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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1960 Page 5 of about 54 results (0.182 seconds)

Oct 16 1960 (HC)

Paruchuri Suryanarayana Vs. Paruchuri Sugunavathi

Court : Andhra Pradesh

Decided on : Oct-16-1960

Reported in : AIR1961AP393

..... is concerned, the law of survivorship would continue to govern the right of succession. but in respect of non-agricultural property the provisions of the act would apply. thereafter the courses of devolution of the two kinds of property would be different, the one governed by the hindu law and the ..... of air):-indeed if the argument of the learned counsel be accepted it would enable scheming members of a joint family to circumvent the provisions of the act altogether. to illustrate, if a person died having an interest in non-agricultural property, the other members of the joint hindu family by converting the same ..... possession of a half share in the family properties basing her claim on the rights conferred upon her by the hindu women's rights to property act, 1937. the properties left by the deceased were agricultural lands. the question arose whether she would be entitled to share the produce derived from ..... , was questioned and the federal court held, in umayal achi v. lakshmi achi, 1945-1 mad lj 108 : (air 1945 fc 25) that the act did not operate to regulate succession to agricultural lands in the governor's province and that the word 'property' in section 3 did not include agricultural lands. ..... 400/- out of which a sum of rs. 1000/- would he spent for cultivation expenses, leaving a net income of rs. 400/- only per acre. then there are expenses like the water cess, other taxes, the cost of collecting the cane and its conveyance to the factory,apart from the amounts mentioned in exs .....

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Aug 29 1960 (HC)

Kamarsu Venkata Subbamma and anr. Vs. Kamarsu Veerabhadra Rao and ors.

Court : Andhra Pradesh

Decided on : Aug-29-1960

Reported in : AIR1961AP495

..... clearly establishes the relationship between veeranna and china veeranna alias china veeraju. the next document ex. a-4 is an extract from the register showing the village officers and their income etc, of undrajavaram village and it shows the names of kamarsu veeranna, kamarsu chinna veera raju and potla cheruvu veeraju as the karnams of undrajavaram. the last document to be ..... and 2 might have been transposed as plaintiffs, and no question of limitation would have arisen alter transposition by reason of the terms of section 22(2) of the limitation act.the mere fact that the plaintiffs had confined their relief to recover possession of their half share does not, in our opinion, preclude defendants 1 and 2 from being transposed ..... claim would be barred by limitation.'the reasoning of that decision is in accordance with our view.7. reference may also be made to section 22(2) of the limitation act which provides that nothing in sub-section (1) shall apply to a case where a plaintiff is made a defendant or a defendant is made a plaintiff. as the suit ..... themselves to recover possession of their two-fifths share in the land in dispute from the alienee from the widow would be barred under section 28 of the indian limitation act read with article 141 as being beyond 12 years from the death of the widow, yet when a suit is brought within the proper period of limitation by another reversioner .....

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Jul 22 1960 (HC)

Ammireddi Ramamoorty (Died) and ors. Vs. Ammireddi Sitharamamma and or ...

Court : Andhra Pradesh

Decided on : Jul-22-1960

Reported in : AIR1961AP131

..... part of the amount contributed by the defendants towards the construction of the mill after the death of lingayya, he left out of consideration the income therefr.om.taking into account the needs of the plaintiffs, such as education of the plaintiffs 2 to 4 and the social status they enjoyed ..... does not prejudice these respondents very much since we have held that section 22 is wholly inapplicable to the estates of hindus who died before the act.39. there remains the question as to the quantum of maintenance. while on the one hand it is urged by the appellants that the ..... not have been the intendment of these sections. in our considered opinion, these sections do not bear on the preexisting rights of maintenance holders. the act does not abridge those rights and leaves them un-touched. consequently, a right of maintenance, which a concubine had acquired against the estate of her ..... , modify or even discharge any order fixing the amount of maintenance made by a decree of the court or agreement either before or after the act, if there is a material change in the circumstances justifying such action. thus it applies to maintenance of every description irrespective of the time of ..... the expression 'deceased hindu' is generic in its sense and its application cannot be confined to a hindu dying after the coming into operation of this act.16. in support of this construction, the following remarks of chief justice subbarao, who delivered the opinion of the court in kameshwaramma v. subrahmanyam, : .....

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Mar 25 1960 (HC)

The Andhra Paper Mills Co. Ltd. (In Liquidation) Vs. State of Andhra ( ...

Court : Andhra Pradesh

Decided on : Mar-25-1960

Reported in : AIR1961AP57

..... matter of some doubt whether a case of payment of money to a third person for another would at all be covered by section 70 of tho indian contract act, the more appropriate section being, perhaps, section 69: vide sheo nath prasad v. sarjoo nonia air 1943 all 220 (fb).10. therefore, it seems to ..... performance by another. the language used in these paragraphs' would seem to indicate a claim rather under section 69 than one under section 70 of the contract act, although the words 'not intending to do so gra-tuitously' which occur in section 70 are adopted in paragraph 4 of the plaint.it is the case ..... by another.'5. in view of these allegations as to a buyer's duties, we would first refer to section 55 of the transfer of property act which enacts the law relating to tho rights and liabilities of buyer and seller in the absence of a contract to the contrary. the portion of that ..... time in june 1952, sending a draft sale deed to the government pleader. in so doing they never intended to do anything gratuitously. the government pleader, acting for the defendant-government, replied on 18-7-1952 intimating that the defendant duly approved of the draft sale deed and that necessary arrangements may be made for ..... law -- this is not in dispute --for all the liabilities that the madras state should have carried with regard to this matter but for the andhra state act no. xxx of 1953.4. the case of the plaintiff is that messrs. short, bowes and co., submitted a draft sale deed for approval of the .....

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Jan 22 1960 (HC)

In Re: G.R. Macfarland

Court : Andhra Pradesh

Decided on : Jan-22-1960

Reported in : AIR1961AP3; 1961CriLJ33

..... of the public prosecutor will be examined with the contention of the accused that the preliminary investigation was not warranted by section 5a of the act inasmuch as this was done without the permission of the magistrate. but before i do so, i will consider the fourth contention urged by ..... 7 which is relevant for the present discussion is in the following terms :'7. (1) notwithstanding anything contained in the code of criminal procedure, 1898 (act v of 1898) or in any other law the offences specified in sub-section (1) of section 6 shall be triable by special judges only. (2 ..... meaning of section 5(2) or unless the offences are committed by persons who are public servants and would come within the provisions of the act, special judge has no jurisdiction to try any offences created by the penal code. in my view, the attention of the learned judge was ..... unless the prosecution aliunde proves that fraudulent! intention; (5) the investigation by the inspector was not in accordance with section 5-a of the act, inasmuch as the entire investigation was completed before the permission of the magistrate was obtained and the re-recording of the witnesses' statement after permission ..... g. r. macfarland, formerly permanent way inspector, southern railways gudivada, against his conviction under section 5(1)(c) of the prevention of corruption act (hereinafter called the act) and under section 477-a i.p.c. and sentence of one month simple imprisonment for each of the offences, and sentences to run .....

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Dec 02 1960 (HC)

Ryali Kameswara Rao Vs. Bendapudi Suryaprakasarao and ors.

Court : Andhra Pradesh

Decided on : Dec-02-1960

Reported in : AIR1962AP178

..... ' elura.(20) at the time of giving the evidence he was a gentleman of about 78 years of ago.(21) he is a man of considerable income and wealth and the owner of a big flourishing firm of printers and publishers. he says that the testator was then in a sound and disposing state ..... that ramamma affixed her signatures to the document. the opinion of the hand-writing expert is, no doubt admissible under s. 45 of the indian evidence act. what value is to be attached to that opinion in a given case is however an entirely different matter. it has been repeatedly held that expert ..... .(32) the next and the most important question is whether the testator had the testamentary capacity to execute the will. (33) section 59of the indian succession act requires that the testator should have a sound mind and the illustrations 1d to 3 throw some, light as to the significance of the expression 'sound mind ..... order 275 aforesaid were nor complied with, we are of opinion that it is a mere irregularity which is certainly curable under sec. 87 of the act.(27) it is, then contendsed that even if the endorsement is legally admissible, the probative value of the endorsement is seriously impaired by the non-examination ..... dispute the position that an endorsement or a certificate made by the registrar upon a will is admissible under sec. 60(2) of the indian registration act. but what is urged is that in the instant case the certificate is not entitled to much weight. it is, therefore necessary to extract the terms .....

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Feb 17 1960 (HC)

Makkapati Purnananda Sastri Vs. Chintalapati Purnanandam and ors.

Court : Andhra Pradesh

Decided on : Feb-17-1960

Reported in : AIR1961AP435

..... subbarayudu was living with them.exhibit b. 47 clearly evidences that subbarayudu alias chivukula venkata subbarayudu was in possession and enjoyment of lands fetching an income of rs. 31-8-0. the contention that was put forward by the learned advocate general that chivukula venkata subbarayudu referred to in ex. b ..... validity it being enough that a representation should have been made to the purchaser of the existence of the necessity and that he should have acted honestly and made proper enquiry to 'satisfy himself of its truth'.according to the learned advocate general, the recitals are evidence only of the ..... an antecedent oral gift affected by her husband and father-in-law. in our opinion the recitals are admissible under section 32(7) of the evidence act as well.16. the learned advocate general strongly relied upon a full bench decision of the madras high court in subrahmanyan v. c. soontyya, : ..... custom in question was created, claimed, modified, recognised, asserted, or denied or which was inconsistent with its existence'.section 32(7) of the evidence act provides that when the statement is contained in any deed, will or other document which relates to any such transaction as is mentioned in section 13, ..... under exhibit b. 20 arc admissible, in our opinion, both under the terms of sections 32(3) and 32(7) of the indian evidence act.14. the identical question arose for consideration before a single judge of the madras high court in appasami pillai v. ramu tevar, air 1932 mad .....

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Mar 02 1960 (HC)

Kalyanam Narasayya Vs. Kalyanam Seetaramma

Court : Andhra Pradesh

Decided on : Mar-02-1960

Reported in : AIR1961AP60

..... . p. 354 of 1953.2. the appellant sought dissolution of his marriage with the respondent under section 5(b) of the madras hindu (bigamy prevention and divorce) act, (act vi of 1949) in the court of the subordinate judge, tenali.3. a few facts material for the purpose of this enquiry may be set out. the appellant ..... prostitute is one who is available to any man who pays a price for her virtue. we do not agree that such a distinction is contemplated by bombay act xi of 1923. the matter, in our opinion, appears to rest more on degree than on kind.'these remarks afford us some assistance in gathering the applitude ..... her passion and not to make money, it would amount to 'leading the life of a prostitute' within the ambit of section 5(1)(b) of that act.20. we may here advert to the following passage in the decision emperor v. lalya bapu, air 1929 bom 266 extracted by the learned judge in 1955 ..... not necessary that it should be established that she was a common prostitute or a public prostitute. the language employed in section 5(1)(b) of the act is 'leading the life of a prostitute'. that does not connote that the wife is a public prostitute. in our opinion, it is sufficient if she is ..... (1952 edition) page 302).18. this leads us to the question as to whether these facts are sufficient to sustain a petition under section 5 of madras act vi of 1949. it is contended by srimathi amareswari, counsel for the respondent, that a solitary instance of adultery could not justify the granting of a decree .....

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Feb 01 1960 (HC)

Mrs. Revathamma Vs. Hamsa and ors.

Court : Andhra Pradesh

Decided on : Feb-01-1960

Reported in : AIR1961AP13

..... order of the learned district judge, secun-derabad, who considered that rule 46 of the rules framed by the hyderabad high court under the indian succession act (act xxxix of 1925) in respect of applications for probate, letters of administration and succession certificates has become applicable, and that therefore the petitioner herein having ..... is permitted to file his objections within 14 days of entering the caveat. any provision therefore in regard to a caveator in the indian succession act cannot be taken as restricting or negativing the rights of a respondent who has been called to have his say who has not chosen to be ..... where a divisional bench has been considering the order of a district judge admitting the respondent as a caveator under section 69 of the probate and administration act (v of 1881). therein, it is found at p. 52. 'a person disputing the right of a. deceased testator to deal with certain property ..... places reliance upon the language ot rules 22 and 31 of the hyderabad high court pertaining to the letters of administration under the indian succession act in regard to the notice to next-off-kin and citation respectively and referred to form no. 192 wherein it has been mentioned that the ..... of c. g. srinivasulu naidu filed o. p. no. 76/2/56 for the grant of letters of administration under section 218 of the indian succession act in the court of the district judge, secunderabad for the property of mrs. radhahai their mother. these petitioners in o. p. no. 76/2/56 .....

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Jan 13 1960 (HC)

Marella Veerabrahmacharyulu Vs. Konduru Venkata Subbamma and ors.

Court : Andhra Pradesh

Decided on : Jan-13-1960

Reported in : AIR1961AP31

..... pc 79). their lordships expressed the view there that, if the right to enforce the contract was allowed to become barred under article 13 of the limitation act, the defendant could not resist the claim to possession by referring to a title, the acquisition of which was forbidden by statute. thus, this also illustrates ..... in ilr 24 mad 449. the learned judge after referring to the law of england under which in certain cases, a court of equity would act on the supposition that what ought to be specifically performed had been performed and give relief on that supposition observes that the same course may be ..... there is no other discussion on this question nor have the learned judges considered the bearing of sections 54 and 60 of the transfer of property act on the enquiry before them. they also assumed that the right of pre-emption involved interest in the property, while in fact such a right was ..... agreed to sell the property to the 2nd respondent and consequently the latter could claim the benefit of section 53-a of the transfer of property act though this was not raised before ranganadham chetty, j. according to him, varadayya offered to sell his interest in the land in march 1943 as ..... the respondent could resist the appellant's suit for possession of the property though his claim for pre-emption was barred under article 10of the limitation act. the learned judge referred the matter to a bench for an authoritative pronouncement as he felt that the two sets of rulings relied on by either .....

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