 1975, passed by our learned brother, Gangadhara Rao J., allowing the Writ Petition No. 1464/73 filed by the respondent.The facts relevant for purposes of this appeal are these The respondent was a firm originally constituted in 1961. It was registered under the Income-tax Act, hereinafter referred to as 'the Act'. On March 31, 1966, one of the partners by name G.S. Naidu retired and a new partner, A.S.Nandagopal, was brought into the partnership. For the assessment year 1968-69, the return was filed on January 20, 1971. The respondent-firm paid a sum of Rs. 4,720 on February 11, 1971, on self-assessment basis under section 140A of the Income-tax Act, 1961. The assessment was completed on May 20, 1971, and the Income-tax Officer levied besides the tax a sum of Rs. 1,056 as interest under section 217 of the Act for failure to voluntarily file the provi...
Aitha Narasimham and anr. Vs. Duvvuru Adisesha Reddy and anr.
Court: Andhra Pradesh
Decided on: Mar-18-1977
Reported in: 1978CriLJ401
ORDERMadhusudan Rao, J.1. This is a petition filed under Sec-. 4 82 Cr.PC by the two accused in C. C. No. 388 of 1976 on the file of the II Addl. Judicial First Class Magistrate, Nellore for quashing a charge framed against them Under Section 418 of the Indian Penal Code.2. The facts leading to this Miscellaneous Petition are as follows;The respondent D. Adisesha Reddi (who will hereinafter be referred to as the complainant) filed a complaint against the two petitioners (who will hereinafter be referred to as the accused) in the court of the II Additional Judicial First Class Magistrate, Nellore alleging that the two accused committed an offence punishable Under Section 418, I.P.C. on 28-11- 1972. The complaint was filed in January 1973. The case was enquired into as C. C. 47/73. The complainant examined himself as P. W. 1 and two others as P. Ws. 2 and 3. After the close of the prosecution evidence, the Judicial First Class Magistrate framed a charge against the two accused Under Sect...
Jokam Reddy and ors. Vs. Gokar Mallaiah
Court: Andhra Pradesh
Decided on: Mar-17-1977
Reported in: AIR1977AP367
A. Sambasiva Rao, Ag.C.J. 1. An appeal was presented in this Court with a delay of 3 years 6 months and 22 days. Punnayya, J. dismissed the petition filed under Section 5 of the Indian Limitation Act to condone the delay. This Letters Patent Appeal is against that judgment of dismissal. 2. A suit was filed to recover a sum of Rs. 5,500 and was numbered as O. S. 174/68 in the Court of the Second Additional Judge, City Civil Court. The written statement was filed by the defendants on 17-10-1969 and later the issues were framed. The suit underwent very many adjournments and finally on 18-2-1972 when the defendants, who were twelve in number, were absent, an ex parte decree was passed. They filed a petition under Order. 9, Rule. 13, Civil Procedure Code on 1-3-1972 to set aside that ex parte decree. That was, however, dismissed on 28-2-1974. C. M. A. No. 199/74 was filed against that order of dismissal but that was also dismissed on 7-8-1975. Keeping quiet for a month thereafter, the defen...
The State of Andhra Pradesh Vs. Rangisetti Veeranna Raju and ors.
Court: Andhra Pradesh
Decided on: Mar-14-1977
Reported in: [1979]44STC151(AP)
A. Sambasiva Rao, Ag. C.J.1. The only question that falls for consideration and decision in this tax revision case is whether a particular direction issued by the Board of Revenue is a clarification given by it on a question referred to it within the meaning of Section 14(6) of the Andhra Pradesh General Sales Tax Act.2. For the assessment year 1966-67, the assessment was made on 17th November, 1970. The Appellate Assistant Commissioner, in appeal by the assessee, set aside the assessment and remanded the matter by his order dated 18th July, 1972. After remand, the assessing authority made assessment on 16th May, 1973.3. It is now seen that this latter assessment was made six years, one month and fifteen days after the closure of the assessment year 1966-67 on 31st March, 1967. According to the requirements of law, this assessment must be completed within four years. However, the period taken for disposal of the appeal must be excluded. That is to say, the time, which elapsed between 1...
The Government of India and ors. Vs. the National Tobacco Co. of India ...
Court: Andhra Pradesh
Decided on: Mar-11-1977
Reported in: AIR1977AP250
A. Sambasiva Rao, Ag.C.J. 1. All these matters are placed before a Full Bench in view of the 42nd Amendment to the Constitution of India. There are writ petitions, writ appeals and a Supreme Court leave petition amongst them. These cases cover the entire gamut of Article. 226. which is newly substituted by the 42nd Amendment, the scope and amplitude of Section 58 of the Amendment Act and its impact on pending writ petitions, writ appeals and interlocutory petitions therein as well as petitions seeking leave for appeal to the Supreme Court. More than one Division Bench have referred several of the above cases seeking an authoritative pronouncement of a Full Bench on all these aspects, with the result that we will have to consider now in this judgment the full scope of Article. 226, as substituted by the 42nd Amendment and of Section 58 of that Amendment Act.2. We may also point out that none of the above cases is under Article. 227 and so much so, no arguments have been advanced on the ...
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