Andhra Pradesh Court December 1975 Judgments
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income-tax Officer, A-ward Vs. Official Liquidator
Court: Andhra Pradesh
Decided on: Dec-05-1975
Reported in: [1977]47CompCas54(AP); [1977]106ITR119(AP)
Kondaiah, J.1. This original side appeal by the Income-tax Officer, Nellore, under Clause 15 of Letters Patent, gives rise to a short but interesting question of law, viz., whether the official liquidator who, under Section 497(6) of the Companies Act, 1956, is in charge of the scrutiny of the books and papers of a company in voluntary liquidation for the purpose of making his report to the court about the affairs of the company in the light of the report that has been submitted by the voluntary liquidator, is the ' principal officer ' within the meaning of Section 2(35) of the Income-tax Act, 1961.2. In order to appreciate the scope of the question, it is necessary to briefly state the material facts that gave rise to the same : The company by name Messrs. Civil Supplies Corporation Ltd., Pamur, was registered with the Registrar of Companies on July 19, 1949. The registered office of the company was in Pamur, Kanigiri taluk, Prakasam district. The company went into voluntary liquidati...
Hyderabad Asbestors Cement Products Limited Vs. E.S.i. Court and anr.
Court: Andhra Pradesh
Decided on: Dec-05-1975
Reported in: (1976)IILLJ385AP
A.V. Krishna Rao, J. 1. This Full Bench has been constituted to hear the writ petition by reason of an order of reference made on the 25th November, 1974 by the Hon'ble the Chief Justice and Punnayya, J. The order of reference states:In view of the conflicting views expressed in two different Bench judgments of this Court in E.I.S. Corporation v. Sri Krishna Bottlers (P) Ltd. (1974) 1 APLJ 409 : (1974) 2 Andh WR. 59 and in C.M.A. No. 187/71, dated 8-8-1972 (Andh. Pra.) (unreported) and also in view of the conflicting views between some High Courts and this Court, we consider that this writ petition should be posted before a Full Bench of three Judges for disposal.2. In the writ petition the petitioner prayed that the High Court may be pleased to issue an order, direction or a writ particularly one in the nature of mandamus directing the 1st respondent the Employees Insurance Court, Hyderabad, to refer a question of law for the decision of the High Court under Section 81 of the Employee...
M. Abdul Samad Saheb and Company and ors. Vs. Commercial Tax Officer ( ...
Court: Andhra Pradesh
Decided on: Dec-04-1975
Reported in: [1976]38STC571(AP)
Chinnappa Reddy, J.1. The petitioners are dealers in hides and skins. They question the vires of entry 9(b) of Schedule III of the Andhra Pradesh General Sales Tax Act on the ground that it has the effect of discriminating between goods imported from other States and similar goods manufactured and produced in Andhra Pradesh, thereby contravening Article 304(a) of the Constitution of India.2. Section 2(c) of the Central Sales Tax Act defines 'declared goods' as meaning 'goods declared under Section 14 to be of special importance in inter-State trade or commerce'. Section 14(iii) is 'hides and skins, whether in a raw or dressed state'. Section 6 of the Andhra Pradesh General Sales Tax Act provides that sales or purchases of declared goods shall be liable to tax at the rate and at the point of sale or purchase specified in the Third Schedule. Entry 9 of the Third Schedule is as follows :Description of goods Point of levy Rate of tax(1) (2) (3)9. Hides and skins.(a) Untanned hides and skin...
Additional Commissioner of Income-tax Vs. Secunderabad Club
Court: Andhra Pradesh
Decided on: Dec-03-1975
Reported in: [1984]150ITR401(AP)
Sambasiva Rao, Actg. C.J.1. 'Whether, on the facts and in the circumstances of the case, the entrance fees and subscription received from the members of the assessee club were includible in the computation of the total income ?'2. This is the question referred to this court by the Income-tax Appellate Tribunal, Hyderabad, under Section 256(1) of the I.T. Act, 1961.3. The answer to this question, in our opinion, should be a positive 'no'.4. We will now proceed to state the facts and the reasons for the answer we have indicated above.5. The assessee is the 'Secnnderabad Club' in Hyderabad. The ITO computed the income of the club for the three years under appeal before the Tribunal, and under reference before us, after proportionately dividing the net surplus on the basis of receipts from non-members and the total receipts. It should be noticed that the club had all along been treated as a 'mutual benefit concern' and, consequently, the entrance fees and the monthly subscriptions paid by ...
Associated Cement Co. Limited Kistna Cement Works Vs. Appellate Author ...
Court: Andhra Pradesh
Decided on: Dec-02-1975
Reported in: (1976)ILLJ222AP
Ramachandra Raju, J.1. This writ petition arises out of proceedings taken under the Payment of Gratuity Act, 1972 (hereinafter referred to as ' the Act,') The petitioner is a company registered under the Companies Act engaged in the manufacture of cement and having for that purpose a number of factories, one of which is Kistna Cement Works in Guntur District. The writ petition is filed to quash the orders dated 12-1-1974 of the Appellate Authority under the Act, viz., the Regional Assistant Commissioner of Labour, Guntur, the 1st respondent herein, confirming the order of the Controlling Authority under the Act dated 27-8-1973. The 3rd respondent was employed by the petitioner-company on 13-2-1945 and was retired on and with effect from 1-4-1973 on his reaching the age of superannuation which is 60 years of age. The rate of wages drawn by the 3rd respondent at the time of retirement was Rs. 14,37 per day. The 3rd respondent was offered payment of Rs. 5,230.68 towards the amount due to ...
V.T.V. Rangacharyulu and anr. Vs. Sriram Gnaneswar
Court: Andhra Pradesh
Decided on: Dec-01-1975
Reported in: AIR1976AP301
1. Aggrieved by the judgment and decree dated 4-10-1967 in O.S. 78/64 on the file of the Fourth Additional Judge, City Civil Court, Hyderabad, the plaintiff preferred an appeal before a Single Judge of this Court. During the pendency of the appeal, the defendant, Ramanuja Swamy died on 25-9-68. On 14-11-1968 C.M.P. No. 20322/68 was filed to bring his wife, Tayaramma on record as his sole legal representative. That C.M.P. came up for orders before the Court with regard to non-payment of batta, and on 1-10-1969 it was ordered that if batta was not paid within one week, the C.M.P. would stand dismissed. The order not being complied with, the same C.M.P. stood dismissed on 8-10-1969. However, it was again restored on 23-1-1970. Once again, the same C.M.P. was dismissed by Sriramulu, J., on 11-8-1970 as the order of the Court was not complied with even by that date. While dismissing the C.M.P. the learned Judge also dismissed the appeal. On 1-1-1970 plaintiff in the suit who was the appella...
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