Andhra Pradesh Court February 1962 Judgments
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State of Andhra Pradesh Vs. Mothey Gangaraju
Court: Andhra Pradesh
Decided on: Feb-09-1962
Reported in: [1963]14STC112(AP)
Venkatesam, J.1. The question falling for determination in this second appeal is, whether an assessee is entitled to claim interest on sales tax collected from him under an assessment which has been declared to be illegal.2. The respondents in this case are a registered firm carrying on business as commission agents. On its turnover for the year 1945-46, the Commercial Tax Authorities levied sales tax amounting to Rs. 7,248-6-2. The respondents thereupon, filed O.S. No. 80 of 1950 on 19th September, 1947, in the District Court, Eluru, for a declaration that the said assessment was illegal, and for a permanent injunction restraining the State from collecting the same. The suit was transferred to the Subordinate Judge's Court, Eluru, and numbered as 0. S. No. in of 1952. During the pendency of the suit, the tax was collected by the department on 26th September, 1949, under threat of coercive process. The Subordinate Judge's Court granted a decree with costs on 25th February, 1954, in fav...
Lakhmichand Balchand Vs. Executive Engineer, Division No. 1, Nagarjuna ...
Court: Andhra Pradesh
Decided on: Feb-09-1962
Reported in: (1962)IILLJ19AP
Sharfuddin Ahmed, J.1. The question that requires determination in this revision petition is whether before an order of payment of compensation is made, a notice to the employer is also necessary under Section 10A of the Workmen's Compensation Act (VIII of 1923) hereinafter called the Act, apart from a notice to the principal employer in the case. The question arises in the following circumstances.2. One Anjayya, son of Malakappa, was killed on 25 August 1968 in an accident in the course of his employment at Nagarjunasagar Dam. The matter was reported to the Additional Commissioner, Workmen's Compensation, Andhra Pradesh, by the Executive Engineer, Division No. I, Nagarjunasagar Dam. Thereupon the Additional Commissioner, Workmen's Compensation, by his order dated 27 October 1958 awarded Rs. 1,350 by way of compensation to the dependants of the deceased Anjayya. He observed in the course of the order that the authorities of the Nagarjunasagar Dam, being the principal employer, have adm...
Employers of Express Newspapers (Private) Ltd., Madras Vs. Labour Cour ...
Court: Andhra Pradesh
Decided on: Feb-07-1962
Reported in: AIR1963AP223; (1962)IILLJ200AP
Chandra Reddy, C. J.1. This is an appeal against the judgment of our learned brother Basi Reddy, J. refusing to remove an order of the Labour Court, Andhra Pradesh at Hyderabad on certiorari.2. The facts material for the purpose of this enquiry are shortly these. The appellant i.e., Messrs. Express Newspapers (Private) Limited is a company incorporated under Indian Companies Act and has its head office at Madras. At the material time, it had a branch at Hyderabad with five employees, a branch manager, two working journalists, a staff reporter and a correspondent, who are respondents 2 and 3 in this appeal, a teleprinter operator and an attender. The appellant dismissed the two respondents from service on 28-6-1959 for misconduct and gross negligence of duties. While there was a Union of the appellant's workmen in Madras known as the Express Newspapers Employees' Union, there was no such union of the workmen of the appellant's establishment at Hyderabad. Respondents 2 and 3 were not mem...
Gowli Nagappa Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-05-1962
Reported in: [1963]14STC42(AP)
Venkatesam, J.1. This tax revision case arises out of anorder of the Sales Tax Appellate Tribunal rejecting an appeal preferredby the petitioner.2. The petitioner (hereinafter referred to as 'the assessee'), a manufacturer of groundnut oil, registered under Rule 18 of the Madras General Sales Tax (Turnover and Assessment) Rules, was submitting his monthly returns and claiming rebates on sales, as provided under Sub-rule (2) of that rule. For the financial year 1952-53, he submitted his returns to the assessing authority in Forms A-3 and A-9. Subsequently he was adjudged an insolvent and his estate vested in the Official Receiver who took possession of his assets along with his records. Against the order of assessment passed by the Original Authority, the assessee preferred an appeal to the Deputy Commissioner (Appeals), Kurnool. While disposing of the appeal, the Deputy Commissioner called upon the assessee to produce his accounts. The assessee referred the Appellate Authority to the O...
Joint Family Firm of Girdharilal Prabhu Dayal Vs. Jethmal, Proprietor ...
Court: Andhra Pradesh
Decided on: Feb-02-1962
Reported in: AIR1963AP185
Chandrasekhara Sastry, J.1. This is an appeal by the plaintiff against the judgment and decree of the City Civil Court, Hyderabad in O. S. No. 42 of 1958 dismissing the suit. The plaintiff is a joint family firm carrying on business in grains, gram, castor seeds etc., at Siddiambar Bazar, Hyderabad. The defendant is a merchant and is carrying on business as a commission agent and a general merchant at Hingoli.2. The case for the plaintiff is shortly as follows : -The defendant met the plaintiff at Hyderabad and agreed to work as commission agent for purchasing and supplying as per the instructions of the plaintiff cotton seeds at Hingoli. It was agreed that the price of the goods so purchased by the defendant must be paid at Hyderabad on Hundis drawn by the defendant. Fifty per cent of the value must be paid in advance and the balance against the railway receipt forwarded along with the Hundis payable at Hyderabad, Accordingly, as per the orders placed by the plaintiff the defendant pu...
Gunupati Alluraiah Vs. State of Andhra Pradesh Represented by the Dist ...
Court: Andhra Pradesh
Decided on: Feb-02-1962
Reported in: AIR1963AP394
Venkatesam, J.1. These five second appeals arise out of suits filed by dealers in food grains of Nellore District, hereinafter called the dealers, against the State of Andhra represented by the District Collector, Nellore, for recovery of certain amounts due to them. These five suits and two others were disposed of by a common judgment by the District/Munsif of Kanigiri, who decreed all the suits. The appeals against his decision preferred by the State of Andhra were also disposed of by a single judgment of the Subordinate Judge of Kavali, who reversed the decision of the that Court, and dismissed the suits. These second appeals are preferred by the dealers against that judgment.2. The facts briefly are as follows:The appellants-plaintiffs were appointed as wholesalers for Kanigiri Taluq under the scheme of State Trading in Food Grains, adopted by the State of Madras in exercise of the powers conferred on it under the Essential Supplies (Temporary Powers) Act (XXIV of 1946), hereinafte...
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