Andhra Pradesh Court February 1979 Judgments
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Fatima Fauzia and anr. Vs. Syed Ui-mulk and ors.
Court: Andhra Pradesh
Decided on: Feb-28-1979
Reported in: AIR1979AP229
Kondaiah, J. 1. Pursuant to the order of the Supreme Court dated 14 -9-1978 in Civil Appeals Nos. 1105, 1245 and 1269 of 1978 on its file, C. M. A. No. 147 of 1978 is restored to the file of this Court and had come up before us for deciding afresh the principal issue i.e. whether or not there has been a valid and concluded contract of sale between H.E.H. the Nizam Jewellery Trust on the one hand and the respondents 7 to 17, the various tenderers, on the other hand. 2. We may briefly state the material facts, which lie in a narrow compass and gave rise to the submission of our finding to the Supreme Court. The late H. E. H. the Nizam of Hyderabad, Nawab Mir Sir Osman Ali Khan Bahadur had executed a trust deed on March 29, 1951 true copy of which is Ext. A-1, creating the trust called H- E. H, the Nizam's Jewellery Trust (hereinafter referred to as the 'Trust') in respect of 107 items of valuable and rare Jewellery belonging to him, for the benefit of his (1) two sons (i) Prince Azam Jah...
Kalimili Radhakrishniah Vs. the Govt. of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Feb-28-1979
Reported in: AIR1979AP255
1. This appeal arises out of a suit flied for a declaration that a sale held u/s. 5 of the Andhra Pradesh Revenue Recovery Act, 1864 (hereinafter referred to as the Act) on 2-11-1967 is void and for recovery of possession of certain lands in consequence thereof. The plaintiff in the suit is the appellant before this Court.2. The facts that led to the institution of the suit out of which this appeal has arisen may briefly be stated. The plaint schedule lands measuring: Ac. 5-86 cents originally belonged to the joint family of which the plaintiff, his two brothers, Raghuramaiah and Sankariah and their father Venkata Subbaiah, were members. Sankariah, the younger brother of the plaintiff, mortgaged the lands belonging to the family in favour of the State. which is the first defendant in consideration of his having been granted a well subsidy loan of Rs. 750/- in about the year 1951. After the death of Venkatasubbaiah, there was partition of the family properties between the plaintiff and ...
Trustees of H.E.H. Nizam's Religious Endowment Trust Vs. Income-tax Of ...
Court: Andhra Pradesh
Decided on: Feb-21-1979
Reported in: [1981]131ITR239(AP)
Sambasiva Rao, C.J.1. These two writ petitions relate to interest on excess advance tax paid by the trustees of H.E.H. the Nizam's Religious Endowment Trust, Hyderabad. The first relates to the assessment year 1968-69 and the other to 1969-70. Since both of them raise the same question, the Commissioner of Income-tax, Andhra Pradesh, considered the two revisions filed for the two assessment years under a common order. We are for the same reason considering the matters in a common order.2. The petitioners, who were the trustees of H.E.H. the Nizam's Religious Endowment Trust, paid advance tax for the two assessment years in question. There was, however, an additional demand when the assessments were completed. The case of the petitioners at the time of the assessment was that the income of the trust was exempt from tax. The ITO rejected this plea. In appeal, the AAC upheld the claim for exemption. On further appeal to the Income-tax Appellate Tribunal by the revenue which was preferred ...
Deccan Bharat Khandsari Sugar Factory Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-21-1979
Reported in: (1980)14CTR(AP)11; [1980]123ITR802(AP)
Ramachandra Raju, J. 1. This reference under Section 256(2) of the I.T. Act made by the Income-tax Appellate Tribunal, A.P., Hyderabad, at the instance of the assessee, M/s. Deccan Bharat Khandsari Sugar Factory, Hyderabad, raises the question ' whether, on the facts and in the circumstances of the case, the assessment of the unregistered firm was proper and legal '2. The material facts are as follows:--The assessment year is 1970-71. The accounting year of the assessee was the year from October, 1968, ending with September 30, 1969. The assessee filed an application in Form No. 11 on October 16, 1968, before the ITO seeking registration of the firm under Section 185 of the I.T. Act. It has filed the return for the assessment year 1970-71 showing an income of Rs. 58,845. According to the assessee, it was a firm of two partners, Haridwarimal and Rudmal, each owning a 20% share with five minors admitted to the benefits of the partnership and the partnership is evidenced by a partnership ...
D. Heeralal and ors. Vs. the State
Court: Andhra Pradesh
Decided on: Feb-16-1979
Reported in: 1979CriLJ1454
Jayachandra Reddy, J.1. In this Criminal Miscellaneous Petition it is contended that Section 5 of the Essential Commodities Act of 1955 and the Andhra Pradesh Scheduled Commodities (Regulation of Distribution by Card System) Order, 1973 are null and void as they are inconstitutional.2. The facts that gave rise to this petition are as follows :- The three petitioners are the accused in C. C. No. 201 of 1974 on the file of the 11th Metropolitan Magistrate, Secunderabad having been charged with violation of Clause 16 of the Andhra Pradesh Scheduled Commodities (Regulation of Distribution by Card System) Order, 1973, hereinafter referred to as 'the Central Order' and also Section 8 of the Essential Commodities Act, 1955, hereinafter referred to as 'the Act'. The petitioners filed an application before the Metropolitan Magistrate requesting him to state a case for the decision of the High Court that the case involves a question as to the validity of the Act. That application was dismissed. ...
Janata Recreation Centre, Gullapalli Vs. State of Andhra Pradesh and o ...
Court: Andhra Pradesh
Decided on: Feb-15-1979
Reported in: AIR1979AP265
Kondalah, J. 1. This batch of writ petitions challenges the constitutional validity of the provisions of Ss. 2,3, 4, 5, 4 8 and 11 of the Andhra Pradesh Gaming Act, 1914 (hereinafter called the Act), on the ground that they violate the provisions of Arts. 14, 19 and 21 of the constitution of India,2. The facts in all these writ petitions are similar. However, for the sake of convenience we will refer to the facts in W. P. 5768/78.3. The petitioner Janata Recreation Centre is a registered society. whose activities according to the memorandum of Articles of the Association. are basically and essentially cultural activities. Its object is to promote cultural and social welfare of its members by providing amenities for cultural, social and recreational activities to its members and also to promote hue arts and diffusion of useful knowledge and also encourage and participate in dramas, literary competitions, dance and other games. Their members are respectable persons of the locality and so...
Puvvada Pullarao and anr. Vs. the Court of Second Additional District ...
Court: Andhra Pradesh
Decided on: Feb-09-1979
Reported in: 1979CriLJ1228
Madhusudanrao, J. 1. This is a petition under Articles 228 and 228-A of the Constitution of India for the withdrawal of C. C. No. 189 of 1977 on the file of the Court of Second Additional District Munsif-Magistrate, Guntur. The petitioners, who are the two accused in the case, seek withdrawal of the case to the High Court for disposal after determining the constitutionality of the proviso to Sub-section (5) of Section 13 of the Prevention of Food Adulteration Act (hereinafter referred to as 'the Act').2. The Food Inspector, Guntur filed a case against the two petitioners, who are father and son, under Section 16(1-A) and Section 7 read with Section 2(i)(a)(c) of the Act alleging that they were in possession of adulterated groundnut oil for sale and sold a sample to the Food Inspector, Guntur, on 24-1-1977. The sample of groundnut oil purchased from the petitioners was sent to the Public Analyst at Hyderabad for analysis. He reported that the sample was adulterated in so far as it conta...
Kistna Cement Works, Tadepalli Vs. the Secretary, Apseb, Vidyut Soudha ...
Court: Andhra Pradesh
Decided on: Feb-07-1979
Reported in: AIR1979AP291
A. Sambasiva Rao, C.J.1. Is the Andhra Pradesh State Electricity Board within its rights in demanding security deposit in cash representing three months' consumption from the consumers of electrical power? That is the question which is common to both the Writ Appeal as well as the Writ petition. That is why they are placed before us together. The Writ Appeal, arises out of writ petition No. 2359 of 1975 which was dismissed by our learned brother, Sheth J,2. A detailed statement of the facts of the two cases is not necessary. It would be sufficient if we briefly refer to the main features of Writ appeal No. 156 of 1971 in order to appreciate the contentions raised in these two matters: The appellant and the petitioner are consumers of electrical power. The appellant is the Andhra Paper Mills Ltd., Rajahmundry and the petitioner in Writ Petition No. 2224/76 is Kistna Cement Works, the Associated Cement Companies Ltd., Tadepalli. Both these Industries paid the initial consumption deposits...
Moka Narasimhulu Vs. Wealth-tax Officer, A-ward and anr.
Court: Andhra Pradesh
Decided on: Feb-07-1979
Reported in: [1979]119ITR105(AP)
Sambasiva Rao, C.J.1. What is an 'industrial undertaking ' within the meaning oi Section 5(1)(xxxi) of the W T. Act and whether a groundnut oil mill, which extracts oil by crushing groundnut kernel is an ' industrial undertaking ' are the questions which are to be answered in this writ petition.2. The petitioner is a partner of M/s. Mahalakshmi Groundnut Oil Mills, Dharmavaram, which carries on business of crushing groundnut kernel and extracting oil therefrom. The question now is whether his interest in the said Mahalakshmi Groundnut Oil Mills valued at Rs. 1,08,757 is exempt from wealth-tax under Section 5(1)(xxxi) read with the Explanation to Section 5(1)(xxxi). There is no dispute in regard to the value of the writ petitioner's interest in the said mill. The only dispute is whether the mill is an ' industrial undertaking '. However, it must be noticed that before the assessing authority this exemption was not claimed ; nor was it claimed before the appellate authority, viz., the AA...
D. Satyanarayana Murty Vs. the Govt. of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Feb-05-1979
Reported in: AIR1979AP259
ORDER1. The matter arises under the Andhra Pradesh Cinemas (Regulation) Act, 1956 (hereinafter called the Act), Section 6 of the Act excludes the application of all other analogous (provisions) to the construction or reconstruction of a building or the use, or the installation of any machinery in any place or building to be used exclusively for the holding of cinematography exhibitions. The Act directs that in every such case, an application for license or permission shall be made to the licensing authority under the Act in accordance with the Rules made in that behalf. Petitioner satisfied all the Rules and made a proper application to the competent authority which is the District Revenue Officer Guntur, for the grant of a permission to construct a cinema theater in T. S. Nos. 541 and 542 of Kothapeta, Guntur Town. That application was made(?) by the Distt. Revenue Officer on 30-9-74 under R. 9. By reason of these proceedings of the District Revenue Officer dated 30-9-74, the petition...
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