Andhra Pradesh Court June 1991 Judgments
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Nalla Rambabu Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-28-1991
Reported in: 1991(2)ALT593; 1992CriLJ324
ORDER1. This revision is filed against the Judgment of the Sessions Judge, W.G. District, Eluru dated 20-9-1990 in Crl. Appeal No. 68/90 confirming the conviction and sentence imposed on the petitioner to undergo R.I. for seven years and to pay a fine of Rs. 500/-. In default to suffer simple imprisonment for three months for the offence under Section 376, I.P.C. 2. The accused is a young man of 24 years and a resident of Cheekateegalapalem of Vinukonda taluk in Guntur District. He is eking out his livelihood as a hawker on the railway platform at Nidadavole. The victim P.W. 1 who is aged about 10 years is a resident of Samistigudem and studying V class at Atlapadu in an Elementary School. The charge against petitioner is that on 22-9-1988 at about 8.00 a.m. while P.W. 1 was going to her school as usual from Samistragudem to atlapadu on the canal bund, the petitioner accosted her on the way and took her away forcibly to the nearby sugarcane field and committed rape on her against her w...
Commissioner of Income-tax Vs. Derco Cooling Coils Ltd.
Court: Andhra Pradesh
Decided on: Jun-28-1991
Reported in: (1992)104CTR(AP)55; [1992]198ITR375(AP)
P. Venkatarama Reddi, J.1. This reference under section 256(1) of the Income-tax Act, 1961, raises the following question of law for our decision : 'Whether, on the facts and in the circumstances of the case, the sum of Rs. 18,913 being interest received by the assessee-company from bank deposits could not be brought to tax for the assessment year 1977-78 and whether the Income-tax Appellate Tribunal was justified in annulling the assessment ?' The relevant assessment year is 1977-78 for which the previous year ended on September 30, 1976. The respondent-company had not yet gone into production by then. For the purpose of construction and setting up of an industry, the respondent-company borrowed funds and had paid interest thereon to the tune of Rs. 2,40,554. The assessee had also earned interest on share capital monies received from the public which was kept in fixed deposit with the banks. At this stage, it is relevant to point out that no details are forthcoming from the record as ...
Godavari Fertilizers and Chemicals Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jun-28-1991
Reported in: [1992]198ITR388(AP)
P. Venkatarama Reddi, J.1. The following question has been referred under section 256(1) of the Income-tax Act, 1961, for the decision of this court : 'Whether, on the facts and in circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the interest of Rs. 4,36,103 earned by the assessee-company on investment of its funds not be deducted from the capital cost for the assessment year 1983-84 ?' 2. In a similar case, R.C. No. 108 of 1983 (CIT v. Derco Cooling Coils Ltd. : [1992]198ITR375(AP) , in which judgment is being delivered today, we have taken the view that the interest receipt on account of share money deposit during the pre-production period constitutes income of the assessee and it cannot be set off against the interest expenses incurred on borrowed amounts and then capitalised. In that case, the Tribunal had taken the view in favour of the assessee following a Special Bench decision of the Tribunal. As noticed by us in R.C. No. 108 of 19...
Mupparaju Ramaiah (Died), by L.R. Vs. Sri Ramalingeswara Swamy Temple, ...
Court: Andhra Pradesh
Decided on: Jun-28-1991
Reported in: 1991(2)ALT636
Eswara Prasad, J.1. The first respondent, Sri Ramalingeswara Swamy Temple, Mupparajuvaripalem, filed in O.S. No. 185/78 in the Court of the Principal Subordinate Judge, Narasaraopet, against the first appellant, who died during the pendency of the second appeal, for rendition of accounts. The said suit was decreed and the appeal filed by the appellant was dismissed.2. The case of the first respondent is that the first appellant was the Managing trustee of the temple from the year 1957 to 78 and that he failed to render accounts for the said period. In the written statement filed by the first appellant, who was the first defendent in the suit, it was his plea (sic)t the temple lands were in the possession of tenants, that he was never a possession of the lands, that he is not liable to render any account, and that the suit was barred by limitation. Necessary issues were framed by the trial court and the suit was decreed, basing on certain admissions of the first defendant. The learned I...
G. Narayan Reddy Vs. P. Sitapathi, Advocate and Special Prosecutor and ...
Court: Andhra Pradesh
Decided on: Jun-28-1991
Reported in: 1991(2)ALT683
ORDERD.J. Jagaunadha Raju, J.1. This criminal revision is filed by the complainant against the rejection of complaint (S.R. N. 3735 of 1989) by order dated 29-12-1990 on the file of the VI Metropolitan Magistrate, Hyderabad. The complainant Sri G. Narayan Reddy who is advocate by profession, filed the complaint against an advocate Sri P. Sitapathi alleging that in the course of conducting C.C. No. II of 1988 which emanated on a complaint filed by the present comPlainant-petitioner and in the course of arguing Criminal Appeal No. 359 of 1989 on the file of the Additional Metropolitan Sessions Judge's court, the present accused Sri P. Sitapathi made various defamatory imputations and thus he is guilty of an offence Under Section 500 I.P.C. The main alegations arc that in the course of cross-examination, the advocate suggested that the present complainant is in impecunious circumstances and he is cantankerous by nature and that the marriage proposals for his daughters failed because of hi...
Gousia Javed and Another Vs. Jagdish Pershad Associates
Court: Andhra Pradesh
Decided on: Jun-27-1991
Reported in: AIR1992AP12; 1991(2)ALT606
ORDERM. Jagannadha Rao, J.1. This is an appeal preferred by the defendants in O.S. 137 of 1991 against an order passed by the IV Additional Judge, City Civil Court, Hyderabad, in I.A. 318 of 1991 on 15-4-1991 refusing to grant stay of the trial of the said suit under Section 34 of the Indian Arbitration Act, 1940. The brief facts of the case are as follows :2. The appellants-defendants and the respondent-plaintiff entered into an agreement on 22-10-1984. This was an arrangement for negative world right control of the picture 'YAA GARIB NAWAZ'. Under the said agreement, it is stated that the appellants borrowed various amounts from the respondent. It is also the case of the respondent in the plaint that the amounts due to it were not paid as per the understanding, that thereafter there was an amicable settlement on the issue when the appellants came down to Hyderabad from Bombay on 16-10-1990 and that the account was settled at rupees six lakhs towards the discharge and payment of the s...
Sivangula Ramaiah and Others Vs. Revenue Divisional Officer, (Rdo), Mi ...
Court: Andhra Pradesh
Decided on: Jun-26-1991
Reported in: AIR1992AP149; 1991(3)ALT408
ORDERJagannadha Rao, J. 1. This is an application filed by the appellants in the main appeal, which is yet to be registered, for refund of amount of alleged excess court-fee in a sum of Rs. 3,726/-. In O.P- No. 18/86 which was the subject-matter of decision before the subordinate Judge, Suryapet, compensation was claimed by various claimants in respect of various respective extents, totalling 136 acres and 3 guntas. The learned subordinate Judge granted compensation ata Rs. 10,500/- per acre. Some of the claimants have filed this appeal claiming compensation at the rate of Rs. 35,000/- per acre. The appellants filed a memorandum of appeal showing that the value of the appeal as Rs. 16,89,0251 and that Rs. 51,052/- is paid as Court-fee. The annexure filed along with the memorandum of appeal gives the names of the claimants, the extent of land acquired from each claimant, the rate of compensation awarded by the lower court, the amount claimed in the High Court, the difference in the cour...
M. Abramam Babu Vs. B. Sarejini Devi
Court: Andhra Pradesh
Decided on: Jun-26-1991
Reported in: I(1992)DMC63
Sardar Ali Khan, J.1. O.P. No. 17 of 1983 on the file of the District Judge, Kurnool, filed by the petitioner-wife, who is the respondent in this appeal, contains allegations that the respondent-husband, appellant herein, was not maintaining the family and it was she alone, who was working as a teacher and earning some money from private tutions, was looking after the family. The wife further allege that the husband was leading a life an idler, addicted to drinks and other vices. The husband is said to have beaten the wife mercilessly in public street when she refused to give him any money for his drinking purposes. She also alleged adultery against the husband with all sorts of women. Therefore, the petition for dissolution of marriage under Section 10 of the Indian, Divorce Act was filed by the wife on the ground of adultery coupled with cruelty and desertion.2. It may be mentioned here that the parties are Indian Christians and the application is filed by the wife for the dissolutio...
M. Lakshmi Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jun-25-1991
Reported in: 1991(3)ALT346; 1992CriLJ328
Bhaskar Rao, J.1. These two are petitions filed under Art. 226 of the Constitution of India for issue of a writ of Habeas Corpus quashing the two orders dated 12-3-1991 passed by the 2nd respondent and for setting one M. Ramulu (husband of the petitioner in W.P. 4534/91) and another M. Vasudev (husband of the petitioner in W.P. 4555/91) at liberty forthwith. In exercise of the powers conferred upon him under Section 3 of the Prevention of Blackmarketing and Maintenance of Supplies of Essential Commodities Act, 1980 (hereinafter referred to as 'the Act') the 2nd respondent directed detention of two detenus in the Central Prison, Hyderabad. Pursuant thereto, both the detenus were arrested and lodged in the Central Prison. 2. The two detention orders reveal that the two detenus, who are partners and transport contractors of Indian Oil Corporation and Hindustan Petroleum Corporation, Sanathnagar, Hyderabad, had indulged in large scale clandestine business in petroleum products by illegally...
Jeevanlal JaIn Vs. the Commercial Tax Officer and anr.
Court: Andhra Pradesh
Decided on: Jun-25-1991
Reported in: 1992(3)ALT484
ORDERA. Lakshmana Rao, J.1. Rule nisi.2. Heard the learned counsel for the petitioner as well as the learned Government Pleader appearing for the Respondents.3. This writ petition is filed for the issue of a writ of mandamus declaring the collection of a sum of Rs,18,327/- vide receipt dated 13-9-1990 from the petitioner as illegal and arbitrary, and to consequently direct the respondents to refund the collected amount.4. The petitioner is a dealer in oil and oil-seeds. On 13-9-1990 the Commercial Tax Officer (Intelligence) the 1st respondent herein, inspected the mill premises of the petitioner, along with the members of his staff, from 7-00 p.m. to 11-30 p.m. and got recorded some statements. The case of the petitioner is that, at the instance of the Commercial Tax Officer, the 1st respondent herein, the petitioner had paid Rs. 6,109/- towards tax payable on the alleged suppressed turnover of Rs. 1,52,718/- and a further sum of Rs. 12,218/- towards compounding fee. It is contended by...
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