Court : Andhra Pradesh
Decided on : Aug-27-1979
Reported in : AIR1980AP78
1. The Appellant is the plaintiff, which is a registered firm dealing in building and sanitary materials. The respondent is the Union of India, represented by the General Manager of the South Central Zone, Indian Railways, Secuderabad. The appellant entrusted 1000 S. W. pipes to the railway on 1-8-1966 at Barang for being carried to Hyderabad. The goods were consigned at Railway risk rate for delivery at Hyderabad. The consignment was loaded in the wagon by the coolies licenced by the Railway Administration. When the goods were delivered at Hyderabad on 26-8-1966 on the appellant paying the freight charges, it was found that 350 S. W. pipes were broken into pieces. The Goods Inspector assessed the damage at 60% at the time of delivery. On 12-9-1966 when the appellant preferred a claim for damages, the claim was rejected by the Railway Administration under its letter dated 29-9-1966 on the ground that the consignment was nor properly packed when it was entrusted to the Railway. The appe...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-12-1979
Reported in : 1980(6)ELT65(AP)
ORDER1. Brooke Bond India Ltd. the petitioner herein, is asking for the issuance of a Writ of Mandamus, restraining the Central Excise authorities from levying and collecting excise duty on `coffee-chicory mixture', which is one of the products marketed and sold by it. 2. The petitioner, according to the averments in the writ petition, carries on business of packing and selling tea and coffee, under various brands and trade-marks, all over India and abroad. It sells pure coffee, as well as the blend of coffee and chicory. The petitioner says that he purchases coffee in the form of cured-seed at the auction conducted by the Indian Coffee Board, while chicory is procured directly from agriculturists. 3. The Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'), levies a duty, called 'excise duty' on goods procured or manufactured in India. Duty is levied on the basis of values or on the weight or number, as the case may be. The rates of excise duty are those mentioned...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-27-1979
Reported in : (1980)19CTR(AP)150; [1981]127ITR543(AP)
Madhava Reddy, J. 1. This reference under Section 27(2) of the W.T. Act, raises the following two questions for our decision :' (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in fixing the market value on the relevant valuation date at Rs. 14,05,536 in respect of the assessee's right to compensation ior the lands acquired by the Government under the R.A.I.P. Act, 1952? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in fixing the market value on the relevant valuation date at nil in respect of the assessee's right to compensation for the lands acquired by the Government under the R.A.I.P. Act, 1952 ' 2. The few facts necessary to appreciate how these questions arise may be briefly referred : Acs. 36.22 guntas of land situated in Hyderabad Urban Taluk belonging to the assessee who is an individual was acquired by the Collector and District Magistrate, Hyderabad, under the provisions ...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-28-1979
Reported in : AIR1979AP229
Kondaiah, J. 1. Pursuant to the order of the Supreme Court dated 14 -9-1978 in Civil Appeals Nos. 1105, 1245 and 1269 of 1978 on its file, C. M. A. No. 147 of 1978 is restored to the file of this Court and had come up before us for deciding afresh the principal issue i.e. whether or not there has been a valid and concluded contract of sale between H.E.H. the Nizam Jewellery Trust on the one hand and the respondents 7 to 17, the various tenderers, on the other hand. 2. We may briefly state the material facts, which lie in a narrow compass and gave rise to the submission of our finding to the Supreme Court. The late H. E. H. the Nizam of Hyderabad, Nawab Mir Sir Osman Ali Khan Bahadur had executed a trust deed on March 29, 1951 true copy of which is Ext. A-1, creating the trust called H- E. H, the Nizam's Jewellery Trust (hereinafter referred to as the 'Trust') in respect of 107 items of valuable and rare Jewellery belonging to him, for the benefit of his (1) two sons (i) Prince Azam Jah...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-19-1979
Reported in : [1980]123ITR773(AP)
C. Kondatah, C.J.1. The Income-tax Appellate Tribunal, Hyderabad Bench, has, at the instance of the assessee, referred the following question of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act ') for the opinion of this court:' Whether, on the facts and in the circumstances of the case, the sums of Rs. 1,01,282 and Rs. 97,357 paid by the assessee by way of royalty to its foreign collaborators during the accounting years relevant for the assessment years 1965-66 and 1966-67 respectively are deductible as revenue expenditure under Section 37 of the Income-tax Act, 1961 '2. In order to appreciate the scope and ambit of the question, we shall briefly refer to the facts admitted or found by the Tribunal which gave rise to the question : The applicant-assessee is a Government company under Section 617 of the Companies Act, 1956, which has been carrying on business in the manufacture of precision and machine tools, machinery and forgings since 1942. ...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-29-1979
Reported in : [1980]121ITR326(AP)
Kondaiah, C.J.1. This is a reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter called ' the Act '), at the instance of the CIT.2. The Income-tax Appellate Tribunal, Hyderabad Bench 'B', has submitted a statement of case for the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty imposed on the assessee ?'3. In order to appreciate the scope of the question we may briefly state the material facts admitted or found by the Tribunal which gave rise to this question. The deceased-first respondent, an individual, who derived income from money-lending and rice mill business, filed his return of income on June 12, 1967, for the assessment year 1966-67, corresponding to the accounting year ending with March 31, 1966, declaring an income of Rs. 20,120. In the course of the assessment proceedings the ITO noticed in the rice mill business an aggregate amount of Rs. ...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-21-1979
Reported in : [1981]131ITR239(AP)
Sambasiva Rao, C.J.1. These two writ petitions relate to interest on excess advance tax paid by the trustees of H.E.H. the Nizam's Religious Endowment Trust, Hyderabad. The first relates to the assessment year 1968-69 and the other to 1969-70. Since both of them raise the same question, the Commissioner of Income-tax, Andhra Pradesh, considered the two revisions filed for the two assessment years under a common order. We are for the same reason considering the matters in a common order.2. The petitioners, who were the trustees of H.E.H. the Nizam's Religious Endowment Trust, paid advance tax for the two assessment years in question. There was, however, an additional demand when the assessments were completed. The case of the petitioners at the time of the assessment was that the income of the trust was exempt from tax. The ITO rejected this plea. In appeal, the AAC upheld the claim for exemption. On further appeal to the Income-tax Appellate Tribunal by the revenue which was preferred ...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-15-1979
Reported in : AIR1980AP14
Gangadhara Rao, J.1. Sha Nemaji Champalal (1st defendant) obtained an ex parte decree against the deceased Shaik Subhani, the husband of the 3rd defendant and father of defendants 4 to 7 in Small Cause Suit No 729/1965 on the file of the District Munsif's Court, Guntur. In execution of that decree, he brought the plaint schedule house for sale in E. P. No. 568/1969, stating that it belonged to the deceased Sheik Subhani. The plaintiff filed a Claim Petition to 27th June, 1970. Both the petitions were adjourned to 30th June, 1970. On 27th June, 1970, the sale was held and the property was purchased by Vadambi Bai (8th defendant). On 30th June, 1970 both the claim petition and the adjournment petition were dismissed. Then the plaintiff filed the suit O.S. No. 818/1970 in the Court of the District Munsif. Guntur, on 17th August, 1970 under O. 21, Rule 63, C. P. C. to set aside the order dated 30th June, 1970 in the claim petition. he did not make the auction purchaser a party to that suit...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-11-1979
Reported in : (1980)16CTR(AP)27; [1981]127ITR505(AP)
Kondaiah, C.J. 1. The respondent-assessee, an HUF filed its returns for the assessment years 1966-67 and 1967-68, disclosing income from property and from other sources being interest on account with M/s. K. S. Subbaiah Pillai & Co. P. Ltd. and dividend income therefrom. The ITO noticed that in the prior years, the property income and interest income were shown as the personal income of Sri K. S. Subbaiah Pillai and assessed as such. The assessee when called upon to explain the reasons for the same submitted that the two items of immovable property, namely, a house property in Guntur and a house property in Madras and the balances in the books of M/s. K. S. Subbaiah Pillai & Co. P. Ltd. were included in his individual assessments filed for the earlier years on an erroneous view of the legal position although they were acquired by means of funds belonging to the HUF.2. In March, 1947, Shri K. S. : Sankaram Pillai, father of Sri K. S. Subbaiah Pillai, died. He was carrying on business in...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-30-1979
Reported in : [1980]121ITR97(AP)
C. Kondaiah, C.J. 3. This is a reference under Section 256(1) of the Income-tax Act (hereinafter referred to as 'the Act') by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law : 'Whether, on the facts and in the circumstances of the case, M/s. G. Parthasarathy Naidu and Sons and M/s. Sri Lakshmi Oil and Flour Mills can be treated as two separate firms and distinct assessable entities ?' 4. The admitted material facts as disclosed in the statement of case may be noticed : G. Parthasarathy Naidu, the karta of the HUF, consisting of himself and his three sons, viz., Vara Prasada Rao, Chandrasekhara Rao and Venkateswara Rao (minor), was a partner with a 5/16ths share in M/s. Gadireddi Peda Narasimhulu Naidu & Sons, Naidupet. The respon-dent-assessee is a registered firm. On September 30, 1968, there was a partition in the joint family of Parthasarathy Naidu. As per the partition agreement entered into on that day 5/16ths part...
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