Andhra Pradesh Court September 1976 Judgments
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Coromandel Fertilisers Limited, a Company Incorporated Under the Compa ...
Court: Andhra Pradesh
Decided on: Sep-24-1976
Reported in: 1979CENCUS525D
Sambasiva Rao, J.1. These four writ petitions are concerned with levy of excise duty on certain chemical fertilisers. The petitions in all the four petitions is the same, it being the Coromandel Fertilisers Limited. It is a company incorporated under the Companies Act, 1956. As common and related questions are raised, all the four petitions are placed before us in a batch. We will do well in disposing them of under a common order.2. The petitioners carry on business inter alia as manufacturers of diverse kinds of fertilisers at their factory situated at Visakhapatnam. One of the fertilisers thus manufactured is 'Gromor NPK 14-35-14'. Under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') excise duty was being imposed on fertilisers manufactured in India with effect from 1.3.1969. The petitioners will have to file, according to the rules, price lists of the fertilisers, which they manufacture showing therein inter alia the assessable value of the goods manuf...
S. Subbarayudu Vs. the District Collector, Nellore and ors.
Court: Andhra Pradesh
Decided on: Sep-23-1976
Reported in: AIR1977AP308
1. This writ appeal is filed against the order of our learned brother Gangadhara Rao, J. rendered in W.P.M.P. No. 3798 of 1976 granting the request of the petitioner therein to be added as the 6th respondent in the writ petition 2101 of 1976. The appellant therein is the petitioner in the said writ petition.2. In order to give an effective disposal to this appeal, it is necessary to notice briefly how and why the writ petition has been filed and the 6th respondent in the writ petition has applied to be added as a party to it. We will refer to the parties in this judgment of ours according to their array in the writ petition was, for a writ of mandamus directing the respondents not to construct the maternity sub centre of the Primary Health Centre of Narrawada, Udayagiri Taluk Nellore District in any place other than Survey No. 194/1 of Ramapuram Revenue Village. Originally there were five respondents viz. the District Collector, Nellore; The District Medical and Health Officer; The Sta...
i. Narasimha Rao and ors. Vs. Govt. of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Sep-23-1976
Reported in: AIR1977AP178
ORDER1. This is an application filed under Article. 226 of the Constitution of India for the issuance of a Writ of mandamus to the Government of Andhra Pradesh, the 1st respondent (i) to act according to law and to take immediate and necessary steps within limits of Act 1 of 1973 providing guidelines in classifying the lands in Bhadrachalm and Nugur taluks for the purpose of Act 1 of 1973; and (ii) the land Reforms Tribunal, Bhadrachalam, Khammam District, the Deputy Tahsildar, Nugur Taluk, Khammam District and the Tahsildar, Bhadrachalam, Khammam District Respondents 2 to 4, forbear for proceeding to fix taram and to classify the lands for this purpose of Act 1 of 1973 in Bhadrachalam division by classifying the lands arbitrarily basing on the taram fixed in upland area of East Godavari Dist. and consequently to declare the acts of the respondents in respect of fixation of taram and classification of lands in Bhadrachalam and Nugur Taluks in Khammam Dist as illegal, void and ultra vir...
Additional Commissioner of Income-tax Vs. Andhra Printers Ltd.
Court: Andhra Pradesh
Decided on: Sep-23-1976
Reported in: [1979]117ITR555(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 :'Whether, on the facts and in the circumstances of the case, the business loss carried forward from the previous years should receive priority over the current depreciation allowance for the assessment year 1970-71 ?'2. The facts leading to this reference are as follows : We are concerned with the assessment year 1970-71. The assessee is a limited company and carries on business as printer and publisher of a daily newspaper called. 'Andhra Jyoti' and also a weekly journal. For the assessment year 1970-71, the relevant previous year was the calendar year 1969 and the ITO found that the current year's depreciation was.Rs. 1,87,303, whereas the income of the year without providing for depreciation was Rs. 70,555. The ITO set off the income of Rs. 70,555 against the depreciation for that year and directed that the balance of Rs. 1,16,748 should be carried forwar...
Additional Commissioner of Income-tax Vs. Trikamji Punia and Sons
Court: Andhra Pradesh
Decided on: Sep-23-1976
Reported in: [1977]106ITR597(AP)
B.J. Divan, C.J.1. This case was referred by myself and Raghuvir J. (24-8-1976) to a Full Bench in view of the fact that the view taken by this High Court in V.D. Rajarathanam v. Commissioner of Income-tax : [1968]68ITR19(AP) and Commissioner of Income-tax v. K.S. Reddy : [1976]103ITR822(AP) is contrary to the view taken by the Madras High Court, Kerala High Court and Gujarat High Court and I myself sitting in the Gujarat High Court in a Division Bench specifically dissented from the view taken by this High Court in Commissioner of Income-tax v. K.S. Reddy : [1976]103ITR822(AP) and, under these circumstances, we felt it desirable that the question is finally settled by a larger Bench.2. The question which has been referred to the High Court by the Income-tax Appellate Tribunal is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in giving directions to the Appellate Assistant Commissioner that the value of the materials should no...
Nabi Oil Mills Vs. Commercial Tax Officer and ors.
Court: Andhra Pradesh
Decided on: Sep-23-1976
Reported in: [1977]40STC118(AP)
Madhava Reddy, J.1. The petitioner was assessed to tax on the turnover of the groundnut during the assessment year 1968-69 by the Commercial Tax Officer under his assessment order dated 28th October, 1969. Under entry 6 of the Third Schedule to the A. P. General Sales Tax Act (6 of 1957), 'groundnut' is exigible to tax as under:When purchased by a miller other than a decorticating miller in the State at the point of purchase by such miller and in all other cases at the point of purchase by the last dealer who buys in the State.2. The tax is three paise in a rupee. It is the case of the petitioner that he was not only a 'miller' but also a 'dealer' in groundnut and, therefore, such portion of the turnover of the groundnut which was sold by him to others was not exigible to tax. The Commercial Tax Officer, however, by his assessment order dated 28th October, 1969, assessed the entire turnover of groundnut representing the purchase of the groundnut by the petitioner to tax.3. Aggrieved by...
Tirupagari Tayaramma and ors. Vs. Sri Ramanjaneya Merchantile Co., Elu ...
Court: Andhra Pradesh
Decided on: Sep-21-1976
Reported in: AIR1977AP205
1. Appellants 1 and 2 are wife and husband respectively and the third appellant is their son. They are original defendants 1, 2 and 3 respectively.2. The first defendant subscribed to a chit floated by the respondent- plaintiff agreeing to pay the rate of Rs. 3-12 ps . for 800 days commencing form 1st January, 1964 and ending with 11-3-1966. The value of the chit was Rs. 2,500/-. The first defendant paid at the agreed rate upto 31st January 1964, on which date the chit was auctioned amongst the subscribers, and the first defendant was the highest bidder for a sum of Rs. 1,750/-. Out of the balance of Rs. 750/- a sum of Rs. 125/- was deductible towards the commission of plaintiff, while the remaining Rs. 625/- was to be distributed as bonus amongst all the subscribers to the chit. It is common ground that the effect of the first defendant having become the highest bidder at the auction held on 31st January 1964 was that she would get the sum of Rs. 1,750/- immediately, and would also ge...
Electronics Corporation of India Vs. Government of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Sep-21-1976
Reported in: (1977)IILLJ86AP
B.J. Divan, C.J.1. This appeal has been filed under Clause 15 of the Letters Patent against the decision of our learned brother, Jeevan Reddy, J., in Writ Petition No, 1575 of 1976.2. The petitioner in the writ petition is a public limited company registered under the Companies Act and the 2nd respondent was an employee of the petitioner-company. He was originally appointed as a Labour. Welfare Officer in the scale of Rs. 700-1,250 on 23rd. October, 1967. The 1st respondent in the writ petition is the Secretary to Government, Employment and Social Welfare (T) Department, Government of Andhra Pradesh, Hyderabad, The appointment of the 2nd respondent as a Labour. Welfare Officer was duly notified to the Chief Ins-Inspector of factories as required by Rule 76A of the Andhra Pradesh factories Rules, 1950, it is the case of the petitioner that, in the same scale of pay, there were several posts of Assistant Personnel Managers in the petitioner-company. These posts had further avenues of pro...
Meenakshi Corporation Vs. the Deputy Commissioner of Commercial Taxes ...
Court: Andhra Pradesh
Decided on: Sep-16-1976
Reported in: [1977]40STC101(AP)
B.J. Divan, C.J.1. The petitioner herein is a dealer in hides and skins, which are declared goods under the Central Sales Tax Act and, as such, are taxable on the point of last purchase in the State under the Andhra Pradesh General Sales Tax Act. under Section 15(b) of the Central Sales Tax Act, before Amendment Act 61 of 1972, if any tax had been paid on declared goods under a local Act and the declared goods were sold in the course of inter-State trade, the local tax paid had to be refunded to the dealer. Proviso to Section 6 of the Andhra Pradesh General Sales Tax Act, as it stood before Amendment Act 4 of 1974, was also to the same effect. Rule 27-A of the Andhra Pradesh General Sales Tax Rules framed pursuant to proviso to Section 6 of the Andhra Pradesh General Sales Tax Act provided that, in order to claim refund, the dealer had to file an application within three months from the date of effecting the inter-State sale.2. Section 15(b) of the Central Sales Tax Act was amended by ...
Addl. Commissioner of Income-tax Vs. Ganapathi Raju Jegi, Sanyasi Raju
Court: Andhra Pradesh
Decided on: Sep-08-1976
Reported in: [1979]119ITR715(AP)
B.J. Divan, J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion : ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the transfer of route permits is not liable to capital gains tax '2. The facts leading to this reference are as follows : The assessment year under consideration is 1964-65. The assessee is a Hindu undivided family. It plied two buses for a portion of the previous year ending on March 31, 1964, relevant to the assessment year 1964-65, and, thereafter, sold the two buses for Rs. 96,000 inclusive of their route permits. No accounts were maintained by the family. In respect of the plying of the said buses for a period of 8 months and 8 days, the assessee filed a return showing a loss of Rs. 28,337. The ITO assessed the net income from bus service at Rs. 15,000. He did not allow any depreciation since the buses were sold in the relevant previous year. ...
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