Andhra Pradesh Court November 1982 Judgments
Podisala Sivaiah Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-30-1982
Reported in: [1984]55STC58(AP)
Jeevan Reddy, J.1. The petitioner herein purchased certain goods during their movement through this State by purchasing the R. Rs. Subsequently, he sold the said goods to another dealer in the State of Tamil Nadu by transferring the R. Rs. The question of exigibility to tax of the sales effected by the petitioner fell for consideration before the Tribunal. The Tribunal was concerned with six transactions. With respect to transaction No. 4, it has granted the relief, and therefore, we are not concerned with it. So far as the transactions shown at Nos. 1 to 3 in the order of the Tribunal are concerned, the Tribunal rejected the plea of the dealer for charging at concessional rate provided by section 8(1) of the Central Sales Tax Act, on the ground that the petitioner has failed to produce E-I forms from the seller and C forms from the purchaser. So far as the transactions Nos. 5 and 6 are concerned, the Tribunal rejected the plea of concessional tax while refusing to receive the C forms ...
Tag this Judgment!Skoda Export Vs. Additional Commissioner of Income-tax, Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-29-1982
Reported in: (1983)37CTR(AP)77; [1983]143ITR452(AP)
Jeevan Reddy, J. 1. The question referred for our opinion, under s. 256(1) of the I.T. Act, 1961, is : 'Whether, on the facts and in the circumstances of the case, any income accrued or arose to the non-resident in respect of the fee for consultancy activity as a result of operations carried out by it within the taxable territories and which constituted a business connection ?' 2.The facts relevant may briefly be stated : In pursuance of certain agreements entered into between the Govt. of India and the Govt. of Czechoslovakia, the Govt. of India formed a company, called 'Bharat Heavy Plate & Vessels Ltd.', a wholly Govt. of India-owned company for manufacturing heavy plates and high pressure vessels. On February 27,1968, an agreement was entered into between the 'Bharat Heavy Plate & Vessels Ltd.' (hereinafter referred to as 'the company') and the 'Skoda Exports', Praha (Czechoslovakia), whereunder the Skoda agreed to render technical assistance and consultancy service to the company ...
Tag this Judgment!Allied Auto Agencies Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-29-1982
Reported in: [1983]53STC344(AP)
Jeevan Reddy, J.1. The only point that arises for consideration in these tax revision cases is whether spark plugs fall within entry 38 of the First Schedule, as it stood at the relevant time. The entry reads as follows : 'All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories excluding electric motors.' 2. The Tribunal has held that they fall within this entry and that view is the subject-matter of challenge herein. The first enquiry in such a case ought to be, what is a spark plug and what is its function The Tribunal has held on the basis of the material placed before it that the spark plug is a fitment for conducting high ignition current from a storage battery or a magnet in the combustion chambers of an engine cylinder for conducting high ignition current in the form of an arc jumping between two electrodes which ignite the airfuel-mixture in the engine cylinder. In short, the s...
Tag this Judgment!Commissioner of Income Tax, Andhra Pradesh Vs. Maddi Venkataratnam and ...
Court: Andhra Pradesh
Decided on: Nov-26-1982
Reported in: (1983)35CTR(AP)87; [1983]144ITR373(AP)
Jeevan Reddy, J.1. The Income-tax Appellate Tribunal has referred the following questions for the opinion of this court, under s. 256(1) of the I. T. Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 2,95,000 has to be taken into account in computing the income of the assessee from business under the provision of section 28 of the Income-tax Act, 1961? ' It the answer to the above question is in the negative : 'Whether, on the facts and in the circumstances of the case, the claim of Rs,. 2,95,000 is covered by sub-rule (j) of rule 6DD, framed under section 40A(3) of the Income-tax Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 19,659 incurred as guest expenses is allowable as a deduction? ' 2. The assessee is a private limited company, incorporated in 1965, to carry on business of export of tobacco. Prior to the incorporation, it was a partnership firm consisting mostly of family members. The first direc...
Tag this Judgment!K. Tirupathi Vs. Government of Andh. PrA. and ors.
Court: Andhra Pradesh
Decided on: Nov-26-1982
Reported in: 1983CriLJ1243
ORDERGangadhara Rao, J.1. The 2nd respondent, Sri Shankar Rao Bowgikar, was a Lower Division Clerk in the Municipal Corporation of Hyderabad. He is a law graduate. He has also a Post-Graduate Diploma in LSGD.2. A Court has been specially constituted to deal with the cases arising under the Hyderabad Municipal Corporation Act and the Prevention of Food Adulteration Act. In fact, its entire expenditure, including the pay and allowances of the Magistrate, is borne by the Municipal Corporation of Hyderabad. It is now called the VII Metropolitan Magistrate's Court. There was a Court Inspector in that Court appointed by the Municipal Corporation of Hyderabad to conduct cases arising under the Hyderabad Municipal Corporation Act, and one Madhava Rao was working as the Court Inspector. He was promoted as Superintendent. In his place the 2nd respondent' was promoted as the Court Inspector by the Municipal Corporation of Hyderabad on 10th May, 1979. When he was conducting S. T. C. No. 140/1981, ...
Tag this Judgment!The State of Andhra Pradesh Vs. Sri Ganesh Bhavan Hotel
Court: Andhra Pradesh
Decided on: Nov-25-1982
Reported in: [1983]53STC169(AP)
Jeevan Reddy, J.1. In this tax revision case, the only question for consideration is one of limitation. The assessment year relevant is 1964-65. A best judgment assessment was made for this assessment year, under sub-section (1) of section 14 of the A.P. General Sales Tax Act, and thereafter the first assessing authority levied penalty by its order dated 3rd October, 1966. Against that order, the assessee preferred an appeal, which was allowed on 16th June, 1967. But this appellate order was set aside by the Deputy Commissioner, in exercise of his revisory jurisdiction under section 20(2) of the Act, by his order dated 2nd May, 1968. Against the order of the Deputy Commissioner, the assessee filed an appeal to the Sales Tax Appellate Tribunal, which allowed the appeal on 19th July, 1972, and remanded the matter to the first assessing authority. Thereafter the first assessing authority passed orders on 7th November, 1975, imposing the penalty. Against this order, the assessee filed an a...
Tag this Judgment!Shaw Wallace and Co. Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-25-1982
Reported in: [1983]54STC58(AP)
Jeevan Reddy, J. 1. In these five tax revision cases, a common question is urged by Mr. S. Dasaratharama Reddi, the learned counsel for the assessee-petitioner. Though more than one question is raised in these tax revision cases, ultimately only one question is argued by the learned counsel, i.e., whether the freight charges separately mentioned in the sale invoice is includible in the turnover of the assessee or not 2. The relevant facts are : The assessee is a firm manufacturing fertilizers. It has got its sales depots at several places in the State. In the sale invoices made out by these depots, freight charges are included and collected from the purchasers. The contention of the assessee before the first assessing authority was that the freight charges are liable to be deducted under rule 6(g) of the Andhra Pradesh General Sales Tax Rules (hereinafter referred to as A.P.G.S.T. Rules.) In other words the contention was that inasmuch as they constitute post-sale charges, they are lia...
Tag this Judgment!R. Venkata Rangareddy and anr. Vs. N. Muralidhar Rao and ors.
Court: Andhra Pradesh
Decided on: Nov-25-1982
Reported in: AIR1983AP83
K. Madhave Reddy Actg. C.J. 1. This writ appeal is by respondents in writ petition No. 4676 of 1982 which was allowed by the learned single Judge. The writ petitioner a member of the Agricultural Development bank, Wanaparthy sought a writ of certiorari or any other appropriate writ, directions or order to quash the notice No. 1268/82-C dated 6-7-1982. Issued by the Divisional co-operativeofficer, primary Agriculturall Devlopment Bank, Wanaparthy (hereinafter referred to as the Bank) convening a meeting to be held on 15-7-1982 at 2 Pm. For electing the office bearers of th said committee the writ petition came to be filed in the following circumstnaces.Elections to the managing committee of hte Bank were held on 6-11-1981. For the purposes of this election, the area of operation of the Bank was divided into 11 constituencies as provided under the Andhra Pradesh co-operative societies Act and the Rules made thereunder and 11 persons were to be elected as members of the managing committee...
Tag this Judgment!B. Rajendra Oil Mills Refinery Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-22-1982
Reported in: [1986]62STC72(AP)
Jeevan Reedy, J.1. The assessee is a manufacturer of refined oil. For the assessment year 1970-71, the assessee claimed exemption on the purchase of groundnut oil on the ground that the sales effected by him are second sales. In other words, his case was that he purchased the groundnut oil from other dealers. He produced sale bills, way bills and other documents in support of his case. The assessing authority held that the dealers who are said to have effected the sales of groundnut oil in favour of the assessee are not registered dealers and also that the assessee had failed to prove that those dealers have paid to tax. Accordingly, it held that the assessee was liable to pay the tax. On appeal, the Assistant Commissioner granted relief in respect of 12 items out of 23 items. With respect to remaining 11 items, the Assistant Commissioner held that the registration numbers of the dealers from whom the assessee is said to have purchased the groundnut oil were not tallying with the corre...
Tag this Judgment!K. Shankaraiah, S.i. of Police Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Nov-22-1982
Reported in: 1983CriLJ1296
ORDERSeetharama Reddy, J.1. This petition is to quash the procedure in Crl. M. P. No. 1175/82 on the file of the 1st Addl. Munsif Magistrate, Proddatur. The petitioner, Sub-Inspector of Police, Proddatur-I Town Police Station, filed Crl. M. P. No. 1351 of 1982 for stopping the enquiry sought to be conducted by the Magistrate for the cognizance of an offence of culpable homicide or murder of a person in I Town Police block on the ground that the said Magistrate had already issued summons to the Sub-divisional Magistrate and the Deputy Civil Surgeon, Government Hospital, Proddatur and recorded their statements and thereafter a number of witnesses were also examined either by issuing summons or on their appearance for which the learned Magistrate had no jurisdiction. However, the learned Magistrate was said to be investigating into the matter. Such enquiries can only be made by an executive Magistrate under Section 176 Cr. P.C. In fact, the said enquiry is pending before the Sub-divisiona...
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