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Andhra Pradesh Court September 1984 Judgments

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Sep 18 1984

Kishan Singh Vs. Honourable Mr. T. Anjaiah, Chief Minister and ors.

Court: Andhra Pradesh

Decided on: Sep-18-1984

Reported in: 1985CriLJ1428

Jagannadha Rao, J.1. This Contempt application is filed by one Kishen Singh, son of Ramachander. The said Ramachander who is the son of Chunnilal was the first writ petitioner in W. P. No. 4250 of 1975. The said writ petition was allowed by the-learned single Judge on 31-12-1977. The Board of Revenue and the District Collector, Hyderabad preferred Writ Appeal No. 509/77 which we have allowed today.2. During the pendency of the writ appeal the petitioner Kishen Singh son of Ramachander filed W. A. No. 142/81 for reviewing an order dated 15-5-1979 made in W. A. M. P. No. 229/79. In the course of our judgment in W. A. No. 509/77, we have dealt with these miscellaneous petitions. In W. A. M. P. No. 229/79 an order was passed restraining the District Collector, Hyderabad not to interfere with the possession of the petitioner, Kishen Singh. There was no order against the Municipal Corporation or others even though they were impleaded in W. A. M. P. No. 229/79 as respondents by virtue of orde...


Sep 17 1984

Commissioner of Income Tax Vs. Trustees of H.E.H. the Nizam's Miscella ...

Court: Andhra Pradesh

Decided on: Sep-17-1984

Reported in: [1986]160ITR253(AP)

Ramanujulu Naidu, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Hyderabad, referred to this court for its opinion the following question of law under s. 256(1) of the IT Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the sums of Rs. 1,45,920 each representing the cash payments made to certain beneficiaries in lieu of supply of food as contemplated in clause 2(1)(iv) of the trust deed are liable to be assessed as the income of the income of the Trustees of H.E.H. the Nizam's Miscellaneous Trust, Hyderabad, for the asst. yrs. 1971-72 and 1972-73 ?' 2. An identical question relating to the very same trust for the earlier asst. yrs. 1969-70 and 1970-71 was answered by a Division Bench of this court consisting of C. Kondaiah, Chief Justice, and P. A. Chowdary J., in favour of the assessee and against the Revenue in CIT v. Trustees of H.E.H. the Nizam's Miscellaneous Trust, R.C. No. 126 of 1976, disposed of on 9-4-1980. Following the said d...


Sep 17 1984

Commissioner of Income Tax Vs. Trustees of H.E.H. the Nizams Miscellan ...

Court: Andhra Pradesh

Decided on: Sep-17-1984

Reported in: (1987)62CTR(AP)124

Ramanujulu Naidu, J. - At the instance of the Revenue, the Income-tax Appellate Tribunal, Hyderabad, referred to this court for its opinion the following question of law under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and in the circumstances of the case, the sums of Rs. 1,45,920 each representing the cash payments made to certain beneficiaries in lieu of supply of food as contemplated in cl. 2(1)(iv) of the trust deed are liable to be assessed as the income of the income of the Trustees of H.E.H. the Nizams Miscellaneous Trust, Hyderabad, for the asst. yrs. 1971-72 and 1972-73 ?'2. An identical question relating to the very same trust for the earlier asst. yrs. 1969-70 and 1970-71 was answered by a Division Bench of this court consisting of C. Kondaiah, Chief Justice, and P. A. Chowdary J., in favour of the assessee and against the Revenue in CIT v. Trustees of H.E.H. the Nizams Miscellaneous Trust, R.C. No. 126 of 1976, disposed of on 9-4-1980. Following the said decision...


Sep 06 1984

Commissioner of Income-tax, Andhra Pradesh Vs. Andhra General Finance ...

Court: Andhra Pradesh

Decided on: Sep-06-1984

Reported in: (1985)49CTR(AP)66; [1985]156ITR386(AP)

Ramanujulu Naidu, J.1. This is a reference made to this court under s. 256(1) of the I.T. Act, 1961, ('the Act'), by the Income-tax Appellate Tribunal, Hyderabad. 2. It is stated by the Tribunal that the assessee is a registered firm carrying on business as financiers under hire purchase agreements. It advances money on hire-purchase agreements to the intending purchasers of motor vehicles against hypothecation of the vehicles. The loans advanced are repayable on instalments together with the stipulated interest thereon. In addition, the assessee also collects from its constituents certain amounts payable by them to the Hindustan Ideal Insurance Company towards premia on account of 'Accident Insurance Policies' taken on the vehicles. Intially the amounts collected were credited to the accounts of the individual constituents. But subsequently the same were transferred to the account of the Hindustan Ideal Insurance Company. From the said account, regular payments towards premia of insur...


Sep 01 1984

Medikonda Satyanarayana and anr. Vs. Andhra Bank Ltd., Eluru

Court: Andhra Pradesh

Decided on: Sep-01-1984

Reported in: AIR1985AP77

1. The scope and true effect of Sec. 21-A of the Banking Regulation Act X of 1949 (hereinafter called the Act) falls for determination in this appeal. The defendants who suffered an ex parte decree on the foot of a mortgage at the instance of the plaintiff-bank are the appellants in this appeal. The defendants remained ex parte in the trial Court and subsequent to the preliminary decree a final decree was also passed.2. In this appeal filed against the preliminary decree the sole question raised is whether the defendants who claim to be agriculturists are entitled to the benefit of Act IV of 1930 (hereinafter called the State Act).3. The learned counsel of the appellants relied upon a judgment of this Court reported in Indian Bank, Alamuru v. M. Krishna Murthy AIR 1983 Andh Pra 347, wherein the latter portion of Sec.4(e) of Act IV of 1938 was struck down as offending Art. 14 of the Constitution of India. By virtue of the said provision as it originally stood the debts due to the banks ...


Sep 01 1984

The Manager, Warrangal Branch, Andhra Pradesh State Handloom Weavers C ...

Court: Andhra Pradesh

Decided on: Sep-01-1984

Reported in: 1984(2)ALT123; (1986)ILLJ355AP

1. The petitioner herein seeks a writ of certiorari to quash the order of the respondent in M.W. Case No. 11/76 dated 30th June, 1978. The facts may be briefly stated : The Andhra Pradesh Handloom Weavers Co-operative Society, the petitioner herein, has been established to organise handloom weavers into co-operatives. Small handloom weavers were formed into a society, and the Head Office was located at Hyderabad. The petitioner established various model weaving centres, and the activities of the branches are co-ordinated by the petitioner-society. One of the branches was located at Warangal. The controversy in the present case relates to Warangal branch. The Warangal branch of model weaving centre employed a number of weavers. An application was filed on 31st December, 1973 before the respondent by A. Ramulu and sixty-seven others represented by one Sri M. Krishnamurthy, claiming that the petitioner had not paid the required minimum wages as per G.O. Ms. No. 799, Employment, S.W. (T) D...


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