Andhra Pradesh Court August 1976 Judgments
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Khetmal Parekh and Company Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-03-1976
Reported in: [1976]38STC531(AP)
B.J. Divan, C.J.1. The only point which has been urged on behalf of the assessee is regarding limitation. No other point has been urged before us at the time of the hearing of this case. The Assistant Commissioner of Sales Tax passed his order on 12th December, 1966, allowing an appeal and setting aside the assessment made by the Commercial Tax Officer in respect of certain sales tax dues from the present assessee. This order of the Assistant Commissioner was served on the assessee on 14th December, 1966. The Deputy Commissioner in exercise of the powers of revision served a notice upon the petitioner on 1st December, 1970, calling upon the assessee to show cause why the order of the Assistant Commissioner should not be revised. It may be pointed out that the Commercial Tax Officer had passed the order on 30th September, 1964. Against that order, the matter was taken up in appeal by the assessee to the Assistant Commissioner, Ananta-pur, and the order dated 12th December, 1966, was pas...
M. Ramakrishnaiah and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-03-1976
Reported in: [1976]38STC537(AP)
B.J. Divan, C.J.1. The matter is before us at the admission stage and we have admitted the appeal today. Mr. Sastry, the learned Government Pleader, takes notice and the matter has been argued before us. In this case, the Deputy Commissioner in exercise of his powers under Section 20 of the Andhra Pradesh General Sales Tax Act, revised the order of the Commercial Tax Officer. The Deputy Commissioner passed the order on 6th January, 1973. But the order of revision was served upon the assessee only on 21st November, 1973. It was urged in the appeal against the order of the Deputy Commissioner when the matter was argued before the Sales Tax Appellate Tribunal that the order passed by the Deputy Commissioner was not within the period of limitation laid down by Section 20. We have, by our judgment today in Khetmal Parekh and Co. v. State of A.P. [1976] 38 S.T.C. 531, (T.R.C. No. 1 of 1976), considered a similar argument and rejected the argument and, therefore, to that extent the order of t...
N. Guruva Reddy Vs. the District Registrar, Hyderabad
Court: Andhra Pradesh
Decided on: Aug-02-1976
Reported in: AIR1976AP417
B.J. Diwan, C.J.1. In this reference under Section 57 of the Indian Stamp Act the following question has been referred to us for our opinion.'Whether the document under reference is a 'deed of dissolution or partnership as also a 'Mortgage deed' and also other points of law.'The facts giving rise to this reference are as follows : Gurava Reddy, son of Chenchu Rami Reddy, and six other persons and legal heirs of Smt. P. Sreedevamma were carrying on a partnership business at Hyderabad in the name of M/s. Sudha Enterprises with the Trade name of 'Blue Moon Hotel'. The legal representatives of Smt. P. Sreedevamma and five other partners expressed their desire to retire from the partnership and actually retired on September 6, 1973. A deed of dissolution of partnership was executed on January 3, 1973. The parties to the deed of dissolution were Sri n. Gurava Reddy and his wife, Smt. N. Sudaranamma, who were described in the deed as the continuing parties of the first part, and the remaining...
Sri Venkataramana Manure Company Vs. the Deputy Commissioner of Commer ...
Court: Andhra Pradesh
Decided on: Aug-02-1976
Reported in: [1978]42STC189(AP)
Gangadhara Rao, J.1. The appellant is the petitioner in Writ Petition No. 7452 of 1973. He has filed this appeal against the dismissal of that writ petition by Raghuvir, J.2. The appellant is a dealer in coal and other goods and he is a registered dealer under the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the 'Act'). For the assessment year 1967-68, he was assessed to sales tax by the Deputy Commercial Tax Officer on 15th September, 1968. The said officer granted exemption to the appellant from payment of sales tax on his entire turnover of coal on the ground that they were second sales in this State. While so, on 25th August, 1972, the Deputy Commissioner issued a notice to the appellant under Section 20 of the Act stating that he had purchased the railway receipts in respect of the turnover for coal while the goods were in transit in a common carrier, paid the freight charges and took delivery of the goods direct from the common carrier and, therefore, he becam...
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