Andhra Pradesh Court January 1978 Judgments
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Pusuluri Satyanarayana Murthy Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Jan-31-1978
Reported in: [1978]42STC103(AP)
S. Obul Reddi, C.J.1. These revisions relating to the assessment years 1967-68 to 1973-74 preferred by the same assessee are directed against the order of the Sales Tax Appellate Tribunal in corresponding appeals, dismissing them. The only question that arises in these revisions preferred against the levy of penalty in each of the cases, is whether the assessments in respect of which the penalty proceedings were initiated, were made by the Deputy Commercial Tax Officer, Amalapuram, in accordance with the requirements of Section 14(3) of the A. P. General Sales Tax Act, hereinafter referred to as 'the Act'. It is the case of the petitioner, a proprietary firm carrying on business in paddy and fertilisers, that, as the assessments were not made to the best of judgment of the assessing authority, the penalty proceedings initiated on the basis of the assessments made and the penalties levied are illegal. The ryots of T. Kothapalli also filed the khatha extracts showing the transactions the...
H.C. Veera Reddy Vs. Rathilal Chimanlal Shah and ors.
Court: Andhra Pradesh
Decided on: Jan-28-1978
Reported in: AIR1978AP407
ORDER1. This revision petition arises out of an order passed by the Subordinate Judge, Adoni, dismissing a application I. A. No. 377 of 1976 in O. S. No. 44 of 1970. The application was filed under O. 20 R. 15 c. p. c. for passing a final decree in the suit which is one for dissolution of partnership.2. The 5th defendant in the suit is the petitioner. The first respondent is the plaintiff in the suit. He filed the suit for rendition of accounts and for dissolution of partnership in respect of the firm run under the name and style of 'Vishnu Cotton Ginning Pressing Factory,' The parties entered into a compromise and a preliminary decree was passed on 22-4-1972 in accordance with the terms of the compromise. Under the terms of the compromise, the petitioner became the absolute and exclusive owner of the factory and other assets of the firm. He also became entitled to the outstanding dues to the firm and also any money that has been paid by him or become due and payable by the petitioner....
N. Sobhanadri and ors. Vs. Mohd. Abdul Basheer and anr.
Court: Andhra Pradesh
Decided on: Jan-28-1978
Reported in: AIR1978AP277
ORDER1. This revision petition involves the interpretation of the definition of the word 'tenant' in S. 2 (ix) of the A. P. Buildings ( Lease, Rent and Eviction) Control Act, 1960 (hereinafter referred to as the Act). The question is whether a person who has been living with the tenant at the time of the tenant's death can be said to be a member of the tenant's family falling within the scope of the definition of the 'tenant' in the Act. 2. The facts giving rise to this revision petition are these:- One N. V. Krishnamachari originally took the building in question of lease from one Srinivasa Karwankar the predecessor-in title of the respondents herein in the year 1935, He died unmarried on 14-3-1974. He was survived by his brothers Venkatachari father of the first petitioner, Seethapathi father of petitioners 2 to 4 and others. It is this case of the petitioners that they were living in the house in question along with their uncle Krishnamachari till his death as members of a joint Hin...
Terla Veeraiah Vs. Commissioner of Income-tax, A.P.
Court: Andhra Pradesh
Decided on: Jan-27-1978
Reported in: (1979)8CTR(AP)93; [1979]120ITR502(AP)
OBUL REDDY C.J. - The following question has been referred to this court by the Appellate Tribunal under s. 256(1) of the I.T. Act at the instance of the assessee :'Whether, on the facts and in the circumstances of the case, the interest credited to Shri Terla Veeraiah Individual Account is to be disallowed under section 40(b) of the Income-tax Act, 1961 ?'The facts giving rise to this reference are these : The assessee is one M/s. Terla Veeraiah and the assessment year is 1972-73. There was a HUF of which Terla Parasuramulu, the father of Terla Veeraiah, was the karta. The HUF was carrying on wholesale business in cloth. There was a partition between Terla Parasuramulu, his son, Terla Veeraiah, and his grandson, Terla Srisailam. After partition, the three divided members constituted themselves into a partnership firm by a deed dated December 12, 1962. Parasuramulu died on January 9, 1969. The partnership continued even after his death. Parasuramulu did not leave any other person excep...
Rasetty Rajyalakshmamma and ors. Vs. Rajamuru Kannaiah
Court: Andhra Pradesh
Decided on: Jan-25-1978
Reported in: AIR1978AP279
ORDER1. This revision petition raises two questions of interest and perhaps of some importance: (1) Whether a suit instituted against a sole defendant who had dies prior to the institution of the suit itself is non est, and the plaintiff cannot be permitted to bring on record the legal representatives of the deceased defendant in an application filed under Order 22 Rule 4 and Section 151 C. P. C.; (2) what is the true scope and object of Section 21 of the limitation Act.2. The facts are not complicated and lie in the narrow compass. The respondent-plaintiff filed a suit O. S. No. 58 of 1973, before the Principal, District Munsiff, Tirupathi, on 5-2-1973, on the foot of a promissory note against the defendant Rasetti Radhakrishnaiah. He had died on 29-1-1973. The last date of limitation for filing the suit was 5-2-1973. The suit was posted for the appearance of the defendant to 27-6-1973. The suit summons sent for service of the defendant were returned unserved with the endorsement that...
Mallikarjuna Sharma and ors. Vs. the State of A.P. and ors.
Court: Andhra Pradesh
Decided on: Jan-25-1978
Reported in: 1978CriLJ1354
S. Obul Reddi, C.J.1. The petitioners, who were accused in Sessions Case No. 10 of 1975 on the file of the Additional Metropolitan Sessions Judge, Hyderabad, have filed this petition under Article 226 of the Constitution for the issue of a writ of quo warranto against respondents 1, 2 and 3, who have been appointed as Special Public Prosecutors for prosecuting the petitioners in the said sessions case.2. According to the petitioners, Section 24(6) of the Criminal Procedure Code, 1973 lays down certain qualifications for a person to be eligible for appointment as a Special Public Prosecutor and the respondents do not possess the requisite qualifications prescribed by the said provision. It is on that ground that they challenge the appointments of the respondents.3. The 1st respondent, Sri K. V. L. Narasimharao, was enrolled as a First Grade Pleader in October 1947 under the Pleaders Act (Act No. 6 of 1318 Fasli). He practised until his appointment as a District Munsif in the then Hydera...
Chunduri Gopalakrishna Murthy Vs. State
Court: Andhra Pradesh
Decided on: Jan-25-1978
Reported in: 1978CriLJ1365
ORDERGangadhara Rao, J.1. In this case the petitioner had been convicted for an offence under Section 16(1-A) (sic) read with Sections 7 and 2 (a) and (j) of the Prevention of Food Adulteration Act as amended by Act 34 of 1976 and was sentenced for one year and also to pay a fine of Rs. 2,000 and in default to suffer simple imprisonment for 9 months. The petitioner is having a fancy goods shop at Repalle. On 31-12-1976 the Food Inspector of Repalle Municipality went to the petitioners shop and purchased 1500 grams of sweet peppermints by paying him Rs. 9/-. The sample was sent to the Analyst. He gave his opinion that the sweets contained Rhodamin B, a coal tar dye, the use of which is prohibited. The defence of the accused is that he had purchased the peppermint packets in polythene packets of one K. G. each from one Srinivasa Confectionery a manufacturer of Tenali, and he sold the same packets to the Food Inspector. To evidence his purchase, he had produced the cash bill, Ex. D-1 D/- ...
N. Brahmeswararao Vs. the Sub Inspector of Police and ors.
Court: Andhra Pradesh
Decided on: Jan-24-1978
Reported in: 1978CriLJ1005
Madhusudan Rao, J.1. This appeal is directed against the order passed by the learned Judicial Second Class Magistrate, Vinukonda in Crl. M. P. No. 86 of 77 in C. C. No. 62 of 77 on the file of his court. The appellant filed a complaint under Sections 343 and 347 I.P.C. against the respondents who are police officers. At the commencement of the trial, the respondents filed the Crl. M. P. 86 of 77 objecting to the trial of the case on the ground that the court should not have taken cognizance of the offences except with the previous sanction of the concerned authority as required under Section 6(1)(c) of the Prevention of Corruption Act. After due consideration of the objection raised by the respondents, the Magistrate allowed the petition and declined to proceed with the case any further.2. In allowing the petition, the learned Magistrate observed as follows:The facts of the complaint petition as a whole, as well as the concluding allegation against the accused will certainly reveal the...
Geeta Tirupath Reddy Vs. State of Andhra Pardesh
Court: Andhra Pradesh
Decided on: Jan-23-1978
Reported in: AIR1978AP302
ORDER1. This revision petition is by the declarant of C. C. No. P/2051/1955 on the file of the Land Reforms Tribunal, Peddapalli and is directed against the order of the Land Reforms Appellate Tribunal, Karimnagar in L. R. A. 77/1977. In this revision, the four points that are urged are;---- (1) That the lands in possession of the protected tenants in whose favour ownership has been transferred under S. 38-E should have been excluded from the holding of the petitioner and these lands are covered by S. Nos. 620, 344, 332 and 333. (2) That the lands given to the petitioner's mother under the family settlement and declared by her in C. C. 2067/75 on the file of the Land Reforms Tribunal, Peddapalli, and accepted by that Tribunal should be excluded from the holding of the petitioner. (3) That 'pote kharab' lands should be excluded in computing the holding of the petitioner; and (4) That the petitioner's son Surender Reddy was a major on the specified date and as such the declaration C. ...
Vijjrapu Sarayya Vs. Vinnakota Savitramma and anr.
Court: Andhra Pradesh
Decided on: Jan-19-1978
Reported in: AIR1978AP304
ORDER1. A short but subtle question of general interest and importance is raised for resolution in these revision petitions. The question is whether the expression 'debt' as defined in S. 3(i) of the Andhra Pradesh Agricultural Indebtedness (Relief) Act, 1977 (Act No. 7 of 1977), hereinafter referred to as 'Indebtedness Relief Act' includes also 'Mesne Profits'. Before embarking on a consideration of the question, it would be profitable to make plain the facts in one of the cases, as the facts in both the cases are identical. For the sake of convenience, the facts in Civil. Revision petition 19666 of 1977 may be stated.2. The petitioner is the judgement debtor in E. P. No. 95 of 1965 in O. S. No. 6 of 1951 on the file of the Subordinate Judge, Amalapuram. He filed a petition under S. 4 (1) of the Andhra Pradesh Ordinance 25/76 which has since been repealed and replaced by the Indebtedness Relief Act, claiming that he is a small farmer entitled to the protection of the provision of the ...
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