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Andhra Pradesh Court April 1979 Judgments

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Apr 04 1979

Gulam Mustafa Vs. Tahara Begum and anr.

Court: Andhra Pradesh

Decided on: Apr-04-1979

Reported in: 1980CriLJ124

ORDERVenkateswara Rao, J.1. The only question that arises for consideration in this revision petition is whether a Mohammadan wife aged 15 years, is entitled to initiate action without a next friend, for maintenance under Section 125 of the Cr. P.C. The husband is the petitioner before this Court.2. The respondent who is divorced, applied to the III Metropolitan Magistrate for an order of maintenance under Section 125 Cr. P. C. alleging that her husband has refused to maintain her despite his having sufficient means therefor. As the learned Magistrate found on evidence that the respondent was aged only 15 years at the date on which she made the application for maintenance, he rejected her claim on the ground that being a minor, she was not competent to maintain the action unless she is represented by a guardian. This order was however reversed in revision by the learned Metropolitan Additional Sessions Judge, Hyderabad, and the matter was remanded to the Court of first instance for dis...


Apr 03 1979

Controller of Estate Duty Vs. V. Rama Mohan Gupta

Court: Andhra Pradesh

Decided on: Apr-03-1979

Reported in: [1981]127ITR273(AP)

Ramanujulu Naidu, J. 1. At the instance of the Controller of Estate Duty, Andhra Pradesh, Hyderabad, the above reference is made by the Income-tax Appellate Tribunal, Hyderabad, under Section 64(1) of the E.D. Act, 1953, referring the following question of law, arising out of its order, for the opinion of this court :' Whether, on the facts and in the circumstances of the case, only 1/5th share in the Kakinada house is includible or the entire value of the property is to be included in the principal value of the estate of the deceased '2. The material facts, giving rise to the above reference as incorporated in the statement of case drawn up by the Tribunal, may be briefly stated : The deceased and his three brothers constituted a HUF. By an award dated March 9, 1952, registered in the office of the Registrar at Kakinada, the deceased and his brothers became divided. Certain properties were allotted thereunder to the HUF consisting of the deceased and his five sons, Venkata Narayana, R...


Apr 03 1979

Ghanshyamdas Kishan Chander Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Apr-03-1979

Reported in: [1980]121ITR121(AP)

C. Kondaiah, C.J.1. At the instance of the assessee, the Income-tax Appellate Tribunal, Hyderabad Bench, has submitted under Section 256(1) of I.T. Act, 1961 (hereinafter referred to as 'the Act'), a statement of case for the opinion of this court on the following question of law :'Whether, on the facts and in the circumstances of the case, the assessee is liable to tax on capital gains under Section 45 ?'2. The father of the karta of the assessee-Hindu undivided family suffered a decree for a sum of Rs. 5,40,986-3-0 in favour of one Sri Chand Ratan Dhanda in execution of which decree, through an assignee, the judgment-debtors were arrested on April 6, 1932, by an order of the High Court dated April 3, 1932. One Pannalalji and his father stood as sureties to obtain release of the judgment-debtors. The sureties obtained mortgages in respect of five properties belonging to the judgment-debtors under five different documents. We are concerned in this case with two mortgages, one dated May...


Apr 03 1979

Bijinibemula Linga Murthy Reddy and ors. Vs. Binji HussaIn Saheb and a ...

Court: Andhra Pradesh

Decided on: Apr-03-1979

Reported in: 1979CriLJ1147

ORDERVenkateswara Rao, J.1. These petitions are filed under Section 482 Cr. P.C. by the respondents in M. C. Nos. 1 and 2 of 1979 on the file of the Sub-divisional Magistrate, Nandyal, for quashing the orders made against them under Sections 144 and 111 of the Code on 2-1-1979 and 3-1-1979 respectively. The parties to both the petitions are the same.2. The Sub-divisional Magistrate (Executive), Nandyal, purporting to act under Section 144 Cr. P.C. issued an order in M. C. No. 1/1979 on 2-1-1979 directing the petitioners herein not to obstruct Binji Hussain Saheb, the first respondent in these cases, from taking water to his land from S. No. 533 belonging to the petitioners. The very next day i. e. on 3 1-1979 he issued another order under Section 111 Cr. P.C. calling upon the petitioners to show cause why they should not be asked to execute bonds for Rupees 1000/- with two sureties each for a like sum to keep the peace for one year on the ground that he had credible information that th...


Apr 02 1979

Seetha Mahalakshmi Rice and Groundnut Oil Mill Contractors Co. Vs. Com ...

Court: Andhra Pradesh

Decided on: Apr-02-1979

Reported in: (1980)14CTR(AP)330; [1981]127ITR579(AP)

Kondaiah, C.J. 1. This writ petition by the assessee under Article 226 of the Constitution of India gives rise to a short question of law whether, on the facts and in the circumstances, the Commissioner of Income-tax has or has not exercised his discretion vested in him under Section 271(4A) of the I.T. Act, 1961 (hereinafter referred to as ' the Act ').2. In order to appreciate the scope of the question, it is necessary to briefly state the admitted facts. The petitioner is a partnership firm carrying on business in rice and groundnut oil mill from the year 1953 at Vijayawada. Since 1953, the assessee had been filing returns well in time and was co-operating with the department in the assessment proceedings. There was a change in the constitution of the firm since the assessment year 1965-66. 3. For the assessment year 1965-66, the return of income was due to be filed by the assessee on or before September 30, 1965. The assessee hadfiled the return only on October 5, 1966. On July 27,...


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