Andhra Pradesh Court December 1979 Judgments
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E. Sreeramulu Vs. K. Chengal Rayan and ors.
Court: Andhra Pradesh
Decided on: Dec-29-1979
Reported in: (1980)IILLJ413AP
Seetharam Reddy, J.1. The question that arises in this appeal appears to be apparently simple but is rather complex in actuality because of the equivocality in the statutory provisions that enacted and also because of the evolutionary process in the judicial decisions; what criteria are to be adopted for promotion to a non-selection post, particularly in the absence of any guidelines in the statutory provisions occupying the field2. Before answering the question raised above, the salient features of the case may be noticed. The appellant herein is the 3rd respondent in the writ petition. The petitioners in the writ petition, who are three in number, are working as Sanitary Inspectors in the service of the 1st respondent, Tirumala Tirupathi Devasthanam, hereinafter referred to as 'T.T.D.' having joined the service in July, 1960, September, 1960 and December, 1963 respectively. The 2nd respondent in the writ petition joined the same category in February, 1963 and the 3rd respondent in 19...
Commissioner of Income-tax Vs. Dara Seshavataram
Court: Andhra Pradesh
Decided on: Dec-28-1979
Reported in: [1981]129ITR339(AP)
Jayachandra Reddy, J. 1. At the instance of the Commissioner of Income-tax, Andhra Pradesh-II, Hyderabad, the Income-tax Appellate Tribunal has referred the following question of law to this court: ' Whether, on the facts and in the circumstances of the case, the income from Lakshmi Medical Stores can be included in the hands of the assessee-HUF '2. The assessee in this case is an HUF carrying on business in liquors. The family consists of the father and three sons. One of the sons, Mr. Venkatratnam, executed a registered relinquishment deed on July 21, 1969, relinquishing his right in the joint family properties. To his share he took Lakshmi Medical Stores run by the family. On the basis of the relinquishment deed, for the assessment year 1970-71, the income from the medical stores was not returned as the income of the family but it was returned by Mr. Venkatratnam as an individual. The assessment was also made in that fashion. For the assessment year 1971-72, which is the year under ...
In Re: Vijaya Durga Cotton Trading Ltd.;
Court: Andhra Pradesh
Decided on: Dec-27-1979
Reported in: [1980]50CompCas785(AP)
Ramachandra Rao, J.1. C.P. No. 9/78, is filed by the Vijaya Durga Cotton Trading Ltd. (hereinafter referred to as ' VDCT Ltd.'), under Section 394 read with Section 391(2) of the Companies Act, 1956, for sanction of the arrangement by way of a scheme for amalgamation of the said company with a private limited company, Nava Bharat Enterprises Private Ltd. (hereinafter referred to as ' NBE P. Ltd. ').2. C.P. No. 10/78, is filed by Nava Bharat Enterprises Private Ltd. under the same provisions of law for sanction of arrangement by way of a scheme for amalgamation of the Vijaya Durga Cotton Trading Ltd. with Nava Bharat Enterprises Private Ltd.3. VDCT Ltd. was incorporated as a private limited company in 1973 with an authorised capital of Rs. 5,00,000 divided into 5,000 equity shares of Rs. 100 each. Subsequently, the authorised capital was raised to Rs. 50,00,000 in 1975 and to Rs. 75,00,000 in 1976 and was converted into a public limited company in the year 1975 by virtue of the provisio...
Commissioner of Wealth-tax Vs. G.M. Omar Khan
Court: Andhra Pradesh
Decided on: Dec-27-1979
Reported in: (1980)19CTR(AP)150; [1981]127ITR543(AP)
Madhava Reddy, J. 1. This reference under Section 27(2) of the W.T. Act, raises the following two questions for our decision :' (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in fixing the market value on the relevant valuation date at Rs. 14,05,536 in respect of the assessee's right to compensation ior the lands acquired by the Government under the R.A.I.P. Act, 1952? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in fixing the market value on the relevant valuation date at nil in respect of the assessee's right to compensation for the lands acquired by the Government under the R.A.I.P. Act, 1952 ' 2. The few facts necessary to appreciate how these questions arise may be briefly referred : Acs. 36.22 guntas of land situated in Hyderabad Urban Taluk belonging to the assessee who is an individual was acquired by the Collector and District Magistrate, Hyderabad, under the provisions ...
Controller of Estate Duty Vs. Estate of Late Mohd. Sultan
Court: Andhra Pradesh
Decided on: Dec-26-1979
Reported in: [1981]127ITR277(AP)
Madhava Reddy, J. 1. One Mohd. Sultan owning about Acs. 109 of land at Premavathipet died on December 16, 1964. Even during his lifetime the State Government issued a notification on February 7, 1964, under the Land Acquisition Act for compulsorily acquiring this land for a public purpose. The deceased claimed compensation for this land at Rs. 5 per square yard. The total compensation payable at that rate would amount to Rs. 26,62,000. The value of the land was estimated by the authorities for the purpose of acquisition at Rs. 10,000 per acre. The Assistant Controller of Estate Duty determined the principal value of the estate at the amount claimed by the deceased as compensation for the land under the Land Acquisition Act. He also imposed penalty under Section 60(1)(c) of the E.D. Act for deliberate understatement of the value of the estate. The accountable person preferred an appeal before the Appellate Controller. The Appellate Controller held that the only right the deceased had at...
Commissioner of Income-tax Vs. M. Farahatullah
Court: Andhra Pradesh
Decided on: Dec-12-1979
Reported in: [1985]151ITR763(AP)
Kondatah, C.J.1. This is a reference at the instance of the Commissioner of Income-tax by the Income-tax Appellate Tribunal, Hyderabad Bench, under Section 256(1) of the I.T. Act, 1961, on the following questions of law for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, there was any material or basis before the Appellate Tribunal to hold that the assessee was not guilty of contumacious conduct ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the penalty levied under Section 271(1)(a)? 3. Whether, on the facts and in the circumstances of the case, the view taken by the Appellate Tribunal that no penalty is exigible is sound in law ?' The respondent-assessee, an individual, has filed his return of income for the assessment year 1964-65, for the relevant accounting year ending with March 31, 1964, on March 27, 1968, instead of filing the same on or before September 30, 1964. The ...
The District Manager, Andhra Pradesh State Road Transport Corporation, ...
Court: Andhra Pradesh
Decided on: Dec-04-1979
Reported in: AIR1980AP132
P. A. Choudary, J. 1. The contesting second respondent in this writ petition is an Assistant Mechanical Supervisor, working in the Andhra Pradesh State Road Transport Corporation (hereinafter referred to as 'the Corporation') Bhimavarm Deport. On 22-10-1974, the second respondent-Supervisor was suspended under Regulation 18 (1) (b) of the Andhra Pradesh State Road Transport Employees' (C & A) Regulations (hereinafter referred to as 'the Regulations) by District Manager of the Andhra Pradesh State Road Transport Corporation, Bhimvaram Deport, on the basis of an allegation that he was found stealing on 18-10-1974 certain articles belonging to the Corporation. The matter was handed over by the employer-Corporation to the police authorities and the police charged the second respondent before a criminal Court with the commission of offence of theft. But the criminal case ended on 17-3- 1976 in acquittal of the second respondent. 2. At the time when the criminal proceedings were still in pro...
M. Narasimha Rao Vs. Secretary to the Government Medical and Health De ...
Court: Andhra Pradesh
Decided on: Dec-02-1979
Reported in: AIR1980AP104
Alladi Kuppuswami, J. 1. The main question that arises in these writ petitions is whether R. 2 (2) of the Rules for admission to Post- graduate courses in the Medical colleges of Andhra Pradesh State contained in G. O. Ms. 624 M & H D/- 26 th September 1979 (referred to in this judgment as the Rules) whereby 50% of the seats in certain subjects and 30% of the seats in all other subject are reserved for the in- Service candidates who are appointed to the Andhra Pradesh Medical Services violates Article 14 of the Constitution and is therefore illegal and void?2... when two of the above writ petitions came up for hearing before a Division Bench of this court, reliance was placed by the State Government on the decision of a Division Bench of this Court in K. Ramakrishna v. Director of Medical service, : AIR1979AP223 where it was held that a similar rule in the earlier year was valid and not violative of Article 14 of the Constitution. As it was felt that this decision required re- consider...
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