Court : Andhra Pradesh
Decided on : Nov-26-1980
Reported in : AIR1981AP182
Madhava Reddy, J.1. These two writ appeals are directed against the order of our learned brother P.A. Choudary, J. directing the District Munsif, Guntur -'to take evidence by summoning all witnesses and documents which he might consider necessary as to who are all the persons who have been rendered landless or occupationless by reason of the acquisition of the lands at Pedakakani by the Central Warehousing Corporation and of them who are the members of the petitioner-society and who are the members of the 3rd respondent-society and who are interested and who are not interested in working for the Corporation.'Sri Malleswara Swamy Labour Contract Cooperative Society Limited, Petiakakani has filed a writ petition for the issue of a writ of prohibition or an appropriate order prohibiting the Central Warehousing Corporation from granting the contract or entrusting the work of handling the material at the godowns and transporting the same from the railhead to any other society or individual ...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-07-1980
Reported in : (1980)19CTR(AP)154; [1981]127ITR549(AP)
Madhava Reddy, J. 1. The assessee is an individual assessed to wealth-tax for assessment years 1970-71. The assessee is a shareholder in the Estate of late Nawab Salar Jung which was the subject-matter of a prolonged litigation. On the death of Salar Jung III, an ordinance was issued on November 12, 1949, providing for the administration of his estate. In the litigation that followed among the heirs of late Salar Jung, a compromise was entered d into on September 29, 1956, and a preliminary decree for partition of the estate was passed by this court on March 5, 1959. Under the compromise decree, the assessee's share of the property was determined, which among others, comprised of certain immovable properties which were subsequently acquired by the Government under the provisions of the Land Acquisition Act. Proceedings for acquisition of the lands were initiated on August 4, 1960 and a notification under s. 4(1) of the Land Acquisition Act was issued on August 25, 1960. It is in respec...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-11-1980
Reported in : (1980)18CTR(AP)119; [1981]130ITR51(AP)
Raghuvir, J. 1. This reference is made by the Income-tax Appellate Tribunal, Bench A, at Hyderabad under s. 256(1) of the I. T. Act, (43 of 1961) ('the Act'), at the instance of the Commissioner of Income-tax, Hyderabad, for the opinion of this court on the following question of law : 'Whether, on the facts and in the circumstances of the case, when the assessee concealed particulars of income in the original return filed on October 7, 1965 (September 30, 1965) and also in the revised returns filed on January 2, 1970, and January 7, 1970 (i.e., after April 1, 1968), the quantum of penalty to be levied should be as per the amended provisions of section 271(1)(ii) brought into effect from April 1, 1968 ?' 2. M/s. Rameswar & Co., Zaheerabad, is a registered firm the assessee, constituted with fifteen partners. The assessee carried on the business of excise contracts and for the assessment year 1965-66, the accounting year of the firm ended on September 30, 1964. Two returns on September 3...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-16-1980
Reported in : (1980)IILLJ337AP
Jeevan Reddy, J. 1. Andhra Pradesh Flying Club, the defendant in the suit, is the appellant before us. The Club is established for promoting the art of flying and for training pilots. It is a Society registered under the Andhra Pradesh (Telangana Area) Public Societies Registration Act, 1350 F. Its Rules and Regulations are registered under the Act, copy of which has been placed before us. It has a Managing Committee, called 'Committee' which comprises of the President and Vice-President of the Club, Station, Commander, Air-Force Station, Begumpet, and certain other officials. There is a Secretary of the Club who is the Chief Executive Officer of the Club, and whose duties inter alia are to give effect to the resolutions and carry out the directions of the Committee. The President has the administrative control over the affairs of the club. The Chief Secretary to the Government of Andhra Pradesh is the Ex-Officio President of the club. The power to appoint and dismiss the members of th...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-09-1980
Reported in : [1986]160ITR270(AP)
P.A. Choudary, J. 1. The late Nizam created a miscellaneous trust by means of a registered trust deed dated August 6, 1950, for the benefit of his family and his dependants. Large amounts of cash and securities specified in the Ist Schedule to the trust deed were settled upon the trust. The beneficiaries under the trust were mentioned in the several schedules to the trust deed. The portion of the trust deed which gives rise to this referential litigation is contained in clause 2(L)(iv) of the trust deed and it is, therefore, set out in full : 'So long as any one or more of the members of the family of the settlor and the dependants of the settlor whose names are mentioned in the Fourth Schedule hereunder written who are at present residing in Nazri Bagh, and Eden Garden and Gough's Bungalow continue to reside there during the continuance of this trust, the trustees shall set apart every year out of the income of the trust fund such sum as they deem fit not exceeding Rs. 1,50,000 (Rupee...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-10-1980
Reported in : [1981]129ITR538(AP)
Madhava Reddy, J. 1. In these two cases referred under s. 256(1) of the I. T. Act, 1961, the question for decision is : 'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Part I, Appendix I of rule 5 of the Income-tax Rules, 1962, the assessee was entitled to extra shift allowance without reference to the normal number of working days in the previous year, viz., 300, and the days for which the plant and machinery worked such extra shift ?' 2. There is no pronouncement of this court one way or the other on this question. As the decision on this question would affect a large number of seasonal factories, the matter has been referred to the Full Bench. 3. For appreciating the issues involved and for the disposal of the question referred, it would be sufficient to notice the facts giving rise to R. C. No. 230/76. 4. The assessee in both these references is Sarvaraya Sugars Ltd., which runs a seasonal factory for manufacturing sugar. Section 32 of...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-10-1980
Reported in : AIR1981AP77
1. Plaintiffs are the appellants. The only question that arises in this case is about interest awarded by the trial Court. The suit is based upon two mortgages, Exs. A-1 and A-3, dated 25-11-1964 and 4-4-1966 respectively. Under the first mortgage, a sum of Rupees 6,000/- was borrowed and, under the second mortgage a sum or Rupees 8,000/- was borrowed. The stipulations in both the mortgages are identical, except the rate of interest. The first mortgage provided that the entire loan amount shall be repaid within a period of one year with 12 per cent per annum interest simple. It, however, provided that if interest is not so paid, the mortgagor shall be liable to pay interest on interest, i.e., compound interest. Such compound interest was payable in case of default, every year. In the second mortgage, interest stipulated is Rs. 1-15 Ps. per cent per month, i. e., 13.18 per cent per annum simple interest (with identical stipulations). On the ground that the defendants have failed to repa...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-18-1980
Reported in : (1981)20CTR(AP)60; [1981]127ITR414(AP)
Lakshmatah, J. 1. In this reference under s. 256(1) of the I.T. Act, 1961, the question referred to us by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax is : 'Whether, on the facts and in the circumstances of the case, the salary income of the assessee as a judge of the Andhra Pradesh High Court could be included for the purpose of assessment of the year 1969-70 ?' 2. The facts necessitating the reference of the aforesaid question are as follows : Facts : The assessee is an individual. He was practising as an advocate. For the legal profession he carried on, the assessee had been maintaining accounts for the financial year commencing form April 1, and ending by March 31, each year. He was appointed as a judge of the High Court of Andhra Pradesh with effect from August 21, 1968. Prior to becoming a judge, he was also receiving remuneration at Rs. 400 per month liquidator of Vijaya Commercial Bank Ltd. He was also getting a remuneration of Rs. 400 per...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-25-1980
Reported in : [1982]134ITR158(AP)
Madhava Reddy, J. 1. In these writ petitions the validity of r. 19A of the I.T. Rules, 1962, as it stood applicable to the assessment years 1969-70 and 1974-75, is challenged as ultra vires of s. 80J of the I.T. Act, 1961, in so far as it prescribes that in computing the capital employed in an industrial undertaking, (1) the borrowed money and debts due by the assessee should be deducted, (2) that it should be computed as on the 1st day of the previous year, and (3) that it should be assessed at the written down value of the asset after allowing depreciation. These writ petitions can be conveniently disposed of by a common judgment. 2. Section 80J of the I.T. Act, in so far as it is relevant for our present purpose, reads as follows: '80J. Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases. - (1) Where the gross total income of an assessee includes any profits and gains derived from an industrial undertak...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-13-1980
Reported in : AIR1981AP38
Chennakesav Reddy, J.1. This appeal by the defendant under Clause 15 of the Letters Patent is directed against the affirming judgment of our learned brother M. Ramachandra Raju, J., in C.C.C.A. No. 183 of 1975 preferred against the decree of Second Additional Judge, City Civil Court, Hyderabad, in O.S. No. 211 of 1970. The respondent-plaintiff filed the suit to recover the possession of the land of an extent of about 11,000 sq. Yards, comprised in Survey No. 142, in Amberpet, Hyderabad Urban Taluq, or in the alternative to recover damages of a sum of Rs. 11,000 with interest at 9% per annum. The trial Court decreed the suit for possession of the suit land and the appeal preferred by the defendant was also unsuccessful Hence this appeal.2. The material facts giving rise to the litigation between the parties are not much in dispute. The plaintiff executed an agreement of sale, Ex. A-1, dated 6-8-1963 agreeing to sell the suit land to the defendant for a sum of Rs. 11,000. Under the said ...
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