Andhra Pradesh Court September 1976 Judgments
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N.M. Mehta Vs. Coromandal Fertilizers Ltd. and ors.
Court: Andhra Pradesh
Decided on: Sep-08-1976
Reported in: (1977)ILLJ151AP
Sambasiva Rao, J.1. The scope of Section 40 of the Shops and Establishments Ac. falls for consideration in these two matters The claims for back wages by a discharged worker is another question which requires our determination.2. W.A. No. 155 of 1975 is against the decision of our learned brother Ramachandra Raju, J., in W.P. No. 161 of 1973. Aggirieved by it, the 3rd respoadent in the writ petition, who is the discharged employee, has brought this appeal. Though the facts are different, W.P. No. 4758 of 1973 is also posted with the appeal since the same questions arise therein also.3. We will now briefly narrate the circumstances which have led to the filing of the writ appeal. We will refer to the parties as they were arrayed in the writ petition. The 3rd respondent was working in the writ petitioner's company as Accounting Supervisor drawing a salary of Rs. 1,335 per month from 1-4-1970. By an order, dated 16th April, 1971 his services were terminated by the company without assignin...
Sri Krishna Rice and Oil Mill Vs. Income-tax Officer, B-ward
Court: Andhra Pradesh
Decided on: Sep-07-1976
Reported in: [1977]106ITR330(AP)
Muktadar, J. 1. The petitioner is a firm consisting of -fifteen partners,carrying on the business of rice milling operations. The firm, with a view toobtain an income-tax clearance certificate for purposes of sale of the propertybelonging to the firm, presented an application before the Income-tax Officerfor the grant of a clearance certificate. It is not in dispute that there are noarrears of tax due by the firm; nor is it in dispute that of the fifteenpartners, fourteen partners are also not in arrears but one of the partnersin the firm is in arrears to the wealth-tax authorities. The Income-taxOfficer refused to grant the certificate on the ground that the arrears of this particular partner have to be paid in full or satisfactory provision has to be made for payment of existing liabilities before the clearance certificate could be granted. Hence, this writ petition.2. The contention of Mr. Eswara Prasad is that when the firm is not due any tax to the authorities and only a partner i...
Sri Krishna Rice and Oil Mill Vs. Income Tax Officer.
Court: Andhra Pradesh
Decided on: Sep-07-1976
Reported in: (1977)6CTR(AP)51
B. J. Diwan, C.J. - The petitioner herein prays for a with, direction order directing the respondent herein to issue the income-tax clearance certificate under R. 44A of the Income-tax Rules and forward the income-tax clearance certificate to the registering officer concerned.2. The petitioner before us is a partnership firm and the respondent herein is the Income-tax Officer, B-Ward, Rajshmundry, having jurisdiction over the Krishna district. The petitioner is a registered firm consisting of 15 partners and was carring on business under the name and style of M/s. Sri. Krishna Rice and Oil Mill. Disputes arose between the partners and a general power-of-attorney was executed in favour of one T. Radhakrihna Vittal Rao appointing him as the administrator and investing him with the power to sell some of the machinery and assets of Sri Krishna Rice and Oil Mill and execute a sale deed in favour of the vendee in the name and for and on behalf of Sri Krishna Rice and Oil Mill. The mill was s...
Choudhry Bros. Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Sep-06-1976
Reported in: [1979]43STC480(AP)
Raghuvir, J.1. These three tax revision cases raise common questions of law under the A. P. General Sales Tax Act (Act 6 of 1957). They arose in the following circumstances:2. The assessee in all the revisions is M/s. Choudhry Bros. In the assessment year 1969-70 the disputed turnover is Rs. 83,912.30, for the assessment year 1970-71 the disputed turnover is Rs. 1,53,626.39, and for the assessment year 1971-72 the turnover is Rs. 2,23,410. These turnovers relate to the sales of 'fare meters'. The Deputy Commissioner of Commercial Taxes, Hyderabad, in exercise of his power under Section 20(2) of the Act revised the rate of tax from 3 per cent to 10 per cent, holding that 'fare meters' fall under the expression of 'accessories of auto-rickshaws'. The order of the Deputy Commissioner was unsucessfully challenged by the assessee before the Sales Tax Appellate Tribunal in three appeals. The two appeals, T. A. Nos. 197 and 288 of 1975, were dismissed on 26th September, 1975, and T. A. No. 28...
Sri Lakshmi Satyanarayana Castor Oil Mill Vs. Deputy Commissioner, Com ...
Court: Andhra Pradesh
Decided on: Sep-02-1976
Reported in: [1977]39STC100(AP)
B.J. Divan, C.J.1. This writ petition can be disposed of on a very narrow point. The disputed turnover is an item of Rs. 96,188. It is alleged that this turnover is in connection with 556 bags of kernel in the course of inter-State trade and the assessee claimed exemption from tax under the State Act, viz., the Andhra Pradesh General Sales Tax Act, on the said turnover of Rs. 96,188.2. The Commercial Tax Officer, the assessing authority, rejected the claim on the ground that the assessee did not submit monthly returns under the Central Sales Tax Act and also that at the time of final check of accounts they did not file any list showing the inter-State sales of groundnut. The contentions of the assessee were that the allegations of the assessing authority were absolutely false, that they did not file monthly returns and also failed to pay the tax under the Central Sales Tax Act under a bona fide misapprehension, that they were liable to pay the same and that they also submitted a detail...
Amarthalur Co-op. Rural Bank Ltd. Vs. Ponnuru Nageswara Rao and anr.
Court: Andhra Pradesh
Decided on: Sep-02-1976
Reported in: (1977)IILLJ401AP
Jayachandra Reddy, J.1. The Amarthalur Co operative Rural Bank Ltd., represented by its president, is the petitioner. The petitioner in this writ petition is netting a writ of certiorari to quash the order of the Labour Court, the 2nd respondent herein, in Miscellaneous Petition No 116 of 1974 which was filed under Section 33C(2) of the Industrial Disputes Act by the 1st respondent herein.2. A few facts that are necessary to appreciate the rival contentions have to be stated. The 1st respondent joined the service of the petitioner-bank, as a clerk in the year 1961 and he became the secretary in 1965. He was placed under suspension with effect from 5th June, 1970, pending certain allegations. It appears that no charges were framed and no enquiry was conducted. He remained under suspension till December, 1974. He filed the application under Section 33C(2) of the Industrial Disputes Act before the Labour Court for full salary of 54 months amounting to Rs. 14,850 In the said application th...
Addl. Commissioner of Income-tax Vs. Vazir Sultan Tobacco Company Ltd.
Court: Andhra Pradesh
Decided on: Sep-01-1976
Reported in: [1980]122ITR251(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, interest under section 216 could be levied on the assessee-company for the assessment year 1969-70, when the advance tax payable itself was not underestimated, but the income being underestimated the amount payable in instalments was less ?'2. We are concerned with the assessment year 1969-70. The assessee is a public limited company and by an order under section 210 of the I.T. Act, 1961, dated May 9, 1968, the assessee-company was required to pay a sum of Rs. 73,55,193 by way of advance tax in four equal instalments. The assessee, however, went on filing estimates from time to time and paid the instalments of advance tax as shown in the following table :Estimate No. Date of filing the estimateIncome disclosedTax payableInstalment amount paidDt. of paymentRs.Rs.Rs.1.31-5-6872,16,00039,65,2009,91,3...
Fashions Electric Dry Cleaners Vs. Government of Andhra Pradesh and an ...
Court: Andhra Pradesh
Decided on: Sep-01-1976
Reported in: (1977)IILLJ81AP
Vimadalal, J.1. This is s petition under Article 226 of the Constitution of India for a writ in the nature of mandamus directing the 1st respondent, who is the State Government, to consider all the facts and circumstances of the case and exercise its powers under Section 36 of the Payment of Bonus Act, 1965, (hereinafter referred to as ' the Bonus Act,'), in accordance with law and to grant the exemption prayed for, after, setting aside the order passed by it on 10th October, 1974.2. The facts necessary for the purpose of disposing of this writ petition are quite simple. The petitioner is a firm, which has six partners, and was doing dry cleaning work on a big scale at various places in the twin cities of Hyderabad and Secunderabad. Till June, 1972, the relationship between the management arid the workers was good, but trouble started thereafter and some time after November, 1972, the relationship between the management and the workers deteriorated rapidly, resulting in strikes, gherao...
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