Andhra Pradesh Court December 1982 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. R.M. and Company
Court: Andhra Pradesh
Decided on: Dec-21-1982
Reported in: [1984]148ITR353(AP)
Jeevan Reddy, J.1. The question referred to us for our opinion under s. 256(1) of the I.T. Act is : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the invocation of section 154 of the Income-tax Act, 1961, is not appropriate for the relevant assessment year 1966-67 ?' 2. It is necessary to state the relevant facts for properly appreciating the question referred. The assessee is a registered firm. For the assessment year 1966-67, the assessee ought to have filed its return of income on or before June 30, 1966, but filed the same only on October 29 1966. For the late submission of return, the ITO levied a penalty of Rs. 24 under s. 271(1)(a) of the Act by his order, date January 30, 1969. Subsequently, the ITO discovered that, while levying the penalty, he had ignored the provisions of sub-s. (2) of s. 271 and accordingly revised the same under s. 154 of the I.T. Act, enhancing the penalty to Rs. 3,674 on the basis of the tax...
Mohd. HasanuddIn Vs. Director-general, Central Reserve Police Force, N ...
Court: Andhra Pradesh
Decided on: Dec-21-1982
Reported in: (1983)IILLJ316AP
1. This writ petition raises the question of the applicability of the principle 'equal pay for equal work' to the employment of the petitioner as higher scales of revised pay are denied to the petitioner. 2. The petitioner is working as an Electrician in the Central Reserve Police Force. He was appointed as Electrician on 14th July, 1975 in the scale of pay of Rs. 150-5-175-6-205-7-240. The new scales of pay came into force on 1st January, 1973, the revised scale of pay per the Central Civil Service Revised Pay Rules in respect of persons holding posts with scales of pay of Rs. 150-5-175-6-205-7-240 is Rs. 330-8-370-10-400-EB-10-480. The petitioner complains that instead of putting him in the above scale of Rs. 330-480 he was put scale of Rs. 260-350 and thus he was denied the higher emoluments and his constitutes violation of the doctrine embodied in Arts. 14 and 16 of the Constitution of India with special reference to the principle of 'equal pay for equal work' as laid down by the S...
Vijayawa Transport, Hyderabad Vs. Andhra Pradesh State Civil Supplies ...
Court: Andhra Pradesh
Decided on: Dec-16-1982
Reported in: AIR1983AP172
P.A. Choudary, J. 1.This civil Miscellaneous appeal is filed against an order of the 6th Additional Judge, city, civil Court Hyderabad, rejecting the grant of any relief to the appellant-petitioner in I.A. No. 1979/82 in O.S. No. 1089/82 by directing the A.P. State civil supplies corporation limited not to withhold payment of amounts due to the petitioner-appellant for the transportation work done by the transportation work done by the petitionerappellant for that corporation.2. The petitioner-appellant was appointed by the respondent-corporation as a transport contractor for the purpose of transporting sugar. For the above purpose the corporation had appointed the appellant as a contractor with reference to several districts under separate agreements. Those districts covered by separate agreements are Adilabad Khammam, mahaboobnagar and Medak. In addition to the above the petitioner-appellant had also been appointed as a contractor to transport sugar of the corporation to Kurnool dist...
Abdul Kareemia and Brothers Vs. Commissioner of Income-tax, Andhra Pra ...
Court: Andhra Pradesh
Decided on: Dec-14-1982
Reported in: (1983)36CTR(AP)263; [1984]145ITR442(AP)
Jeevan Reddy, J.1. The assessee is a partnership firm, M/s. Abdul Kareemia & Brothers. The partnership consist of five partners, who are brothers. Originally, the partnership was formed in 1963 under a partnership deed dated March 27, 1963. At that time, the fifth brother, was a minor and was admitted to the benefits of the partnership. After the fifth brother became a major he opted to continue as a partner and accordingly a partnership deed dated November 6, 1964, was executed by all the five partner-brothers. 2. Three house properties were purchased in the names of these brothers. The first sale deed is dated August 12, 1960, while the second and third sale deeds are dated February 6, 1966, and July 3, 1967. The total consideration under these three sale deeds is Rs. 1,10,000. The cost of the properties was debited in the books of the firm, though they were purchased in the joint names of the five partners. Right from 1963, these properties were being treated as the properties of th...
Rallis India Limited Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-14-1982
Reported in: [1983]53STC267(AP)
Jeevan Reddy, J. 1. This tax revision case arises from the order of the Sales Tax Appellate Tribunal affirming the orders of the Assistant Commissioner, Commercial Taxes, Guntur, whereunder the assessee's claim for deduction of a sum of Rs. 2,23,439 under section 8A of the Central Sales Tax Act was disallowed. 2. For the assessment year 1970-71, the assessee-petitioner entered into several inter-State transactions of sale of cotton. With respect to a turnover of Rs. 9,50,201.57, it showed the Central sales tax collected by it separately in the bills. The authorities have, in the light of the proviso to section 8A(1), taken into account only the net turnover for the purpose of levying the Central sales tax. With respect to the turnover of Rs. 76,71,405.75 however the petitioner did not show the Central sales tax separately to its bills, but claimed deduction on account of Central sales tax in accordance with the formula contained in section 8A(1). Its contention was that irrespective of...
State of Andhra Pradesh Vs. Karnatakam Govindayya Setty and Sons
Court: Andhra Pradesh
Decided on: Dec-13-1982
Reported in: [1984]55STC160(AP)
Jeevan Reddy, J. 1. The question in these two tax revision cases is whether 'vermicelli', which is popularly called 'shevaya', is 'maida' and accordingly falls within entry 60 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'). Entry 60 at the relevant time read as follows : '60. (a) Wheat At the point of 3 paise infirst sale in the the rupeeState. (b) Ravva, maida and ' 4 paise inatta not covered the rupeeby item (c) below (c) Ravva, maida and ' 1 paise inatta obtained from the rupeewheat that has mettax under this Act. (d) Wheat bran 1 paise inthe rupee.' 2. The Tribunal relied upon two judgments, namely, one of the Bombay High Court reported in Commissioner of Sales Tax v. Sultan Shev Co. [1977] 40 STC 583 and the other of the Supreme Court in Alladi Venkateswarlu v. Government of Andhra Pradesh : [1978]3SCR190 to come to the conclusion that 'shevaya' is 'maida' and therefore falls within entry 60. In Alladi Venkateswarlu v...
V.R. Sreerama Rao Vs. Telugudesam, a Political Party and anr.
Court: Andhra Pradesh
Decided on: Dec-13-1982
Reported in: AIR1983AP96
ORDER1. N. T. Ramarao, the wellknown Telegu film star has recently formed a political party called 'Telegu Desam'. The avowed objective of this party as it can be gathered from the material papers filed in this case is to promote the all-rounded development of the Telugu people. With that objective in view, the Telugu desam decided to contest the state Assembly elections. For that purpose it applied to the Election commission of India New Delhi, for the allotment of an election symbol. No individual either on his own or as a candidate of a political party can contest elections to the parliament or to the state Legislatures without the contestant's name appearing on hte ballot paper. But in a largely illiterate country like ours, where voters can neither read nor write, appearance of a candiate's name on ballot paper would not help to ascertain the preference of the illiterate voter. Voters' preferences can only be shown through their choice of election symbols. The possession of a symb...
P. Mallaiah Etc. Etc. Vs. Andhra Bank
Court: Andhra Pradesh
Decided on: Dec-10-1982
Reported in: (1983)IILLJ44AP
1. These three writ petitions can be disposed of by a common order. The petitioners have been working as members of the sub-staff (peons) in different branches of the Andhra Bank, respondent herein, in Vijayawada town since 1948 and they claim to be permanent employees. While so, the respondent bank issued a charge memo on 23rd February, 1979 to each of the petitioners alleging misconduct of committing fraud and directed the petitioners to submit their explanations. It was alleged that the petitioners who are the employees of the respondent-bank introduced some fictitious persons who successfully cheated the branches of the Bank by pledging spurious gold ornaments as genuine and receiving large amounts of money. Further details may not be necessary for the purpose of these writ petitions. To a charge memo the petitioners submitted their explanations. An enquiry officer was appointed who submitted his report. In this report the enquiry officer however held that charges are not conclusiv...
G. Prasada Rao Vs. Election Commission of India, New Delhi and ors.
Court: Andhra Pradesh
Decided on: Dec-10-1982
Reported in: AIR1983AP325
Seetharama Reddy, J.1. In these two writ petitions the notification dated 24-1-1978 issued by the Election commission declaring salur Assembly constituency reserved for scheduled Tribes, is sought to be quashed. A brief back-drop to this impugned notification may be set out.2. Upon the completion of each census, readjustment of constituencies in the house of the people to the states, the totla number of seats in the Legislative Assembly of each State, and so forth, is made under the Delimitation Act. The Delimitation commission's order No. 32 dated 1-1-1975 delimiting the state of Andhra pradesh into parliamentary and assembly constituencies, was based on the 1971 census figures published by the Registrar General of India This order has been incorporated in the Delimitation of parliamentary and Assembly constituencies order 1976, in virtue of sections 8 of the Representation of the people Act of 1950. The election commission's impugned notification dated 24-1-1978 seeks to amend the de...
Commissioner of Wealth-tax, Andhra Pradesh Vs. A. Raghunath
Court: Andhra Pradesh
Decided on: Dec-09-1982
Reported in: [1983]143ITR233(AP)
Jeevan Reddy, J. 1. For the assessment year 1972-73, the assessee was assessed to wealth-tax on October 27, 1973, on a net wealth of Rs. 2,56,943. The relevant valuation date for the said assessment year is March 31, 1972. While completing the assessment, the WTO disallowed the assessee's claim for deduction in a sum of Rs. 1,39,703, being the income-tax liability for the assessment years 1968-69 and 1969-70. The assessee's claim was that the demand notice for the said amount was served upon him on March 28, 1972, and, therefore, the said amount should be deducted under sub-clause (iii)(a) of the definition of 'net wealth' contained in clause (m) of s. 2 of the W.T. Act. This claim was rejected by the WTO on two grounds, viz., (i) that no provision for the said debt has been made in the balance-sheet as on March 31, 1972, and (ii) that the assessee has been disputing the said liability even from the beginning of the income-tax assessment proceedings. On appeal, the AAC agreed with the ...
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