Andhra Pradesh Court October 1979 Judgments
Palavan Transport Corporation Ltd. Vs. Additional Regional Transport O ...
Court: Andhra Pradesh
Decided on: Oct-26-1979
Reported in: AIR1980AP197
ORDER1. In these writ petitions, the question raised is 'whether the Tamil Nadu State undertaking is exempt from paying taxes by reason of the Inter State Transport Reciprocal Agreement between the Government of Andhra Pradesh and Tamil Nadu dated 2-6-1975?'2. The petitioner, the State Transport undertaking of Tamil Nadu, applied for and obtained a transport permit under Sec. 68-F (1-A) which occurs in Chap. IV- A of the Motor Vehicles Act, 1939 to ply a stage carriage on the Inter State route of Madras to Nagari of Mahabalipuram to Tirupati. This inter state route of Mahabalipuram to Tirupati is one of the Routes covered by an inter State agreement entered into between the Andhra Pradesh and Tamil Nadu. But although it was notified under Sec. 68-D of Motor Vehicles Act it was not yet approved under Section 68 of the Act. Pending approval the petitioner applied for and obtained a transport permit from the Tamil Nadu State Transport authorities under Sec. 68-F (1-A) of the Motor Vehicle...
Tag this Judgment!K. Gopal Rao Vs. Excise Superintendent, Adilabad and ors.
Court: Andhra Pradesh
Decided on: Oct-26-1979
Reported in: AIR1980AP301
P.A. Choudary, J.1. The right to vend liquor in our State is governed by the Andhra Pradesh Excise Act, 1968 (hereinafter referred to as 'the Act'). Section 13 of the Act forbids the sale of liquor except under a licence. For the Abkari year 1978-79, the writ appellant obtained under the provisions of the above Act, an excise licence to vend arrack from Advelly group of arrack shops. Section 31 of the Act empowers the Excise authorities to suspend or cancel a licence under certain circumstances and conditions. The Excise Superintendent, Adilabad, purporting to exercise his powers under Section 31 of the Act, cancelled the appellant's licence by his order dated 11-5-1979 holding that the appellant's licence was liable to be cancelled on the ground that the appellant's partner one Ganga Gowd, had committed an Excise offence at Mujigi by selling adulterated toddy at the latter's licensed toddy shop. Challenging that order of cancellation, the appellant had filed a writ petition which was ...
Tag this Judgment!Brooke Bond India Limited Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Oct-12-1979
Reported in: 1980(6)ELT65(AP)
ORDER1. Brooke Bond India Ltd. the petitioner herein, is asking for the issuance of a Writ of Mandamus, restraining the Central Excise authorities from levying and collecting excise duty on `coffee-chicory mixture', which is one of the products marketed and sold by it. 2. The petitioner, according to the averments in the writ petition, carries on business of packing and selling tea and coffee, under various brands and trade-marks, all over India and abroad. It sells pure coffee, as well as the blend of coffee and chicory. The petitioner says that he purchases coffee in the form of cured-seed at the auction conducted by the Indian Coffee Board, while chicory is procured directly from agriculturists. 3. The Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'), levies a duty, called 'excise duty' on goods procured or manufactured in India. Duty is levied on the basis of values or on the weight or number, as the case may be. The rates of excise duty are those mentioned...
Tag this Judgment!Commissioner of Income-tax Vs. K.S. Subbaiah Pillai
Court: Andhra Pradesh
Decided on: Oct-11-1979
Reported in: (1980)16CTR(AP)27; [1981]127ITR505(AP)
Kondaiah, C.J. 1. The respondent-assessee, an HUF filed its returns for the assessment years 1966-67 and 1967-68, disclosing income from property and from other sources being interest on account with M/s. K. S. Subbaiah Pillai & Co. P. Ltd. and dividend income therefrom. The ITO noticed that in the prior years, the property income and interest income were shown as the personal income of Sri K. S. Subbaiah Pillai and assessed as such. The assessee when called upon to explain the reasons for the same submitted that the two items of immovable property, namely, a house property in Guntur and a house property in Madras and the balances in the books of M/s. K. S. Subbaiah Pillai & Co. P. Ltd. were included in his individual assessments filed for the earlier years on an erroneous view of the legal position although they were acquired by means of funds belonging to the HUF.2. In March, 1947, Shri K. S. : Sankaram Pillai, father of Sri K. S. Subbaiah Pillai, died. He was carrying on business in...
Tag this Judgment!Andhra Pradesh Paper Mills Ltd. Vs. Assistant Collector of Central Exc ...
Court: Andhra Pradesh
Decided on: Oct-09-1979
Reported in: 1980(6)ELT210(AP)
ORDER1. Petitioner, the Andhra Pradesh Paper Mills Ltd., Rajahmundry, manufactures and sells among other products, paper of all sorts. Paper is one of the products liable to Central Excise duty under Tariff Item No. 17 of the Schedule to the Central Excises an Salt Act, 1944. Duty is levied on ad valorem basis, value being determined in accordance with Section 4, Rules, have been framed by the Central Government under section 37, rule 8 empowers the Central Government to exempt, from time to time by Notification in the Official Gazette, any excisable goods from the whole or any part of the duty leviable on such goods, subject to such conditions as may be specified in the notification. Rule 233 empowers the Central Board of Revenue and Collector of Central Excise for issue written instructions providing for any supplemental matters arising out of these rules.' 2. With a view to encourage the production and manufacture of paper, the Central Government issued a Notification under Rule 8, ...
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