Andhra Pradesh Court March 1970 Judgments
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Padmavathi Paddy and Rice Co. Vs. Assistant Commissioner of Commercial ...
Court: Andhra Pradesh
Decided on: Mar-13-1970
Reported in: [1971]27STC30(AP)
Madhava Reddy, J.1. The Special Assistant Commercial Tax Officer (Evasions), Nellore, inspected the business premises of the petitioner-assessee on 18th June, 1964, and found three way bills for purchase of paddy not accounted for in the petitioner's account books. Two of those way bills were dated 16th June, 1964, for goods worth Rs. 4,650 and the 3rd way bill is dated 17th June, 1964, for goods worth Rs. 1,500.2. The petitioner returned a gross and net turnover for his business for 1964-65 as Rs. 7,05,417.84 and Rs. 6,85,813.56 respectively and claimed a deduction on a turnover of Rs. 19,604.18. After verification of the accounts and calculating the admissible deductions, the net turnover liable to tax was found to be Rs. 6,68,277.96, but in view of the way bills found unaccounted for on inspection by the Special Assistant Commercial Tax Officer (Evasions), Nellore Division, on 18th June, 1964, the Commercial Tax Officer issued a notice No. Al. 837/64-65 dated 30th November, 1965, in...
Union of India New Delhi and ors. Vs. Thammana Sitaramanjaneyulu and o ... Overruled
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 afte...
K.V. Narasimulu Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-12-1970
Reported in: [1971]27STC178(AP)
Obul Reddi, J. 1. This revision raises an interesting question whether the wooden casings, reapers and 'gattis' come within the meaning of 'all other accessories of electrical goods' mentioned in item 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the Act).2. The petitioner has been assessed to tax on a turnover of Rs. 53,310.37 treating the said goods relating to the turnover as electrical accessories falling under item 37 of the First Schedule to the Act. The case of the petitioner throughout has been that the goods in question, viz., wooden casings, reapers and 'gattis' fall within the category of general goods which are liable to be taxed at the rate of 2 per cent. only. This contention of his was overruled by all the authorities below holding that the goods in question come within the meaning of ' all other accessories' mentioned in item 37. To appreciate the question involved, it is necessary to see what item 37 specifies;Al...
Indian Bank Ltd., Hyderabad Vs. Anomula Seshagiri Rao and Sons Co., Vi ...
Court: Andhra Pradesh
Decided on: Mar-11-1970
Reported in: AIR1971AP287
Obul Reddi, J.1. Two main questions areise in these two appeals preferred by the Indian Bank Ltd, (hereinafter referred to as the appellant-Bank); (1) Whether the Memo, Ex. A-27 dated 21-4-1959, constituted mortgage by deposit of title deeds and (2) whether the 589 and odd caster seed bags pledged by the 1st defendant in O.S. 1/1961 belonged to the 3rd defendant-firm and whether the 1st defendant had no agency or power on behalf of the 3rd defendant to pledge the goods with the appellant-Bank.(Contd. on Column 2) 1. Open loan cash credit account 2. Key loan cash credit account. 3. Documentary bills purchasing account. 4. Clean bills purchasing account. The total amount due from the 1st defendant on all the accounts is Rupees 1,16,419-71. In respect of the debt, he had deposited title deed under a letter, Ex. A-27. O.S. 1/61 was filed to recover the said amount not only from the 1st defendant but also from the 3rd defendant-firm as it claimed to be the owner of 589 bags of castor seeds...
Srinivas Jhawar and Brothers Vs. the Deputy Commissioner of Commercial ...
Court: Andhra Pradesh
Decided on: Mar-11-1970
Reported in: [1970]26STC572(AP)
Chinnappa Reddy, J.1. The petitioner is a dealer registered under the Andhra Pradesh General Sales Tax Act carrying on business in rice and other foodgrains at Hyderabad. On 20th April, 1959, he purchased 150 bags of rice from another registered dealer Sri Lakshmi Trading Company, Nizamabad, for Rs. 6,320.75 under invoice No. 3. He also paid sales tax to the seller. According to the petitioner, the goods were despatched to Zaheerabad for sale, but owing to unfavourable market conditions and unfavourable weather, the goods were kept in the house of one Ramisetti at Zaheerabad. On 19th June, 1959, the Special Commercial Tax Officer (Evasions), Hyderabad North, seized the goods on suspicion that they were the goods of one Hullappa who, they suspected, was making clandestine trade in rice. The petitioner requested the Special Commercial Tax Officer (Evasions) to release the goods to him, but the matter was referred to the Deputy Commissioner, Commercial Taxes, for orders. The Deputy Commis...
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 ...
M. Madar Khan and Co. Vs. Assistant Commissioner (C.T.), Ananthapur an ...
Court: Andhra Pradesh
Decided on: Mar-10-1970
Reported in: AIR1971AP138; [1971]27STC18(AP)
Chinnappa Reddy, J.1. The petitioner is a firm carrying on business in the purchase of groundnuts, decorticating of groundnut into kernel and sale of kernel to millers or other dealers or export of outside the State of Andhra Pradesh. The firm owns no equipment for crushing the kernel in top oil and does not engage itself in the business of crushing kernel into oil. During the assessment years 1961-62 and 1962-63 the petitioner was assessed to sales tax on turnovers which included amounts representing the first purchases of groundnuts were sold to millers or other dealers after decorticating. The Commercial Tax Officer included these amounts on the ground that a person working as decorticator is a miller within the meaning of Item 3 of Schedule IV of the Andhra General Sales Tax Act as it stood during that period. Appeals preferred by the petitioner to the Assistant Commissioner were dismissed and thereafter the petitioner instead of preferring appeal to the Sales Tax Appellate Tribuna...
Andhra Pradesh State Road Transport Corporation Vs. the Commercial Tax ...
Court: Andhra Pradesh
Decided on: Mar-10-1970
Reported in: [1971]27STC42(AP)
Madhava Reddy, J. 1. The Andhra Pradesh State Road Transport Corporation was provisionally assessed to sales tax on a taxable turnover of Rs. 4,85,321 in respect of the sale of scrapped vehicles and other scrap effected during the period 1st April, 1966, to 30th September, 1966. The Corporation contends that these transactions could not be deemed to be business of the Corporation so as to make it liable to be assessed to tax on the value realised by such sale.2. The Andhra Pradesh State Road Transport Corporation is constituted under the Road Transport Corporation Act, 1950. The object of this Corporation is to provide or secure or promote the provision of an efficient, adequate, economical and properly co-ordinated system of road transport service in the State. It is not a trading Corporation. Ever since it was constituted in 1958 it has been operating bus services on various routes in the State. In the course of its activity, scrapped vehicles, old tyres, old containers and other uns...
N. Ranganayakulu Vs. J. Narasimharao and Company and ors.
Court: Andhra Pradesh
Decided on: Mar-09-1970
Reported in: AIR1971AP58
1. In O. S. No. 30 of 1967 on the file of the District Munsif, Khammam, the respondent in this revision petition obtained a decree against three defendants for recovery of Rs. 2,558-10p together with further amounts of interest and costs as specified in the decree. The three defendants are a firm doing business in the name of Nagubandi Ranganayakulu, now represented by a Receiver appointed by the Subordinate Judge, Warangal in O. S. No. 82 of 1966 and Ranganayakulu and Madhava Rao who are the partners of the 1st defendant firm. The decree in O. S. No. 30 of 1967 was transferred to the Mahabubad court for execution. The respondent decree holder moved the court in E. P. No. 25 of 1968 for the arrest and detention in civil prison of the 2nd defendant, Ranganayakulu. The petition was granted by the executing court. The order is challenged in this revision petition by the judgment-debtor who is directed to be arrested and detained in prison.2. There are various points taken by Mr. Y. Surana...
Dontireddy Venkata Reddy Vs. Bhimavarapu Bhushireddy and ors.
Court: Andhra Pradesh
Decided on: Mar-06-1970
Reported in: AIR1971AP87
Vaidya, J. 1. The case has been referred to us by a Bench of this Court as in its opinion the question raised in Writ Appeal No. 98 of 1967 and L. P. A. No. 116 of 1967 involve intricate questions relating to the s open of jurisdiction of Tahsildar under Section 13 of the Andhra Pradesh Tenancy Act. It was also pointed that there are certain observations in the judgment in Gorla Buchaiah v. Mukala Swami Naidu, (1962), 1 Andh WR 10 which require close scrutiny in the light of the Supreme Court's decision placed before them.2. The facts relating to Writ Appeal No. 98 of 1967 and Letters Patent Appeal No. 116 of 1967 may briefly be stated. One Dontireddy Venkata Reddy filed an application A. T. P. 38 of 1968 before the Deputy Tahsildar, Vijayawada u/s. 13 (a) and (c) of the Andhra Tenancy At XVIII of 1966 (hereinafter called the Act) for termination of tenancy against his cultivating tenant Bushireddy and others. The allegation was that the petitioner's family owned about 30 acres of lonk...