Andhra Pradesh Court January 1985 Judgments
Mohammadi Begum and anr. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-29-1985
Reported in: (1985)49CTR(AP)90; [1986]158ITR662(AP)
P.A. Choudary, J. 1. The assessee is a partner of a firm called M/s. Karkhana Zinda Tilismath. The assessee, Hafeezunnissa Begum, had her minor children-Hashimuddin and Asgharunnisa-admitted to the benefits of partnership. In the return filed for the assessment year 1964-65, she did not include the share income of the minors. The Income-tax Officer completed the assessment under section 143(1) of the Income-tax Act, 1961, and included the share income of the minors in her assessment. He followed the same process for the assessment year 1965-66. But, in no case, he gave notice to the assessee. Hafeezunnissa Begum filed a revision before the Commissioner of Income-tax under section 264 contending that the Income-tax Officer should not have completed the assessment under section 143(1) of the Income-tax Act, by including the share income of the minors, without notice to her. The Commissioner of Income-tax, agreeing with this contention, passed orders under section 264, setting aside both ...
Tag this Judgment!Machi Parvaiah Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-29-1985
Reported in: 1985CriLJ1824
Anjaneyulu, J.1. Machi Parvaiah, the appellant herein, was tried in Sessions Case No. 10/1983 on the file of the Additional Sessions Judge, Nizamabad on the charge that he committed the murder of his mother Bhumavva (hereinafter referred to as the 'deceased'). The learned Sessions Judge found the appellant guilty of the offence and convicted him under Section 302 I. P. C., and sentenced him to imprisonment for life.2. The facts urged by the prosecution in support of its case against the accused-appellant lie in a narrow compass. On 23-9-1982 at about 2 p. m., the accused returned from outside to his hut with an axe in his hand. His sister, Agavva, and the deceased, his mother, were in the kitchen speaking to each other. The accused gave a beedi to the deceased to light it and when the deceased bent into the oven to light the beedi, the accused cut the deceased's neck with his axe, as a result of which the deceased died instantaneously. Indeed, we are relieved of the need to examine any...
Tag this Judgment!Kanuru Yanadi Changaiah and ors. Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Jan-29-1985
Reported in: 1985CriLJ1822
Ramanujulu Naidu, J.1. On the intervening night of 17/18th Nov. 1979 one Sivanafayana Reddy, a resident of Venkatarajupally, while he was sleeping in his house on a cot, was attacked with an iron rod, when he woke up on hearing cries of his wife, who was roused from slumber when a gold chain was snatched away from her neck while she was sleeping on a separate cot nearby that of her husband. P.W. 6, the wife of Sivanarayana Reddy was also injured by the culprits after snatching away the gold chain from her neck. Sivanarayana Reddy succumbed to the injuries inflicted on him. As many as six accused were tried in that behalf on charges punishable under Sections 457, 396, 302 read with Section 149 of the Penal Code and under Section 397 of the Penal Code by the learned Additional Sessions Judge, Cuddapah in Sessions Case No. 32/81. The learned Sessions Judge acquitted the accused of the offences punishable under Sections 396, 397 and 302 read with Section 149 of the Penal Code. A 6 was acqu...
Tag this Judgment!State S.H.O. Vedullapalli Vs. Tiger Nageswara Rao and ors.
Court: Andhra Pradesh
Decided on: Jan-29-1985
Reported in: 1985CriLJ1166
ORDERLakshminarayana Reddy, J.1. This Criminal revision arises in the following circumstances:The Addl. Sessions Judge-cum-Chief Judicial Magistrate, Guntur, made a reference with regard to the records passed by the I Addl. Munsif Magistrate, Papatla, permitting withdrawal of the case by the Asst. Public Prosecutor in C.C. No. 159/79, CC. No. 5/81, CC No. 24/81 and C.C. No. 51/81.C.C. No. 159/79 is a separated case from C.C. No. 132/78 against three accused for offences punishable under Sections 147, 148, 323, 324 and 341 IPC. Originally there are 9 accused in this case in C.C. No. 132/78. As Al, A2 and A3 are absconding, the case against them is separated and the same numbered as C.C. No. 159/79. However, the remaining accused who were tried in C.C. No. 132/78 were acquitted after a trial, on 30-4-1980.Again, C.C. No. 51/81 is a separated case from C.C. No. 70/80. In C.C. No. 70/80 there are altogether 7 accused and they were charge-sheeted for the offences punishable under Sections 1...
Tag this Judgment!Hotel Dwaraka, Hyderabad Vs. the Union of India and ors.
Court: Andhra Pradesh
Decided on: Jan-25-1985
Reported in: [1985]58STC241(AP)
Chennakesav Reddy, Ag. C.J. 1. This big batch of writ petitions is spawned by the Constitution (Forty-sixth Amendment) Act. 1982 (hereinafter referred to as 'the Amendment Act'). The petitioners are hoteliers or licensees of bars and restaurants. They seek a writ of mandamus to interdict the State Government from levy and collection of sales tax from them in pursuance of the provisions of section 4(f) and 6 of the Amendment Act contending intra alia that the said provisions are ultra vires of article 368 of the Constitution and illegal and void and that in any case the absence of any amendment of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Sales Tax Act') incorporating the meaning of 'sale' as provided in the Amendment Act, the provisions of sections 4(f) and 6 of the Amendment Act do not authorise the levy and collection of sales tax from the petitioners in respect of sale of foodstuffs to their customers. 2. The facts are not in dispute and lie in ...
Tag this Judgment!K. Venkarayappa Vs. Ellen Industries, Coimbatore and ors.
Court: Andhra Pradesh
Decided on: Jan-25-1985
Reported in: AIR1985AP261
1. The appellant is an objector. He filed an application under O.21, R.58, C.P.C. claiming that the plaint schedule property was purchased benami in the name of the wife of the 2nd respondent and the sale proceeds went from the joint family assets and therefore he has got half-share in the plaint schedule property. The lower court dismissed the application on the ground that on an earlier occasion the wife of the 2nd respondent viz. Laxmamma filed E.A.No.331 of 1974 and that she agreed for payment of the decretal amount and sought one year time. It was granted. But the debt was not discharged. Thereafter E.P.No.3 of 1977 was filed claiming her rights in the same in E.A.No.188 of 1978. That was dismissed. Thereafter she filed O.S.No.226 of 1978 and sought to obtain an injunction. In I.A.No.381 of 1978 restraining the 1st respondent to proceed with the execution of the decree in E.P.3 of 1977 that injunction was refused. It is also stated that the petitioner did not adduce any evidence w...
Tag this Judgment!Commissioner of Income-tax Vs. Praga Tools Ltd.
Court: Andhra Pradesh
Decided on: Jan-22-1985
Reported in: [1986]157ITR282(AP)
P.A. Choudary, J. 1. This is a reference at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961. The assessee, M/s. Praga Tools Limited, Secunderabad, had incurred what is called 'development expenditure' for the assessment years 1967-68 to 1972-73 for designing and perfecting models so that it may be able to carry out the manufacturing contracts it had entered into with its customers. This expenditure has been incurred over a number of years by the assessee and was shown by the assessee in its books as development expenditure relating to each contract and was written off over the period of years covering the contract. The assessee had also incurred expenditure relevant to the assessment years 1970-71 to 1972-73 with regard to the consultancy services it had obtained from the National Productivity Council, Administrative Staff College and the Engineering Management and Foundry Consultants, Bangalore. In the assessment year 1970-71, it had incurred an expenditur...
Tag this Judgment!P. Subrahmanyam and ors. Vs. Income-tax Officer
Court: Andhra Pradesh
Decided on: Jan-21-1985
Reported in: [1987]165ITR409(AP)
P.A. Choudary, J. 1. This writ petition is filed by 27 employees of Bharat Heavy Electricals Limited, Hyderabad. They have challenged in this writ petition, the validity of section 10 of the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, on the ground that it is arbitrary, unjust and unconstitutional. By Act 38 of 1974, Parliament has enacted the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974. This Act, which has replaced the scheme of compulsory deposit earlier prevailing, directs the persons specified in section 3(2) of the Act to make compulsory deposits for the assessment year commencing on April 1, 1975, and every subsequent assessment year. The petitioners fall under that specification of section 3(2) of the Act and under the same, the petitioners are liable to make compulsory deposit. The compulsory deposit amount which the petitioners are liable to make is calculated on the total assessed income of the petitioners. 2. In this writ petition, the provisions of ...
Tag this Judgment!United India Fire and General Insurance Co. Ltd. Vs. Mowli Bal
Court: Andhra Pradesh
Decided on: Jan-19-1985
Reported in: [1986]60CompCas372(AP)
K. Ramaswamy, J.1. The dissatisfied defendant-insurance company is the appellant. The respondent laid the suit to recover Rs. 61,000 comprised of Rs. 40,000 towards repairs and replacements for the damage caused to the motor vehicle AAT 2545, in an accident which occurred on March 30, 1976, and Rs. 21,000 towards loss of profits during the interregnum. The trial court decreed the suit for a sum of Rs. 40,000 towards repairs and replacements but disallowed the rest of the claim. 2. The facts in a nutshell are that the respondent is the owner of the motor vehicle of 1963 model bearing number AAT 2545. It was purchased by K. K. Swamy from the Andhra Pradesh State Road Transport Corporation during the year 1973 from whom the respondent purchased it for Rs. 35,000. It was insured with the appellant for a maximum liability of Rs. 40,000. It sustained extensive damage in an accident and the respondent intimated the appellant of the estimated damage under exhibit B-1 and thereafter the appella...
Tag this Judgment!Golden Press Vs. Deputy Collector of Central Excise, Hyderabad and anr ...
Court: Andhra Pradesh
Decided on: Jan-19-1985
Reported in: 1986(9)ECC317; 1985LC1001(AP); 1987(27)ELT273(AP)
Jeevan Reddy, J.1. This writ petition is directed against the orders of the Collector, Central Excise, Hyderabad, dated 4-8-1981, passed by him in exercise of his power of review under Section 35A of the Central Excise and Salt Act, 1944. 2. The petitioner is a printing Press. According to it, it carries on business as manufacturer of printed cartons and other Printing Jobs; for the purpose of manufacturing Printed Cartons, the raw material i.e., the card-board, is supplied by the customer who also specifies the content and design of printing. The manufacture of cartons involves printing, cutting, creasing and pasting. The petitioner says that, in this process, printing charges constitute the bulk of the total charges. The manufacture of printed cartons is said to be the main activity of the petitioner. It did not take out a licence under the Central Excises and Salt Act. 3. On 13-12-1977, the officers of the Special Checking Squad, Headquarters, Central Excise Department, Hyderabad, v...
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