Andhra Pradesh Court June 1982 Judgments
Sivalal Sogaji
Court: Andhra Pradesh
Decided on: Jun-30-1982
Reported in: (1983)33CTR(AP)37; [1983]140ITR39(AP)
Madhav Reddy, Actg. C.J. 1. The assessee-petitioner seeks the issued of the writ of certiorari or any other appropriate writ to quash the order of the ITO, C-Ward, Guntur, the first respondent herein, in G.I.R. No. S-918/C/76-77 dated March 28, 1980, as modified by the order of the AAC, Vijayawada, the second respondent, in Appeal No. 17-G/80-81 dated November 11, 1980, and by the order of the Income-tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, in I.T.A. No. 239/Hyderabad/81 darted January 27, 1982, and quash the same. 2. The assessee had returned an income of Rs. 41,085 for the assessment year 1976-77. The assessment was completed on September 9, 1977, on a total income of Rs. 44,450. The income as returned by the assessee comprised of three items: Rs.1. Property income 502. Share income earned by his three minor sonsfrom M/s. Rajendrakumar Bafna & Co., Guntur,under section 64 of the I.T. Act. 40,9303. Other sources-interest 105--------41,085---------3. The ITO while accept...
Tag this Judgment!Katapagarsi Venkat Reddy Vs. the Inspector General of Prisons, Andhra ...
Court: Andhra Pradesh
Decided on: Jun-23-1982
Reported in: 1982CriLJ2020
Seetharama Reddy, J.1. This petition is to release Gutha Narayanappa C. No. 1422 in the Central Prison, Chenchalguda, Hyderabad, by issuing a writ of Habeas Corpus or any other appropriate writ of direction. 2. The petitioner's case is that the convict Gutha Narayanappa was convicted in S.C. No. 28/71 under S. 302, I.P.C. and S. 3 of the Explosive Substance Act (hereinafter referred to as the Act) and sentenced to life imprisonment for each of the offences, though to run concurrently. Appeal therefrom was, however, dismissed. Prior to the sentence he was under remand for a period of 11 months and 22 days. While undergoing the sentence of life imprisonment, the convict earned remission amounting to three years. The convict has already spent about 10 years in prison. While so, the Government of Andhra Pradesh in commemoration of the 25th anniversary of the formation of the State of Andhra Pradesh and in exercise of its powers under section 432, Cr.P.C. issued G.O. Ms. No. 557 dated 30-10...
Tag this Judgment!P. Bhaskar Rao Vs. Collector of Central Excise, Guntur and anr.
Court: Andhra Pradesh
Decided on: Jun-23-1982
Reported in: 1984(16)ELT215(AP)
1. On 15-7-1980, the Superintendent of Central Excise seized gold from the petitioner at Waltair. The matter was taken up under the Gold (Control) Act and adjudication proceedings are now pending. 2. The petitioner now contends that the mediators to the report prepared regarding the seizure of the gold and the persons who have witnessed the seizure of the gold may be summoned under Section 63 of the Gold (Control) Act. Section 63 gives power to any Gold Control Officer of a gazetted rank to summon any person whose attendance he considers necessary either to give evidence or to produce any document etc. The purpose of the Section is to compel the witnesses to depose before the adjudicating authority, so that the adjudication proceedings may be conducted on the basis of the evidence and after giving full effective opportunity to the person from whom gold was seized. I, therefore, consider that the Collector, Central Excise, should have summoned the persons who have been cited as witnesse...
Tag this Judgment!Commissioner of Income-tax, Andhra Pradesh Vs. Syed KhadruddIn Ali Kha ...
Court: Andhra Pradesh
Decided on: Jun-22-1982
Reported in: (1983)35CTR(AP)344; [1983]144ITR266(AP)
Jeevan Reddy, J.1. Identical questions arise in both these cases referred under s. 256(1) of the I. T. ACt. In R. C. No. 129/77 the Department asked the following question to be referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the sum of Rs. 33, 094, being the interest on compensation awarded by the court on September 29, 1956, is liable to levy of income-tax for the assessment year 1957-58?' 2. The Tribunal did refer the same question. 3. In R. C. No. 1 of 1978, the Department asked for two questions to be referred on identical facts, namely : '1. Whether, on the facts and in the circumstances of the case, m the sum of Rs. 33,094, being the interest on compensation awarded by court, is an assessable income under the Income-tax Act? 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 33,094 is liable to assessment for the year 1957-58?' 4. The Tribunal however, referred the following question : 'Whether, in ...
Tag this Judgment!M. Sivarama Naicher and Etc. Vs. Government of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jun-21-1982
Reported in: AIR1983AP7
ORDER1. M.S. N. Charities, Kakinada was founded by one Malladi satyalinga naicker by his last will and testament in the year 1912. Under the will, he nominated his adopted son Malladi Subramanyam, one P. Govindarajulu, D. Seshagiri Rao pantulu and K. Adeyya Reddy as trustees, giving an additional vote to D. Seshagiri Rao pantulu and K. Adeyya Reddy as trustees, giving an additional vote to D. Seshagiri Rao pantulu and on his demise his adopted son. Each of the trustees was given the right to nominate his successor; in the event of any one of them dying without nominating, the other surviving trustees were to select and nominate the trustees. Under the will the number of trustees was not to be less than two at any time. If at any time, all the trustees die without nominating thier successors. The management of the charities was to vest in the head of the founder's family i.e., naicker's family.2. In the course of time the offices of all the trustees execpting that of the founder's famil...
Tag this Judgment!A.P. Naidu Vs. General Manager, South Central Railway and ors.
Court: Andhra Pradesh
Decided on: Jun-16-1982
Reported in: (1983)ILLJ151AP
1. The petitioner is an employee of the South Central Railway working as a permanent Way Inspector Grade II. Promotion from Grade II to Grade I of a permanent Way Inspector is on the basis of his seniority-cum-suitability. The petitioner was sufficiently senior and for purpose of adjudging his suitability, the South Central Railway conducted a written test on 14.5.78 and viva vose on 14.8.78. The petitioner was successful both in the written test and viva vose examination. Yet, the petitioner was not promoted to Grade I. That was because by then a criminal case No. 39/77 was pending against the petitioner before the special Judge, S.P.E. Cases, Hyderabad. In that C.C. No. 39/77, the petitioner was charged with dishonest misappropriation of railways property worth Rs. 1,44,000 odd entrusted to him by the Railway department. The charge was framed against the petitioner in that case under S. 409 of I.P.C. and also under Ss. 5(1) and 5(2) of the Prevention of Corruption Act. The allegation...
Tag this Judgment!Satyanarayana Tiwari Vs. S.H.O.P.S. Santhoshanagar, Hyderabad and ors.
Court: Andhra Pradesh
Decided on: Jun-14-1982
Reported in: AIR1982AP394
K. Madhava Reddy, A.C.J.1. This writ appeal is directed against the dismissal of W. P. No. 1935/82. In that writ petition the appellant herein sought for a writ of mandamus or other appropriate direction against respondents 1 to 3 Police Officers to render police help to him in maintaining his possession of the suit land bearing S.No. 45 of Kandikal Village, Charminar Taluk, Hyderabad District, which formed the subject matter of O.S. No. 3770 of 1980 on the file of the Third Assistant judge, City Civil Court, Hyderabad, as per the directions issued in I. A. 3510/81 on 29th September 1981. That order was confirmed by the Chief Judge, City Civil Court in C. M. A. 189/81. C. R. P. No. 3258 of 1981 filed against the judgement therein was dismissed by this Court. In the result, there is a temporary injunction order pending disposal of the suit in favour of the appellant herein restraining respondents 4 and 5 from interfering with his possession by themselves or through their servants or age...
Tag this Judgment!The Associated Cement Companies Ltd. Vs. Government of Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Jun-10-1982
Reported in: AIR1983AP234
Madhava Rao, J.1. These writ petitions are taken up together for hearing as the question involved in all these writ petitions is in respect of issue of a writ of Mandamus restraining the respondents from levying and collecting the tax under the Andhra pradesh, Nonagricultural Land Assessment Act (Act XIV of 1963),2. In these writ petitions the legislative competence to make amendment to S. 2(d) of the said Act and also the definition of the term industry (Industrial purpose ?) under this section are challenged. To have a clear idea of the several points raised, we will narrate the facts of writ petition 3494 of 1978.3. The petitioners-Associated cement companies Limited Mancherial, are the owners of 338 acres 22 guntas of alnd on which the cement plant for the manufacture of cement is erected. It is stated that only on 32 acres 18 guntas the machinery is set up where the manufacturing process takes place and in the said are the company has constructed certain buildings where the staff ...
Tag this Judgment!G. Shaikh Shavalli, Uravakonda and ors. Vs. the Secretary, Regional Tr ...
Court: Andhra Pradesh
Decided on: Jun-10-1982
Reported in: AIR1982AP296
ORDER1. The four petitioners, some of Anantapur and others of Kurnool have joined together and filed this writ petition under Article 226 of the Constitution praying that a Write of Mandamus may be issued compelling the Secretary, Regional Transport Authority, Anantapur and the Secretary, Regional Transport Authority, Kurnool to issue special permits to the petitioners under Section 63 (6) of the Motor Vehicles Act, (hereinafter referred to as the 'Act') enabling them to run their buses empty from Uravakonda and Meddikera and others places in Anantapur and Kurnool District up to some unspecified places in other States of Karnataka, Tamil Nadu and Maharashtra to pick up passengers of those States contracted to be carried to places of tourism and pilgrimage as per the permits and to set down those passengers at the respective places where they are picked up and to come back to their respective places in Anantapur and Kurnool Districts empty.2. Surely we have come to this pass where the l...
Tag this Judgment!Yodla Kortireddy and ors. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jun-08-1982
Reported in: AIR1983AP170
Madhava Rao, J.1. In this batch of writ petitions notifications issued under S. 4 of the Andhra Pradesh irrigation projects (Special land tax) Act, 1976 (hereinafter called the special land tax Act ) are challenged on the ground that hte impugned notifications are invalid and have to be quashed.2. The facts stated in the writ petitions are almost common. In almost all the writ petitions the issue of the notifications under S. 4 of the special land Tax Act is attacked on the ground that before the issue of the notifications. The Government has not formed any opinion but notification were issued by the commissioner, alnd revenue and the district collectors to appreciate this point it is necessary to examine the scheme of the Act. The statement of objects and reasons discloses that the special land Tax Act was enacted as it was found that the Andhra pradesh Irrigation (levy of Betterment contribution and Advance Betterment contribution) Act, 1955 could not be implemented effectively in vi...
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