Andhra Pradesh Court November 1979 Judgments
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Controller of Estate Duty Vs. Estate of Late Smt. K. Narasamma (Accoun ...
Court: Andhra Pradesh
Decided on: Nov-30-1979
Reported in: [1980]125ITR196(AP)
Punnayya, J.1. At the instance of the Controller of Estate Duty, Andhra Pradesh, Hyderabad, the I.T. Appellate Tribunal of Hyderabad, has made this reference under Section 64(1) of the E.D. Act of 1953, for the opinion of this court on the following questions of law :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the ante-adoption agreement entered into by the deceased with the natural father of the adopted son with reference to the property bearing No. 6937 was of no effect at all 2. Whether, under the facts and circumstances of the case, the value of property No. 6937 passed either wholly or partly on the death of the deceased ' 2. The material facts that give rise to these questions are as follows : One Kailasa Venkanna got divided from his brother, Kailasa Krishna, some time in the year 1895 and executed a registered will on August 5, 1907, by which he bequeathed to his wife, Kailasa Narasamma, his movable and immova...
K. Narayanaswamy and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-27-1979
Reported in: 1980CriLJ588
ORDERMadhusudan Rao, J.1. This is a petition for anticipatory bail under Section 438 Cr. P. C. The petitioners are the accused 1 to 3 in Crime No. 162 of 1979 of the Dharmavaram Police Station. The case is registered under Sections 307 and 324, Indian Penal Code on the report of one Lakshmi, who alleged in the report that, on 21-10-1979 at about 11.30 A.M. while she was drawing water from the well near her house, the 2nd petitioner caught hold of her hands and the 1st petitioner stabbed her with a dagger with an intention to kill her. It is further alleged that the petitioners l and 2 attacked the (sic) said Lakshmi at the instance of the 3rd petitioner,2. Smt. K. Sesharajyam, the petitioners' learned Counsel, submitted (sic) that the de facto complainant Lakshmi was discarded by her husband long ago, that she developed illicit intimacy with the 3rd petitioner and that, as the 3rd petitioner was being prevailed upon by his elders and the 1st and 2nd petitioners to sever his connections...
Smt. Lakshmisagar Reddy Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Nov-21-1979
Reported in: (1980)16CTR(AP)366; [1980]123ITR601(AP)
Kondaiah, C.J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'), at the instance of the accountable person, by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the compensation amount of Rs. 74,960 was property passing on the death, liable to estate duty under the Estate Duty Act of 1953 '2. The material facts as disclosed from the statement of case may briefly be stated: The accountable person's husband, N. Vidyasagar Reddy, a captain in the Indian Airlines Corporation, died in an air accident. The Indian Airlines Corporation (employer) paid to the deceased captain's wife (applicant herein) a sum of'Rs. 91,586 which included a sum of Rs. 74,960 towards compensation under Rule 73 of the Indian Airlines Corporation Employees' Service Rules and Establishment Orders. The accountable person claimed exem...
Merla Veera Venkata Satyanarayana Chowdary Vs. the Government of Andhr ...
Court: Andhra Pradesh
Decided on: Nov-20-1979
Reported in: AIR1980AP154
P.A. Chowdary, J. 1. This writ appeal by the writ petitioner is against an order of dismissal passed by our learned brother Ramachandra Rao J. The writ petition was filed for the issuance of a writ of prohibition forbidding the State of Andhra Pradesh from proceeding with a revision petition filed by one P. Venkata Rao, (third respondent herein) Sarpanch of Velangi Gram Panchayat, against a written communication of the Divisional Panchayat Officer, Kakinada , dated 22-5-1979 holding that the aforesaid Sarpanch of Velangi having suffered a disqualification under Section 25 clause (2) of the Andhra Pradesh Gram Panchayats Act, 1964 (hereinafter referred to as 'the Act') ceased to be the Sarpanch of the Valangi Gram Panchayat with effect from 3-5-79. 2. The prodigious litigation in our Courts on Gram Panchayat matters attests to the social fact of a near complete fragmentation of our rural life which is probably due to the paucity of sufficient opportunities for creative employment. Court...
Praga Tools Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-19-1979
Reported in: [1980]123ITR773(AP)
C. Kondatah, C.J.1. The Income-tax Appellate Tribunal, Hyderabad Bench, has, at the instance of the assessee, referred the following question of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act ') for the opinion of this court:' Whether, on the facts and in the circumstances of the case, the sums of Rs. 1,01,282 and Rs. 97,357 paid by the assessee by way of royalty to its foreign collaborators during the accounting years relevant for the assessment years 1965-66 and 1966-67 respectively are deductible as revenue expenditure under Section 37 of the Income-tax Act, 1961 '2. In order to appreciate the scope and ambit of the question, we shall briefly refer to the facts admitted or found by the Tribunal which gave rise to the question : The applicant-assessee is a Government company under Section 617 of the Companies Act, 1956, which has been carrying on business in the manufacture of precision and machine tools, machinery and forgings since 1942. ...
Y.R.S. Rao Vs. Deputy Director of Agriculture and ors.
Court: Andhra Pradesh
Decided on: Nov-16-1979
Reported in: 1980CriLJ1364
Madhava Reddy, J.1. In this batch of Writ Petitions the validity of Sections. 3 (K)(1), 29, 30, 31, 32 and 33 of the Insecticides Act, 1969 (Central Act 46 of 1968) (hereinafter referred to as the Act or Insecticides Act) is challenged as unconstitutional, violating Articles. 14, 19(1)(d)(f) and (g) and 21 of the Constitution of India.2. Writ Petition No. 4024/78 and Writ Petition No. 4025/78 are by the Branch Manager and Regional Sales and Technical Manager of Bayer (India) Limited (Hereinafter referred to as the company) and are filed in the following circumstances.3. The Bayer (India) Limited is a company registered under the Companies Act with its registered Office at Bombay. The Company manufactures among other things insecticides, pesticides and other chemcals including metasystox 25%. Sri Y.R.S. Rao, the petitioner is the Branch Manager and Regional Sales and Technical Manager of that company. On 19th Feb. 1977 a complaint was filed by the Deputy Director of Agriculture, Karimna...
Reddipilli Chinna Rao and Etc. Vs. Reddi Lorudu and ors.
Court: Andhra Pradesh
Decided on: Nov-02-1979
Reported in: AIR1980AP279
Jayachandra Reddy, J.1. These two appeals arise out of the order passed by the Motor Accidents Claims Tribunal Visakhapatnam, awarding Rupees 58,000/- as compensation to the claimants under Section 110-A of the Motor Vehicles Act. The owner of the bus A. A. V. 1099 and the United India Fire and General Insurance Co., Ltd., have been held to be liable to pay this amount of compensation. The bus owner is held to be liable to pay Rs. 8,000/- and the Insurance company is held to be liable to pay the balance. C. M. A. No. 688 of 1976 has been filed by the owner of the bus whereas C. M. A. No. 650 of 1977 has been filed by the insurance company. For convenience sake the parties will be referred to as they were arrayed in O. P. 36 of 1972 before the Motor Accidents Claims Tribunal.2. The 1st petitioner is the wife and petitioners 2 and 3 are the daughter and son and petitioners 4 and 5 are the mother and father of late Reddi Joannes who died at about 6-50 A. M. on 12-1-1972 in the bus acciden...
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