Andhra Pradesh Court April 1980 Judgments
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Kediya Vanaspati P. Ltd. and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Apr-25-1980
Reported in: [1981]51CompCas389(AP)
Amareswari, J. 1. The five accused in C.C. No. 6 of 1977 on the file of the Chief Metropolitan Magistrate, Hyderabad are the petitioner herein. 2. Accused No. 1 is a private limited company in Hyderabad manufacturing vanaspathi. A-2, Banwarilal, is the director of the company. A-3 and A-4 are employees. A-5 is an electrician of the neighbouring village, Madannapet. They were tried on several counts and were convicted for offence under ss. 39 and 44 of the Indian Electricity Act read with ss. 379, 109 and 201, IPC, and sentenced to various terms of imprisonment and fine for theft of electrical energy and for causing disappearance of evidence. 4. In brief, the prosecution is as follows : On the intervening night of 15th and 16th May, 1975, several officer of the Electricity Board made a surprise visit to the premises of A-1 company for detecting theft of electrical energy. After reaching the premises at 1-30 a.m. they asked the watchmen to open the gate after disclosing their identity. T...
Kediya Vanaspati Pvt. Ltd. and ors. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Apr-25-1980
Reported in: 1981CriLJ203
1. The five accused in C.C. No. 6 of 1977 on the file of the chief Metropolitan Magistrate, Hyderabad are the petitioners herein. 2. Accused No. 1 is a Private Limited Company in Hyderabad manufacturing Vanaspati. A-2 Banwarilal is the Director of the Company. A-3 and A-4 are the employees. A-5 is an Electrician of the neighbouring village, Madannapet. They were tried on several counts and were convicted for offences under Sections 39 and 44 of the Indian Electricity Act read with Sections 379, 109 and 201, I.P.C. and sentenced to various terms of imprisonment and fine for theft of electrical energy and for causing disappearance of evidence. 3. In brief, the prosecution is as follows :- On the intervening night of 15th and 16th May, 1975 several Officers of the Electricity Board made a surprise visit to the premises of A-1 Company for detecting theft of electrical energy. After reaching the premises at 1-30 a.m. they asked the watchman to open the gate after disclosing their identity. ...
Warner Hindustan Ltd. and anr. Vs. Income-tax Officer and ors.
Court: Andhra Pradesh
Decided on: Apr-25-1980
Reported in: [1982]134ITR158(AP)
Madhava Reddy, J. 1. In these writ petitions the validity of r. 19A of the I.T. Rules, 1962, as it stood applicable to the assessment years 1969-70 and 1974-75, is challenged as ultra vires of s. 80J of the I.T. Act, 1961, in so far as it prescribes that in computing the capital employed in an industrial undertaking, (1) the borrowed money and debts due by the assessee should be deducted, (2) that it should be computed as on the 1st day of the previous year, and (3) that it should be assessed at the written down value of the asset after allowing depreciation. These writ petitions can be conveniently disposed of by a common judgment. 2. Section 80J of the I.T. Act, in so far as it is relevant for our present purpose, reads as follows: '80J. Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases. - (1) Where the gross total income of an assessee includes any profits and gains derived from an industrial undertak...
Y. Venkannachowdary Vs. the Special Deputy Collector, Land Acquisition ...
Court: Andhra Pradesh
Decided on: Apr-23-1980
Reported in: AIR1981AP232
Seetharama Reddy, J. 1. This review raises the question of rate of interest to be awarded on the amount of compensation under the Land Acquisition Act vis-a-vis the lands acquired for the Central Government in the year 1963. The material particulars, in brief, may be sequenced. 2. The lands of the petitioners were acquired for the Central Government, inter alia, towards the construction of Railway Staff Quarters; and possession of the lands was taken over on 6-12-1963, 12-1-1964 and 15-6-1965. Interest at the rate of 4 per cent per annum was awarded on the compensation amount; and the same was eventually confirmed by this Court in the appeal, which is now sought to be reviewed. 3. The grounds briefly are: An honest mistake was committed by the Counsel in not bringing to the notice of the Court, paragraph 21 of Schedule IV of Part III of the Land Acquisition Manual, which provides for interest at the rate of 6 per cent per annum in cases of acquisition of land for the purposes of the Ce...
Additional Commissioner of Income-tax, Andhra Pradesh Vs. K. Ramachand ...
Court: Andhra Pradesh
Decided on: Apr-18-1980
Reported in: (1981)20CTR(AP)60; [1981]127ITR414(AP)
Lakshmatah, J. 1. In this reference under s. 256(1) of the I.T. Act, 1961, the question referred to us by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax is : 'Whether, on the facts and in the circumstances of the case, the salary income of the assessee as a judge of the Andhra Pradesh High Court could be included for the purpose of assessment of the year 1969-70 ?' 2. The facts necessitating the reference of the aforesaid question are as follows : Facts : The assessee is an individual. He was practising as an advocate. For the legal profession he carried on, the assessee had been maintaining accounts for the financial year commencing form April 1, and ending by March 31, each year. He was appointed as a judge of the High Court of Andhra Pradesh with effect from August 21, 1968. Prior to becoming a judge, he was also receiving remuneration at Rs. 400 per month liquidator of Vijaya Commercial Bank Ltd. He was also getting a remuneration of Rs. 400 per...
Yarlagadda Nayudamma Etc. Vs. the Government of Andhra Pradesh and ors ...
Court: Andhra Pradesh
Decided on: Apr-16-1980
Reported in: AIR1981AP19
Seetharama Reddy, J.1. In this reference the point that falls for our consideration is when a member of a coparcenary governed by Mitakshara School is given in adoption, whether his undivided interest in the coparcenary property would continue to vest in him even after adoption by reason of the proviso (b) to Section 12 of the Hindu Adoptions and Maintenance Act, 1956 (hereinafter referred to as the Act). The answer chiefly turns upon the construction of the language employed, in particular, in proviso (b) to Section 12 of the Act. Before reaching the conclusion by the processual interpretation of the said provisions, the relevant facts may briefly be noticed.2. The petitioner in C. R. P. No. 103/79 is one Nayudamma (male). Lakshmamma, the petitioner in C. R. P. No. 104/79 is his widowed mother and the petitioner in C. R. P. No. 105/79 is his son. Nayudamma has another son by name Sree Rama Prasad, who was given in adoption on 20-8-1970 to one R. Rattamma, who filed the declaration in ...
Gurram Ramaohana Rao and ors. Vs. Koda Kanakacharyulu and ors.
Court: Andhra Pradesh
Decided on: Apr-14-1980
Reported in: AIR1980AP305
Madhava Reddy, J. 1. This Letters Patent Appeal is directed against the judgment of our learned brother Ramchandra Raju, J., in Second Appeal No. 317/71. The plaint schedule house situated at Vijayawada originally belonged to one Majji Krishnamurthy It was mortgaged on 19-5-1950. It was subjected to a second mortgage on 22-5-1950 for a sum of Rs. 2,000/- in favour of one V. Satyanarayana. The house owner fell in arrears of property tax due to Vijayawada Municipality for the years 1950-51 to 1953-54. The Vijayawada Municipality filed a suit O. S. No. 372/1954 on the file of the District Munsif's Court, Vijayawada for the recovery of the arrears of property tax amounting to Rs. 80-8-5. That suit was decreed on 17-9-54. The arrears of property tax constitutes a first charge on the house. In execution of the said decree, the house was brought to sale on 25-2-1963. At the Court sale, the plaintiff respondent herein became the highest bidder. This sale was held subject to the two mortgages r...
Additional Commissioner of Income-tax, Andhra Pradesh Vs. Sarvaraya Su ...
Court: Andhra Pradesh
Decided on: Apr-10-1980
Reported in: [1981]129ITR538(AP)
Madhava Reddy, J. 1. In these two cases referred under s. 256(1) of the I. T. Act, 1961, the question for decision is : 'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Part I, Appendix I of rule 5 of the Income-tax Rules, 1962, the assessee was entitled to extra shift allowance without reference to the normal number of working days in the previous year, viz., 300, and the days for which the plant and machinery worked such extra shift ?' 2. There is no pronouncement of this court one way or the other on this question. As the decision on this question would affect a large number of seasonal factories, the matter has been referred to the Full Bench. 3. For appreciating the issues involved and for the disposal of the question referred, it would be sufficient to notice the facts giving rise to R. C. No. 230/76. 4. The assessee in both these references is Sarvaraya Sugars Ltd., which runs a seasonal factory for manufacturing sugar. Section 32 of...
Poosarla Sambamurthy and Sons and ors. Vs. Maganti Krishna Rao and ors ...
Court: Andhra Pradesh
Decided on: Apr-10-1980
Reported in: AIR1981AP77
1. Plaintiffs are the appellants. The only question that arises in this case is about interest awarded by the trial Court. The suit is based upon two mortgages, Exs. A-1 and A-3, dated 25-11-1964 and 4-4-1966 respectively. Under the first mortgage, a sum of Rupees 6,000/- was borrowed and, under the second mortgage a sum or Rupees 8,000/- was borrowed. The stipulations in both the mortgages are identical, except the rate of interest. The first mortgage provided that the entire loan amount shall be repaid within a period of one year with 12 per cent per annum interest simple. It, however, provided that if interest is not so paid, the mortgagor shall be liable to pay interest on interest, i.e., compound interest. Such compound interest was payable in case of default, every year. In the second mortgage, interest stipulated is Rs. 1-15 Ps. per cent per month, i. e., 13.18 per cent per annum simple interest (with identical stipulations). On the ground that the defendants have failed to repa...
Sadar Anjuman Ahmediyya, Muslim Mission Vs. State of Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Apr-10-1980
Reported in: AIR1980AP291
Alladi Kuppuswamy, J. 1. The petitioner is a president of a Society Sadar Anjuma Ahmediyya, Hyderabad. Ahmadiyya is a sect or the denomination of Islam religion and is a minority community which maintains its own religious institutions. 2. The case of the petitioner is that the Society entered into an agreement to purchase S. Nos. 294 to 302 of the extent of Ac. 76-00 in Attapur village, Rangareddy District at the rate of Rs. 2,500/- per acre and paid Rs. 1,60.000/- to the vendors from time to time towards the sale price. The Society was put in possession of the land and also constructed a building at a cost of Rs. 50,000/- in the year 1967 for the purpose of carrying on religious activities. Out of this land, the land bearing S. Nos. 294 to 300 was notified for acquisition under the Land Acquisition Act and the notification under S. 4 of the Land Acquisition Act dated 10-3-1971 was published in the Gazette on 25-3-1971. On the same day, a notification under Section 6 of the Land Acqui...
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