Andhra Pradesh Court July 1978 Judgments
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Controller of Estate Duty Vs. Estate of Late Nookayya Setty a/P. Smt. ...
Court: Andhra Pradesh
Decided on: Jul-22-1978
Reported in: (1978)7CTR(AP)326
S. Obul Reddy, C.J. - This following question has been referred to this Court for its opinion under S. 64(1) of the Estate Duty Act at the instance of the Revenue :'Whether on the facts and in the circumstances of the case, marriage expenses of four daughters can be claimed as deduction from the share of the deceased in the joint family properties' ?2. One Nookaiah died intestate on 22-7-1970, while remaining joint with five of his brothers as a Hindu Undivided family. On the death of Nookaiah, his share in the undivided family properties was 1/6 of 6/7 or 1/7. The deceased Nookaiah had four daughters and wife. The Tribunal was concerned only with the 13/84 share of the deceased Nookaiah. The case of the accountable person (widow of the deceased) was that before bringing to charge 13/84 share of the properties, marriage expenses of four daughters of the deceased were to be deducted on the ground that those expenses were a charge on the properties of the Hindu Undivided Family. This cla...
Kancherla Purshotham Vs. Kadimcherla Nageswara Rao and ors.
Court: Andhra Pradesh
Decided on: Jul-21-1978
Reported in: AIR1979AP48
Madhusudan Rao, J. 1. This Full Bench is constituted to resolve a conflict of views in regard to the mode of appropriation of open payments made by an agriculturist debtor towards a debt contracted after the commencement of the Madras Agriculturist's Relief Act, 1938 which was adapted in this State as the Andhra Pradesh (Andhra Area) Agriculturist Relief Act.2. The appellant is the plaintiff. The contesting respondents 1 to 4 are the defendants 1 to 4 respectively. The second defendant is the undivided son of the first defendant. The defendants 1, 3, and 4 executed a mortgage hand in favour of late Kancherla Narasimham, the father of the plaintiff for Re, 16,000 on 8-11-1951 agreeing to pay the amount in four equal yearly installments of Rs. 4,000 with interest at 10% p.a. and in default of payment of the instalments at 12% compound interest per annum. They made part-payments of Rs.7,000 on 15-3-53, Rs. 800 and 17-2-55, Rs. 600 on 19-3-55, Rs. 1,400 on 12-6-56, Rs. 1,460 on 22-9-56, Rs...
In Re: Kollipara Sreeramulu
Court: Andhra Pradesh
Decided on: Jul-19-1978
Reported in: AIR1979AP30
ORDER1. This revision petition is against an order allowing an application of the respondent herein who is the plaintiff in O. S. No.78/74 on the file of the Court of the Subordinate Judge, Machnipatnam for being examined on commission. The application was made on two grounds. The first ground was that her husband was a retired Subordinate Judge, that during the lifetime of her husband she used to observe 'Ghosha' and never came out of her house and that after her husband's death about 6 or 7 months back she was not coming out of the house. The second ground was that she is old and infirm to move out of the house. The Court below held that it may be that there was no practice of observing 'Ghosha' in the family of the plaintiff but it is a common knowledge that in our country the wives of senior officers of the Government do not appear in public offices and are not expected to be present in public offices. It is. there fore, not improbable that the petitioner Was not coming out from he...
P. Ramachandra Chetty Vs. Secretary, Ministry of Food, Govt. of India, ...
Court: Andhra Pradesh
Decided on: Jul-19-1978
Reported in: AIR1979AP28
Narasinga Rao, J. 1. In this petition under Art. 228 of the Constitution of India, the petitioner seeks the proceedings of seizure of the foodgrains to be quashed by the issue of an appropriate writ or direction.2. The petitioner is a licensed foodgrains dealer at Chittor. On 9th and 10th Feb 1973, the D.S.P. Vigilance Cell, Inspectors and other Revenue Officials entered the residence-cum-business premises of the petitioner, searched the premises and seized nearly 2000 bags of foodgrains. According to the officials that raided the shop, there was suppression of stock as compared with the details of the price list board exhibited in the shop. As per the board, the stock on hand was 287 bags of rice on 8-2-73. After the sale of 193 bags on 8-2-73, the opening balance on 9-2-73 we, 94 bags only but there was excess of 1820 bags. The officials thus allege that the petitioner contravened C1. 7-A of the A. P. Foodgrains Dealers Licensing Order, 1964. They, therefore, seized the excess stock....
Ch. Krishnama Naidu Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-17-1978
Reported in: AIR1979AP18
ORDER1. The declarant is the petitioner. The main contention is that the major son born to him through his holding and if so, there will not be surplus to be surrendered by the petitioner. Both the Tribunals have held that the petitioner's marriage with the said Kanthamma took place after 1952 and therefore Kanthamma is not the legally wedded wife of the petitioner and her children are illegitimate and they cannot be treated as members of the family of the petitioner.2. Sri I. A, Naidu, the learned counsel for the petitioner, contends that this finding of the Tribunals below is illegal. It is true that the petitioner pleaded before the Tribunals below that the marriage took place in the year 1948, but the same has not been accepted and it has been held concurrently that the marriage took place after 1852 and therefore it is void. But S. 16(1) of the Hindu Marriage Act which was introduced by the amended Act 68 of 76 confers legitimacy on such children and the same reads follows:-'16 (1...
E. Krishna Reddy Vs. R. Prithvinathan
Court: Andhra Pradesh
Decided on: Jul-14-1978
Reported in: AIR1979AP6
ORDER1. This Civil revision petition is directed against the order of the District Munsif, Bhongir whereby he dismissed the petition to set aside the exparte decree Passed by the, the VII th Asst., Judge, City Civil Court, Madras. 2. The respondent herein obtained a money decree in O. S, 3536/74 on the file of the VII th Asst. Judge, City Civil Court, Madras. That was an ex parte decree against the petitioner herein. This decree dated 29-4-1975 was not transferred by the decree-holder to the Court of the District Munsif, Bhongir for execution. In E. P. filed before the District Munsif the decree-holder obtained an order for the arrest of the petitioner. at that stage the petitioner moved the District Munsif, Bhongir for setting aside the ex parte decree passed by the VII th Asst. Judge City Civil Court, Madras. That Petition was opposed by the decree holder contending that the executing Court has no Jurisdiction set aside the ex parte decree passed by the VII th Asst. Judge City Civil ...
Southern Steel Ltd. Vs. Union of India (Uoi) and
Court: Andhra Pradesh
Decided on: Jul-13-1978
Reported in: 1979CENCUS255D; 1979(4)ELT402(AP)
Alladi Kuppuswami, J.1. The Petitioner is a public limited Company having its registered office at Calcutta and its Factory at Maulali, Hyderabad. It manufactures and deals in iron and steel goods. Since the goods are excisable goods, the petitioner obtained a licence from the appropriate authorities of the Central Excise Departmant. The petitioner is paying excise duty under what is popularly known as 'Self Assensment Scheme' under chapter VII-A of the Central Excise Rules (referred to in this Judgment as the Rules). Under this Scheme, the assessee has to file with the proper officer for approval a list of goods in such form as the Collector may direct giving the full description of the goods, Item number and sub-item to the first schedule to the Act under which such goods fall, the duty leviable on such goods etc., before removing the excisable goods. The appropriate officer approves the list with such modifications as are considered necessary. Accordingly the assessee was submitting...
Commissioner of Wealth-tax Vs. Trustees of H.E.H. the Nizam's Sahebzad ...
Court: Andhra Pradesh
Decided on: Jul-11-1978
Reported in: [1981]129ITR796(AP)
Madhava Rao, J. 1. Referred Case No. 79 of 1976 pertains to the years 1957-58 to 1966-67, while Referred Case No. 121 of 1976 is for the assessment years 1967-68 to 1969-70. Both the cases are in respect of the assessment of the wealth-tax for the properties in the hands of the trustees of H.E.H. the Nizam's Sahebzadi Anwar Begum Trust, Hyderabad. The questions of law that arise are common to both the cases. The Income-tax Appellate Tribunal of Hyderabad, Bench ' B ', referred the following questions of law for decision :' 1. Whether, on the facts and in the circumstances of the case, even where a single assessment order for each year is passed incorporating all the items of wealth, tax should be charged on those items separately ?2. Whether, on the facts and in the circumstances of the case, the jewellery mentioned in Part II of the First Schedule could be excluded in determining the net wealth assessable in the assessee's hands for each of the valuation dates ?3. Whether, on the fact...
G. Sreeramulu Vs. V. Rangaswamy and anr.
Court: Andhra Pradesh
Decided on: Jul-05-1978
Reported in: 1978CriLJ1475
ORDERMuktadar, J.1. The petitioner filed a complaint in the XI Metropolitan Magistrate, Secunderabad out of which C. C. 436 of 1977 arises. In that complaint the petitioner herein has made N. K. Subrahmanyam as Accused-1 and V. Rangaswamy as Accused-2 and according to the petitioner, the date of occurrence is in April, 1977. The facts alleged in the complaint, according to the petitioner, make out a case under Sections 409 and 420, I.P.C. Another complaint has been filed by A-2 in C. C. 436 of 1977 in the Court of Sub-Divisional Judicial Magistrate, Tirupur. In that complaint the date of occurrence is stated to be 20th June 1977. Rangaswamy, who is the complainant before the Sub-Divisional Judicial Magistrate, Tirupur, has made sriramulu as A-l and G. V. S. Ranga Rao as A-2. Now, G. V. S. Rangarao, A-2 before the Sub-Divisional Judicial Magistrate, Tirupur, is not the accused in C, C. 436 of 1977 on the file of the XI Metropolitan Magistrate, Secunderabad, nor is Subrah-manyam, A-l, in...
Somisetti Ramanaiah Vs. the District Supply Officer, Chittoor
Court: Andhra Pradesh
Decided on: Jul-04-1978
Reported in: AIR1979AP19
ORDER1. The petitioner is a dealer in foodgrains. On 24-1-1973 he was found transporting 360 bags of rice in three lorries. The petitioner as well as the drivers of the lorries were prosecuted before the Judicial 1st Class Magistrate, Tirupati in C. C. No 19 of 1975 for contravention of cl. (3) of the Andhra Pradesh Paddy and Rice (Restriction on Movement) Order, 1970 read with Ss. 7 and 8 of the Essential Commodities Act The learned Magistrate acquitted the accused. A Criminal Appeal No. 730/1976 was preferred by the State to this Court which was dismissed on 13-8-1977. Meanwhile, the District Revenue officer also proceeded under S. 6-A of the Essential Commodities Act and as he was satisfied that there was a contravention of the order referred to above he directed confiscation of the goods seized. The petitioner preferred an appeal to the Judicial authority namely Sessions Court, Chittoor under S. 6-C of the Act. His appeal was dismissed and the order of confiscation was confirmed. 2...
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