Andhra Pradesh Court February 1972 Judgments
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Sri Jayalakshmi Bharat Oil Mills Vs. Commercial Tax Officer and anr.
Court: Andhra Pradesh
Decided on: Feb-08-1972
Reported in: [1973]32STC269(AP)
ORDERKrishna Rao, J.1. This is an application for the issue of a writ of certiorari questioning the order of the 2nd respondent, the Assistant Commissioner of Sales Tax.2. The only point raised in this writ petition is whether the petitioner is liable to pay interest Under Section 16(3) of the Andhra Pradesh General Sales Tax Act. With respect to the year 1967-68, the petitioner submitted his return on 7th December, 1967, in form A-1. On the basis of this return, the Commercial Tax Officer issued notice in B-l form dated 12th December, 1967 and time for payment was fixed as 11th January, 1968. As the petitioner failed to pay the amount within the due date, he was directed to pay interest thereon from 11th January, 1968, till 22nd February, 1969, when the amount was paid. The power of the authorities for levying interest is based on Section 16(3) of the Act, which specifically provides that if the tax assessed under the Act or any instalment thereof is not paid by the dealer within the ...
In the Matter Of: Nagalingam
Court: Andhra Pradesh
Decided on: Feb-07-1972
Reported in: AIR1972AP340
1. The office has raised the objection regarding the amount of court fees which is to be paid by the appellant in this appeal. The appeal is filed against the decree of the District Judge's Court, Warangal, in O.S. No. 6 of 1957. The appellant herein was added as the second defendant in the suit. Later the plaintiff filed a memo in the trial Court giving up his claim against the appellant. But the decree of the trial Court covers the properties which are in the possession of the appellant.2. The appellant has paid the fixed court-fee of O. S. Rs. 100/- under Article 13, Schedule II of the Hyderabad Court Fees Act and has valued the appeal as was done in the suit. It is submitted by the office that the appeal should be valued at the amount by which the appellant will be benefited and ad valorem court-fee should be paid, because the decree has directed the plaintiff to pay court-fee of Rs. 1484.95 Ps.3. The objection raised by the office is not tenable Art 13. Schedule II of the Hyderaba...
Shantilal and Co. and anr. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-04-1972
Reported in: [1973]30STC382(AP)
A.D.V. Reddy, J.1. The common and only point that arises for consideration in the two petitions is whether cardamom is an oil-seed.2. The two petitioners who were dealers dealing in, among other things, cardamom, have included a certain turnover, i.e., Rs. 63,145.12 in the case of Sait Ricabji Babulal of Rajahmundry, one of the petitioners, and Rs. 1,12,036.30 in the case of Shantilal & Co. of Rajahmundry for the assessment year 1967-68 in their total turnover. This sale turnover was also subjected to tax as general goods. Their appeals to the Assistant Commissioner, Commercial Taxes, contending that these are oilseeds coming within the definition of Section 14(vi) of the Central Sales Tax Act and are declared goods, the levy on which is controlled by the provisions of Section 15 of the said Act read with item 3 of the Third Schedule and Section 6 of the Andhra Pradesh General Sales Tax Act and as such they are taxable only at one point, i.e., at the point of first purchase in the Stat...
Swaraj Motor Works Vs. the Union of India (Uoi) and anr.
Court: Andhra Pradesh
Decided on: Feb-04-1972
Reported in: (1973)ILLJ600AP
A.D.V. Reddy, J.1. In this writ petition the constitutional validity of Sections 8(3), 11 and 13 of the Apprentices Act, 1961, and the action taken thereunder are questioned.2. The petitioner M/s. Swaraj Motor Works have an auto workshop at Guntur attending to car repairs employing 17 workmen. A memo was sent to the petitioner on 25-11-1970 by the 2nd respondent, the Assistant Apprenticeship Advisor, Industrial Training Institute, Vijayawada, purporting to be under the Apprentices Act (52 of 1961) and the rules made thereunder directing them to take one Narasimba Rao as an apprentice for a period of two years on stipendiary basis of Rs. 60/70 per month.3. According to the petitioner he intimated the 2nd respondent stating his incapacity to entertain an apprentice on payment basis, but the 2nd respondent insisted, by another memo, on his taking an apprentice and directed him to intimate to him the date of the apprentice joining the firm. Hence this petition,4. It is now contended that t...
Hyderabad Allwyn Metal Works Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-02-1972
Reported in: [1975]98ITR555(AP)
A.D.V. Reddy, J. 1. This reference under Section 256(1) of the Income-tax Act of 1961, at the instance of the assessee, is to answer the question: ' Whether, on the facts and in the circumstances of the case, the expenditure was a capital expenditure or a revenue expenditure ' 2. The expenditure referred to is a sum of Rs. 10,370 incurred in connection with one of the directors of the assessee-company, one G. D. Thirani, going on a tour to Japan with the object of negotiating a technical collaboration with M/s. Mitsubishi Shoji Kaisha Ltd., Tokyo, for the manufacture of scooters, light three-wheelers, heavy three-wheelers and motor cycles in India. 3. This expenditure was disallowed by the assessment officer as it has been of a capital nature, while the Appellate Assistant Commissioner on appeal held that it was deductible as it was revenue expenditure. The Appellate Tribunal on the other hand set aside the order of the Appellate Assistant Commissioner on appeal, and held that it was a...
Buragadda Satyanarayana Murthi Vs. Income-tax Officer, B-ward
Court: Andhra Pradesh
Decided on: Feb-01-1972
Reported in: [1974]96ITR57(AP)
Kuppuswami, J. 1. The petitioner and his sons constituted a Hindu undivided family. There was a partition between the members of the family on April 19, 1952. In that partition, a site measuring about 2,000 square yards together with sheds thereon fell to the share of the petitioner. Subsequently, he constructed certain godowns and shops during the years 1961 to 1963. The total cost of the site together with structures and buildings came to Rs. 64,042; for the construction of the building the petitioner borrowed Rs. 50,502.49 from his divided sons and other amounts from others. For the discharge of the debts due to the sons, the petitioner sold the site and structures for a total consideration of Rs. 80,000 in favour of his sons under a sale deed dated April 15, 1963. For the assessment year 1964-65, the petitioner filed a revised return of income on February 10, 1967, including therein the amount of Rs. 10,958 as capital gains in respect of this transaction. This amount was arrived at...
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