Andhra Pradesh Court March 1970 Judgments
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Kotha Narasimham Amburi Kotaiah and ors. Vs. the State of Andhra Prade ...
Court: Andhra Pradesh
Decided on: Mar-31-1970
Reported in: [1971]27STC191(AP)
Kondaiah, J. 1. This batch of writ petitions challenging the levy of sales tax on sales of rice by the millers to the retail or wholesale dealers and in their turn to the customers and the purchase of paddy by procuring agents from the producers in the State may broadly be classified into three categories. The petitioners in W.P. Nos. 1981 of 1966, 542, 1057, 1397, 3630 and 3632 of 1967, 714, 1208, 1584 and 1849 of 1968 and 181 and 3447 of 1969 are the retailers. W.P. Nos. 1214 and 1216 to 1221 of 1969 and Special Appeals Nos. 1 and 2 of 1969 are by the paddy procuring agents, and others are by the millers.2. The after-effects of the second world war and the enormous growth in the population without any corresponding increase in production had resulted in the acute shortage and short supply in essential commodities in the country. In order to check the tendency of unsocial elements who busily engaged themselves in hoarding the essential articles with the ulterior object of selling them...
Gurram Sreeramulu, Garlapati Anjaneyulu and Co. and ors. Vs. the State ...
Court: Andhra Pradesh
Decided on: Mar-31-1970
Reported in: [1973]30STC120(AP)
Madhava Reddy, J.1. In these three writ petitions, refund of sales tax recovered by the respondents under the Andhra Pradesh General Sales Tax Act is claimed by the petitioners on the ground that the same was paid under a mistake of law.2. Writ Petitions Nos. 1426 of 1967 and 1427 of 1967 are by a firm of dealers in 'green ginger', 'garlic' and other commodities carrying on business at Tenali, Guntur district. They claimed exemption in respect of the turnover on 'green ginger' and 'garlic' on the ground that they were 'vegetables' and, therefore, exempt from tax under G.O. Ms. No. 1091, Revenue, dated 10th June, 1957. They were, however, assessed to tax on their turnover of 'green ginger' and 'garlic' for the assessment years 1957-58 to 1960-61, by the Commercial Tax Officer. The petitioners did not choose to prefer any appeal and the assessment orders became final. The petitioners paid a total tax of Rs. 41,260.61 for those assessment years. W.P. No. 1426 of 1967 is for the refund of ...
Sunkara Venkateswara Rao Vs. the Joint Regional Transport Officer, Kri ...
Court: Andhra Pradesh
Decided on: Mar-30-1970
Reported in: AIR1971AP186
Kondaiah, J.1. This batch of writ petitions by the petitioners under Article 226 of the Constitution of India is to challenge the validity of levy of tax and penalty on their vehicles covered by contract carriage permits when plied as stage carriages.2. The material facts in all the writ petitions being almost similar, we feel it sufficient to briefly stated, the facts in the main W.P.No. 3565 of 1967. The petitioner is a motor transport operator playing his tourist bus A.D.B. 166. At the instance of one M.Madhava Rao who approached him to take a pilgrim party to Tirupati, the petitioner obtained a temporary permit for his vehicle after paying the requisite tax for the quarter ending 31-12-1967 for the conveyance of a tourist party from Masulipatnam to Tirupathi and Tirupathi to Masulipatnam .3. On 5-12-1967, the petitioner's vehicle on its way to Tirupathi was checked by the Motor Vehicle Inspector. P.M. and it was found that four persons not included in the contract were traveling in...
G. Narayana Reddy and ors. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Mar-30-1970
Reported in: [1975]35STC319(AP)
Chinnappa Reddy, J.1. In exercise of the powers under Sub-section (1) of Section 40 of the Andhra Pradesh General Sales Tax Act of 1957, the Governor of Andhra Pradesh by G. O. Ms. No. 1413 dated 1st December, 1966, altered the Third Schedule to the Act by substituting the words 'three paise in the rupee' in column (3) of the schedule for the figures and words '2 naye paise in the rupee' and '1/2 naya paisa in the rupee' wherever they occur against the items mentioned in columns (1) and (2). This G.O. was published in the Gazette bearing date 1st December, 1966. According to the petitioners, this Gazette was received by them, some of whom are subscribers, only on 25th December. The petitioners therefore contend that it is not open to the commercial tax authorities to levy tax at the rate of three paise in the rupee from 1st December, 1966, and that they can do so only from 25th December, 1966. As there was some dispute as to when the Gazette was printed and when it was released to the ...
Nizam Sugar Factory Ltd. Vs. Appellate Assistant Commissioner of Incom ...
Court: Andhra Pradesh
Decided on: Mar-25-1970
Reported in: [1971]80ITR547(AP)
Madhava Reddy, J.1. The Nizam Sugar Factory Ltd., Hyderabad, the petitioner herein (hereinafter referred to as 'the assessee-company') filed the return of its income for the year 1962-63 claiming therein an exemption of Rs. 3,01,34,942 as income from agriculture calculated under Rule 7 of the Income-tax Rules, 1962. The Income-tax Officer, however, allowed an exemption of only Rs. 2,95,99,969. Aggrieved by this disallowance the petitioner company preferred an appeal to the Appellate Assistant Commissioner, D-Range, Hyderabad, the respondent herein. During the course of hearing of the appeal the respondent expressed the view that the question of allowing any notional agricultural profit by way of exemption from the income returned does not arise on the correct application of the provisions of the Income-tax Act, and the Rules made thereunder. Being of that view, the respondent thereafter issued a notice No. I.T.A. Com. 18/67-68 dated 29th July, 1967, calling upon the assessee-company to...
M.J. Velu Mudaliar and anr. Vs. Sri Venkateswara Finance Corporation a ...
Court: Andhra Pradesh
Decided on: Mar-24-1970
Reported in: AIR1971AP63
1. This appeal arises out of an action for recovery of money on foot of hair purchase agreement entered into by the defendants who are father and son. The plaintiff is a firm styled Sri Venkateswara Finance Corporation. and is represented by three persons described as managing partner, The case of the plaintiff is that the 1st defendant is the hirer and his son, the 2nd defendant is the guarantor, who are liable to make payments in 12 monthly installments from 29-1-1963 and that there was default on the pat of the defendant who paid only two paltry summons of Rupees 500/- and Rs. 318/- and that the plaintiff had to pay insurance premium to the tune of Rs. 577/50 Ps. because of the omission o the defendants. Reimbursement is sought in respect of the insurance premium. the defendants failed to satisfy the liability on demand and hence the suit was filed. 2. The defendants challenged the maintain ability of the suit on the ground that the partnership was not registered under the Indian Pa...
Tata Oil Mills Ltd. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Mar-24-1970
Reported in: [1971]28STC619(AP)
Madhava Reddy, J. 1. These three writ petitions are by M/s. Tata Oil Mills Ltd., Hyderabad, represented by the Manager, Sales Office at Hyderabad, questioning the jurisdiction of the State of Andhra Pradesh and its Commercial Tax Officers to assess it to tax under the Central Sales Tax Act (74 of 1956) (hereinafter referred to as the Act) on the turnover relating to sales in respect of the products manufactured by M/s. Tata Chemicals, Mithapur in the State of Gujarat, and also on the turnover relating to sale of goods despatched by its head office at Bombay to the customers in the State of Andhra Pradesh. The turnover representing these sales are hereinafter referred to for sake of convenience as 'agency sales' and 'branch sales' respectively. The turnover falling under the above two categories for the assessment years 1961-62 and 1962-63 was not held liable to tax. But for the assessment year 1964-65, the Additional Commercial Tax Officer (Overflow Assessment), Andhra Pradesh, by his ...
Kalepu Pala Subrahmanyam Vs. Tiguti Venkata Peddiraju and ors.
Court: Andhra Pradesh
Decided on: Mar-21-1970
Reported in: AIR1971AP313
ORDER1. The petitioner is the plaintiff in O.P. No.62 of 2965, Sub-Court, Kakinada, a suit filed in forma pauperis for recovery of possession of plaint A to C Schedule properties. The Court below by its order D/- 2-3-1968 held that he had means to pay and rejected his application to sue informa pauperis. This order was confirmed by the High Court in revision and thereafter, the petitioner restrict his right only to a half share and paid a court-fee of Rs. 2,602/-.2. Again, by his order dated 25-2-1969 the learned Subordinate Judge held that the suit was barred by time in respect of items 1, 2 (a), 2 (b), 2 (c) and 3 (a) of plaint B Schedule and items 1 and 2 (a) of plaint C Schedule. he, therefore, rejected the plaint in respect of those items. As far as item 4 of plaint B Schedule was concerned, he directed the plaintiff to file an application to treat the relief regarding Item 4 as one filed under Section 47, Civil P.C. The plaintiff has filed the above revision petition.The main con...
Donda Rama Rao and anr. Vs. the Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Mar-20-1970
Reported in: AIR1971AP353
Chinnappa Reedy, J. 1. The facts of these writ petitions expose the blatant and systematic manner in which the executive Government has consistently mocked at legislative mandates and flouted statuary provisions in connection with the constitution and composition of Market Committee under the Andrha Pradesh (Agricultural Produce and Livestock) Markets Act. 1966. Section 3 of the Act provides for the declaration of an area as a 'notified area' and Section 4 provides for the constitution of a Market Committee for each 'notified area'. Section 5 prescribes that ere market committee shall consist of not less than twelve and not more than sixteen members, the number to be fixed by the Government. The Government is empowered to appoint after consultation with the Director of Marketing not less than half the members from among the growers of agricultural produce and owners of livestock and produces of livestock in the notified area. The Government is empowered to appoint after consultation wi...
Madduri Venkataratnam Vs. Mangu Ramadas and ors.
Court: Andhra Pradesh
Decided on: Mar-16-1970
Reported in: AIR1971AP281
ORDER1. This is an application under Art. 226 of the Constitution of India, for the issue of a writ of certiorari and for quashing an order of the Estates Abolition tribunal, East Godavari, in T.A. No. 1/66 dated 26-3-1968.2. The petitioner herein claims to be a ryot in respect of lands covered by R.S. Nos. 47,52/1 and 52/3 of an extent of about Ac. 59-00 which are post-settlement inam lands situated in Suryaraopet village, which formed part of the erst while Pithapura, Zamindari Estate, which was notifiedand taken over by the Government on 7-9-1949 under the provisions of the Madras Act, now the Andhra Pradesh, (Andhra Area) Estates Abolition and Conversion into Ryotwari Act, Act No. 26 of 1948, (hereinafter called the Act). The Assistant Settlement Officer, Anakapalli conducted a suo motu enquiry under Section 15 (1) of the Act in S.R. No. 15 (1) 2496/58, to determine the nature, history of the lands and to consider the claims of the land-holders for a Ryotwari patta. The land-holder...
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