Andhra Pradesh Court December 1976 Judgments
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The Visakhapatnam District Marketing Cooperative Society Ltd. Vs. Gove ...
Court: Andhra Pradesh
Decided on: Dec-31-1976
Reported in: AIR1977AP241; [1977(34)FLR322]; (1977)IILLJ332AP
Vimadalal, J.1. The petitioner in this writ petition is a Co-operative Society registered under the Andhra Pradesh Co-operative Societies Act, 1968. The third respondent was not at all material times the Manager of the Petitioner-society. Charges of misappropriation were framed against the third respondent by the petitioner-society by its charge memo dated 15-9-1967. Challenging the said charge memo the third respondent filed W.P. No. 1807 of 1967, but did not submit any explanation in regard to the charges contained therein. The petitioner-society constituted a disciplinary committee to enquire into the allegations contained in the charge memo, but the third respondent, though duly served with a notice, did not appear before the said committee or participate in the enquiry held by it. The Disciplinary Committee thereafter issued a second show cause notice dated 11th February, 1968 directing the third respondent to show cause why he should not be dismissed from service, but the third r...
Commissioner of Income-tax Vs. Gudur Mica Produce Co.
Court: Andhra Pradesh
Decided on: Dec-30-1976
Reported in: [1977]110ITR617(AP)
Sambasiva Rao, Actg. C.J.1. The question raised in I.T.C. No. 193 of 1976 is consequential to the question formulated in I.T.C. No. 194 of 1976.2. The department wanted the following question to be referred to the High Court :' Whether on the facts and in the circumstances of the case, the order of the Appellate Tribunal cancelling the reassessment proceedings for the assessment year 1957-58 is sound in law '3. The Tribunal rejected this contention saying that it is a question of fact. It rejected the revenue's contention on a consideration of all the facts and circumstances of the case. It is against this refusal that I.T.C. No. 194 of 1976 is filed.4. I.T.C. No. 193 of 1976 raises the consequential question :' Whether, on the facts and in the circumstances of the case, the order of the Tribunal cancelling the penalty levied under Section 271(1)(c) by the Inspecting Assistant Commissioner in the assessment year 1957-58 is sound in law '5. The question arose in the following manner. Th...
A.M.K. Vasudeva Rao (Died) and ors. Vs. Union of India (Uoi) and ors.
Court: Andhra Pradesh
Decided on: Dec-21-1976
Reported in: (1978)IILLJ281AP
A. Sambasiva Rao, A.C.J.1. In this Letters Patent Appeal a question relating to Section 21 of the Code of Civil Procedure is raised, in addition to the point relating to the merits of the claim made by the appellant. The unsuccessful plaintiff before Chinnappa Reddi, J., in C.C.C.A. No. 26 of 1971 has filed this Letters Patent Appeal2. He filed the suit to recover a sum of Rs. 5,431 towards arrears of subsistence allowance due and payable to him from 14th October, 1963 to 14th April, 1966. He claimed interest on that amount. The defendant was the Union of India, since the plaintiff was an employee in the Railways of the Union of India. The trial Court decreed the suit only for Rs. 3,787-30 with proportionate costs. In the defendant's appeal, Chinnappa Reddi, J., set aside that decree and ruled that the trial Court had no territorial jurisdiction to entertain the suit and consequently dismissed it. The plaintiff has brought this Letters Patent Appeal.3. The events which have happened be...
C. Lakshman Reddi Vs. the State Transport Authority, Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Dec-20-1976
Reported in: AIR1977AP299
ORDER1. In these three Writ Petitions a common question arises whether the petitioners can be asked to pay the difference of tax and penalty sought to be levied on the Stage Carriages, on the ground that the petitioners were not having valid permits on the date on which their vehicles were checked by the Transport Authorities. It is common ground in all these writ petitions that the petitioners' permits had expired and that they had applied for the renewal of the permits within the time prescribed. For instance in W. P. No. 4777 of 1975 the permit expired on 25-7-1975 and the petitioner had applied for renewal on 18-2-1975. While that application for renewal was pending, the vehicle was checked on 21-8-1975 and it was found proceeding from Bandameedipalli to Anantapur. The Regional Transport Officer, Anantapur issued the impugned notice dated 15-9-1975 calling upon the petitioner to pay the difference of tax of Rs. 1,351-25 and the penalty of Rs. 2,702-50 for the quarter ending 30-9-19...
Venkata Rao Vs. T. Ramakrishna
Court: Andhra Pradesh
Decided on: Dec-15-1976
Reported in: AIR1977AP247
A. Sambasiva Rao, A.C.J.1. A question under Section 36 of the Stamp Act arises for consideration in this Letters Patent Appeal which is preferred against the decision of our learned brother Jayachandra Reddy, J. in A. A. O. No. 212/75 dismissing it.2. The question arises in the following manner. The respondent in this appeal filed a suit to recover a sum of Rs. 3,785 on a document which he claimed to be a promissory note. The defence set up by the appellants, who was the defendant in the suit, was among other things, that the suit promissory note was not supported by consideration. Then both sides adduced and completed their evidence. While adducing the evidence on the plaintiff's side, the document, which was the basis for the suit, was marked as Ex. A-1 after a witness proved it. The necessary endorsements as required by Rule 4 of Order 13, C. P. C. were made and the judicial officer initialled on it. Thus it came to be marked as an exhibit. After both sides thus completed their evid...
The Additional Commissioner of Income-tax, Andhra Pradesh, Hyderabad V ...
Court: Andhra Pradesh
Decided on: Dec-14-1976
Reported in: AIR1977AP313; [1977]107ITR743(AP)
Divan, C.J. 1. This case has been referred to the Full Bench under the following circumstances: This case first came up before a Division Bench consisting two of us (Chief Justice and Chennakesav Reddy, J.): but, in view of the fact that there was some conflict between the decision of a Division Bench of this Court consisting of Sambasiva Rao, Acting Chief Justice and Muktadar, J., in R. C. No. 36 of 1974 decision of the Full Bench of this High Court in Allied Exports and Imports v. State of Andhra Pradesh, 28 STC 175 : 1971 Tax LR 750 AP regarding the principles of law applicable when an amendment has been made in a statute regarding the period of limitation and the period of limitation has been extended as compared to the previous period of limitation and such amendment has come into force at a date when, under the law as it stood prior to the amendment, the particular action on the part of the authorities concerned was not barred by the pre-existing law, the period of limitation to ...
Munaga Singaraiah Sreshty and Sons Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-14-1976
Reported in: [1977]40STC89(AP)
B.J. Divan, C.J.1. The assessee, in both these cases, is the same and both these tax revision cases are filed by one and the same partnership firm. T. R. C. No. 38 of 1976 arises out of assessment to sales tax in connection with the assessment year 1968-69, whereas T. R. C. No. 39 of 1976 arises out of the assessment of sales tax for the assessment year 1969-70. Since common questions of fact and law arise in both these cases, we dispose of both these cases by this common judgment.2. The assessee is a partnership concern dealing in oil-engines and parts, electrical goods, automobile parts, radio parts and oils at Cuddapah. The assessee-firm filed its return for the assessment year 1968-69 in form A disclosing a gross turnover of Rs. 12,02,204.67 and a net turnover of Rs. 8,19,312.76. The main question which arises in T. R. C. No. 38 of 1976 is regarding one item out of the disputed turnover aggregating to Rs. 1,57,584.74. Out of that amount, an amount of Rs. 1,01,464.50 relates to the ...
Boorugu Nagaiah Rajanna Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-08-1976
Reported in: [1978]114ITR350(AP)
Divan, C.J.1. In this case, at the instance of the assessee, the following question has been referred to us for our opinion :'Whether, on the facts and circumstances of the case, the whole or any portion of the expenses amounting to Rs. 69,190 incurred by the asses-see is allowable as deduction in computing the assessee's total-income for the assessment year 1966-67 ?'2. The facts leading to this case are as follows : The assessment year under consideration is 1966-67. The assessee before us is a partnership firm registered under the provisions of the Income-tax Act, 1961. One Sri Boorugu Rajanna died leaving three sons, Boorugu Viswanatham, Boorugu Veeraiah and Boorugu Mahadev. Out of these three sons, Boorugu Viswanatham died issueless. Boorugu Veeraiah died leaving behind him his widow, Smt. Sakuntalamma, but without leaving a male issue. Boorugu Mahadev had five sons and five grandsons. After the death of Boorugu Rajanna, all his properties were taken over by survivorship by Boorug...
Commissioner of Income-tax Vs. Warangal Industries Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Dec-03-1976
Reported in: [1977]110ITR756(AP)
B.J. Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion by the Appellate Tribunal:'Whether, on the facts and in the circumstances of the case, the assessee is entitled to have the unabsorbed depreciation set off against the income computed for the assessment year 1967-68 ?'2. In the instant case, we are concerned with the assessment year 1967-68. The assessee is a private limited company. It was running an oil mill at Warangal and earlier at Jammikunta. The assessee-company sold the building, machinery, etc., on October 22, 1965, to M/s. Adilabad Cotton Co. Private Ltd. and the title to the immovable property was transferred on February 19, 1966, but the document of transfer was registered in October, 1970. The previous year relevant to the assessment year 1967-68 ended on November 12, 1966. For that accounting year, the assessee originally returned an income of Rs. 6,213 by Its return filed on October 31, 1967. Su...
M/S. Food Corporation of India Vs. State of Andhra Pradesh.
Court: Andhra Pradesh
Decided on: Dec-03-1976
Reported in: (1977)6CTR(AP)108
Chennakesav Reddy, J. - The problem that is primarily presented and debated in detail in these Tax Revision Cases preferred by the Food Corporation of India is whether the Food Corporation of India (hereinafter referred to as the Corporation), which is a corporate body, is a dealer as defined in the Andhra Pradesh General Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. T.R.G. No. 33, 34 and 35 of 1976 relate to the levy of tax under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the State Act), while T.R.G. Nos. 28, 31, 32 and 40 of 1976 relate to the levy of tax under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) in respect of the inter-state sales of rice and Milo to other State Governments.2. The facts are not in dispute and may profitably be made plain at the outset. The Food Corporations Act, 1964, was enacted by the Parliament to provide for the establishment of Food Corporations for the purpose of trading in fo...
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