Andhra Pradesh Court February 1978 Judgments
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Raichander Monhanlal Vs. Permanand Sanghi and ors.
Court: Andhra Pradesh
Decided on: Feb-10-1978
Reported in: AIR1978AP349
ORDER1. This is a revision filed by the plaintiff against the Judgement of the Chief judge, City Civil Court, Hyderabad in C. M. A. No. 79 of 1976, dismissing the appeal and confirming the order passed by the third Assistant Judge, City Civil Court, Hyderabad, returning the plaint in O. S. No. 368 of 1969 to be presented before proper Court.2. In this revision the learned counsel for the petitioner raised an interesting point with regard to the establishment of a Court to be called City Civil Court. He contended that the Andhra Pradesh, Civil Courts Act, provides for only one City Civil Court, with Judges of different cadres for cities or Hyderabad and Secunderabad. As the City Civil Court Constitutes one Court, one Judge cannot pass an order to return the plain to be presented before another Judge having pecuniary jurisdiction, in the same City Civil Court. If a particular Judge finds that according to his cadre he is not competent to hear that particular suit, to the Chief judge, Cit...
Commissioner of Income-tax Vs. Trustee of H.E.H. the Nizam's Supplemen ...
Court: Andhra Pradesh
Decided on: Feb-10-1978
Reported in: [1981]127ITR378(AP)
Narsinga Rao, J.1. The following four questions have been referred to us under Section 256(1) of the I.T. Act for decision :'1. Whether, on the facts and in the circumstances of the case, the reassessment made by the Income-tax Officer under Section 147 of the Income-tax Act, 1961, for the assessment year 1966-67 is valid ?2. Whether, on the facts and in the circumstances of the case, the income as per the books of the trust has to be considered for the purposes of Section 11 of the Income-tax Act, 1961, for the assessment years 1966-67, 1967-68 and 1968-69 ?3. Whether, on the facts and in the circumstances of the case, there was compliance by the assessee with the conditions stipulated in Section 11(2) of the Income-tax Act, 1961, for the assessment years 1966-67, 1967-68 and 1968-69?4. Whether, on the facts and in the circumstances of the case, the whole or any portion of the income assessed by the Income-tax Officer is liable to be taxed in the assessee's hands on the ground of non-...
The Hyderabad Vanaspathi Ltd. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-10-1978
Reported in: 1978CriLJ1824
ORDERGangadhara Rao, J.1. The accused in C. C. No. 28/77 on the file of the Chief Metropolitan Magistrate, Hyderabad, were charge-sheeted by the Circle Inspector of Police, Malkajigiri under Section 379 I.P.C. read with Section 39 of the Indian Electricity Act read with Section 34 of the I.P.C. A-2 to A-4 were also charged under Section 44(c) of the Indian Electricity Act, read with Section 34 I. P. C, The case against them is that they were found committing theft of electrical energy by adopting artificial means and tampering with the seals; thereby caused loss to the Andhra Pradesh State Electricity Board which was estimated at Rs. 61,28,636/-. When the case was taken up for trial a preliminary objection was raised that the alleged offence is not an offence within the meaning of Section 379 I.P.C., and therefore the question of treating it as an offence under Section 39 of the Indian Electricity Act read Section 379 I.P.C. does not arise. Secondly, it was contended that the prosecuti...
Satyanarayana Publishing House Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-09-1978
Reported in: [1979]118ITR519(AP)
S. Obul Reddy, C.J.1. The question referred for our opinion is as under :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of 20% of the income derived from printing and publishing books for school and college under Section 80QQ of the Income-tax Act, 1961 ?'2. The facts necessary for answering the question are these : The assessee is a firm known as Messrs. Sri Satyanarayana Publishing House, Rajahmundry. For the assessment year 1971-72 the assessee claimed a deduction of 20% of the income under Section 80QQ of the Act on the sales, printing and publication of books. The ITO disallowed the deduction claimed on the ground that the books published by him are not of the type of books which are entitled to deduction under the provisions of Section 80QQ. That view of the ITO was not upheld by the AAC. Hence, the revenue preferred an appeal to the Tribunal and the Tribunal, on the ground that the books printed and published by the assessee we...
Trustees of H.E.H. the Nizam's Sahebzadas of Sarf-E-Khas Trust Vs. Com ...
Court: Andhra Pradesh
Decided on: Feb-09-1978
Reported in: [1981]127ITR694(AP)
S. Obul Reddy, C.J. 1. The following four questions, the first question at the instance of the assessee and the other questions at the instance of the revenue, have been referred to this court for its opinion :'1. Whether, on the facts and in the circumstances of the case, the corpus proportionate to the incomes of Rs. 50,000 and Rs. 25,000, respectively, allocated under Clauses 6 and 7 of the trust deed, is liable to be assessed in the hands of the assessee separately as a distinct and separate trust ? 2. Whether, on the facts and in the circumstances of the case, the portion of the trust fund which bears the same porportion as the aggregate amount of annuities payable to the beneficiaries under the Second and Third Schedules of the trust deed bears to the total income of the fund is liable to be excluded from the assessments ? 3. Whether, on the facts and in the circumstances of the case, the trust fund proportionate to the sum of Rs. 75,000 allocated under Clauses 6 and 7 of the tru...
AshifaquddIn and ors. Vs. Mohd. AzizuddIn and ors.
Court: Andhra Pradesh
Decided on: Feb-08-1978
Reported in: AIR1978AP354
Ramachandra Rao, J. 1. The question, whether the ordinary Civil Court has jurisdiction to entertain a suit between persons not belonging to Scheduled Tribes, in respect of lands situated in a Scheduled Area of Telangana Area in the State of Andhra Pradesh arises for consideration in this batch of appeals.2. The question arises this way. The appeal A. S. No. 663/1974 has been preferred against the judgment and decree of the learned District Judge, Adilabad, in O. S. No. 1 of 1966. The suit lands are situated in Utnoor village which is a scheduled area. The suit O. S. 1/1966 was filed by the plaintiffs the respondents herein for a declaration of their title to the said lands and to the office of Mutsaddi or in the alternative for a declaration of their right to a 4/5th share in the said lands and for joint possession of the same along with the first defendant. A claim was also made for recovery of past and future profits. The suit was decreed declaring the title of the plaintiffs and def...
The State of A.P. Vs. Lalitha Oil Mills and ors.
Court: Andhra Pradesh
Decided on: Feb-06-1978
Reported in: [1978]42STC169(AP)
S. Obul Reddi, C.J.1. These three revisions arise out of three separate orders of the Sales Tax Appellate Tribunal, but raise two common questions. We, therefore, propose to dispose of these three revisions by a common judgment. The two questions that arise for our consideration are :(1) Whether the Deputy Commissioner was justified in exercising his revisional jurisdiction under Section 20(2) of the A. P. G. S. T. Act on the facts and in the circumstances of the case ?(2) Whether the disputed turnover which represents the purchase value of groundnut kernel or groundnuts sold to oil-millers within the State by the assessee, who is both a dealer and miller, is liable to tax ?2. For purposes of determining the questions involved, we shall state the facts of the case of the assessee, a firm known as 'Sri Lalitha Oil Mills, Gudur'. This firm is an oil-miller and dealer in groundnuts. The assessee reported the gross and net turnovers of Rs. 9,07,174.80 and Rs. 3,84,648.24 respectively for t...
income-tax Appellate Tribunal, Hyderabad Bench a Vs. Estate of Late Nu ...
Court: Andhra Pradesh
Decided on: Feb-03-1978
Reported in: [1979]116ITR739(AP)
Obul Reddi, C.J.1. The first two questions in this reference are referred at the instance of the accountable person and the third question at the instance of the revenue under Section 64(1) of the Estate Duty Act, 1953. 2. Questions Nos. 2 and 3 may first be quoted : '2. Whether estate duty payable on the passing of the property of the deceased is not deductible in ascertaining the principal value of the estate 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the entire residential house belonging to the HUF in which the deceased had only 1/2 share was exempt under Section 33(1)(n) of the E.D. Act ?' 3. So far as question No. 2 is concerned, it is covered by the judgment of this court in CED v. Estate of Late Omprakash Bajaj : [1977]110ITR263(AP) . Having regard to the view expressed therein, this question is answered in the affirmative and against the accountable person. Similarly, question No. 3 referred at the instance ...
Etikoppaka Co-operative Agricultural Society Ltd. Represented by K.L.N ...
Court: Andhra Pradesh
Decided on: Feb-03-1978
Reported in: 1979CENCUS374D; 1979(4)ELT533(AP)
Chinnappa Reddy, J.1. The same issue were raised in all these writ petitions and therefore they may be disposed of all by a common judgment. Section 5 of the Central Excises Act prescribes that there shall be levied and collected duties of excise on all excisable goods produced or manufactured in India at the rates set forth in the First Schedule, 'Excisable goods' are defined to mean goods specified in the first schedule as being subject to a duty of excise. Item No. 1 of the first schedule is 'sugar' produced in a factory ordinarily using power in the course of production of sugar. The Petitioners in all the Writ Petitions are manufacturers of sugar. In order to achieve maximum production, the Government of India decided to give certain incentives to manufacturers of sugar. One of the incentives was to exempt from the levy of excise duty, sugar produced during certain periods in a year to the extent that it exceeded of the quantity of sugar produced during the corresponding periods o...
Commissioner of Wealth-tax Vs. Trustees of H.E.H. the Nizam's Miscella ...
Court: Andhra Pradesh
Decided on: Feb-02-1978
Reported in: [1980]126ITR233(AP)
Obul Reddi, C.J. 1. These two references, R.C. Nos. 54 and 50 of 1976, under Section 27(1) of the W.T. Act, at the instance of the revenue, relate to the assessment years 1957-58, 1958-59 and 1959-60 and 1960-61 to 1972-73, respectively.2. The assessees are the trustees of H.E.H. the Nizam's Miscellaneous Trust, Hyderabad. The then Nizam of Hyderabad created a trust for the benefit of his family members and dependants mentioned in schs. 2 to 6 to the trust deed and transferred the corpus of the trust to the trustees on the terms and conditions set out in the trust deed. The terms of the deed were to come into force from the date of the settlor's death. Until then, after making certain disbursements, the residuary income was to be paid to the settlor. The settlor later, by a release deed dated June 21, 1954, relinquished his right in the trust property, with the result that the terms of the trust deed came into force with effect from June 21, 1954, as if the settlor had expired on that ...
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