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Judgment Search Results Home > Cases Phrase: rationale Court: andhra pradesh Year: 1970 Page 1 of about 11 results (0.046 seconds)

Nov 13 1970 (HC)

Mehrunnisswa Begum and anr. Vs. Government of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Nov-13-1970

Reported in : AIR1971AP382

..... civil court, whereas the impugned act expressly provides resort to a civil court by any party aggrieved by the action taken under the special enactment. it is urged that the rationale of the decision of the supreme court is founded on the drastic effect of the punjab act which precludes a challenge of the merits of the executive action and decision .....

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Aug 13 1970 (HC)

Bussa Ansuya Vs. Bussa Rajaiaha

Court : Andhra Pradesh

Decided on : Aug-13-1970

Reported in : AIR1971AP296

..... would apply to the case of a consent decree like the decree. which was the foundation of the plaintiff's claim in that suit. it is difficult to understand the rationale of this distinction. whether it is a consent decree or one made or one passed on the adjudication by the court in either case, the question is whether its effect .....

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Mar 04 1970 (HC)

V.S.L. Narasimha Rao and anr. Vs. Assistant Controller of Esate Duty, ...

Court : Andhra Pradesh

Decided on : Mar-04-1970

Reported in : AIR1971AP36; [1971]80ITR662(AP)

gopal rao ekbote, j.1. this is an application under article 226 of the writ off prohibition restraining the respondents from proceeding with the enquiry in pursuance of a notice dated 31-1-1967.2. the relevant facts are that the petitioners are real brothers. their father sri venuir satyanarayana rao died on 2-12-1957 leaving an estate liable to estate duty under the estate duty act (xxxiv of 1953), hereinafter the return, according to the petitioner all the relevant facts were disclosed and brought to the notice of the assistant controller of estate duty.3. the assessing authority, by its order dated 27-6-1964, assessed the estate of the deceased at rs.2, 99, 765 and imposed a duty of rs.20, 546.16 p. since the petitioners had paid rs. 1,491.83 p. by way of advance, the balance was paid by them on 13-8-64.4. they wee however, not satisfied with the order of the assessing authority. therefore, they preferred an appeal to the appellate assistant commissioner of estate duty. the appellate authority, by its order dated 19-9-1965, gave some reliefs, the chief among which was a relief to the extent of rs.21, 312/- from the principal value of the estate towards maintenance allowance to the petitioners widowed mother. the principal contention before the appellate authority was whether the property is joint family property or was the self-acquired property of the deceased. that contention was negative by the assessing authority as well as the appellate authority.5. against that order .....

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Jul 07 1970 (HC)

Gogireddy Sambireddy Vs. Gogireddy Jayamma and anr.

Court : Andhra Pradesh

Decided on : Jul-07-1970

Reported in : AIR1972AP156

chinnappa reddy, j.1. a hindu wife aggrieved by her husband's conduct in marrying a second wife laid a complaint against him for an offence under section 494, i. p. c. , read with sections 11 and 17 of the hindu marriage act, 1955. in this application under section 561-a, criminal p. c. the husband seeks to have the proceedings against him quashed on the ground that sections 11 and 17 of the hindu marriage act are ultra vires and unconstitutional as they offend article 15(1) of the constitution. we may at once state that though the act has been on the statute book for fifteen years no one thought worth while all these years to challenge the vires of these provisions either in this court or elsewhere. it has not fallen to this petitioner to question the vires of these provisions.2. sri p. a. chowdary, learned counsel for the petitioner, argued that while the personal law of the hindus prior to 1955 and the personal law of the muslims always permitted polygamy, the hindu marriage act made the hindu marriage monogamous while the muslim marriage was left untouched. the effect of making the hindu marriage monogamous was that it exposed hindus to section 494, i. p. c. while muslims continued unexposed. a statute which so exposed hindus to a prosecution under section 494, i. p. c. to which they would not be so exposed if they are muslims, was a statute which discriminated against hindus on the ground of their religion only and, therefore, offended article 15(1) of the constitution. .....

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Nov 24 1970 (HC)

Nookavarapu Kanakadurga Devi Vs. the Kakatiya Medical College and ors.

Court : Andhra Pradesh

Decided on : Nov-24-1970

Reported in : AIR1972AP83

vaidya, j.1. the petitioner is a woman student who had applied for admission to the kakatiya medical college,. a college, run by the regional medical education society. warangal in the first year m. b. b. s. of the five-and-half year integrated course. the petitioner was born at vijayawada on the 10th june 1951 and in 1954 she along with her mother started living with her maternal grandfather. lingam venkaiah, at kundanapalli in adilabad district. the grandfather was working as a contractor with m/s. sashikant karsonji & co. from 1954 to 1959. from the year 1959 onwards till 1962 he had been working as a contractor to the singarent collieries company at mandamarri and ramagundam. the petitioner was born at vijayawada when her maternal grand-father was living there. it is stated the maternal grand-father is living in telangana from 1954 onwards as stated above. the petitioner and her mother moved from vijayawada t telengana along with her grand-father as the petitioner's father. nagabhushana rao, had, by the year 1954, ceased to take any interest in the petitioner or her mother. in the year 1962, the grand-father purchased 10 acres of cultivable land at kundanapalli near ramagundam and constructed a house in the same place in the year 1968 and thus settled down at kundanapalli in karimanagar district the grand-father has been acting as the guardian and caretaker of the petitioner from her childhood. the grand-father who was previously a school teacher under the krishna .....

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Mar 11 1970 (HC)

Amara Purushotham Mamidi Obaiah and Co. and ors. Vs. State of Andhra P ...

Court : Andhra Pradesh

Decided on : Mar-11-1970

Reported in : [1972]29STC654(AP)

venkateswara rao, j. 1. three questions arise for consideration in this batch of writ petitions and they are : (1) whether the second limb of item 6 of schedule iii of the andhra pradesh general sales tax act, which will hereinafter be referred to as the 'act', is repugnant to the provisions of section 15(a) of the central sales tax act and article 14 of the constitution and is, therefore, liable to be struck down, (2) whether neem oil and tobacco seed oil are exempt from tax by virtue of g.o. ms. no. 581, revenue, dated 14th march, 1960, and (3) whether in any view, 'tobacco seed', 'tobacco seed oil' and 'tobacco seed oil-cake' are goods coming within the purview of 'tobacco and all its products' specified in item 7 of schedule iv of the act and are therefore exempt from tax.2. the petitioners in all these cases are registered dealers under the act and have been carrying on business in groundnut, tobacco seed, tobacco seed oil, tobacco seed oil-cake, neem seed oil etc., in the guntur district. some of them were assessed by the concerned commercial tax officers to tax in relation to the turnover in the goods mentioned above for certain years and the taxes so assessed were also collected. in some cases, the commercial tax officers concerned issued notices proposing to make final assessment for certain years and provisional assessment lor the year 1969-70 while in some of those cases the petitioners made provisional payments pursuant to the assessments. at that stage, they .....

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Apr 16 1970 (HC)

The Government of Andhra Pradesh and ors. Vs. Rayalaseema Village Asso ...

Court : Andhra Pradesh

Decided on : Apr-16-1970

Reported in : AIR1971AP255

sharfuddin ahamed, j. 1. the two appeals arise out of the judgment and order of our learned brother chinnappa reddy j., made in writ petitions 2991 and 3316 of 1967 holding section 19 (1) of the andhra pradesh khadi and village industries board act (iv of 1959) ultra vires as offending article 14 of the constitution.2. the facts necessary to appreciate the arguments on either side may briefly be stated. the petitioner in writ petition no.2991 of 1967 is the rayalaseema village service association, chagalamarri. this association was granted a loan of rs.5,300/- for the purchase and working of ghanies by the andhra pradesh khadi and village industries board (hereinafter called the board). in the affidavit filed by the secretary of the association it was stated that the association inpursuant to the securing of the loan started the working of ghanies and also pushed its products into the market for sale which earned a rebate of rupees 362-27p, thus having a balance of rupees 4,937-733 p. being the loan amount. the board also failed to pay rebate for the period from 1-3-1963 to 31-12-1964 which worked out to rs. 5619/-. further the board had to pay the management grants from 1-4-1963 to 31-3-1964, the amount under this heading being rs. 2,625.-. thus the association was entitled to recover rs.8,24/- from the board and after giving a set off to the balance of the loan, the board had to pay to the petitioner association a sum of rs. 3,306-27 p. the board, however, without taking .....

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Sep 11 1970 (HC)

J.V. Seshaiah and Sons and ors. Vs. the State of Andhra Pradesh and or ...

Court : Andhra Pradesh

Decided on : Sep-11-1970

Reported in : [1971]28STC614(AP)

ramachandra raju, j. 1. the petitioners who are 33 in number are oil-millers in kurnool district. the writ was filed against the state of andhra pradesh and the commercial tax officers of kurnool, adoni and nandyal. it was filed for the issue of a writ of mandamus or any other appropriate writ, direction or order directing the respondents to forbear from giving effect to g.o. ms. no. 300, revenue (s), dated 8th march, 1966, or to pass such other order or orders that this court may deem fit and proper in the circumstances of the case. under the g.o. referred to above the government amended the andhra pradesh general sales tax rules, 1957, by adding rule 45-d to the said rules. it is convenient 0to extract the impugned rule here:45-d. every miller of groundnuts, other than a decorticating miller, shall maintain a register in form xxvii showing the hour-to-hour working of the decorticator and expeller, the number of coolies employed for decortications and crushing, and the quantity of oil and cake obtained during the process. 2. the case of the petitioners is that the rule works great hardship on the oil-millers and seriously interferes with their business, that it is an unreasonable restriction on their right to carry on business and therefore violates their fundamental right to carry on business guaranteed to them under article 19(l)(g) of the constitution. they also complain that the oil-millers alone were singled out. for the purpose of maintaining hourly accounts and there .....

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Mar 12 1970 (HC)

Union of India New Delhi and ors. Vs. Thammana Sitaramanjaneyulu and o ...

Court : Andhra Pradesh

Decided on : Mar-12-1970

Reported in : AIR1971AP145; [1971]41CompCas1030(AP)

gopal rao ekbote, j. 1. the two writ appeals and the writ petitions question the validity of the notices issued by the 2nd respondent under the emergency risks (good) insurance act (lxii of 1962) and the emergency risks (factories) insurance act (lxiii of 1962). hereinafter called ' the goods act'. and 'the factories act.' the impugned notice charge the petitioners of having evaded premia in respect of goods and/or factories the allegation was that the petitioners contravened the provisions of the acts inasmuch as they under ablaued the goods or factories for the purpose of insuring them under the a acts.2. during the second world war, war risks insurance acts in force in the united kingdom then were also n extended to india. the emergency risks (goods and factories) insurance acts. 1962 in substance are similar to the war risks insurance acts. the object of the acts is to ensure smooth flow of the commercial and industrial activity during the emergency proclaimed by the president after the chiness aggression, by providing indemnity against damage or loss of goods or factories by enemy action. immediately after the chinese aggression in october, 1962, it was realised that it is necessary not only to continue the production of various goods, if possible, on war footing but also to make provisions for replenishing the damaged or ruined factories by enemy action and also by reimbursing the loss or damage of goods continue the commercial and economic activities with a view to .....

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Jan 02 1970 (HC)

J. Devaraja Rao and ors. Vs. Income-tax Officer, Anantapur and anr.

Court : Andhra Pradesh

Decided on : Jan-02-1970

Reported in : AIR1970AP426

kuppuswami, j.1. this appeal was refereed to a full bench by a division bench consisting of jaganmohan reddy, chief justice (as he then was) and sambasiva rao, j., in view oft the importance of the question that arises inn this case, namely whether the arrears of income-tax, due by the father in respect of a separate, business prior to a partition between him and his sons can be recovered form the sons after the partition under the doctrine of pious obligation.2. this appeal is against the order of gopalakrihsan nair, j., dismissing a writ petition praying for the issue of a writ of mandamus directing the respondent to forbear form collecting certain arrears of income-tax by attachment and sale of there properties. the father of the petitioners, appellants herein was one venkateswara rao. he and his divided brother lakhsman rao carried on business in partnership under the name and style of govindarao & sons. fro the years 1945-46, 1946-47 and 1947-48 this firm was assessed of a total income-tax of rs. 92, 178-44. the firm was dissolved by an agreement between the two partners in the end of 1948. the tax was not paid by the partners in spite of demand. on 20-11-1952 venkateswara rao and his sons who constituted a joint family partitioned their family properties, each of them taking a separate share. n arrangement was made for payment of the earners of income-tax due by the father, venkateswara rao, as a partner of the aforesaid firm. eventually the income-tax officer issued a .....

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