Andhra Pradesh Court January 1999 Judgments

Commissioner of Gift-tax Vs. Mohammed Khan

Court: Andhra Pradesh

Reported in: [1999]238ITR115(AP)

B. Subhashan Reddy, J. 1. In this reference, the effect of the provision contained in Section 5(3) vis-a-vis Section 5(1)(viii) of the Gift-tax Act, 1958, has to be considered. 2. The assessee is an individual and his wife had gifted him an amount of Rs. 25,000 on February 3, 1972. On October 30, 1975, the assessee had in turn made a gift to his wife of the same quantum of Rs. 25,000. The asses-see's wife was not subjected to gift-tax, but the assessee was made exigible to pay gift-tax for the gift amount of Rs. 25,000 made by him to his wife on October 30, 1975. The case of the assessee is that the gift amount made by his wife is no way concerned with the gift he made and as such, Section 5(3) of the Gift-tax Act is not applicable and he should be exonerated of payment of gift-tax. It is apt to extract both the provisions, which stood in the statute book before their repeal : '5. (1) Gift-tax shall not be charged under this Act in respect of gifts made by any person--. . . (viii) to ...

City Dry Fish Company, Vijayawada Vs. Commissioner of Income Tax, Visa ...

Court: Andhra Pradesh

Reported in: 1999(6)ALD104; [1999]238ITR63(AP)

ORDERB. Subhashan Reddv, J. 1. This Income-Tax Case came up pursuant to the application made by the assessee under Section 256(2) of the Income Tax Act, 1961, aggrieved by the action of the Tribunal in refusing to made a reference.2. The assessee was a partnership firm consisting originally of 18 partners. There was a change in the constitution of the firm, as six partners retired and in their place, six others were admitted. The business of the firm consisted of purchase and sale of dry fish on wholesale basis either self or commission basis. For the accounting year ending 30-9-1979 (Assessment year 1980-81), the firm filed a return on 19-7-1980 declaring the income of Rs.2,07,035/-, which was supported by the books of accounts, But, in a proceeding under Section 132 and consequent to the search of the premises of the assessee, a note-book was recovered from the Accountant of the firm, which disclosed a division of Rs.4,000/- per share. The assessee had filed a revised return declarin...

India Steamship Co. Ltd. Vs. Hindustan Shipyard Ltd.

Court: Andhra Pradesh

Reported in: 1999(2)ALT165

K.B. Siddappa, J.1. This Appeal is filed against the Judgment and decree passed in O.S. No. 296/82 on the file of Principal Subordinate Judge, Visakhapatnam.2. The suit was filed for recovery of Rs. 44,10,000/- towards compensation for the loss sustained by plaintiff-Company as the handing over of the ship after causing repairs was delayed by the defendant for 70 days i.e., from 27-12-1979 to 7-3-1980 at Rs. 63,000/- per day. They claimed interest at the rate of 19% per annum and also costs of the suit.3. The case of the plaintiff is as follows:-The ship of the plaintiff's company named 'M. V. Indian Tribune' sustained damage when it met with an accident in Bombay in 1979. It was handed over to the defendant i.e., M/s. Hindustan Shipyard Ltd., Visakhapatnam for necessary repairs and to make it seaworthy again. The repairs should be effected within a stipulated and reasonable time of 57 days. The starting of the period is reckoned from completion of survey by the Local Classification Su...

Maharashtra Hybrid Seeds Co. Ltd. Vs. S. Pandaiah and Another

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

K. Ranga Rao, Member: 1. One S. Pandaiah and other Ryots of Nekkonda village in Jedcherla Mandal of Mahabubnagar District filed complaints numbered as CD 109 to 119, 127, 147 to 155 of 1992 and 36 of 1993 against the Maharashtra Hybrid Seeds Company Limited (1st opposite party) and Vasuda Agencies, Jedcherla (2nd opposite party) before the Mahabubnagar District Forum alleging that they purchased watermelon seeds manufactured by the 1st opposite party through the 2nd opposite party who is said to be the agent of the 1st opposite party and sowed the same in their respective lands and raised the crops by spending huge amounts for purchasing fertilisers, pesticides and for other agricultural operations, that because of the defect in the watermelon seeds the fruits were of stunted growth with less weight, and the yield was very low, on account of defective quality of seeds and that they sustained huge loss. They prayed for directions to the opposite parties to pay different amounts towards ...

New India Assurance Company Limited Vs. Dodda Koteswara Rao

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

K. Ranga Rao, Member: 1. These two appeals are preferred by New India Assurance Company Limited, Lalapet Branch (Labbipet Branch), Guntur questioning the common order dated 11.7.1996 passed by the Guntur District Forum in O.P. No. 426/1995 and O.P. No. 427/1995 after recording evidence in O.P. No. 426/1995 and treating the same as evidence in O.P. No. 427/1995. 2. The facts that gave rise to filing of these appeals are stated briefly as follows : The respondent herein, D. Koteswara Rao of Guntur who was the complainant in O.P. Nos. 426 and 427 of 1995 carried on liquor business in the name and style of M/s. Prakash Wines and Bar as a proprietory concern in a house located in 17th Lane, Arundalpet, in Guntur town. He insured all the furniture, fixtures, electrical fittings, stocks, etc., in the said premises with the New India Assurance Company Limited, Labbipet Branch, Guntur (i.e. opposite party) for a sum of Rs. 2,50,000/- for the period commencing from 24.4.1995 to 23.4.1996 after p...

P. Buchi Reddy and Others Vs. Ananthula Sudhakar

Court: Andhra Pradesh

Reported in: 1999(2)ALD327; 1999(2)ALT192

1. This appeal by the plaintiffs is preferred against the judgment and decree dated 9-12-1991 in A.S. No. 14 of 1986 on the file of the Additional District Judge, Warangal, reversing the judgment and decree dated 31-5-1985 passed in OS No.279 of 1978 on the file Principal District Munsiff, Warangal. The parties herein are being referred as they are arrayed in the suit.2. The appellants-plaintiffs filed the said suit OS No.279 of 1978 for the relief of permanent injunction restraining the defendants from interfering with their peaceful possession and enjoyment of the suit property which consists of open plots bearing No. 13/776/13 measuring 110 Sq. yards and 13/776/C measuring 187 Sq. yards situated within the municipal limits of Warangal. The case of the plaintiffs is that the 1st plaintiff purchased the plot bearing 13/776/B and the 2nd plaintiff purchased the plot 13/776/E from one Rukmitri Bai (PW4) for valid consideration of Rs.600/- and Rs.1,000/-respectively under two registered ...

Bhimireddy Musili (Died) by Lrs. Vs. Rongali Appalanaidu and Others

Court: Andhra Pradesh

Reported in: 1999(2)ALD365; 1999(2)ALT265

1. These three second appeals have been directed against the Judgments and decrees passed on 30-11-1991 in AS No.SO of 1983, AS No.78 of 1983 and AS No.79 of 1983 respectively on the file of the Sub-Court, Chodavaram, confirming the common Judgment and decrees dated 31-8-1983 passed in OS No.194 of 1979, OS No. 195 of 1979 and OS No.234 of 1979 respectively on the file of the District Munsif Court, Narsipatnam in Visakhapatnam District.2. The appellants in all the appeals are the defendants 4 to 7 and the legal representatives of the deceased third defendant and the respondents herein are the plaintiffs and the defendants 1 and 2 in the said three suits.3. The relevant facts resulting in filing of these appeals are as under:(i) One Lekkala Achayyamma borrowed a sum of Rs.6,000/- from one Rongala Appalanaidu (plaintiff in OS No. 194 of 1979) and executed a pro-note dated 14-6-1976. She also borrowed a sum of Rs.5,200/- from Paghigolla Verayya (plaintiff in OS No. 195 of 1979) and execut...

Raghuramireddy Settipalli Vs. Duggireddi Lakshmireddigaari Ravindra Re ...

Court: Andhra Pradesh

Reported in: 1999(2)ALD431; 1996(2)ALT88

1. This Election Petition is filed under Sections 80, 80-A, 81, 82, 83, 99, 100 and 101 of the Represents ion of People Act, 1951 and the Rules made thereunder read with Rules to regulate the trial of Election Petitions and the rules made by the High Court of AndhraPradesh.2. Petitioner - Raghurami Reddi Seltipalli, has assailed the election of the first respondent- Dr. D.L. Ravindra Reddy to the Andhra Pradesli Legislative Assembly from 156-Mydukur Assembly Constituency, in this Election Petilion. Petitioner also seeks a declaration that he be declared as having been duly elected as a member of the A.P. Legislative Assembly from 156-Mydukur Assembly Constituency by setting aside the election of the first respondent. 3. The relief sought in this Election Pelition is as under: (a) call for the entire records pertaining to and in connection with the election that was held on 1-12-1994 from 156-Mydukur Assembly Constituency to Andhra Pradesh Legislative Assembly; (b) order inspection and...

E.R. Badiri Narayana Vs. K. Nagappa

Court: Andhra Pradesh

Reported in: 1999(2)ALD501; 1999(2)ALT578

1. The appeal has been preferred by the legal representative of the original defendant in OS No.114 of 1991 against the reversing judgment and decree dated 18-7-1994 in AS No.3 of 1992 on the file of the II Additional District Judge, Kurnool.The Civil Revision Petition No.711 of 1989 has been preferred by the decree holder in RCC No.31 of 1982 on the file of the Rent Controller, Kurnool, against the order passed in EA No.407 of 1987 in EP No.291 of 1987 dated 29-10-1987.2. As the parties in both the proceedings are common and the issue involved in both matters is common, they are being disposed of by this common judgment.3. The facts giving rise for this appeal and the civil revision petition are as follows:(i) R. Sheshamma (since deceased) was the owner of the building bearing door number 66/134 situated within the Municipal limits of Kurnool town. The said building comprises into three portions having separate door numbers. The portion bearing door number 66/134-A was let out to K. N...

Neerukathu Ankamma (Died) by His Lrs. Vs. Yadagimathum Nagaraju

Court: Andhra Pradesh

Reported in: 1999(2)ALD544; 1999(2)ALT667

1. This is a defendants' appeal against the reversing Judgment of the lower appellate Court i.e., Subordinate Judge, Nandyal, in AS No.28 of 1983 dated 22-1-1990.2. For the sake of convenience, the parties arc being referred herein as they are arrayed in the suit OS No.444 of 1980 on the file of the Principal District Munsif, Nandyal in Kurnool District.3. The respondent-plaintiff filed the said suit seeking the reliefs of (i) declaration of plaintiff's title to the suit site; (ii) for permanent injunction restraining the defendants and their men from trespassing into the suit site and making any constructions thereon or in any manner interfering with the plaintiff's peaceful possession and enjoyment of the said site; and (iii) for mandatory injunction directing the defendants to remove the walls and other super structure made on the suit site.4. The suit site consists of the open site marked as A, B, C, D, and X in the plaint plan situated in Panyam village within specific boundaries ...