Andhra Pradesh Court November 1982 Judgments
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Shantilal Bazaz and anr. Vs. Municipal Council, Visakhapatnam
Court: Andhra Pradesh
Decided on: Nov-19-1982
Reported in: AIR1983AP199
Rama Rao, J. 1. The defendants are the appellants. This appeal arises out of a suit filed for recovery of a sum of Rupees 34,304.04 p. Including the warrant fee of re. 0.12p. being the house tax due from the defendants on the suit schedule building for the years 1968-69 to 1971-72. The break-up for the said years is:1968-69 ....... Rs. 4,096.901969-70 ...... Rs. 4,596.901970-71 ....... Rs. 4,229.081971-72 ....... Rs. 4,229.08 The averments in the plaint are that the plaintiff is entitled to assess and collect the property tax in respect of houses and lands within the Municipal limits of visakhapatnam. The defendants are the owners of a house situated in ward No. 20 and the schedule property was assessed to municipal tax for the years 1968-69 to 1971-72. As the defendants are the owners of the house, they are under an obligation to pay the tax but failed to pay the amounts in spite of demand and a warrant.2. The 1st defendant filed a written statement and the 2nd defendant adopted the s...
Jeeth Kaur and ors. Vs. P. Kondalamma and anr.
Court: Andhra Pradesh
Decided on: Nov-18-1982
Reported in: AIR1983AP219
Amareswari, J. 1. This second appeal arises out of the judgment of the additional chief judge, citycivil Court, hyderabad dated 21-10-1978 in A.S. No. 66 of 1977 reversing the decree and judgment of the VII Assistant Judge, city civil Court, Hyderabad in O.S. No. 205 of 1973. 2. The plaintiffs are the appellants. The first plaintiff heera Bai is the widow of one Harnam singh. The 2nd plaintiff is the daughter and plaintiffs 3 and 4 and 2nd defendant are the sons. The suit is filed for a declaration of the plaintiff's right of occupancy as tenants of building bearing No. 4-7-649 situate in Esamia bazar, Hyderabad belonging to the first defendant kondalamma. 3. Harnam singh, the husband of the first plaintiff was inducated into the suit building as tenant by the predecessor-in-title of defendant No.1 plaintiffs 1 to 4 and defendant No. 2 were residing with Harnam singh in the suit builing paying the rents regularly. Harnam singh died on 18-9-1957. Even after the death of Harnam singh, pl...
K. Kalappa Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-17-1982
Reported in: [1983]54STC180(AP)
Ramanujulu Naidu, J.1. For the assessment year 1971-72 the petitioner assessee was assessed on a turnover of Rs. 8,00,317.35 at 5 per cent by the Commercial Tax Officer, V Circle, Hyderabad, by his order, dated 28th October, 1972. The said turnover relates to sales of stainless steel wheel discs and wheel caps effected by the assessee. 2. The Deputy Commissioner, Hyderabad Division I, Hyderabad, in exercise of the powers vested in him under Section 20(2) and section 14(4-C) of the A.P. General Sales Tax Act revised the assessment made by the Commercial Tax Officer and assessed the said turnover to tax at 10 per cent holding that the articles sold by the petitioner were accessories to motor vehicles falling under item 1 of the First Schedule to the Act by his order dated 20th October, 1976. The said order having been confirmed by the Sales Tax Appellate Tribunal the petitioner preferred the above revision. 3. That the articles sold by the petitioner were accessories to motor vehicles fa...
Akhila Bharatiya Grahak Panchayat Vs. Andhra Pradesh State Electricity ...
Court: Andhra Pradesh
Decided on: Nov-17-1982
Reported in: AIR1983AP283
Jagannadha Rao, J.1. W.P. Nos. 5879 of 1980 4606 of 1981 and 6437 of 1980 raise common questions and are therefore being dealt together.2. W.P. NO. 5879 of 1980 is filed by Akhil Bharatiya Gradhak Panchayat (All India consumer council) represented by its Gneral secretary for a declaration tha the tariff dated 26-9-1980 announced in B.P. M.S. 807 issued by the Andhra pradesh state electricity Board increasing the power tariff is null and void. To declare certain provisions of section 2(6) and the first and second proviso of section 26 of the electriicty (supply) Act 1948 as ultra vires and obligations of a licensee and that the provisions of section 57-A relating to the electricity Board and to declare sections 26, 57, 57-A read with schedule VI and section 49 read with sections 59 and 18 as unconstitutional etc.3. The affidavit filed in support of the writ petition contains the following allegations:-The petitioner is a body corporate registered under the societies Registration Act, 19...
Samalla Krishnamurthy Vs. Samala Sasila and anr.
Court: Andhra Pradesh
Decided on: Nov-16-1982
Reported in: AIR1983AP174
Amareswari, J. 1. This second appeal is before us on a reference made by our learned brother Muktadar, J.2. The defendant is the appellant. The suit is filed by the next friend and guardian of the 1st plaintiff for a declaration that the sale deed Dt. 25-5-1973 is null and void on the ground that it was executed by the 1st plaintiff who is person of unsound mind. Along with the plaint, I.A. No. 181/74 was filed by the wife under O. XXXII. R. 15 C.P.C. to appoint her as the next friend and guardian. This petition is supported by the affidavit of the wife stating that her husband was of unsound mind and was incapable of protecting his interests. Three affidavits of the persons belonging to the same village were also filed. On this material, the learned District Munsif before whom the suit was filed passed an order on 6-7-1974 directing the suit to be registered and also observed that the petition is allowed. Having passed this order, the district Munsif ordered notice to the respondents....
T. Pandurangam Vs. General Manager, South Central Railway
Court: Andhra Pradesh
Decided on: Nov-12-1982
Reported in: (1983)IILLJ265AP
Jagannadha Rao, J.1. This writ appeal is directed against the judgment of our learned brother Justice P. A. Chowdary in Writ Petition No. 4655 of 1982 dated 6th September, 1982, by which the writ petition was dismissed. This appeal is therefore preferred by the writ petitioner. 2. It is necessary to set out the fairly long history of the case in order to understand the points involved. 3. The petitioner-appellant is presently working as Senior Accounts Officer in South Central Railway, Secunderabad. The petitioner jointed the Nizam Railways dated 1st November, 1939, as a probationary clerk. At the time of joining service he had given his date of birth as 7th March, 1922. The said date was contained in the transfer certificate issued by the Mahboob College, Secunderabad where the petitioner studied upon 6th Form. 4. The Railway Establishment rules were liberalised in the year 1960 giving opportunity to the railway employees to alter the record date of birth. Accordingly the petitioner s...
Commissioner of Income-tax, Andhra Pradesh Vs. Chandajee Khubajee and ...
Court: Andhra Pradesh
Decided on: Nov-11-1982
Reported in: (1983)34CTR(AP)99; [1983]143ITR365(AP)
Jeevan Reddy, J. 1. In this reference made by the Income-tax Appellate Tribunal in pursuance of a direction given by this court under s. 256(2) of the Act, the question for our consideration is : 'Whether, on the facts and in the circumstances of the case, the amount of Rs. 50,174 is liable to be taxed in the hands of the assessee firm ?' 2. It is necessary to state the relevant facts as they appear from the statement of case, and the orders annexed thereto. 3. The assessee-firm, consisting of 11 partners, was constituted under a deed of partnership dated October 21, 1968. Indeed, this firm, with certain changes in its composition from time to time, was in existence right from 1924-25. It was first registered under the Indian I.T. Act, 1922, for the year 1927-28. It then consisted of 10 partners. During the accounting year relevant to the assessment year 1962-63, the firm consisted of 13 partners. One of the partners retired, and a fresh partnership deed comprising of 12 partners, was ...
Commissioner of Income-tax, Andhra Pradesh Vs. Andhra Oil and Fertilis ...
Court: Andhra Pradesh
Decided on: Nov-11-1982
Reported in: (1983)34CTR(AP)104; [1983]143ITR661(AP)
Jeevan Reddy, J.1. The question referred for out opinion under s. 256(1) of the I.T. Act is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the transactions in question, which resulted in payment of price differences, adid not constitute a speculation business within the meaning of section 43(5) read with Explanation 2 to section 28 of the Income-tax Act, 1961 ?' 2. We may briefly state the facts leading to this reference : The assessee is a firm carrying on business in manufacture and sale of rice bran oil and deoiled bran by a process known as 'solvent extraction' process. Its accounting year is the financial year. We are concerned her with three assessment years, viz., 1966-67, 1967-68 and 1971-72. The assessee has been entering into contracts with reputed concerns like Tata Oil Co. Ltd., Hindustan Lever Ltd., Godrej Soaps Ltd., etc., for ready delivery of rice bran oil manufactured by it over last several years, and it has b...
Ghatmal Champalal Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Nov-11-1982
Reported in: 1984(3)ECC342; 1983(14)ELT2123(AP)
Ramachandra Rao, J. 1. This appeal is preferred against the judgment and decree of the learned Subordinate Judge, Rajahmundry, dismissing the suit, O.S. No. 119 of 1972 filed by the appellant-plaintiff for a declaration that he was the owner of the plaint schedule watches and for recovery of possession of the same or in the alternative for a decree for a sum Rs. 23,397.67 P. being the value of the said watches together with interest thereon. 2. The relevant facts giving rise to the appeal are as follows : The plaintiff is a registered firm carrying on business at Rajahmundry in fancy goods etc. On 21-10-1964, D.W. 1, the Inspector of Central Excise, along with two other Inspectors, found a parcel lying in the office of the Savani Transport Company at Rajahmundry. The said parcel was received from Bombay covered by a lorry receipt, Ex. A-15, the name of the consignee being shown as 'M/s. G.C.' As the Central Excise authorities found the lorry receipt to be suspicious, the parcel was got...
Rajeswari Stone Polishers Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-11-1982
Reported in: [1983]52STC268(AP)
Jeevan Reddy, J. 1. Sub-section (4) of section 8 of the Central Sales Tax Act, before its amendment in 1976, read as follows : '(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner - (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government.' 2. As contemplated by this sub-section, rules were made by several States prescribing the time within which C forms - with which alone we are concerned in this case - were to be filed. One of the rules framed by the Kerala State, provided that the C forms should be filed along...
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