Andhra Pradesh Court August 1978 Judgments
Yeturu Dasaratharami Reddy Vs. Yeturu Pujjamma and ors.
Court: Andhra Pradesh
Decided on: Aug-31-1978
Reported in: AIR1979AP111
1. The appellant is the auction purchaser of the property which was sold in execution of the decree passed in O. S. No. 159/62 on the file of the District Munsif's Court, Kavali, During the pendency of the suit, the defendant therein viz., Venkamma died and her sans and daughter viz., (1) Veera Raghavareddy (2) Ramachandra Reddy; (3) Venkatasubbamma and (4) Annapurnamma mere brought on record and thereafter a decree was passed against the estate of Venkamma. The decree-holder then filed E. P. No. 81/70. That E. P. was transferred to the District Munsifs Court, Kovur because the property was situated within the jurisdiction of Kovur D. M C. Notices under O. 21, R. 66 C. P.C. mere issued to ail the Judgment-debtors who were the legal representatives of Venkamma and those notices mere served on them on various dates. Eventually the sale was held on 10-1-1972 and was confirmed on 15-2-1972 Unfortunately however Veeraraghavareddy died on 7-1-72 i. e three days before the sale took place. Co...
Tag this Judgment!Aitha Narasaiah and Co. and anr. Vs. the State of Andhra Pradesh and a ...
Court: Andhra Pradesh
Decided on: Aug-30-1978
Reported in: [1979]43STC183(AP)
Raghuvir, J.1. The common question at issue in the group of writ petition is : When 'rice' is taxed under the Central Sales Tax Act (74 of 1956) (the Central Act) whether the tax paid on paddy (out of which 'rice' has been procured) has to be reimbursed to the exporter. The question is raised by some dealers having paid the tax on paddy, demanded .reimbursement, in one case the revenue having reimbursed the exporter rescinded the order and in other cases the dealers apprehended in like proceedings orders of rescission per instructions of the State Government in R. O. No. B/ 7000284/76 dated 14th February, 1977, and have approached this Court to interdict the revenue authorities to refrain from invoking steps as indicated in the instructions.2. M/s. Sri Dhanalakshmi Rice Company, Nellore, between 7th September, 1976, and 31st March, 1977, returned their inter-State turnover of rice in Rs. 4,47,290 and showed the rice was procured out of paddy purchased by them in Rs. 3,04,688, which (pa...
Tag this Judgment!Khazi Mohd. Abbas Ali Vs. Andhara Pradesh Wakf Board and ors.
Court: Andhra Pradesh
Decided on: Aug-28-1978
Reported in: AIR1979AP116
ORDER1. This is ' application for the issue of a writ in the nature of a writ of certiorari, to call for the records relating to the proceedings F. No. 138/74 Nazirul Quazaath/188 dated 23-4-1977 of the Andhra Pradesh Wakf Board, and to quash the same. 2. The relevant facts are as follows: The dispute in this writ petition relates to the appointment of Khazi to the areas of Nalgonda and Devarakonda. Originally one Khazi Gulam Mohiuddin, was the Khazi. He died in 1910 A. D. He had a son Mohammed Obedullah, who pre-deceased him, leaving behind two sons Mohammed Abdul Wahab, the father of the 3rd respondent and Mohammed Abbas Ali, the petitioner herein. Certain grants including Jagirs were endowed for the performance of services of Khazi of Nalgonda and Devarkonda. In 1352 fasli, the succession was granted in favour of Khazi Gulam Mohiuddin, son of Khazi Mohammed Abdul Wahab, with Shikmi rights of the petitioner Md. Abbas Ali, and the other heirs of Mohammed Abdul Wahab. Gulam Mohiuddin, ...
Tag this Judgment!Indian Drugs and Pharmaceuticals Ltd., Hyderabad Vs. Savanji Transport ...
Court: Andhra Pradesh
Decided on: Aug-25-1978
Reported in: AIR1979AP41
1. I am reluctantly dismissing this appeal. The Indian Drugs and Pharmaceuticals Ltd. is the plaintiff and Savani Transport (P) Limited is the defendant. The plaintiff manufactures Drugs and Pharmaceuticals at Hyderabad. It transpires from evidence that the plaintiff entrusted 495 cartons of medicines consisting of Apidin Tablets and APC tablets to the defendant's branch at Hyderabad on 11th Nov., 1971 to be transported to their Ahmedabad Branch. When they were entrusted, they were in good condition. The Ahmedabad Branch received the goods, but found 26 packages (17 cases of Apidin Tablets and 9 cases of APC tablets) in a damaged condition. So, they sent back the damaged packages to the plaintiff through defendant's lorry on 25th Nov., 1971. They found oil marks on the outward packages of the carboard carton and bad smell emanating from the packages and they were unfit for human consumption. At Hyderabad, those cases were opened in the presence of M.Santosh Kumar, Central Branch Manage...
Tag this Judgment!M.V. Subba Rao Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Aug-25-1978
Reported in: AIR1978AP453
Lakshmaiah, J.1. This is an application filed under Article 226 of the Constitution of India for the issuance of an appropriate writ seeking a declaration that Rule 10 of the Andhra Pradesh Minor Minerals Concession Rules, 1966 to the extent of imposing 'Dead Rent' and the levy of 'Cess' is ultra vires Mines and Minerals (Regulation and Development) Act, 1957 and as well ultra vires of Articles 14, 19(1)(f), 19(1)(g), 31 and 265 of the Constitution of India and for the issuance of a consequential direction restraining the respondents from levy and collection of dead rent and cess.2. The petitioner is a lessee for the minor mineral of black granite under Section 15(3) of the Mines and Minerals (Regulation and Development) Act, 1957 (referred to hereinafter merely as 'the Act') the State Government has been given the power to prescribe the Royalty in relation to the minor minerals removed or consumed. But it was disabled from enhancing the royalty except once in four years. under Section...
Tag this Judgment!Mohd. Ameer and ors. Vs. Rudra Shankaraiah and ors.
Court: Andhra Pradesh
Decided on: Aug-25-1978
Reported in: 1979CriLJ247
ORDERPunnayya, J.1. This revision case is directed against the order passed by the Sessions Judge, Kareemnagar in Criminal Revision Petition No. 5/76 reversing the order passed by the Judicial First Class Magistrate, Sircilla in M. C. No. 4/73.2. There is a dispute regarding the possession in Survey No. 695 of Sircilla town measuring 10 guntas between Rudra Shankariah and five others, who are respondents herein and who will hereinafter be referred to as first party, and Mohd. Ameer and seven others who are the petitioners herein and who will also hereinafter be referred to as second party.3. On 18-6-1972, the second party along with several Muslims went to S. No. 695 and errected barricade with stones as they claim it to be the Muslim graveyard. The first party along with 4 to 5 hundred Hindus went to S. No. 695 to resist the second party. When both parties were about to clash with each other, the police rushed to the scene and averted the clash and breach of peace. As there is every l...
Tag this Judgment!Sri Kanyakaparameswari Anna Satram Committee, Vijayawada and ors. Vs. ...
Court: Andhra Pradesh
Decided on: Aug-21-1978
Reported in: AIR1979AP121
1. Plaintiffs are the appellants. The first plaintiff is an Association originally constituted in 1871 with the name 'Sri Kanyaka Parameswari Anna Satram Sangham, Vijawada' and later on registered on 28-5-1947 under the Societies Registration Act, 1860 as 'Sri Kanyaka Parameswari Anna Satram Committee, Vijayawada'. Tbs. plaintiffs claim that the first plaintiff-Institution is a Denominational in institution both religious and charitable, envisaged under Art. 28 of the Constitution or India, and is governed by the Vassvi Kanyaka Parameswari Cult', and seek to inter diet the acts of the defendants 1 and 2, the Commissioner and the Deputy Commissioner of Hindu Religious and Charitable Endowments Department, Government of Andhra Pradesh, respectively from interring with the administration and management of the first plaintiff-Institution. Their case is: The General Body of the first plaintiff-Institution consists of only members belonging to Arya Vysya Community and no person of alive othe...
Tag this Judgment!Ch. Venkateswara Rao Vs. State of A.C.B.
Court: Andhra Pradesh
Decided on: Aug-21-1978
Reported in: 1979CriLJ255
ORDERPunnayya, J.1. The petitioner seeks for quashing the order passed by the Special Judge for SPE and ACB cases, Hyderabad in Cri. M, P. No. 165/1978 in C. C. No. 38/1975.2. Previous to this petition, the petitioner filed Cri. M. P. No. 156/78 when he entered upon the defence after the prosecution evidence was closed. In that petition he requested the Court to issue summons for the attendance of the 13 persons as defence witnesses mentioned in his petition. The learned Judge ordered for the issuance of summons on the condition of the petitioner depositing probable T. A. and D. A. permissible to the witnesses under the rules within one week. Then the (petitioner filed the petition Cri. M. P. No. 165/1978 explaining the pecuniary circumstances which prevented him from depositing the amount directed by the Court as per the orders mentioned above. In explaining the (pecuniary circumstances under which he was placed, he submitted that he is being paid a meagre subsistence allowance of Rs....
Tag this Judgment!Commissioner of Income-tax Vs. B. Ranga Reddy
Court: Andhra Pradesh
Decided on: Aug-17-1978
Reported in: [1979]118ITR897(AP)
Sambasiva Rao, C.J.1. The point in these income-tax cases is about the notice under Section 148 of the I.T. Act, whether it should be given to the HUF as the assessee and about the period of limitation for issuance of such a notice ?2. The material facts will have to be noted before the question is taken up for consideration. Certain land belonging to a HUF was acquired. Compensation of Rs. 3,57,025 was fixed and interest of Rs. 80,930 accrued on it. However, the joint family was never an assessee under the I.T. Act. The karta of the family was never being assessed. He was submitting only his individual returns. This compensation and interest were paid in the year 1954-55. But in 1967 the authorities concerned wanted to reopen the assessment and, for that purpose, gave a notice dated July 30, 1967, purporting to be one under s, 148 of the Act. It is very pertinent to note that this notice was issued in the individual name of the assessee. There was no reference at all to the joint Hind...
Tag this Judgment!Commissioner of Gift-tax Vs. Bandlamudi Subbaiah
Court: Andhra Pradesh
Decided on: Aug-16-1978
Reported in: [1980]123ITR509(AP)
Sambasiva Rao, C.J.1. This tax case raises questions under the Gift-tax Act and the general Hindu law. The revenue seeks reference of the two following questions to this court:' (1) Whether, on the facts and in the circumstances of the case, the value of the gifts made to the married daughters is eligible to gift-tax under the Gift-tax Act ? ' (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in setting aside the order of the Appellate Assistant Commissioner in respect of the gifts made to the married daughters ' 2. The assessment year we are concerned with is 1971-72. There is no dispute that up to 1971, there was an undivided joint family consisting of the father, sons and six daughters, three of whom had been married earlier. In the partition deed of 1971, while dividing the properties, the father and the sons made provision not only for the three married daughters but also for the three unmarried daughters. Agricultural land...
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