Andhra Pradesh Court February 1976 Judgments
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Jokam Reddy and ors. Vs. Kokar Malliah
Court: Andhra Pradesh
Decided on: Feb-24-1976
Reported in: AIR1976AP399
ORDER1. In this petition, the petitioners seek the condonation of delay of three years, six months and twenty two days in filing the appeal. As to why the delay was caused, the petitioners explain that the trial court passed ex parte decree on 18-2-1972. Then they filed appropriate for setting aside the ex parte decree on 1-3-1972 and the said petition was dismissed on 28-2-1974. Then the petitioners preferred C.M.A. 199 of 1974 in this Court. The C.M.A. was ultimately dismissed on 7-8-1975. Then the petitioners filed copy application on 6-9-75 for obtaining the certified copy of the judgment and decree and the same was furnished on 27-11-1975. Then the petitioners had to raise expenses, for preferring appeal and they could raise the said expenses by 9-12-1975. Then they filed the appeal against the ex parte decree. It is for these reasons that they could not file the appeal within time. They, therefore filed this petition under Section 9 of Limitation Act for condonation of delay of 3...
Vijayasri Metal Industries Vs. Minerals and Metal Trading Corpn.
Court: Andhra Pradesh
Decided on: Feb-24-1976
Reported in: 1988(37)ELT25(AP)
S. Obul Reddi, C.J.1. The baste question that arises to all these writ appeals is whether the respondents, the Minerals and Metal Trading Corporation of India United, Madras and the Joint Chief Controller of Exports and Imports, Iron and Steel Division, Madras are hot acting under the authority of law when they act under para 292 of the Import Trade Control Rules and procedure to cancel the release orders issued under para 97 of the same Rules and procedure, when once allotments of the imported steel goods are made; in other words, whether an executive order under para 292 is not a law so as to deprive the appellants of their right to property viz., the allotments of steel quotas made to them under the release orders.2. The appellants are all small scale industrialists, who manufacture several utility items using the imported stainless steel allotted to them under the release orders. As in previous years, in the year 1973-74, the year in question, allotment of steel were made to them u...
Puvvada Narasimhamurthy Vs. Gadi Satyavathi and ors.
Court: Andhra Pradesh
Decided on: Feb-19-1976
Reported in: AIR1976AP400
ORDER1. After the order in these C.M.Ps. was pronounced by me on 12-2-1976 in open court by dictation to the shorthand writer, Mr. Obulpathi Chowdari, learned counsel appearing for the petitioner in the C.M.P. No. 660 of 1976 appeared in the afternoon and urged that he would withdraw the C.R.P. itself and therefore I should not sign the order pronounced by me.2. Mr. P.A. Chowdary, learned counsel appearing for the petitioner in the other three petitions took objection to this course as the order had already been delivered and it cannot be altered, even though the C.R.P. could be withdrawn by a subsequent act.3. Regarding the powers of the Court to alter orders in such circumstances, I heard both the learned counsel, Mr. Obulpathy Chowdary learned counsel for the revision petitioner relied upon the decision of Allahabad hit in Sang Lal v. Rent Controller Eviction Officer (AIR 1966 All) (FB) and urged that until the judgment is signed it can be altered or amended or even changed complete...
Sirpur Paper Mills Ltd. Vs. Income-tax Officer, a Ward and anr.
Court: Andhra Pradesh
Decided on: Feb-19-1976
Reported in: [1978]114ITR404(AP)
Raghuveer, J.1. The Sirpur Paper Mills Ltd. (hereinafter referred to as 'the company') seek a writ of mandamus interdicting the Income-tax Officer, 'A' Ward, Companies Circle, not to give effect to notice dated March 23, 1974, and reopen the assessment order of 1965-66. 2. The company, in their return for the assessment year 1965-66, disclosed the profit and loss account, the balance-sheet and other necessary particulars. The Income-tax Officer, thereupon, determined the total income as Rs. 7,95,575. This income was assessed. The total income was ascertained by the Income-tax Officer having allowed Rs. 20,000 under the head 'Workmen and staff welfare expenses'. The deduction of Rs. 20,000, it is alleged in the impugned notice, resulted 'in the escape of' tax which is sought to be remedied by the revenue through the impugned notice. The assessment order in regard to some minor particulars was rectified on October 25, 1967, and on December 7, 1967, by separate orders of the Income-tax Of...
Daita Suryanarayana and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-19-1976
Reported in: [1977]39STC500(AP)
S. Obul Reddi, C.J.1. In this batch of tax revision cases and writ petitions, the main question raised by Sri S. Dasaratharama Reddi, the learned counsel appearing for the petitioners, is that the Sales Tax Appellate Tribunal went wrong in holding that Rule 27-A of the A.P. General Sales Tax Rules, as it stood prior to the amendment, does not entitle a dealer to refund by reason of the provisions of Section 6 of the A.P. General Sales Tax Act and the amended Section 15(b) of the Central Sales Tax Act.2. The facts, as furnished in the appeals by the Tribunal, may be set out. The petitioners are all dealers in coconuts. They purchased watery coconuts and, in some cases, dry coconuts and sold them in the course of inter-State trade and commerce and claimed refund of the tax paid on those commodities under the A.P. General Sales Tax Act. Their claims were rejected in view of the amendments to Section 6 of the A.P. General Sales Tax Act and Section 15(b) of the Central Sales Tax Act. The am...
Vasireddi Seetharamaiah Vs. Srirama Motor Finance Corporation, Kakinad ...
Court: Andhra Pradesh
Decided on: Feb-16-1976
Reported in: AIR1977AP164
Ramachandra Rao, J.1. The second defendant in O. S. No. 5/1969 on the file of the Court of the Subordinate Judge, Kakinada is the appellant. The suit was filed by Sri Rama Motor Finance Corporation Kakinada against the two defendant E. John Cyriac and Vasireddi Seetharamaiah, for recovery of a sum of Rs. 31,516-81 Ps. due on a promissory note dated 10-9-1965 executed by the defendants for Rs. 49,817/- payable with interest thereon at 12% per annum, and for a charge on the lorry bearing Registration No. APV 5313.2. The plaintiff alleged as follows: The defendants borrowed the sum of Rs. 49,817/- from the plaintiff on 10-9-1975 and executed the promissory note. The first defendant entered into a hire-purchase agreement on the same date with the plaintiff firm in respect of a new lorry bearing Registration No. APV 5313 agreeing to pay the pronote amount in 24 monthly instalments, the first installment being Rs. 2092 payable on 10-10-1965, the other instalments of Rs. 2075/- payable on the...
Sri Vijayalakshmi Rice Mill Contractors Company Vs. the State of A.P.
Court: Andhra Pradesh
Decided on: Feb-11-1976
Reported in: [1976]38STC19(AP)
Jeevan Reddy, J.1. A common question arises for decision in both these tax revision cases, which, therefore, can be disposed of by a common order.2. It would be sufficient if we state the facts in T.R.C. No. 27 of 1975. The petitioner is a rice miller at Machilipatnam, dealing in paddy and rice. For the assessment year 1969-70, the assessing authority included in his total turnover a net turnover of Rs. 1,33,396, pertaining to the purchase of levy paddy by the petitioner from the ryots. The said levy was payable under clause 3 of the Andhra Pradesh Paddy Procurement (Levy) Order, 1967, and the petitioner was one of those nominated by the Government to receive, store and then deliver the said paddy, according to the instructions issued from time to time.3. The petitioner contended that the purchase of levy paddy is not liable to tax as the said purchase is made under compulsion and that, there is no element of 'freedom of contract' or any choice in the matter or an agreement and that, t...
The Commissioner of Income-tax, Lucknow Vs. M/S. Abdul Qadir, Mohd. Sa ...
Court: Andhra Pradesh
Decided on: Feb-11-1976
Reported in: (1976)5CTR(AP)0264B
R. M. Sahai, J. - Under section 256(2) of the Income-tax Act, the Income-tax Appellate Tribunal Delhi, Bench C has submitted this statement of the case with the following question of law for the opinion of this Court :-'Whether on the facts and in the circumstances of the case the Tribunal was legally correct in deleting the penalty levied under section 271(1)(c) of the Income-tax Act, 1961 ?'2. The assessment year in question is 1965-66. The assessee, a registered firm, undertook forest contracts in the year in dispute. If filed a return showing loss of Rs. 25,997/-. The I.T.O. determined the total income at Rs. 53,875/-. The Appellate Asstt. Commissioner of Income tax reduced the total income by Rs. 1,500/-. The main addition sustained was on account of estimate of profit from contract business at Rs. 53,125/-. The Tribunal, however, further reduced the total income by Rs. 18,125/-. In the meantime the case was referred to the Inspecting Assistant Commissioner of Income tax for levy ...
The Merchants' Association, Suryapet Vs. the District Revenue Officer, ...
Court: Andhra Pradesh
Decided on: Feb-06-1976
Reported in: AIR1976AP430
ORDER1. The petitioner-Association, a registered society under the Societies Registration Act, is a non-trading body, serving the needs of the merchant community, 'welfare and their good name' at Suryapet. 2. On 2nd February, 1949, the Association approached the Civil Administrator of Nalgonda District for the grant of land measuring 4506 square yards, lying in between the Hospital and Traveller's Bungalow at Suryapet. This land was 'then used as a public latrine and found to be in absolute insanitary condition.' The Court Administrator having been satisfied that the public at Suryapet needed a public hall and library, and as the Merchants' Association collected Rs. 15,000 for that purpose, granted the vacant land as 'there was no objection from any quarter for laying a park and a town-hall'. The then Municipal Body of Suryapet, a local authority constituted under 'Ain' (law then in operation) had no objection for the grant. The land was handed over to the petitioner-Association in 194...
Alimchand Topandas Oil Mills Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-06-1976
Reported in: [1976]37STC603(AP)
S. Obul Reddi, C.J. 1. In these two revisions, the only question that arises for consideration is whether the commodity in question is 'cotton waste'. The Tribunal and the Deputy Commissioner who revised the assessment suo motu were of the opinion that the commodity is neither cotton nor cotton waste, but cotton lint, which is taxable as general goods under Section 5(1) of the Andhra Pradesh General Sales Tax Act at 3 per cent.2. The learned Counsel, Mr. Venkatrama Reddy, appearing for the petitioner contended that the Tribunal and the Deputy Commissioner erred in holding that the commodity in question comes under the category of general goods, when the facts placed clearly show that it is only cotton waste taxable at 1 per cent during the relevant assessment years as per entry 69 of Schedule I.3. The petitioner is a dealer in groundnuts, oil and oilcake at Adoni. The Deputy Commissioner, while revising the order of the Commercial Tax Officer, Adoni, held that the commodity in question...
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