Andhra Pradesh Court December 1984 Judgments
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Controller of Estate Duty Vs. Trustees of Prince Shahmat Ali Khan Trus ...
Court: Andhra Pradesh
Decided on: Dec-28-1984
Reported in: (1985)49CTR(AP)286; [1986]159ITR975(AP)
Raghrvir, J. 1. This reference relates to a trust called 'Prince Shahmat Ali Khan Trust'. The trust was created by the former Nizam of Hyderabad who died on February 24, 1967. He was the last of Asifia Dynasty of Kings who ruled Hyderabad State. He had the reputation, at one time, of being the richest individual in the world. He was so referred in a book called 'Verdict on India'. In that, it is said if he opened his money bags, the world of business were to have received a great tremor. The author of the book was a conservative journalist from England who came to India in 1942. His name is Beverly Nichols. He was a master of invective. He met the Prince of Berar, the son of the Nizam, and heard him utter once 'shukriya' (thanks) in conversation. Nichols referred to that and recorded that in his long stay in the country, for the first time he heard such a word, otherwise there is no equivalent word in the numerous vernacular languages in India and people in India do not know or use suc...
Chennuru Ramarao Vs. Gowri Sankar Talkies, Tekkali and ors.
Court: Andhra Pradesh
Decided on: Dec-28-1984
Reported in: AIR1986AP84
Punnayya, J.1. The appellant is the plaintiff. He lost the suit, which he filed for rendition of the accounts of the dissolved partnership of the first defendant by the second defendant and for an account being taken regarding the plaintiff's share of net assets and profits to be paid by the second defendant or in the alternative for dissolution of the defendant-firm and rendition of accounts by the second defendant and for a direction to pay the plaintiff's share of assets and profits.2. The plaintiff, the second defendant and seven others entered into an agreement. Ex. B-1, on 16-5-1949 to construct a cinema hall at Gopinthapuram near Tekkali in Srikakulam District under the name and style as 'Gowri Shankar Talkies' and to do joint cinema business with a total share capital of Rs. 1,04,500-00. Later on, a partnership deed under Ex. B-2 dated 18-8-1951 was entered into by 9 partners, namely, (1) Sri Chennuru Sambasiva Rao (D-2), (2) Chennuru Ramarao (Plaintiff), (3) S. Iswarappa Chowd...
South India Granite Corporation Vs. Employees State Insurance Corporat ...
Court: Andhra Pradesh
Decided on: Dec-28-1984
Reported in: (1986)ILLJ441AP
Seetharam Reddy, J.1. In this appeal, two points are canvassed by the learned counsel for the appellant. Firstly, the judgment under appeal, is erroneous inasmuch as the lower tribunal has taken a perverse view of the matter as no evidence has been let in on behalf of the State Insurance Corporation to establish that in the appellant's factory ten or more persons were engaged as employees. Secondly, in this case, it is the Corporation that is constrained to invoke the jurisdiction of the Employees' State Insurance Court and it is not for the appellant to get the dispute adjudicated. 2. The facts, in brief, may be stated : The appellant was doing business in cutting stones and selling the same. M/s. South India Granite Corporation was said to be previously the proprietary concern of Sri T. Abdul Sattar; later, the appellant became one of the partners. The firm's business became established for a short duration from 1976 to 1979 and then again, it was commenced with effect from 10th Febr...
The Transport Corporation of India Ltd. Vs. State of Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Dec-28-1984
Reported in: [1985]60STC14(AP)
Sardar Ali Khan, J.1. In these batch of writ petitions certain common questions of fact and law arise. However, the facts of each case are at variance to a certain extent which deserve to be mentioned in brief separately. The preponderance of facts and law as given in Writ Petition No. 5560 of 1984 is applicable to the rest of the Writ Petitions Nos. 6460, 14063, 14086, 6623 and 14069 of 1984. Therefore, it is proposed to deal first with the factual aspects of W.P. No. 5560 of 1984 and then with the facts of the other writ petitions also to the extent it is necessary for the determination of the disputes raised in these writ petitions. 2. W.P. No. 5560 of 1984 : In W.P. No. 5560 of 1984 the salient facts are as follows : The petitioner is the Transport Corporation of India Limited which is a public limited company engaged in the business of goods transport as a public carrier within the meaning of the Carriers Act of 1865. The petitioner prays for the issue of a writ of certiorari or ...
Commissioner of Income-tax Vs. G.V. Rathaiah
Court: Andhra Pradesh
Decided on: Dec-26-1984
Reported in: [1986]159ITR945(AP)
Y.V. Anjaneyulu, J.1. This reference under section 256(1) of the Income-tax Act, 1961, is at the instance of the Commissioner of Income-tax. It relates to the income-tax assessment years 1973-74 and 1974-75. 2. The assessee is a Hindu undivided family. The assessee family represented by its karta and one M. Seshagiri Rao had been carrying on business in partnership in tobacco for over a period of fifteen years. That partnership was dissolved. On dissolution, the assets and liabilities of the partnership were taken over with effect from January 1, 1972, by a private limited company known as 'M/s. G. V. Rathaiah & Co., Tobacco Exporters (Pvt.) Ltd.', Guntur. In the company, out of 2,155 shares of the value of Rs. 100, the assessee-family owned 1,650 shares of the value of Rs. 1,65,000 and 500 shares of the value of Rs. 50,000 were held by Smt. G. Krishna Kumari, wife of the karta. One P. Harihara Prasad was holding S shares of the value of Rs. 500. As per article 93 of the articles of as...
Commissioner of Income-tax, Andhra Pradesh Vs. Ramaiah, K. Ramakrishna ...
Court: Andhra Pradesh
Decided on: Dec-26-1984
Reported in: (1985)49CTR(AP)76; [1986]159ITR929(AP)
Amareswari, J.1. This reference at the instance of the Revenue pertains to the assessment years 1970-71 to 1974-75. 2. The assessee is a firm styled as M/s. K. Ramaiah, K. Ramakrishna Murthy & Others, Guntur, constituted under a partnership deed dated January 11, 1959. The said firm was carrying on the business of redrying of tobacco up to January 17, 1963, and it was dissolved on March 8, 1963. The assets of the firm such as the godowns, plant and machinery, factory buildings were left to the partners of the dissolved firm, who thereupon became the co-owners of the said assets. The co-owners let out the godowns, factory buildings and plant and machinery to others for being used in the same business of redrying of tobacco The leases were renewed from time to time. For the assessment years 1964-65 to 1969-70, the coowners were assessed to tax as individuals in respect of their shares of the rental income derived from leasing out the assets. Separate assessments were also made on co-owne...
Ramulu Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-24-1984
Reported in: 1985CriLJ1679
Jayachandra Reddy, J.1. Common questions arise for consideration in these two writ petitions and they can be disposed of by a common order. The petitioners were tried for offences of murder in S.C. No. 64 of 1978 and S.C. No. 85 of 1977 and were acquitted. Appeals against acquittals were filed and the High Court set aside the orders of acquittal and sentenced the petitioners to undergo imprisonment for life, and they are undergoing the sentence, The State Government, by G.O.Ms. No. 580 D/- 20th Oct. 1984, granted remission of sentence to certain categories of prisoners on the occasion of the anniversary of the formation of Andhra Pradesh on 1st Nov. 1984. The petitioners claim that they are entitled to the benefit of remission under the G.O., but since they are denied, they filed these writ petitions.2. The learned Counsel for the petitioners submits that the petitioners, who were sentenced to imprisonment for life, are not governed by Section 433-A, Cr. P.C. and, in the G.O., a distin...
Kudumula Pratap Reddy and ors. Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Dec-24-1984
Reported in: 1985CriLJ1446
Rama Rao, J.1. This appeal is at the instance of A-l to A-4. A-l is convicted under Section 302 IPC and sentenced to suffer imprisonment for life. A2 and A3 are convicted under Section 302 read with Section 34 IPC and sentenced to suffer imprisonment for life. A4 is convicted under Section 302 read with Section 109 IPC and sentenced to suffer imprisonment for life. Al to A3 are also convicted under Sections 3 and 5 of the Explosive Substances Act and sentenced to suffer three years rigorous imprisonment. A5 who was charge-sheeted under Section 201 IPC was acquitted. All the accused were charge-sheeted for having caused the death of one Rami Reddy of Tummalapalli village on 9-8-1980 at 12.45 noon at the house of the deceased in the said village. It is stated that A1 to A3 hurled bombs and A4 armed with spear instigated the accused to attack the deceased. Al to A5 and the deceased and PWs 1 to 5, 7 and 8 belong to the same village. A2 is the uncle of Al, A3 is the 'dayadi' of A2 and A2 a...
Anupama Minerals Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Dec-20-1984
Reported in: AIR1986AP225
Reddy, J. 1. (A) The land in survey No. 7 of Gandlepalli village, situated with in Gandlepalli Reserve Forest, contains limestone (Slabs), which is a minor mineral. Several persons applied for mining leases, in respect of the said land. The grant of leases with respect to minor minerals is governed by the Andhra Pradesh Minor Minerals Concession Rules 1966 framed by the State Government under S. 15 of the Mines and Minerals (Regulations and Development) Act, 1957. The appropriate authority to grant the mining leases under these rules is the Assistant Director or the Deputy Director, as the case may be. The competent authority granted four leases in respect of Ac. 25-00, Ac. 35-00, Ac.10-00 and Ac. 15-00 respectively in survey No. 7 in favour of M/s. Anupama Minerals M/s. Anupama Minerals, D. Vital Goud and Mallaiah Goud respectively under his orders dated 11-12-1975, 10-4-1975, 10-4-1975 and 11-12-1975 respectively, for a period of five years. Two more leases were granted on 3-7-1978 i...
Commissioner of Wealth-tax, Andhra Pradesh Vs. M. Balaramakrishna
Court: Andhra Pradesh
Decided on: Dec-19-1984
Reported in: [1986]159ITR832(AP)
Anjaneyulu, J.1. In all these references, a common question of law is involved under the Income-tax Act as well as the Wealth-tax Act. One Majeti Subba Rao executed a will on September 22, 1954. It appears, he was carrying on business in the name of Sri Panduranga Engineering Company in the manufacture and sale of cement articles. Under the will executed by him, he bequeathed the business carried on in the above mentioned name in favour of his three grandchildren, viz., M. Subba Rao, Balarama Krishna and Ramachandra Srinivasa Rao 'with equal rights and with absolute rights'. It is further stated in the will that the above grandchildren were empowered to take possession and enjoy the same with absolute rights after the lifetime of the testator. Majeti Subba Rao died in 1957 and later the bequests had come into effect. It is common ground that for the assessment years 1959-60 to 1975-76 (both years inclusive) returns were filed by the grandchildren describing their status as 'individual'...
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