Andhra Pradesh Court December 1983 Judgments
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Ch. Atchaiah Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-30-1983
Reported in: (1984)42CTR(AP)127; [1985]156ITR78(AP)
Punnayya, J.1. On December 20, 1962, the petitioner and Kondal Reddy purchased ac. 454.11 guntas of land in Manmole village, Sangareddy Taluk, Medak District, under a registered sale deed for a total consideration of Rs. 75,000. By the date of their purchased of the said lands, the lands were notified under the notification dated October 17, 1961, for acquisition by the government for the construction on a Heavy Electrical Factory. On February 4, 1964, the Land Acquisition Officer passed an award giving compensation in a sum of Rs. 1,38,794.12. But the petitioner and Kondal Reddy were not satisfied with the amount of compensation granted under the award by the Land Acquisition officer and filed a petition before the land Acquisition officer for making a reference of the matter to the civil court under s. 18 of the Land Acquisition Act. The matter was accordingly referred to the civil court. On a reference, the District Judge held enquiry into the claims and enhanced the compensation by...
Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Trustees of ...
Court: Andhra Pradesh
Decided on: Dec-30-1983
Reported in: [1985]154ITR573(AP)
Punnayya, J. 1. Since these two reference have arisen from out of the trusts created by the late Nizam Nawab Mir Sir Osman Ali Khan Bahadur on September 5, 1951, in respect of jewellery specified in Schedules I and II of the Trust Deed for the use of his two grandsons, Prince Mukkaram Jah and Prince Muffakkam Jah, and since the facts are also the same, they can be disposed of by a common judgment. 2. The object of the trusts are enumerated in the trusts are enumerated in the deed. In the accounting year, the trustees sold the jewellery by virtue of their power conferred on them in Part I of the First Schedule and Part I of the Second schedule. On April 6, 1971, the trustees sold the jewellery mentioned in part I of the Second Schedule relating to Prince Mukkaram Jah for Rs. 5,98,000 and on November 18, 1971, they sold the jewellery mentioned in Part I of the trust and claimed therein that the jewellery was sold in the year of account and it is nor a capital gain and hence not taxable. ...
Galada Continuous Castings Ltd. Vs. Collector of Central Excise, Hyder ...
Court: Andhra Pradesh
Decided on: Dec-28-1983
Reported in: 1985(19)ELT408(AP)
Raghuvir, J.1. M/s. Galada Continuous Castings Limited (the firm) manufacture Aluminium wire rods. This case relates to excise duty payable by them the firm under Central Excise Act, 1944 and Rules. The issue relates to seven gate passes 238 to 244 which were produced by the firm on March 1st, 2nd and 4th of that month in 1976. The seven passes were subject matter of an enquiry and in the impugned order on June 22, 1978 the Special Secretary to the Government of India passed the redemption (fine) order. 2. The goods covered by seven gate passes 238 to 244 the issue was whether the firm made the debit entries in corresponding records referred as R.G. 23 records. The finding was the firm did not record in R.G. 23. In violation Rules, therefore, penalty was levied and confiscation of goods was also ordered. In the impugned order the penalty was held to be unjustified and redemption (fine) was passed. The learned counsel for the firm argued placing reliance on words `no intention to evade ...
Vali Pattabhirama Rao and anr. Vs. Sri Ramanuja Ginning and Rice Facto ...
Court: Andhra Pradesh
Decided on: Dec-26-1983
Reported in: [1986]60CompCas568(AP)
Kodandaramayya, J.1. Among numerous question of law, two interesting company law problems are raised in this civil appeal by Sri T. Veerabhadraiah, the learned counsel for the appellants : (1) Whether a conveyance is necessary to vest the property of a firm when the same was converted into a company (2) Similarly whether such conveyance is necessary to claim title by the company in respect of property acquired by the promoter before its incorporation 2. A considerable time and lengthy debate had taken place and, hence, we are impelled to state this in the forefront. Now, we shall state the facts. 3. The plaintiffs in O.S. No. 36 of 1969 on the file of the Subordinate Judge's Court, Vijayawada, are the appellants in this appeal. The suit is laid for eviction of the defendants from the plaint schedule site after declaring the suit lease as duly terminated, removing the structures and deliver vacant possession of the same. The plaintiffs are grandsons of one Vali Subbarayudu and it is ave...
MawahedduddIn and ors. Vs. the Collector, Hyderabad
Court: Andhra Pradesh
Decided on: Dec-23-1983
Reported in: AIR1984AP217
K. Ramaswamy, J.1. The appellants are the successors of the landowners. The lands in a total extent of Acs. 50-10 guntas bearing Survey Nos. 352, 353/1, 354/1, 359/1, 355, 357 and 358 situated in Shaikpet village, Urban Taluk, Hyderabad District were initially requisitioned in the year 1963 under the provisions of the Requisitions and Acquisition of Immoveable Property Act, 1952, hereinafter called 'the Act'. Subsequently, a notification acquiring them was published under Section 7 of the Act on March 4, 1970 for public purpose. The competent authority under the Act offered compensation, but the appellants declined to receive it. As a result, they could not reach an agreement with the Government. Therefore, the Government have appointed the Metropolitan Sessions Judge, Metropolitan Area of Hyderabad and Secunderabad to be the Arbitrator under Section 8 of the Act, by notification issued in G. O. Ms. No. 266, Revenue (K) dt. March 14, 1974. He enquired into the claims; the parties have ...
Nellimerla Jute Mills Co. Ltd. Vs. Appellate Collector, Central Excise ...
Court: Andhra Pradesh
Decided on: Dec-22-1983
Reported in: 1984(16)ELT100(AP)
Ramachandra Rao, J.1. In this batch of writ petitions, the petitioners who produce jute products challenge the validity of imposition of cess on jute yarn produced by their mills. 2. The cess is levied under the provisions of Section 9(1) of the Industries (Development and Regulation) Act, 1951 (hereinafter called 'the Act'). This Act is enacted to provide for development and regulation of certain industries. Under Section 2, it is declared that it is expedient in public interest that the Union should take under its control the industries specified in the First Schedule. Under Section 3(i), 'Scheduled industry' means any of the industries specified in the First Schedule. The First Schedule to the Act contains 38 industries and the preamble to the First Schedule reads : 'Any industry engaged in the manufacture or production of any of the articles mentioned under each of the following headings or sub-headings.' Item 23, which deals with textiles reads as follows : '23. Textiles (includin...
Erukulapati Lakshmisaraswathi and ors. Vs. State Bank of India and ors ...
Court: Andhra Pradesh
Decided on: Dec-19-1983
Reported in: 1(1985)ACC99
K. Ramaswamy, J.1. This appeal relates to the compensation payable on the death of a vegetable vendor and farmer who is aged about 35 years. He was involved in an accident on the high-way of Tenali-Nandivelugu. The accident occurred on February 9, 1963, between 9.30 and 10 a.m. The deceased was riding a cycle and was hit from behind and three days later he died.2. His father, wife and three minor children claimed Rs. 34,900/-towards compensation. The Tribunal awarded Rs. 9,400/-. Hence the appeal by the claimants.3. It is seen that deceased was owning land and from out of the vegetables grown in his land, he was vending them and making his livelihood. He was only 35 years old and his yearly income was determined as Rs. 3,000/-. From the above facts it is seen that from any stand point of view, awarding of compensation of Rs. 9,400/- cannot be justified.4. Following the principles laid down in the decisions reported in Polavarapu Somarajyam v. A.P.S.R.T. Corporation 1984 A.C.J. 18 (A.P....
V.S. Raju and Sons Engineering Works Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-17-1983
Reported in: [1984]57STC56(AP)
Amareswari, J.1. The short question for consideration is whether a contract for supply, erection and commissioning of a boiler is a contract for sale or a works contract. Despite adjudication by the Courts in several cases whether any given transaction is a contract for sale or a works contract, no definite or fixed principles are evolved to determine the nature of the transaction. If we may say so, the only settled principle is that each case depends upon the facts of that case. Nevertheless, Courts have laid down the board guidelines to be borne in mind while determining this question. 2. The facts may now be briefly stated : The petitioner is a dealer in reconditioned second-hand boilers at Tenali. He purchases condemned boilers, mostly from Indian Railways, reconditions them and undertakes supply, erection and commissioning as per the orders of the customers. For the assessment year 1974-75 he claimed exemption on a turnover of Rs. 1,00,228 stating that the amount represented recei...
H.C. Gupta and anr. Vs. K.V. Ramana Rao
Court: Andhra Pradesh
Decided on: Dec-14-1983
Reported in: AIR1985AP193
Ramachandra Rao, J.1. Defendants 1 and 2 have filed this appeal against the judgment and decree in O.S.No. 578 of 1979 on the file of the 1st Addl.Judge, City Civil Court, Hyderabad decreeing the suit of the plaintiff for recovery of possession of the plaint schedule house together with the fittings and fixtures therein and for recovery of mesne profits from the date of suit.2. The facts giving rise to this appeal are as follows:-The suit house bearing No.6-3-347/16 Dwarakapuri Colony, Panjagutta, Hyderabad belongs to one Smt. Prameela Reddy, examined as P.W.3 in the case. The said house waed out for a period of one year under an unregistered lease deed dt 13-4-1970 to a company Purushottam Traders Private Limited on a rental of Rs.450/- per month for the building, and a monthly hiring charges of Rs.150/- for use of the fittings, articles furnishing and chattel lying on the premises at the time of the lease. The lease deed was signed by the Director H.C.Gupta, the 1st defendant, on beh...
Gara Surppadu and ors. Vs. Pandranki Rami Naidu and ors.
Court: Andhra Pradesh
Decided on: Dec-14-1983
Reported in: AIR1984AP386
1. The appellants in this appeal are the plaintiffs in O. S. No. 1/77 in the Court of the District Munsif, Rajam. The plaintiffs filed the suit for possession of one 'gold nanu' weighing about six tolas and one 'gold patteda' weighing about 3-1/2 tolas (hereinafter referred to as the 'jewellery') which was kept with Gara Parayya and Gara Ramulu, defendants 1 and 2 in the suit for safe custody by the late Rajapu Chinnammi, who, the plaintiffs claimed, gifted the jewellery in their favour. Defendants 3 to 6 impleaded themselves as necessary parties in the suit claiming that they are entitled to the jewellery on the death of the late Chinnammi as her heirs and consequently claimed that the plaintiffs are not entitled to the possession of the jewellery.2. the question that falls for consideration in this appeal is whether there is a valid gift of the jewellery by Chinnammi in favour of the appellants. If it is held that there is a valid gift then the appellants will be entitled to claim po...
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