Andhra Pradesh Court March 1982 Judgments
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In Re: State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-29-1982
Reported in: [1983]54STC132(AP)
Madhava Reddy, Ag. C.J.1. In these tax revision cases the question of law that is raised is whether in view of the language used in Section 20(1) and (2) of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act), the Deputy Commissioner can exercise his powers of revision under section 20(2) of the Act on an application made by an assessee. It is true that section 20 of the Act speaks of the power of the Commissioner of Commercial Taxes to call for and examine the record of any order passed or proceeding recorded by any authority suo motu. It does not expressly make a provision for filing of an application, much less, an application by way of revision, by any aggrieved party. None the less, if an application is filed, though it may not be treated as an application for revision of the order of an authority subordinate to the Commissioner, the Commissioner having, on such application, come to know of the facts of a particular case being dealt with or disposed of by the sub...
Commissioner of Income-tax, Andhra Pradesh Vs. Aryan Industries (P.) L ...
Court: Andhra Pradesh
Decided on: Mar-27-1982
Reported in: (1982)31CTR(AP)267; [1982]138ITR718(AP)
Jeevan Reddy, J. 1. The questions referred in both these referred cases are the same, namely, 'whether in the facts and circumstances of the case and on a proper interpretation of the terms of the lease agreements, the Appellate Tribunal was justified in holding that the income from the lease was assessable under the head 'Business' for the assessment year 1970-71, 1971-72, 1972-73 and 1973-74 ?' The assessee is the Aryan Industries Ltd., Secunderabad, incorporated in 1951, in the former State of Hyderabad. The first object in its memorandum of association is to establish oil mills and carry on in the Hyderabad State or any other State in the Indian Union or elsewhere, the trade and business of manufacturing, crushing, refining and hardening oils, crude, refined, high power lubrication fuel and all other oils, their combinations and by-products either by chemicals or any other processes as the company may from time to time think fit. Having established a factory for that purpose, the a...
Commissioner of Income-tax, Andhra Pradesh Vs. L. Raghu Kumar
Court: Andhra Pradesh
Decided on: Mar-21-1982
Reported in: (1982)31CTR(AP)192; [1983]141ITR674(AP)
Amareswari, J. 1. This reference under s. 256(1) of the I.T. Act of 1961 at the instance of the Revenue raises an interesting question of law as to the scope and ambit of s. 45 if the Act relating to capital gains tax. 2. The assessee is the karta of an HUF. He was previously a partner in two firms : (1) M/s. Chegu Krishnamurthy, Guntur and (2) M/s. Southern Tobacco Packers, Guntur. The assessee retired from the above two firms with effect from January 1, 1971. On the date of retirement, his capital accounts were credited with a sum of Rs. 46,500 more than amount due to him towards his capital and profits. The firms from which the assessee retired were carrying on business with all remaining partners. The ITO observed that the amount of Rs. 46,500 received by the assessee. Accordingly the ITO assessed the capital gains in the hands of the assessee. The main contention that the case was governed by s. 47(2) of the Act and the transaction cannot be regarded as a transfer so as to attract...
Nagavarapu Krishna Prasad and anr. Vs. Andhra Bank Ltd.
Court: Andhra Pradesh
Decided on: Mar-19-1982
Reported in: [1983]53CompCas73(AP)
Alladi Kuppuswami, C.J.1. These appeals are directed against the judgment of our learned brother, Chennakesav Reddy J., dismissing Company Petitions Nos. 10 and 12 of 1980. 2. C.P. No. 10/1980 was filed by two shareholders of the Andhra Bank Ltd. under ss. 433 and 439 of the Companies Act, 1956, praying for the winding-up of the company and for other consequential reliefs. C.P. No. 12/1980 is a petition filed under ss. 397 and 398 of the Companies Act on the ground that the affairs of the company are being conducted in a manner oppressive to some of the members of the company including the petitioners and other members set out in the schedule to the petition, and on the ground that the company was being mismanaged. They prayed that this court might regulate the conduct of the company's affairs by reconstituting the board of directors and providing safeguards for the future, and for other reliefs, or in the alternative to direct a payment of Rs. 610 per share to the dissenting sharehold...
Hindustan Milkfood Manufacturers Ltd. Vs. State of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Mar-19-1982
Reported in: [1982]51STC1(AP)
Seetharam Reddy, J. 1. The petitioners, 39 in number, are dealers in milk, mining-materials, butter, gold, silver and so forth. They assail the validity of the amended section 6-A of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the Act') which seeks to impose tax on purchase point, hitherto not exigible on various grounds. 2. The petitioners, admittedly dealers, purchase goods such as milk, butter and so forth and then covert into a product like Horlicks and ghee and dispose of the same thereafter. Admittedly the by-product later, on its disposal, is subjected to tax. By Amendment Act No. 49 of 1976 dated 19th August, 1976, to be effective from 1st September, 1976, the new section 6-A was brought in by which any dealer, who purchases goods either from a registered dealer or from a person other than a registered dealer, will pay tax on the turnover, though the tax hitherto was not payable under section 5 or under section 6 of the Act. 3. It is common ground that...
S. Radhakrishna Murthy Vs. K. Narayanadas and anr.
Court: Andhra Pradesh
Decided on: Mar-18-1982
Reported in: AIR1982AP384
Seetharama Reddy, J.1. This interlocutory Letters Patent Appeal by the plaintiff-appellant arises out of an order of the learned Judge of this court, dismissing the appeal in A.A.O. No. 597 of 1981 preferred against an order made in I. A. No.754/1981 in O. S. No. 160/81 on the file of the Subordinate Judge, Khammam. Defendant 1 who is respondent 1 herein, while constructing the cinema theatre, Nartaki, in Khammam town required a sum of Rs. 2,50,000/- which the appellant advanced in terms of Ex. A-1 agreement dated 6-12-1977. As per the terms, the appellant was given the right to screen three pictures per day for a period of 156 weeks on completion of the construction of the theatre (Scheduled date being 31-5-1978) and on conditions detailed therein. According to the appellant, respondent 1 required a further sum of Rs. 1,75,000/- and so, a supplementary agreement Ex. A-2 dated 2-5-1978 was entered into, according to which the appellant advanced the said sum and was given the right to s...
Rajdoot Enterprises Vs. Commercial Tax Officer, Visakhapatnam
Court: Andhra Pradesh
Decided on: Mar-17-1982
Reported in: [1988]71STC275(AP)
Madhava Reddy, J.1. We have heard the learned counsel for the petitioner as well as the learned Government Pleader. The petitioner is a dealer registered under the Andhra Pradesh General Sales Tax Act. He calls in question the notice of the Commercial Tax Officer (I), Visakhapatnam, RC. No. VVVI. 8648(GST) dated 16th February, 1982 calling upon him to make an additional security deposit of Rs. 18,000 on pain of the registration certificate granted to him under the Andhra Pradesh General Sales Tax Act being cancelled. The facts alleged in the notice are that the petitioner, an assessee on the rolls of the Commercial Tax Officer (I), Visakhapatnam, is not submitting his returns regularly. Up to the date of the notice, even as per the returns filed by the petitioner, a sum of Rs. 30,634 is due and payable by the petitioner in respect of his turnover relating to the months of October and November, 1980. He has not submitted the monthly returns for the months of October, November and Decemb...
Nakkala Nageswara Rao Vs. Assistant Transport Commissioner and Secreta ...
Court: Andhra Pradesh
Decided on: Mar-17-1982
Reported in: AIR1982AP339
Amareswari, J.1. This group of writ petitions raise an important question of law in the field of motor transport namely the scope and ambit of S.33(1) (b) of the Motor Vehicles Act. The petitioners are owners of motor vehicles duly registered under S. 22 of the Motor Vehicles Act. The Vehicles are covered by valid contract carriage permits. Most of the vehicles are motor cabs. The Officers authorised under the Motor Vehicles Act, hereinafter called the Act, checked the vehicles as on various dates and found them carrying passengers in excess of the seating capacity collecting individual fares. They also found that passengers were picked up and set down along the line of route. On the basis of the check reports show cause notices were issued asking the petitioners to explain why the certificate of registration of the vehicles should not be suspended for using the vehicles as stage carriages for which they had no permit. The notices were issued in purported exercise of the power under Se...
K.C.P. Ltd. Vs. Income-tax Officer, Central Circle, Vijayawada-3
Court: Andhra Pradesh
Decided on: Mar-16-1982
Reported in: [1984]146ITR284(AP)
Jeevan Reddy, J. 1. These four writ petitions are filed by K.C.P. Ltd. against notices issued under s. 148 of the I.T. Act proposing to reopen the assessments in respect of certain years. Since the facts in each case are different, we would deal with each of the writ petitions separately. W.P. No. 6247 of 1979 : The notice challenged in this writ petition is dated March 29, 1979, issued after obtaining the necessary satisfaction of the Commissioner of Income-tax. By this notice, the ITO, Central Circle, Vijayawada, proposed to reassess the depreciation allowance and certain other items in respect of the assessment year 1970-71. The accounting year of the petitioner commences with the 1st of July and ends with the 30th of June in the following year. The petitioner has questioned the notice on the following grounds - (i) that the ITO has failed to record the reasons, as required by s. 148(2) of the Act, and that, therefore, the approval accorded by the Commissioner is vitiated. The appro...
Sri Anjaneya Swami Temple, Nandikotkur Vs. Baddula Lakshmiah and ors.
Court: Andhra Pradesh
Decided on: Mar-05-1982
Reported in: AIR1982AP300
Ramachandra Raju, J.1. The appeal is directed against the judgment of our learned brother Jeevan Reddy, J. dated 1-9-1977 in Appeal No. 29/75 confirming the decree of the Additional subordinate judge, Kurnool, in O.S. No. 98/68 dismissing the suit with costs.2. The subject-matter of the suit is Ac. 29-65 cents of agricultural land comprised in S. Nos. 625 and 594 of Nandikotkur in Kurnool District. The plaintiff Sri Anjaneyaswami Temple, represented by its Executive Officer, claimed title to the property on the basis that the title of the temple has been recognised by the Inam Commissioner who granted title deed No. 2793; that the 4th defendant and his father Pullaiah were allowed to enjoy the income of the land in lieu of the services rendered by them; neither the 4th defendant nor his father Pullaiah was the hereditary Archakas; after the enforcement of the Andhra Pradesh (Andhra Area) Inams Abolition Act, 1956, the Inam Tahsildar, after due enquiry, granted a patta in favour of the ...
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