Skip to content

Andhra Pradesh Court September 1980 Judgments

Browse smarter

Open an 18-section brief on any judgment

Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.

  • AI Brief & Ask
  • Semantic AI Search
  • Devil's Bench

Credentials emailed - log in to pick up where you left off.

Sep 30 1980

Shree Farm Chemicals Pvt. Ltd. Vs. Baba Rao Tulshiram Sande and ors.

Court: Andhra Pradesh

Decided on: Sep-30-1980

Reported in: [1983]53CompCas729(AP)

Ramachandra Rao, J. 1. The common question that arises for consideration in these four company petitions is, whether the company, Shree Farm Chemicals Private Ltd., should be ordered to be compulsorily wound up or whether sanction should be accorded for the compromise or arrangement proposed by the said company in Company Application No. 142/78. As common questions arise in all these four applications, they are heard together and disposed of by a common order. 2. The relevant facts are as follows : Shree Farm Chemical Private Ltd. (hereinafter called 'SFC') was incorporated on January 18, 1975, under the Companies Act, 1956, with an authorised capital of Rs. 5,00,000. The paid up capital is Rs. 3,60,000 divided into 3,600 shares of Rs. 100 each and the shares are fully paid up. The main object of SFC is to manufacture and sell insecticides and pesticides. SFC commenced business of manufacturing and selling of insecticides and pesticides ever since its incorporation. It has set up three...


Sep 23 1980

The State of Andhra Pradesh and ors. Vs. D. Vittal Goud

Court: Andhra Pradesh

Decided on: Sep-23-1980

Reported in: AIR1981AP42

Seetharama Reddy, J.1. Writ Appeals Nos. 347 and 348 of 1980, arise out of the orders passed in miscellaneous petitions filed in W.P. Nos. 2533 and 2479 of 1080. Common grievance is made regarding certain Government orders pertaining to leases of mining operating by the petitioners in the aforesaid two writ petitions on one hand and the rival petitioners in W.Ps. 2060 and 2074 of 1980 on the other. Hence, all these could be disposed of by a common order. They arise under the following circumstances : The petitioners in W.P. Humbers 247H and 2533 of 1980, were the lessees under the leases granted by the Government, for quarrying limestone mines. The leases granted by the District Collector, Mahabubnagar, for a period of five years expired at the end of March, 1980. During the lease period, the Director of Mines and Geology asked the petitioners to stop quarrying operations on the ground of violation of the conditions of lease. Therefore, a writ petition, W.P. No. 2120 of 1977, was filed...


Sep 19 1980

Durga Bhavan and ors. Vs. the Deputy Commercial Tax Officer, Anantapur ...

Court: Andhra Pradesh

Decided on: Sep-19-1980

Reported in: [1981]47STC104(AP)

Alladi Kuppuswami, Ag.C.J. 1. The common question for consideration in this batch of writ petitions is whether the State is entitled to levy and collect sales tax under the A.P. General Sales Tax Act where restaurants supply food-stuffs, drinks, etc., to customers. In some of these cases the restaurants are attached to hotels which afford both boarding and lodging facilities. In other cases the petitioners are restaurants which are not attached to any hotel. 2. In the decision reported in State of Himachal Pradesh v. Associated Hotels of India : [1972]2SCR937 , the Supreme Court had to consider the case where hotels serve meals to guests who stay in the hotel. It was contended that such a transaction did not amount to a sale within the meaning of the Punjab General Sales Tax Act. The submission on behalf of the assessee was that the hotel receives a guest primarily for the purpose of lodging, that the management provides him with a number of amenities incidental to such lodging which i...


Sep 19 1980

inampudi Umamaheshwara Rao and anr. Vs. State of Andhra Pradesh and or ...

Court: Andhra Pradesh

Decided on: Sep-19-1980

Reported in: AIR1981AP70

Jeevan Reddy, J. 1. The petitioners are challenging the validity of a notification issued under Section 4(1) of the Land Acquisition Act, as amended by the Andhra Pradesh (Amendment) Act, (22 of 1976), on the following grounds, viz.. (i) that, the notification under Section 4(1) was not published in the Gazette; (ii) that the substance of the notification was not published in the village, as required by law; and (iii) that, the Andhra Pradesh (Amendment) Act No. 22 of 1976 is unconstitutional and invalid. We may dispose of the first and the third objections in the first instance. 2. In the counter-affidavit it is stated that the notification under Section 4(1) has been published in the Krishna District Gazette, dated 14-4-1979. A copy of the Gazette, found in the record, has also been placed before us. The first contention, therefore, fails. 3. So far as the third contention is concerned, a Full Bench of this Court has upheld the constitutionality of the Amendment Act, except in so far...


Sep 18 1980

Madhava Sastri Vs. Director, Post-graduate Centre, Anantapur

Court: Andhra Pradesh

Decided on: Sep-18-1980

Reported in: (1982)ILLJ66AP

Jeevan Reddi, J. 1. This writ petition has been referred to a bench by Gangadhara Rao, J, on the ground that the questions raised by it arise frequently and, therefore, an authoritative decision thereon is desirable. 2. The petitioner is an employee in the Post-Graduate Centre, Anantapur, which has been declared to be an autonomous institution with effect from 1st May, 1976, in accordance with Act XVI of 1976. The petitioner initially joined the service of Sree Venkateswara University on 25th July, 1960, as a Lecturer. On that occasion his date of birth was recorded as 1st June, 1919. He was transferred to the Post-Graduate Centre in April, 1976 - at that time under the Control of the University. He continued in the centre even after it was declared an autonomous institution. The age of superannuation in this Centre is sixty years. According to his date of birth recorded in the service-registers, the petitioner was to retire on 31st May, 1979. Sometime before that, he instituted a suit...


Sep 18 1980

Andhra Steel Corporation Limited Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Sep-18-1980

Reported in: [1981]47STC13(AP)

Jeevan Reddy, J. 1. Validity of the assessments made under the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the A.P.G.S.T. Act') and the Central Sales Tax Act (hereafter referred to as 'the C.S.T. Act'), for the assessment years 1962-63 and 1963-64, is questioned in these tax revision cases, mainly on the ground of bar of limitation. So far as the assessment under the C.S.T. Act is concerned, there is no provision in the Act prescribing the period within which the assessment ought to be completed, but, in the A.P.G.S.T. Act, there is such a provision, and that constitutes the basis of the petitioner's contention. Section 14(1), inter alia, says 'an assessment under this section shall be made only within a period of four years from the expiry of the year to which the assessment relates.' 2. Sub-section (7) of section 14, however, provides for exclusion of certain periods while computing the period of four years, prescribed by sub-section (1). Sub-section (7) reads a...


Sep 18 1980

K. Madhaeva Sastry Vs. Director, Post Graduate Centre

Court: Andhra Pradesh

Decided on: Sep-18-1980

Reported in: AIR1982AP176; (1982)ILLJ66AP

Jeevan Reddy, J.1. This writ petition has been referred to a Bench by Gangadhara Rao, J., on the ground that the questions raised by it arise frequently and, therefore, an authoritative decision thereon is desirable.2. The petitioner is an employee in the Post-Graduate Centre, Anantapur, which has been declared to be an autonomous institution with effect from 1-5-1976, in accordance with Act No. 16, of 1976. The petitioner initially joined the Service of Sree Venkateswara University on 25-7-1960, as a Lecturer. On that occasion his date of birth was recorded as 1st June, 1919. He was transferred to the Post-Graduate Centre in April, 1976 at that time under the control of the University. He continued in the Centre even after it was declared an autonomous institution. The age of superannuation in this Centre is Sixty years. According to his date of birth recorded in the service-register, the petitioner was to retire on 31-5-1979. Sometime before that, he instituted a suit O. S. 604 of 19...


Sep 12 1980

Kasturi Rangachary Vs. Chairman, Food Corporation of India and ors.

Court: Andhra Pradesh

Decided on: Sep-12-1980

Reported in: (1981)IILLJ237AP

Muktadar, J. 1. These three writ appeals and the writ petition are being disposed of by this common judgment, as the parties in these appeals and the writ petition are the same and the questions of law involved are common. 2. These three appeals have been filed against the order dated 13-8-1979 of our learned brother B. P. Jeevan Reddy, J., dismissing Writ Petitions Nos. 3937, 4247 and 4420 of 1979, Writ Appeal 311 of 1979 is filed against the order in Writ Petition 3937 of 1979; Writ Appeal 312 of 1979 is against the order in Writ Petition 4420 of 1979 and Writ Appeal 313 of 1979 is against the order in Writ Petition 4272 of 1979. It is stated that Writ Petition 6323 of 1979 was filed after the other writ petitions were disposed of. 3. The facts giving rise to these matters are these : The petitioner in all the writ petitions was appointed as an Assistant Direct (Food) in the Food Department of Government of India, in the year 1959. He was promoted as Deputy Director in 1964. Thereaft...


Sep 12 1980

Ahmedunnisa Begum Vs. the Life Insurance Corporation of India

Court: Andhra Pradesh

Decided on: Sep-12-1980

Reported in: AIR1981AP50

1. The plaintiff in the suit for recovery of money on the basis of multi-purpose Life Insurance Policy -- Ex. A-4, is the appellant. The Life Insurance Corporation of India is the sole defendant in the suit. The plaintiff is the widow of late Mohd. Jafar Ali, a practising advocate at Warangal. He was the holder of Multipurpose policy Ex. A-4 issued by the defendant for an assured amount of Rs. 5,000/-. The policy commenced on 28-3-1962. Payment of premiums was in quarterly instalments. Each quarterly premium was Rs. 79-06. Jafar Ali paid the premiums regularly up to 28-6-1972. But owing to some unforeseen circumstances, he could not pay the premium due on 28-9-1972 in time. He however, paid this premium as well as the quarterly premium payable on 28-12-1972, on 2-4-1973 at Warangal branch office of the defendant-Corporation. The premium due on 28-3-1973 was paid on 5-4-1973. The insured, offered to give a personal declaration of health on 2-4-1973. But D.W. 2, the Branch Manager did no...


Sep 10 1980

M. Subbaiah Vs. the State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Sep-10-1980

Reported in: [1980]46STC492(AP)

Alladi Kuppuswami, Ag.C.J. 1. These seven tax revision cases have been preferred against the orders of the Sales Tax Appellate Tribunal in T.A. Nos. 342, 338, 340, 344, 346, 348 and 350 of 1976 respectively for the assessment years 1963-64 to 1969-70. 2. The main question for consideration in all these revision cases, which arise out of a common judgment of the Sales Tax Appellate Tribunal, rendered in a batch of appeals, is whether the petitioner was only a broker acting on behalf of M/s. Sudarsan Oil Mills and Saibaba Ginning Factory, or whether he was doing business himself buying and selling groundnut and cotton-seeds, etc. 3. The petitioner was not a taxpayer prior to 31st October, 1969, and was not even a registered dealer. In the course of a search conducted on 31st October, 1969, the authorities recovered 10 account books and six bundles of account slips from the residence of the petitioner. The above material disclosed the business dealings carried on by the petitioner during ...


  • ‹ Prev
  • Last »

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial