Andhra Pradesh Court August 1982 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Gaekwade Vasappa and So ...
Court: Andhra Pradesh
Decided on: Aug-12-1982
Reported in: (1983)34CTR(AP)115; [1983]143ITR1(AP)
Jeevan Reddy, J.1. These two R.Cs. are inter-connected. We question referred in this R.C. is 'Whether, on the facts and in the circumstances of the Commissioner of Income-tax's order under section 263, dated January 30, 1973, for the assessment year 1971-72 is sound in law ?' 2. The relevant facts are the following : G. Vasappa was the karta of an HUF, which was carrying on consisted of G. Vasappa, the father, and his three sons, viz., Sri Tikoji Rao, Sri Satyanarayana and Sri Srinivasa Sekhar. With effect from April 1, 1970, the business was converted into a partnership business with three partners, viz., Vasappa, Tikoji Rao and Satyanarayana. A deed of partnership was drawn up on April 7, 1970. According to this partnership deed, Vasappa was the partner, not in his individual capacity but, as the karta representing the aforementioned HUF, while Tikoji Rao and Satyanarayana were described as working partners. Their shares were fixed in the ratio of 2 : 1 : 1. Registration was applied ...
Modern Proteins Ltd. Vs. Food Corporation of India
Court: Andhra Pradesh
Decided on: Aug-12-1982
Reported in: [1983]52STC403(AP)
Madhava Reddy, Ag. C.J.1. The petitioner, who is a registered dealer at Kurnool, entered into an agreement with the Food Corporation of India, through its Managing Director, New Delhi, for the supply of 4,000 metric tonnes of extracted edible groundnut flour at Rs. 1,930 inclusive of tax. It is common ground that the petitioner-company has been selling extracted edible groundnut flour and delivering the same at Madras and sending the invoices thereof to New Delhi. The petitioner-company requested the respondent to send C forms, envisaged by section 8 of the Central Sales Tax Act, 1956 (hereinafter called the Act), read with rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the Rules). The Food Corporation of India, however, by its letter dated 19th September, 1980, refused to issue C forms on the ground that the rate quoted by the petitioner-company is inclusive of sales tax. The petitioner made further requests; but the respondent (Fo...
B. Suryanarayana and ors. Vs. the Kollur Parvathi Co-operative Bank Lt ...
Court: Andhra Pradesh
Decided on: Aug-12-1982
Reported in: AIR1983AP1
ORDER1. This is a petition of issue of writ of mandamus declaring that liquidation proceedings against Kollur parvathi co-operative Bank Limited, is illegal and void by holding that provisions of S. 64 of the A.P. Co-operative that the High Court alone has jurisdiction or in the alternative direct the reserve Bank of India to take steps under sub-cl. (Iii) of S. 115-B of the A.P. Co-operative societies Act, 1964 and by declaring that the Deputy Registrar, Tenali and the registrar of co-operative societies, Hyderabad have no jurisdiction to order liquidation of the Kollur parvathi co-operative Bank ltd.2. The averments in the affidavit filed in support of the writ petition are as follows: The petitioners are members and depositors of Kollur parvathi co-op. Bamk Ltd. Kolluru, 1st respondent here in. The petitioners 1 to 8 hold the deposits of Rs. 69,000/- Rs. 49,000/- Rupees 90,000/- Rs. 75,000/-, rs. 37,155/-, Rupees 28,000/-, Rs. 35,000/- and Rs. 20,000/- respectively. The 1st responde...
Commissioner of Income-tax, Andhra Pradesh Vs. J.D. Italia
Court: Andhra Pradesh
Decided on: Aug-11-1982
Reported in: [1983]141ITR948(AP)
Jeevan Ready, J. 1. An identical question is referred in both these referred cases. 2. The assessee is Sri J. D. Italia, who owned a certain extent of lane in Lakshmipur Village in Warangal District. The land was said to have been unauthorisedly occupied by Azam Jahi Mills Ltd. The assessee filed a suit, O.S. No. 1 of 1956, on the file of the learned District Judge, Warangal, for recovery of possession of the said lane, which was ultimately decreed on January 22, 1963. The Azam Jahi Mills Ltd., filed an appeal in this court, being A.S. No. 167 of 1963. In this appeal, a compromise was entered into between the parties which was recorded by this court on July 8, 1968, in CMP No. 9839/68. According to this compromise, the Azam Jahi Mills agreed to pay a total sum of Rs. 1,45,5000 to the legal representatives of the plaintiff (plaintiff died pending the proceedings) comprised of the following items : Rs.(a) For land under suit 80,000(b) Legal expenses 5,000(c) Interest upto 13-7-64 24,000(...
The State of Andhra Pradesh Vs. Sirsilk Limited
Court: Andhra Pradesh
Decided on: Aug-11-1982
Reported in: [1984]55STC61(AP)
Amareswari, J.1. These three revision cases arise out of the order of the Sales Tax Appellate Tribunal, Hyderabad, in T.A. Nos. 397, 358 and 359 of 1977. The assessees are manufacturers of silk yarn and fabrics at Sirpur Kaghaznagar. After the manufacture of fabrics, they pack them in wooden boxes and sell them within the State and also in the course of inter-State trade. In their sale bills, they did not charge any amounts towards the packing material used. The price displayed is against the rayon or silk fabrics. No separate charge is made for the wooden boxes in which the fabrics are packed. However, it is stated that the price structure of the fabrics includes the price of the wooden containers. On these facts the assessing authority as well as the first appellate authority held that there was an implied contract for the sale of wooden boxes, and therefore, the turnover is exigible to tax. In appeal, the Sales Tax Appellate Tribunal, Hyderabad, reversed the decision of the assessin...
V. Dhanalakshmi and anr. Vs. C.L. Dikshitulu and anr.
Court: Andhra Pradesh
Decided on: Aug-06-1982
Reported in: 1983CriLJ560
ORDER1. In this petition the criminal proceedings in C.C. No. 399 of 1981 on the file of the X Metropolitan Magistrate, Secunderabad are sought to be quashed. The petitioners herein are the accused 1 and 2 in the abovementioned C.C. which was taken on file under S. 211 read with Sections 120B, 109 and 34, I.P.C. 2. The brief facts leading to this petition are stated thus : The police filed a charge-sheet against the first respondent herein in the X Metropolitan Magistrate's Court, Secunderabad which was taken on file as C.C. No. 95 of 1979 under sections 408 and 468, I.P.C. The case was tried and ultimately the learned magistrate acquitted the accused therein, who is the first respondent herein. Then the first respondent became aggrieved with the criminal proceedings initiated against him and filed a complaint before the same learned Magistrate. His sworn statement was recorded and it was taken S. 211 read with Sections 120-B, 109 and 34, I.P.C. against the petitioners who are the accu...
Commissioner of Income-tax, Andhra Pradesh Vs. C.V. Raghava Reddy
Court: Andhra Pradesh
Decided on: Aug-06-1982
Reported in: [1984]148ITR385(AP)
Madhava Reddy, Actg. C.J.1. This petition under s. 256(2) of the I.T. Act, 1961, is against an assessee in R.A. No. 555/Hyd/1979 on the file of the ITO, A-Ward, Nellore, in respect of assessment for the assessment year 1968-69. By the time this petition was filed, on March 5, 1981, for referring the question to this court under s. 256(2), the assessee had died. Only on August 19, 1981, a petition to bring the legal representatives of the assessee on record was filed. Since this petition is filed against a dead person, the question of bringing his legal representatives on record does not arise. Sri Suryanarayana Murthy, learned counsel for the Revenue, contends that under s. 159 the proceedings taken against the deceased assessee may be continued against his legal representatives. This is no doubt true. But, the proceeding should have been initiated against the deceased before his death, as envisaged under s. 159(2)(a) of the I.T. Act. As already stated, while the assessee died on Novem...
Makireddy Ramayyamma Vs. Menti Kamalakararao
Court: Andhra Pradesh
Decided on: Aug-06-1982
Reported in: AIR1983AP11
ORDER1. The plaintiff filed the suit for eviction of the respondent-defendant and for recovering certain amount as arrears of rent. As the defendant denied the tenancy, the plaintiff applied for amendment of the plaint seeking relief of possession and for recovering the amount in the alternative as damages for use and ocupation. In the proposed amendment he valued the property at Rupees 7,000/- and for purposes of court-fee, he valued the property at Rs. 5,250/- the learned district Munsif refused to allow the amendment on the ground that the scope of the suit will be altered and that the amendment was applied for when the suit reached the stage of trial. The plaintiff who initially filed the suit on the basis that the defendant was a tenant sought the amendment to recover possession of the property on the basis of title. The plaintiff has not put forward any new case. He is only asserting his title to the property and the only asserting his title to the property and the only effort he...
Teluguntla Hema Bala Sundari and ors. Vs. Pandiri Sakuntalamma and ors ...
Court: Andhra Pradesh
Decided on: Aug-06-1982
Reported in: AIR1983AP49
1. Questions of considerable importance fall for discussion and decision in this civil miscellaneous appeal which arises out of proceedings in execution. Broadly stated they are:(i) Whether a charge created by the operation of S. 55(4)(b) of the T.P. Act for the unpaid purchase money in a decree for specific performance can be enforced by bringing the property to sale without a further suit under O. 34, R. 14 of the civil P.C.(ii) Whether an application under section 47 of the civil P.C. is maintainable when the issue involved for decision is not one arising between the parties to the suit in which a decree was passed, but one arising between two auction purchasers representing the same person in different suits?(iii) Whether the Doctrine of Lis pendens incorporated in s. 52 of the T.P. Act can be invoked to invalidate involuntary alienations such as execution sales to enforce a compromise decree in a suit then pending?2. The essential and relevant facts giving rise to the questions ma...
K.V. Bhagvanulu Vs. Hindupur Mutual Benefit Permanent Fund Ltd.
Court: Andhra Pradesh
Decided on: Aug-05-1982
Reported in: [1985]57CompCas602(AP)
Seetharama Reddy, J.1. Two points arose in this revision, the revisionist being the subscriber to the chit fund transaction - first is whether any decree could be passed on the promissory not executed by the subscriber if it is not mentioned therein that the loan was with reference to the chit amount, within the meaning of s 25(2) of the Andhra Pradesh Chit Funds Act, 1971. Second is : when the cause of action for the purpose of limitation arises in respect of the bid amount in which the subscriber successfully participated and failed to refund. Is it on the date when the auction was held by the chit fund company or on the date of the last instalment due, but not paid 2. The facts are : the petitioner herein, one of the subscribers to the respondent chit fund company, participated in the auction and became the highest bidder for an amount of Rs. 1,995. The purchase amount or Rs. 3,500 was paid on February 6, 1975. On the same day, a promissory not was executed. Pursuantly he paid 37 in...
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