Andhra Pradesh Court July 1978 Judgments
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R. Ganga Reddy Vs. Raghunatha Reddy
Court: Andhra Pradesh
Decided on: Jul-31-1978
Reported in: AIR1978AP457
ORDER1. This revision is directed against an order passed by the learned Subordinate Judge, Nizambad, in I. A. No. 573 of 1976 in O. S. No. 24 of 1974 on the file of his Court. The petitioner is the defendant whose defence in the suit was ordered to be struck off.2. The respondent instituted the suit against the petitioner for partition of the plaint schedule properties into two equal shares and for separate possession of one share claiming to be the adopted son of the petitioner. Along with the suit, he filed I. A. No. 175 of 1974 for appointment of a receiver to take possession and to manage the lands of the joint family. The petitioner opposed the application. The Court refused to appoint a receiver, but directed the petitioner to deposit a sum of Rs. 18,900/- per annum before the end of March every year commencing from March, 1975. The petitioner filed C. M. A. No. 627 of 1974 in this Court stating that the income of the lands, as estimated by the Court, was highly excessive. The H...
Commissioner of Income-tax Vs. Agricultural Market Committee
Court: Andhra Pradesh
Decided on: Jul-31-1978
Reported in: [1983]143ITR1020(AP)
Sambasiva Rao, C.J.1. The question referred for our opinion by, theIncome-tax Appellate Tribunal is whether the Agricultural MarketCommittee, Cuddapah, is a local authority within the meaning of Section 10(20)of the I.T. Act, 1961.2. The Income-tax Appellate Tribunal has taken the view that such a market committee is a local authority and is, therefore, exempt from tax.3. Now, this view is well established by virtue of the decision of one of us (Raghuvir J.) in W. P. No. 80/75 dated November 8, 1976, which has been affirmed by a Division Bench of this court on 17th of August, 1977, in W.A. No, 664/76 (Budha Veerinaidu v. State of Andhra Pradesh : [1983]143ITR1021(AP) ). Therefore, we answer this question by holding that the assessee is a local authority. The answer is thus against the Revenue.4. Since the two decisions declaring the law have been rendered after the reference by the Appellate Tribunal, we direct the parties to bear their own costs....
United India Fire and General Insurance Co. Ltd. Vs. Maddali Susheela ...
Court: Andhra Pradesh
Decided on: Jul-28-1978
Reported in: [1983]53CompCas269(AP)
Lakshmaiah, J.1. These appeals under Section 110D of the Motor Vehicles Act, 1939, referred to hereinafter as 'the Act', are directed against certain awards made by the learned Addl. District Jugde-cum-Addl. Motor Accidents Claims Tribunal, Krishna at Machilipatnam in applications filed by the legal representatives of the deceased under Section 110A of the Act awarding certain amounts towards compensation in respect of an accident involving the death of certain persons.2. On 30th June, 1973, an accident took place during the early hours between milestones 221/4 and 221/6 near Ambarpet on the highway, Hyderabad to Vijayawada while M. Radha Kirshnamurthy, Regional Transport Officer, Guntur, M. Purnachandra Rao, Motor Vehicles Inspector, Tenali, R. Ranga Rao, driver of Ambassador car, AAG, 1652, S. Subba Rao, Motor Vehicles Inspector, Guntur and Ammer, the driver working under S. Subba Rao were travelling in the Ambassador car, AAG. 1652 when a lorry TNU. 3360, driven by one by name R. Se...
Controller of Estate Duty Vs. P. Subramanyam (by Accountable Person P. ...
Court: Andhra Pradesh
Decided on: Jul-27-1978
Reported in: [1981]127ITR258(AP)
Sambasiva Rao, C.J.1. In this reference case, the problem relates to the impact of Section 46 of the E.D. Act on the interest payable by the deceased to the donees to whom he had earlier made cash, gifts. The question framed at the instance of the revenue by the Income-tax Appellate Tribunal reads thus : ' Whether, on the facts and in the circumstances of the case, the interest accrued on principal debt is allowable as deduction from the estate of the deceased '2. We will now notice the material facts : The estate belonged to one Pasumarthi Subrahmanyam, who died on April 24, 1973. His wife, as the accountable person, rendered an account of the estate disclosing net principal value of Rs. 1,84,428. During the course of the assessment proceedings, the accountable person claimed deduction of a sum of Rs. 82,034.55, which represents the debts of the deceased. During the lifetime of the deceased, the deceased made certain cash gifts to his foster daughter, her husband, and his own wife. He...
Kakunuru Venkata Reddy Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jul-27-1978
Reported in: [1979]118ITR917(AP)
Raghuvir, J. 1. Kakunuru Venkata Reddy, a resident of Nellore did works contract in Mysore State. He was assessed under the I.T. Act (43 of 1961) for assessment years 1965-66 to 1969-70 as 'individual' by the ITO at Hospet. In December, 1970, the residential house of the assessee at Nellore was searched. The documents recovered in the search disclosed money-lending transactions by the assessee and, based on the documents, notices were issued to Venkata Reddy by the ITO at Nellore but no 'returns' were submitted. Therefore, ex parte assessment orders on July 24, 1973, followed. The assessment orders, however, were questioned in appeal and it transpired in the appeal that the AAC on March 14, 1974, 'ordered a substantial relief'. Aggrieved thereby the revenue approached in further appeal the Tribunal and in that proceeding cross-objections were lodged by the assessee. Before the appellate authority and in the cross-objections before the Tribunal (the order is dated October 31, 1975,) the...
Kalari Nagabhushana Rao Vs. the Collector, Panchayat Wing, Guntur and ...
Court: Andhra Pradesh
Decided on: Jul-26-1978
Reported in: AIR1978AP444
Kondaiah, J. 1. This appeal gives rise to a short and important question of law relating to the exercise of power by the State Government while disposing of an appeal under S. 50(4) of the Gram Panchayats Act (hereinafter referred to as the Act), against an order of the District Collector, dismissing a Sarpanch on charges of misappropriation. In order to appreciate the scope of the question, it is necessary to state briefly the facts. 2. The appellant was removed from the office of the Sarpanch with effect from 1-12-76 by the District Collector, Guntur by his proceedings dated 18-11-76 for certain irregularities committed by him in the administration of the Gram Panchayat. Some charged relate to miss-appropriation of the Panchajat's funds while the appellant was in the office as Sarpanch. The appellant preferred an appeal to the State Government under S. 50 (4) of the Act on 26-12-76. The Government called for para-wise remarks on the appeal memo from the same District Collector agains...
Tirunuru Subbareddi and ors. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jul-25-1978
Reported in: AIR1979AP127
Kondaiah, J.1. This application by the petitioner-landholders under Art. 226 of the Constitution of India is to quash the acquisition proceedings relating to their lands notified under S. 4(1) of the Land Acquisition Act (hereinafter referred to as 'the Act') for the purpose of construction of s Cooperative Sugar Factory Limited (2nd respondent herein)2. The 2nd respondent war incorporated for the manufacture or sugar as an industrial unit. About 20 acres of land belonging to the petitioners along with about 100 acres of land belonging to third parties are sought to be acquired for the purpose of construction of sugar factory. This sugar factory is sought to be constructed pursuant to the Scheme sponsored by the Government with a view to encourage the Sugar industry as well as sugar-cane growers in the Nellore District and also to increase the production of sugar to meet acute shortage of sugar. As the land covered by the acquisition in question was found by the concerned authorities t...
Veerakistiah and ors. Vs. Income-tax Officer and anr.
Court: Andhra Pradesh
Decided on: Jul-24-1978
Reported in: [1983]139ITR113(AP)
1. The facts giving rise to this petition are these: A-1 to A-11 in C. C. No. 208 of 1977 on the file of the Munsif Magistrate, Sangareddy, are partners in a firm run in the name and style of M/s. Srinivas & Company. A-12 is the accountant of that company. A-1 and A-11 filed their returns of income-tax for the assessment years 1965-66 and 1966-67. For the assessment year 1965-66, the returns were filed by A-1 on July 14, 1966, showing an income of Rs. 14,705*50. That was for the year ending September 30, 1964. During that period there were five items of expenditure in the names of third parties which were not mentioned in the books for that particular year, but these five items of expenditure were found in the entries of the next year's saccount. The ITO having noted this, called upon the assessee to file revised returns which was done on November 17, 1967, showing a debit of Rs. 34,585 which is the total of the five items of expenditure in the names of third parties for the assessment...
Controller of Estate Duty Vs. Estate of Late M.V.K. Papa Rao
Court: Andhra Pradesh
Decided on: Jul-24-1978
Reported in: [1981]128ITR813(AP)
Raghuvir, J. 1. The two references (R.C. No. 155 of 1976 and R.C. No. 64 of 1978) arise under the E.D. Act and pertain to common facts. Questions 1 and 3 of the following are referred pursuant to the order in E.D.C. No. 1 of 1977, of this court made on July 26, 1977. The second question was referred at the instance of the revenue by the Appellate Tribunal at Hyderabad. 2. The questions are: '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the lands measuring 43 acres, 28 1/2 cents were acquired by the minor son of the deceased and accordingly its value to the extent of deceased's half share is not includible in the 'estate passing'? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the properties devolved on the deceased through a will were ancestral properties in which the deceased's minor son acquired an interest and accordingly only 1/8th value of the ...
Nizam Sugar Factory Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jul-24-1978
Reported in: [1979]120ITR527(AP)
Sambasiva Rao, C.J. 1. The point for consideration in this reference case arises under the C. (P.) S.T. Act, 1964. The question referred to us by the Income-tax Appellate Tribunal is as under : ' Whether, on the facts and in the circumstances of the case, the reserve for the purpose of computing the capital for purposes of deduction under the Second Schedule should be Rs. 36,11,279 or Rs. 80 lakhs ' 2. The answer to this question holds no difficulty. The assessee is a public limited company carrying on business of manufacturing and selling sugar. For the accounting year ended with 30th September, 1968, the company was charged to surtax as per the assessment order dated November 29, 1972. While determining the capital as on the first day of the accounting year, the ITO took into account a reserve of Rs. 80 lakhs. However, suo motu exercising his powers under Section 16 of the Surtax Act, the CIT called for the records and examined as to whether the acceptance by assessing officer of Rs....
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