Court : Andhra Pradesh
Decided on : Mar-29-1971
Reported in : 1972CriLJ558
ORDERMadhava Reddy, J.1. This revision petition is filed by the accused in C, C. No. 64 of 1970 to quash a charge framed against him for an offence punishable, under Section 409 I. P. C.2. It is alleged that the accused as Secretary of a Co-operative Credit Society registered under the Andhra Pradesh Co-operative Societies Act (hereinafter referred to as 'the Act'), has committed criminal breach of trust in respect of the amount and property entrusted to him. The contention of Mr. Ravi Subba Rao, the learned Counsel for the accused is that the accused is not a public servant or a banker, merchant, factor, broker, attorney or agent and therefore, a charge under Section 409 I. P. C. cannot be framed. Even if all the facts alleged by the prosecution are proved, it may, at the most amount to an offence punishable under Section 406 or 408 I. P. C., and not under Section 409.3. The learned Public Prosecutor fairly conceded that the accused is not a banker, merchant, factor, broker, attorney,...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-21-1971
Reported in : [1973]92ITR519(AP)
Obul Reddi, J.1. In these two writ petitions, the constitutional validity of Section 40A(3) and (4) of the Income-tax Act, 1961 (hereinafterreferred to as 'the Act'), has been questioned on two grounds: (1) that it is ultra vires the powers of Parliament under entry 82, List I of the Seventh Schedule to the Constitution ; and (2) that it violates the fundamental right guaranteed under Article 19(1)(g) of the Constitution. Rule 6DD is also challenged on the ground that it is beyond the competence of the rule making authority and repugnant to Article 14 of the Constitution.2. To appreciate the tenability or otherwise of the contentions raised in these two writ petitions, it will suffice if we refer to the relevant facts stated in the affidavit filed in support of Writ Petition No. 4603 of 1970. The petitioners are all firms represented by their respective partners. They are merchants and commission agents. All of them are income-tax assessees. According to them, the -agriculturists bring...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-09-1971
Reported in : [1973]30STC185(AP)
Gopal Rao Ekbote, J.1. The petition is for the issue of a writ of certiorari to quash the order refusing to refund the sales tax paid, passed on 12th January, 1970 and served on the petitioner on 3rd February, 1970.2. The petitioner is a dealer in groundnuts. It purchases groundut and after decorticating sells the kernel. These transactions of sale are both intra-State as well as inter-State.3. For the assessment years 1964-65 to 1967-68 both inclusive, the petitioner was assessed to the purchase tax to certain amounts. On appeal the tax relating to the year 1964-65 was reduced, so also for the year 1965-66. The petitioner paid for the said four years tax totalling to Rs. 13,597.12. For the said four years the petitioner effected inter-State sales to a large extent. The Central sales tax, however, was not levied on the said turnover. The inter-State sales were conducted in the same assessment years. 4. The petitioner was entitled to the refund of the sales tax which he has paid as abov...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-05-1971
Reported in : [1973]30STC321(AP)
Sriramulu, J.1. The petitioners, in all the above three writ petitions, are dealers in groundnuts. During the year 1963-64 the petitioners effected sales of groundnuts in the course of inter-State trade and became liable to pay Central sales tax under the Central Sales Tax Act, 1956, (hereinafter referred to as the Act). None of the petitioners filed returns for the assessment year 1963-64 in respect of the said turnover. After issuing notices, the Commercial Tax Officer made best judgment assessments against the petitioners in respect of the said turnover, which had; escaped assessments. All the assessments against the petitioners were made in March, 1968, i.e., after the expiry of three years but before the expiry of four years from the end of the assessment year 1963-64.2. In these writ petitions, the petitioners challenge the validity and the legality of those sales tax assessments.3. The learned counsel Sri Dasaratharama Reddy, appearing for the petitioners, raised two contentions...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-15-1971
Reported in : AIR1972AP134
Gopal Rao Erbote, J. 1. This Letters Patent Appeal has come to us on a reference made by our learned brothers Narasimham and Parthasarathi, JJ. The learned Judges thought that the main issue and the only question involved in the appeal is 'whether the amendment by including a new prayer, which was tantamount to a fresh execution petition. could be ordered after 12 years disregarding the provisions of Section 48 of the Civil Procedure Code.' They noticed that conflict of views exists in the Judgments of Jorama v. Latchanna Dora, AIR 1940 Mad 19 and Venkata Lingama Nayanim v. R. Venkata Narasima Rayanim, 1946-2 Mad LJ 383 = (AIR 1947 Mad 216). They consequently felt that the point involved being one of sufficient important and as the fate of the appeal depended in their view upon the answer to the said question, they referred the appeal for decision to the Full Bench. 2. The facts relevant for the purpose of appreciating the contentions raised before us lie in a narrow compass and are to...
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