Andhra Pradesh Court November 1969 Judgments
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Rambhotla Ramanna by Power of Attorney Holder, Vs. Government of Andhr ...
Court: Andhra Pradesh
Decided on: Nov-26-1969
Reported in: AIR1971AP196
Obul Reddi, J. 1. The question that falls for determination is, when a citizen moves this court under Art. 226 of the Constitution for the issue of a Writ of certiorari for quashing an order of the Government and when it issues a rule nisi calling for the records whether the Government can withhold production of documents for the perusal of the Court, claiming privilege and whether this Court has overriding power in view of its extraordinary jurisdiction under Article 226.2. it may be stated at the outset that the Government on account of some practice said to be prevalent from the days of the Composite State of Madras, do not forward the records called for directly to the Court, but seen them to the custody of the Law Officers, i.e., the Advocate-General or the Government Pleader, as the case maybe, and not all the records that are sent to the Advocate-General or the Government Pleader are placed at the disposal of the Court for its scrutiny at the time when the Writ petition comes up...
Palacharala Hymavathamma Vs. Revenue Divisional Officer, Parvatipuram ...
Court: Andhra Pradesh
Decided on: Nov-25-1969
Reported in: AIR1971AP103
Parthasarathi, J.1. This writ petition has been directed t be posted before a Division Bench on a reference made by Basireddi, J,, When the matter came up before him in the first instance, he came to the conclusion that a question of some importance and which recurs, often, arises for consideration in this case. The learned Judge though that it is necessary to have a clarification or definition of the expression 'revenue account' which occurs in the Andhra Pradesh (Andhra Area) Inams (abolition and Conversion into Ryotwari) Act (1956) hereinafter referred t as the Inams Abolition Act.2. The facts that have given rise to this writ petition lie within a narrow compass. In the affidavit filed by the formed it is stated that the village of Korapa formed part of the Zamindari estate of Salur, and that in the distant past a grant was made of a part of the village, and that the area, which was the subject-matter of the grant, constituted a hamlet of the village of Korapa. The portion so grant...
Sri Venkateswara Rice Mill Vs. the Special Commercial Tax Officer (Eva ...
Court: Andhra Pradesh
Decided on: Nov-17-1969
Reported in: [1970]26STC208(AP)
Obul Reddi, J.1. The petitioner in this writ petition has prayed for quashing the order of the Special Commercial Tax Officer (Evasions), Guntur, in O. R. 13/65-66 dated 4th December, 1966 and for refund of a Rs. 4,000 collected by the said officer from the petitioner-firm.2. Mr. Bhaskara Rao appearing for the petitioner contended that the Special Commercial Tax Officer acted in excess of his jurisdiction in collecting Rs. 3,000 as if there is an evasion of tax Under Section 32 of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act) and for failure to maintain correct and complete accounts required Under Section 25 of the Act; and that he could have proceeded against the petitioner only under Clause (b) of Sub-section (1) of Section 32 of the Act and that in this case the Special Commercial Tax Officer has not only acted under Clause (b) of Sub-section (1) of Section 32 but also purported to act under Clause (a) without realising the fact that there was neither failure...
Y. Rajan Vs. Income-tax Officer, (A) Ward
Court: Andhra Pradesh
Decided on: Nov-05-1969
Reported in: [1970]77ITR839(AP)
Madhava Reddy, J.1. In this writ petition under Article 226 of the Constitution of India for the issue of a writ of prohibition prohibiting the respondent herein from reassessing the income of the petitioner as per the notice issued under Section 148 of the Income-tax Act, 1961, the question that falls for consideration is: 'Whether the respondent has jurisdiction to do so on the facts and circumstances of the case ?'2. The petitioner's income was assessed to tax for the years 1961-62, and for the subsequent years upto 1964-65. Thereafter, on a report made by the inspector of income-tax that the wife of the petitioner had constructed a house. Income-tax Officer C-III Ward, Hyderabad, served a notice under Section 139(2) of the Act on the wife of the petitioner for the assessment year 1962-63. In pursuance of the said notice, she submitted returns of income for six assessment years 1959-60 to 1964-65 and claimed that the construction of the house was started in 1958 and completed before...
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