Andhra Pradesh Court September 1977 Judgments
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Addl. Commissioner of Income-tax Vs. Dr. K.P. Karanth
Court: Andhra Pradesh
Decided on: Sep-15-1977
Reported in: [1983]139ITR479(AP)
Ramachandra Raju, J. 1. The reference is made under Section 256(1) of the I.T. Act, 1961 by the Income-tax Appellate Tribunal, Hyderabad Bench 'A', at the instance of the Addl. CIT, Andhra Pradesh, Hyderabad. The question referred for the decision of this court is, whether, on the facts and in the circumstances of the case, the sum of Rs. 30,000 and Rs. 20,000 received by the respondent-assessee from M/s. Biological Products (P) Ltd., respectively, during the periods relevant to assessment years 1966-67 and 1967-68 are not taxable. 2. The assessee is a qualified chemist, who was initially in the service of a Swiss firm as a chief chemist. He had acquired considerable experience, knowledge and know-how in the manufacture of drugs including, INH and Dapsone for fighting T.B. and Leprosy, respectively. He left the services of the Swiss firm in the year 1960 and took up employment with M/s. Biological Product (P) Ltd. (hereinafter referred to as 'the company'). Under an agreement dated Aug...
Srinivasa and Co. Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Sep-15-1977
Reported in: [1979]44STC309(AP)
Ramachandra Rao, J.1. This is a petition filed under Article 227 of the Constitution of India against the notice dated 5th February, 1976, issued by the respondent, the Commercial Tax Officer, Ongole, under Rule 14-A of the Central Sales Tax (Andhra Pradesh) Rules (hereinafter called the Rules), proposing to assess the petitioner on a net turnover of Rs. 5,32,899.60 for the year 1969-70 under the Central Sales Tax Act, and calling upon it to file its objections against the proposed assessment.2. The main ground on which the notice is attacked is that it is barred by limitation under Rule 14-A(8)(b) of the Rules.3. The brief facts relevant for the purposes of deciding the said question are as follows:The petitioner is a registered firm carrying on business in ghee, which is taxable at the last purchase point under the Andhra Pradesh General Sales Tax Act, 1957. For the assessment year 1969-70, the petitioner was assessed to sales tax under the Act on 12th December, 1970, on the last pur...
The Deputy Director of Agriculture, Khamman and anr. Vs. Sarvadevabhat ...
Court: Andhra Pradesh
Decided on: Sep-14-1977
Reported in: AIR1978AP412
1. In these S. R. Nos., the question that falls for consideration is whether the appeal preferred by the appellants under S. 54 of the Land Acquisition Act is maintainable . The value of the appeal is Rs. 10,049.38 ps.2. The present appellant is the Dy. Director of Agriculture, Khammam. He filed an application before the Collector under the Land Acquisition Act for payment of a sum of Rs. 10,049-38 ps. awarded towards compensation for acquisition of certain lands. According to him the lands belong to the third claimant therein who had misappropriated a sum of Rs. 4,00,000/- and odd while he was in service and hence in recovery of the said amount that is appropriated he is entitled for the same. The case of the first claimant was that the lands, which were acquired and in respect of which compensation was determined by the Collector under S. 11 do not belong to the third claimant, but belong to him. As a result of the dispute with regard to the apportionment of the amount on the basis o...
inguva Mallikarjuna Sharma Vs. the State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Sep-09-1977
Reported in: 1978CriLJ392
Madhusudan Rao, J.1. These two petitions are filed Under Section 482 Cr.PC for quashing the charges framed against the petitioners. Sessions Cases Nos. 10/75, 67/75, 48/66 and 4/77 were clubbed for joint trial by the Additional Metropolitan Sessions Judge, Hyderabad. There are 39 accused arrayed as A-l to A-24 and A-26 A-40. All the 39 accused have been charged under six counts. The first charge is Under Section 120-B read with Sections 302, 395 and 397 IPC The second charge Is Under Section 121 I. P. C. The third, fourth, fifth and sixth charges are Under Sections 121-A, 122, 123 and. 124-A IPC respectively. The first accused has filed Crl. M. P. No. 1446 of 77. The 15th accused filed Crl. M. P. No. 1447 of 77.2. Sri K. G. Kannabhiran, the learned counsel for the' petitioners has urged two grounds. The first ground is that the Court could not have validly taken cognizance of the offences Under Sections 121, 121-A, 122, 123 and 124-A IPC in so far as the sanction obtained is invalid. T...
V. Appannammanayuralu Vs. B. Sreeramulu
Court: Andhra Pradesh
Decided on: Sep-07-1977
Reported in: AIR1978AP160
Sambasiva Rao, J.1. What is inherent lack of jurisdiction? This is the crucial question we will have to answer while deciding this Letters Patent Appeal. 2. It has arisen out of execution proceedings. The respondent has levied execution of a decree he had obtained in A. S. No. 198/73 in the District Court, Srikakulam. That appeal had been preferred by the plaintiff-decree-holder against the decision of the Subordinate Judge's Court, Srikakulam which partly decreed his suit O. S. 37/72. He filed that suit on 13th of July 1972 to recover a sum of Rs. 9,300/-. While the suit was pending the Civil Courts Act was amended with effect from 1-11-1972, conferring jurisdiction on District Courts to entertain appeals against suits upto the value of Rs. 15,000/-. Until then, that pecuniary limit was limited to Rs. 7,500/-. The Subordinate Judge's Court partly decreed the suit some time later i.e., on 3rd July, 1973. Seeking larger relief the plaintiff-decree-holder preferred A. S. No. 198/73 to th...
Mohammed Mahboob Ali Saheb and ors. Vs. Inspecting Assistant Commissio ...
Court: Andhra Pradesh
Decided on: Sep-07-1977
Reported in: [1978]113ITR167(AP)
Obul Reddi, C.J. 1. This appeal preferred under Section 269H of the Income-tux Act is directed against the order of the Income-tax Appellate Tribunal, Hyderabad Bench, dismissing the appeal preferred by the appellants against, the order of the Inspecting Assistant Commissioner of Income-tax, Acquisition Range, Hyderabad (competent authority) dated May 3, 1975.2. The facts leading to the filing of this appeal are these : One Smt Ashrafunnisa Begum and her two sons sold an open plot of land bearing Municipal No. 16-7-767 near Chaderghat Bridge, Hyderabad to Mohammed Mahboob Ali, his wife and son, who are the appellants before us. The sale deed was registered on April 30, 1973. The total area covered by the sale deed is 594 sq. yards (496 sq. metres) and the consideration specified in the instrument of transfer is Rs. 25,000. The department caused enquiries to be made through one of its inspectors and he submitted a report estimating the value of the property at Rs. 60,000 as against the ...
Controller of Estate Duty Vs. Estate of Late Sait Bansilal (by Account ...
Court: Andhra Pradesh
Decided on: Sep-06-1977
Reported in: [1978]113ITR479(AP)
S. Obul Reddy, C.J. 1. In this application for reference under Section 64(3) of the Estate Duty Act, the question to be considered is whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 10 of the Estate Duty Act (hereinafter referred to as ' the Act') is not attracted to the gifts made by the deceased to his wife, who is the accountable person, through a deed dated February 12, 1956.2. The following are the relevant facts : The deceased, Sait Bansilal, died on March 28, 1958. He made a gift of two rice mills by a registered deed dated February 12, 1956, to his wife, the accountable person. The lease amounts were collected by the deceased under a lease deed executed in his favour earlier to the date of the gift. The method adopted by him for collecting the rents in respect of the two rice mills gifted to his wife was to first enter the rents received by him in his accounts and later credit the same to the account of his wife. Ev...
Commissioner of Income-tax Vs. A. Krishna Murthy
Court: Andhra Pradesh
Decided on: Sep-06-1977
Reported in: [1978]113ITR133(AP)
S. Obul Reddi, C.J. 1. In these two applications filed by the Commissioner of Income-tax under Section 256(2) of the Income-tax Act, 1961, he seeks reference of the following two questions :'(1) Whether, on the facts and in the circumstances of the case, the declaration made by the assessce throwing his interest in the partnership firm into the hotchpot of the joint family is valid in law ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the share income arising from the partnership firm is the income of the joint family?' 2. The facts leading to the filing of the applications under Section 256(2) of the Act arc these: The assessee is a partner in Messrs. Hyderabad Gas Company, Hyderabad, The income derived by the assessee from the partnership firm as also the capital standing to his credit were being treated by the Income-tax Officer as belonging to him as 'individual' and assessments were accordingly made. On Decembe...
Bajaj International Pvt. Ltd. Vs. the Indian Tobacco Suppliers Pvt. Lt ...
Court: Andhra Pradesh
Decided on: Sep-01-1977
Reported in: AIR1978AP80
Madhava Reddy, J. 1. This appeal is directed against the order of the Principal Subordinate Judge, Guntur, in I. A. No. 1867/76 rejecting the defendant-petitioner's application under S. 34 of the Arbitration Act for the stay of suit O. S. 55/76 on his file.2. The respondent filed the suit for recovery of damages for breach of trade agreement, Ex. B-1 dated 27-9-1975 and the finance agreement, Ex. B-2 dated 27-9-1975. The trade agreement was to supply tobacco to the defendants and the Finance Agreement was to advance Rs. 15,00,000/-. According to the plaintiff, the defendant advanced only a sum of Rs. 8,30,000/- and committed a breach of contract by failing to advance the balance of the amount. These two agreements contained a clause under which the disputes arising thereunder had to be referred to an arbitrator.3. The defendants admit the execution of these two agreements but plead that the agreements were rescinded and two other agreements, Exs. A-11 & A-12 dated 28-1-1976 were execut...
K. Venkaiah and ors. Vs. K. Venkateswara Rao and anr.
Court: Andhra Pradesh
Decided on: Sep-01-1977
Reported in: AIR1978AP166
Jeevan Reddy, J.1. This Civil Revision Petition has been referred to a Bench by our learned brother, A. V. Krishna Rao, J., in view of the conflict between the decisions of this Court on the question of applicability of S. 5 of the Limitation Act to proceedings under the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950. Before the coming into force of the Indian Limitation Act, 1963, this court held uniformly that S. 5 has no application to the proceedings under the said Act; but, after the coming into force of the new Limitation Act, there has been a divergence of opinion. A Bench of this Court, consisting of Sambasiva Rao, Acting C. J., and Jayachandra Reddy, J., has held in Guru Butchaiah v. K. Ahalya Bai, 1975 (2) APLJ 66 that by virtue of S. 29(2) of the new Limitation Act, Ss. 4 to 24 of the said Act are applicable to appeals or applications under any special or local law in so far as the applicability thereof has not been expressly excluded by such specia...
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