Andhra Pradesh Court February 1983 Judgments
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A. Suhasini Vs. Controller of Estate Duty, Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-24-1983
Reported in: (1983)37CTR(AP)81; [1984]145ITR220(AP)
Jeevan Reddy, J. 1. Four questions are referred to us under s. 64(1) of he E.d. Act, namely : '1. Whether, on the facts and in the circumstance of the case, there was a disposition of the property within the meaning of secs. 9 and 27 of the Estate Duty Act, to the extent of Rs. 24,112 which could be include in the principal value of the estate 2. Whether, on the facts and in the circumstances of the case, the maintenance and educational expenses for the unmarried daughters are deductible expenses from the total value of the estate for the purpose of levying estate duty 3. Whether, on the facts and in the circumstances of the case, the maintenance expense of the widow of the deceased is not deductible from the principle value of the estate of the deceased for duty purposes 4. Whether, on the facts and in the circumstances of the case, the estate duty payable on the estate of the deceased is to deductible from the principle value of the estate of the purpose of levying estate duty ?' 2. ...
Natraj Construction Co. and ors. Vs. Government of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Feb-24-1983
Reported in: AIR1984AP59
Amareswari, J.1. The petitioners are 18 in number. They are common in both the Writ petitions. They challenge the validity of Bhagyanagar Urban Development Authority Zoning Regulations issued in G. O. Ms. No. 916, dated 11-8-1981, and published on 13-8-1981 and the Multi-storeyed Building Regulations, 1981, issued in G. O. Ms. No. 917 dated 11-8-1981, and published on 13-8-1981. They also assail the validity of the Building bye-laws of the Municipal Corporation of Hyderabad, issued in G. O. Ms. No. 995 dated 7-8-1981, and published on 10-8-1981. The writ petitions were heard together and are disposed of by this Judgment.2. The petitioners are builders and constructors of Multi-storeyed complexes in various places in the Municipal limits of the twin cities of Hyderabad and Secunderabad. Construction of buildings and laying of roads within the Municipal Corporation of Hyderabad. Chapter XII of the Hyderabad Municipal Corporation Act, 1955, deals with the Building Regulations. The bye-law...
Lanka Saramma Vs. Rajendra Singh and ors.
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: [1986]60CompCas48(AP)
1. This appeal is filed by the claimant in O.P. No. 346 of 1978 on the file of the Motor Accidents Claims Tribunal, Rajahmundry, complaining against an order of compensation passed by it limiting the liability only to respondents 1 and 2, who are the driver and the owner, respectively, of the lorry and holding the third respondent, the Oriental Fire and General Insurance Company Limited, Hyderabad, free from the obligation to meet the claim under the award. 2. One Lanka Viswanatham, aged 18 years, was working as a coolie earning Rs. 10 to Rs. 12 per day. The said Viswanatham met his premature death on December 28, 1976, while working as a cooly on the lorry AAT 2338 owned by the second respondent herein. On December 28, 1976, the said Viswanatham was hired along with other coolies for the purpose of loading and unloading stones from the Hindustan Quarry to the coffer dam on the Godavari at Dowleswaram. While the lorry was proceeding to the coffer dam site, it turned turtle due to rash ...
Bondili Jagannath Singh Vs. the Government of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: 1983CriLJ1740
Ramachandra Rao, J.1. The petitioner, who is undergoing detention in the Borstal School at Visakhapatnam, has sent a letter on 31-12-1982 to this Court to treat the same as a petition for the issue of a writ of habeas corpus and to direct the respondent to release him forthwith. 2. The relevant facts leading to the filing of this writ petition are set out in the counter affidavit filed by the Incharge Superintendent of the Borstal School. Bondili Jagannath Singh, the petitioner herein, was convicted under Section 302, I.P.C. and sentenced to imprisonment for life in sessions Case No. 1/76 on the file of the Additional Sessions Judge, Ongole by judgment dated 17-3-1976. He was aged 16 years at the time of such conviction. On appeal preferred by him to this Court in Criminal Appeal No. 804/76, the conviction and sentence imposed were confirmed by judgment dated 11-7-1976. While confirming the said conviction and sentence, this Court recommended to the Government that the petitioner shoul...
Commissioner of Wealth-tax, Andhra Pradesh Vs. Mukundgirji
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: (1983)37CTR(AP)84; [1983]144ITR18(AP)
Jeevan Reddy, J. 1. The question of law referred in this case is : 'Whether, on the facts and in the circumstances of the case, the properties devolved on the assessee on his father's death are assessable in the status of 'individual' or in the status of Hindu undivided family'?' 2. The answer to this question depends upon the meaning and effect of s. 8 of the HIndu Succession Act, 1956. The assessee, Mukundgirji, belongs to a secular sect, viz., Dinggles Gosavees, governed by customary law relating to succession. According to this custom, each guru nominates his successor. The Guru is the head of the math and is the sole and absolute owner of all the properties belonging to the math. The assessee's grandfather, Maheshgirji, who was the Guru in his lifetime, nominated by his will dated November 20, 1946, one of his grandsons, viz., Ghanshamgirji as his successor-Guru. Thereby he bypassed his son, Chaturgirji, who had three sons, viz., Chandrabhangirji, Mukundgirji and Ghanshamgirji, Ma...
N. Nagendra Rao and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: [1984]55STC243(AP)
Jeevan Reddy, J.1.These two tax revision cases are preferred against the common order of the Sales Tax Appellate Tribunal. The assessment year concerned is 1962-63. The petitioner is a dealer in fertilisers and cement. On 19th July, 1963, his premises were inspected and certain incriminating material was seized. For the said assessment year, the total turnover was determined at Rs. 4,05,520 which included the turnover added on the basis of the seized material. Penalty was levied at one and half times the tax, which was the maximum permissible as the law then stood. The petitioner preferred two appeals which were allowed and the matter remanded for further enquiry. On this occasion, a partial relief was granted to the petitioner according to which the tax payable came to Rs. 2,913.00 and the penalty thereon, at one and half times, to, Rs. 4,386. The petitioner again appealed to the Assistant Commissioner who, by his order dated 16th January, 1970, partly allowed the appeals. He reduced ...
The State of Andhra Pradesh Vs. Raja Medical Stores
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: [1983]53STC428(AP)
Jeevan Reddy, J. 1. The only question in this tax revision case is whether distilled water sold in vials by the respondent, who is a dealer in medicines and drugs, falls within entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or should it be treated as general goods. Entry 37 reads as follows : 'Drugs and medicines (whether At the point of Four paise in the patent or proprietory), as first sale in rupee.' defined in section 3 of the the State. Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940). 2. The Tribunal has held in favour of the assessee, that is to say, that distilled water falls within entry 37. That finding is challenged in this tax revision case. 3. For answering the above question, it is necessary to find out what is 'distilled water'. It is chemically pure water, made free of all types of infection-producing pathogens and all other impurities, so that it can be mixed with injectable drugs and medicines. It is undoubtedly an integral component...
Lanka Sharma Vs. Rajendra Singh and ors.
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: II(1984)ACC62
P.A. Choudhary, J.1. This appeal is filed by the claimant in O.P. No. 346 of 1978 on the file of the Motor Accidents Claims Tribunal, Rajahmundry, complaining against an order of compensation passed by it limiting the liability only to respondents 1 and 2, who are the driver and the owner respectively, of the lorry and holding the third respondent, the Oriental Fire and General Insurance Company Limited, Hyderabad, free from the obligation to meet the claim under the award.2. One Lanka Viswanatham, aged 18 years, was working as a coolie earning Rs. 10/- to Rs. 12/- per day. The said Viswanatham met his premature death on 28.12.1976 while working as a coolie on the lorry A.A.T. 2338 owned by the second respondent herein. On 28.12.1976 the said Viswanatham was hired along with other coolies for the purpose of loading and unloading stones from the Hindusthan Quarry to the coffer dam on the Godavary at Dowleswaram. While the lorry was proceeding to the coffer dam site, it turned turtle due...
Lanka Sarmma Vs. Rajendra Singh and ors.
Court: Andhra Pradesh
Decided on: Feb-22-1983
Reported in: AIR1984AP32
1. This appeal is filed by the claimant in O. P. No. 346 of 1978 on the file of the Motor Accidents Claims Tribunal, Rajahmundry, complaining against an order of compensation passed by it limiting the liability only to the respondents 1 and 2, who are the driver and the owner respectively, o the lorry and holding the third respondent, the Original Fire and General Insurance Company Limited, Hyderabad, free from the obligation to meet the claim under the award.2. One Lanka Viswanatham, aged 18 years, was working as a cooly earning Rs. 10/- to Rs. 12/- per day. The said Viswanatham met his premature death on 28-1276 while working as a cooly on the lorry A. A. T. 2338 owned by the second respondent herein. On 28-12-76 the said Viswanatham was hired along with other coolies for the purpose of loading and unloading stones from the Hindustan Quarry to the coffer dam on the Godavary at Dowleswaram. While the lorry was proceedings to the coffer dam site, it turned turtle due to rash and neglig...
K. Venugopal Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Feb-17-1983
Reported in: [1983]143ITR988(AP)
Ramachandra Rao, J.1. The following question of law have been referred to this court under s. 64(1) of the E.D. Act (hereinafter called 'the Act') by the Income-tax Appellate Tribunal, Hyderabad, at the instance of the applicant representing the estate of late K. C. Krishna Murthy : '(1) Whether, on the facts and in the circumstances of the case, for the purpose of aggregation of the lineal descendants' share in the joint family property, exemption under section 33(1)(n) of the Act is due in respect of the entire residential house (2) Whether, on the facts and in the circumstances of the case, the deceased's share of goodwill relating to Associated Trades, Secunderabad, of which the deceased was a partner, passed on his death under section 5 of the Act ?' 2. The relevant facts as set out in the statement of the case by the Income-tax Appellate Tribunal are as follows : One K. G. Krishna Murthy, who was the karta of an HUF consisting of himself and his three sons, died on October 23, 19...
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