Andhra Pradesh Court February 1975 Judgments
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Sri Lakshminarayana General Traders Vs. Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Feb-06-1975
Reported in: [1975]36STC402(AP)
Kondaiah, J.1. For the assessment year 1972-73, the petitioners who are dealers in jaggery, have disclosed in their statements the net turnover liable to sales tax under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter called the Act), before the sales tax authorities at Tenali in the district of Guntur. The dealers claimed exemption of their respective turnovers representing sales of jaggery at the second point in their hands on the ground that it was purchased by them from agriculturists and resident registered dealers. The Commercial Tax Officer, the respondent herein, issued notices proposing to disallow the claim of the petitioners on the ground that they did not furnish any certificate or evidence showing the factum of payment of tax by the dealer, who effected the first sale and requiring the petitioners to submit their objections, if any, within a week. Aggrieved by the impugned notices, the petitioners have preferred these applications under Article 226 of the Const...
Manthena Ramanamma Vs. Special Tahsildar
Court: Andhra Pradesh
Decided on: Feb-05-1975
Reported in: AIR1976AP81
A. Sambasiva Rao, A.C.J.1. This S.R. number is given to cross-objections in an appeal proposed to be filed by the Government which has been numbered as S.R. No. 1312 of 1971. This related to land acquisition and arises out of O.P. No. 96 of 1968 on the file of the District Court, Visakhapatnam.2. An extent of Ac. 3-98 cents in survey Nos. 43 and 222 in the village of Dondaparthi in Visakhapatnam Municipal are was sought to be acquired. Section 4(1) notification was issued on 14-2-1966. The Land Acquisition Officer fixed the market value of this land at 0.78 Ps per square yard. On reference the lower court enhanced it to Rs. 1.003. The Government attempted to file an appeal against this enhancement and that was S.R. No. 1312 of 1971. But they did not pay full court-fee payable on the memorandum of appeal. Consequently, they filed C.M.. No. 11449/1972 for condoning he delay in payment the deficit court-fees. So far the appeal was not registered. Only notice in the condonation petition wa...
The Metal Press Works Ltd. Vs. Guntur Merchants Cotton Press Co. Ltd.
Court: Andhra Pradesh
Decided on: Feb-05-1975
Reported in: AIR1976AP205
Kondaiah, J. 1. The defendant appellant took on lease the suit premises along with machinery, plant etc., belonging to the plaintiff-respondent originally for a period of two years under a registered agreement dated May 27, 1037 with an option to continue as tenant for a further period of two years. The annual rent stipulated was Rs.1150/- and the lesse was for manufacturing and industrial purposes. Another registered lease agreement under Ex. A-2 dated June 20, 1941 was executed on a rent of Rs.1,450/- per year for a period of two years commencing from 14-7-1941 with a similar option for the appellant to continue the tenancy. The appellant-lessee exercised the option to continue the tenancy and continued to be in possession of the property after the expiry of the stipulated period. The claim for enhancement of rent on the ground that the lessor provided extra accommodation and further amenities was resisted by the lessee who took the stand that no improvement was made or extra accommo...
B. Somaiah and ors. Vs. Amina Begum
Court: Andhra Pradesh
Decided on: Feb-04-1975
Reported in: AIR1976AP182
ORDER1. This civil revision petition is directed against an order refusing to add the petitioners herein as additional defendants in the suit. The suit is filed to recover possession of Ac. 212-00 of land against the Government of Andhra Pradesh and the Praga Tools Corporation, a public limited company. Praga Tools Corporation is in occupation of Ac. 100-00 of land out of the Ac. 212-00. According to them it is the Government property. The suit is filed by the plaintiff, the 1st respondent herein, alleging that her late mother Mahbubunnissa Begum was the absolute owner of the suit land and after her death, being the sole heir, she became entitled to it and she filed the suit to recover possession or in the alternative for compensation. The petitioners filed the petition to implead them alleging that during the lifetime of Mahabubunnisa Begum they entered into an agreement of sale in the first instance for Ac. 112-00 at the rate of Rs.5,000/- per acre under an agreement dated 18-2-1968 ...
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