Andhra Pradesh Court March 1976 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The State of Andhra Pradesh Vs. Hindustan Shipyard Limited
Court: Andhra Pradesh
Decided on: Mar-30-1976
Reported in: [1976]38STC515(AP)
S. Obul Reddi, C.J.1. These two revisions preferred by the petitioners, the State of Andhra Pradesh, arise out of the order of the Sales Tax Appellate Tribunal allowing the two appeals, T.A. Nos. 94 and 95 of 1975, preferred by the respondent, the Hindustan Shipyard Ltd., Visakhapatnam, against the orders of the Commercial Tax Officer, Visakhapatnam, confirming the order of the Assistant Commercial Tax Officer, Visakhapatnam, levying a total penalty of Rs. 62,27,073.27 for the two assessment years 1972-73 and 1973-74.2. The facts leading to the filing of these two revisions are these: The respondent, the Hindustan Shipyard Ltd., is a registered dealer under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act. It obtained C forms and issued them to the sellers from whom it purchased the goods required for ship-building activity. The turnover relating to the purchase of goods is exempted from tax under the Central Act between the period 1st July, 1957, to 31st March, 1...
State of Andhra Pradesh Vs. Hindustan Shipyard Ltd.
Court: Andhra Pradesh
Decided on: Mar-30-1976
Reported in: (1977)6CTR(AP)0031B
Obul Reddy, C.J. - These two revisions preferred by the petitioners, the State of Andhra Pradesh, arise out of the order of the Sales Tax Appellate Tribunal allowing the two appeals, T. A. Nos. 94 and 95 of 1975, preferred by the respondent, the Hindustan Shipyard Ltd. Visakhapatnam, against the orders of the Commercial Tax Officer, Visakhapatnam, confirming the order of the Assistant Commercial Tax Officer, Visakhapatnam, levying a total penalty of Rs. 62,27,073.27 for the two assessment years 1972-73 and 1973-74.2. The facts leading to the filing of these two revisions are these : The respondent, the Hindustan Shipyard Ltd. is a registered dealer under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act. It obtained C forms and issued them to the sellers from whom it purchases the goods required for ship-building activity. The turnover relating to the purchase of goods is exempted from tax under the Central Act between the period 1st July, 1957, to 31st March, 1967...
Shaik Rahim Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-29-1976
Reported in: 1977CriLJ417
ORDERGangdharao Rao, J.1. A lorry was intercepted by the Inspector of Police, Vigilance Cell, Nellore, near Akkampeta on the Grand Trunk Road to Madras on 2-11-1974. Akkampeta is in the belt area declared under the provisions of the Southern States (Regulation of Export of Rice order 1964). The Inspector of Police Vigilance Cell, found in that lorry 100 bags of charcoal and 73 bags of rice, underneath the charcoal bags. When questioned by the Inspector, the driver produced the goods vehicle register, the permit issued by the District Forest Officer and the way bill. The goods vehicle register showed that 200 bags of charcoal were being transported from Bedusupalli in Nellore District to Madras. The permit was issued by the District Forest Officer, Nellore only for the transport of 200 bags of charcoal in favour of one Sri Sabjan of Nellore. The way bill was for transporting 200 bags of charcoal from Bedusupalli to Madras. The driver of the lorry did not produce any permit, bill or way ...
Vadla Krishnaiah and anr. Vs. Nalli Narasimhareddy
Court: Andhra Pradesh
Decided on: Mar-23-1976
Reported in: AIR1976AP395
S. Obul Reddi, C.J.1. This Letters Patent Appeal is directed against the judgment of Venkatarama Sastry, J, allowing the Second Appeal preferred by the plaintiff. 2. Defendants 1 and 2 are the appellants before us. They resisted the action of the plaintiff for a perpetual injunction restraining them from interfering with his possession of the suit land situate in Karpamulu village in Mahaboobnagar district. The plaintiff agreed to purchase the suit land from one Balanarayana (P.W. 4) who is the brother of defendants 1 and 2 for Rs. 500 under Ex. A-1 dated 6-12-1960. P.W. 4 executed Ex. A-1 in his capacity as the manager of the Hindu joint family consisting of himself and his two brothers, defendants 1 and 2. Consequent on the execution of Ex. A-1, the plaintiff was put in possession of the land and since then, the plaintiff has been paying the land revenue. On 9-8-1970 when the plaintiff went to suit land to plough, the defendants objected to his cultivation and did not allow him to pl...
National Insurance Co. Ltd. Vs. M. Viswanath and anr.
Court: Andhra Pradesh
Decided on: Mar-23-1976
Reported in: (1979)ILLJ16AP
Kondiah, J.1. The petitioner-company seeks to quash the award of the Industrial Tribunal, Central, Hyderabad, dated 26th August, 1975, in Industrial Dispute No. 8 of 1970 directing M. Viswanath, the 1st respondent herein, to be reinstated as an accountant in the company.2. The services of the 1st respondent, who was working as an accountant in the petitioner-company, have been terminated by the company with effect from 2nd September, 1968. The Government of India referred the question of the validity and justification of his dismissal to the Industrial Tribunal, the 2nd respondent herein. The case was registered as Industrial Dispute No. 8 of 1970 wherein it was held that the dismissal was not justified as it was in contravention of the provisions of Section 40 of the Andhra Pradesh Shops and Establishments Act. It was, however, held that he was not entitled to reinstatement but was awarded a compensation of Rs. 4,887-50 together with a sum of Rs. 425 in lieu of reinstatement on the gr...
State of Andhra Pradesh Vs. Sri Venkata Rama Lingeshwara Rice Mill and ...
Court: Andhra Pradesh
Decided on: Mar-17-1976
Reported in: [1977]39STC57(AP)
Alladi Kuppuswami, J.1. The petitioner in all these revision petitions is the State of Andhra Pradesh. The respondent in T.R.C. No. 23 of 1974 who were dealers in paddy and rice were assessed for the year 1965-66 by the Commercial Tax Officer, Bhimavaram, under the Central Sales Tax Act after allowing exemption on a turnover of Rs. 13,98,758.78. The respondent preferred an appeal to the Assistant Commissioner (Commercial Taxes), Kakinada, disputing the assessment on a turnover of Rs. 1,06,410.06 comprising of several items. The Assistant Commissioner partly allowed the appeal and the orders of the Assistant Commissioner were given effect to in the Commercial Tax Officer's proceedings dated 26th July, 1968, refixing the net turnover as Rs. 16,98,933.57 and this turnover was subjected to tax at 1 per cent as it related to inter-State sales of rice. The Deputy Commissioner, Kakinada, on examination of the assessment records noticed that the assessing authority taxed inter-State sales of r...
State of Andhra Pradesh Vs. Venkata Rama Lingeshwar Rice Mill and ors.
Court: Andhra Pradesh
Decided on: Mar-17-1976
Reported in: (1977)6CTR(AP)0053A
Kuppuswami, J. - The petitioner in all these petitions is the State of Andhra Pradesh. The respondent in T.R.C. No. 23 of 1974 who were dealers in paddy and rice were assessed for the year 1965-66 by the Commercial Tax Officer, Bhimavaram, under the Central Sales Tax Act after allowing exemption on a turnover of Rs. 13,98,758.78. The respondent preferred and appeal to the Assistant Commissioner (Commercial Taxes), Kakinada, disputing the assessment on a turnover of Rs. 1,06,410.06 comprising of several items. The Assistant Commissioner partly allowed the appeal and the orders of the Assistant Commissioner were given effect to in the Commercial Tax Officers proceedings dated 26th July, 1968, refixing the net turnover as Rs. 16,98,933.57 and this turnover was subjected to tax at 1 per cent is it related to inter-State sales of rise. The Deputy Commissioner, Kakinada, on examination of the assessment records noticed that the assessing authority taxed inter-State sales of rice at 1 per cen...
Addl. Commissioner of Income-tax, A.P., and Another Vs. Dargapandarina ...
Court: Andhra Pradesh
Decided on: Mar-17-1976
Reported in: [1977]107ITR850(AP)
CHINNAPPA REDDY J. - The respondent-assessee, a firm, failed to file its returns for the years 1965-66 to 1969-70, within the time stipulated by the Act. The firm submitted an explanation that the returns could not be filed in time because the person who was in-charge of the accounts of the firm was unable to attend to its affairs for some time owing to some personal reasons. The Income-tax Officer did not accept the explanation. He levied penalties. The assessee preferred revision petitions before the Commissioner of Income-tax. Before the Commissioner it was represented that the delay was due to family troubles. The Commissioner did not accept the explanation. He rejected the revision petitions. The assessee filed write petitions in the High Court, Obul Reddy J. (as he then was) quashed the orders of the Commissioner on the ground that penalties could only be imposed if it was found that the assessee acted deliberately in defiance of the law or was guilty of contumacious or dishonest...
Adoni Fertilisers Manufacturers and ors. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Mar-09-1976
Reported in: AIR1977AP74
Chinnappa Reddy, J.1. Defendants 6 to 13 in O. S. No. 31 of 1969 on the file of the Court of the Subordinate Judge, Adoni are the appellants in this appeal. The first respondent-plaintiff filed the suit to recover a sum of Rs. 17,892-05 said to be the amount due to the Railway Administration towards freight charges. The Administration of the Southern Railway was the plaintiff. The case as set out in the plaint was that defendants 1 to 4 booked 24 wagons of steam coal under 24 invoices and corresponding railway receipts on various dates between September and October, 1962. The wagons arrived at Adoni in October and November 1962. The consignee of the consignments was Messrs. V. N. Rajan and Co. Calcutta, the 5th defendant in the suit. Immediately after the arrival of the consignments the 6th defendant unloaded a part of the consignment and stocked them in the D. S. siding and long siding of the plaintiff's premises. Thereafter the 6th defendant did not unload the goods in the remaining ...
Prabhakara Oil Mills Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-05-1976
Reported in: [1976]38STC449(AP)
Jeevan Reddy, J.1.The petitioner (assessee) challenges the correctness of the Tribunal's order in T.A. No. 487 of 1974 in this tax revision case.2. The petitioner is a dealer in foodgrains. He submitted a return for the assessment year 1964-65, wherein he did not disclose a part of his turnover. Subsequently, the assessment was reopened within a period of six years, and a revised assessment order was passed on 31st March, 1971, adding the suppressed turnover. The assessee, however, did not choose to file any appeal, or otherwise question the said revised assessment order and it has, therefore, become final. In connection with the said revised assessment proceedings, a notice dated 24th March, 1971, was issued to the petitioner calling upon him to show cause as to why penalty should not be levied upon him for not disclosing a part of his turnover. The said show cause notice was received by the petitioner on 27th March, 1971, but he failed to submit any explanation. Thereupon, on 31st Ma...