Andhra Pradesh Court March 1976 Judgments
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Tenugu Pedda Narsimlu and ors. Vs. Gram Panchayat, Velpur
Court: Andhra Pradesh
Decided on: Mar-03-1976
Reported in: AIR1976AP329
Gangadhara Rao, J.1. Two questions are raised in this Writ Appeal. Whether it is obligatory for the Executive Officer of the Gram Panchayat to give notice to the rate payers before preparing the assessment books relating to house tax, under Rule 8 of Schedule II of the Andhra Pradesh Gram Panchayat Act, 1964. It is, whether a public notice is sufficient or an individual notice should be given to the rate payers?2. The appellants are owners of houses in Velpur Gram Panchayat in Armur Taluk, Nizamabad District. Previously, the Gram Panchayat was levying property tax on the annual rental value. In 1973, the Gram Panchayat undertook quinquennial revision of the assessment of house tax. According to the appellants house tax was enhanced from two to eight times and no notice was issued to them calling for objections before revising the assessment and enhancing the taxes. In support of their contention, that no notice was given to them they relied upon the Bench decision of this court in Rama...
Vijaya Scientific Equipments Vs. the State of A.P.
Court: Andhra Pradesh
Decided on: Mar-02-1976
Reported in: [1977]39STC461(AP)
S. Obul Reddi, C.J.1. These two revisions are directed against a common order of the Sales Tax Appellate Tribunal dismissing the appeals preferred by the petitioner in respect of two assessment years.2. The only question, which was canvassed before the Tribunal and also before us, is that the benefit of the unamended Sub-section (2) of Section 6 of the Central Sales Tax Act will apply to sales effected by the petitioner to the Government institutions, notwithstanding the fact that there is no reference to 'Government' as a dealer or a, registered dealer in that sub-section. The transactions related to the sale of scientific apparatus to the departments of the Government in the course of inter-State trade and commerce. The petitioner claimed exemption on the ground that sales to the Government should also be deemed to be sales to registered dealers and hence come within the purview of the unamended Sub-section (2) of Section 6. That plea of the assessee was not acceptable to all the aut...
Shanker Rubber Industries Vs. the State of A.P.
Court: Andhra Pradesh
Decided on: Mar-02-1976
Reported in: [1977]39STC415(AP)
S. Obul Reddi, C.J.1. In this revision, the dispute is only with regard to the tax payable on cycle rickshaw tyres and tubes. According to the petitioner, the rate of tax applicable to cycle rickshaw tyres and tubes is the same as is applicable to tyres and tubes of cycles.2. Therefore, the only question to be decided in this revision is whether the petitioner is liable to be taxed at a lower rate of 3 per cent on the disputed turnover relating to sales of cycle rickshaw tyres and tubes. In Schedule I of the Andhra Pradesh General Sales Tax Act, there are two items, 15 and 17, which require to be noticed. Item 15 reads : 'Tyres and tubes and accessories used therewith made of rubber or other material.' The prescribed rate of tax is 9 paise in the rupee. Item 17 reads : 'Cycles, their accessories and parts.' By G.O. Ms. No. 173 dated 6th February, 1964, issued under Section 9 of the Andhra Pradesh General Sales Tax Act, item 17 is amended so as to include tyres and tubes put to use on c...
Alapati Seshadri Rao and Co. and ors. Vs. the Agricultural Market Comm ...
Court: Andhra Pradesh
Decided on: Mar-01-1976
Reported in: AIR1977AP322
Alladi Kuppuswami, J.1. I have gone through the Judgment of my learned brother Venkatarama Sastry, J., which is about to be delivered and I agree with him that the Writ Appeal has to be dismissed. I would like however, to add a few words of my own.2. Bye-law 20 of the Agricultural Market Committee, Guntur which prescribes the fees for the licence to be obtained by persons dealing in notified agricultural produce, live-stock or products of live-stock. Persons whose turn-over does not exceed Rs. 300/- on any single day are exempt from taking out a licence. In regard to other cases the licence fee varies according to the scale fixed with reference to the turnover.3. Under Section 7(1) of the Andhra Pradesh (Agricultural Produce and Live-stock) Markets Act, 1966 (referred to in this Judgment as the Act) no person shall within a notified area set up, establish or use etc. any place for the purchase, sale etc. of any notified agricultural produce or products of live-stock except under and in...
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