Andhra Pradesh Court April 1983 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Pabbati Shankaraiah and ...
Court: Andhra Pradesh
Decided on: Apr-22-1983
Reported in: (1984)38CTR(AP)37; [1984]145ITR702(AP)
Seetharama Reddy, J.1. The question of law raised at the instance of the Revenue, in this consolidated reference, pertaining to the common assessee in respect of the assessment years 1966-67 to 1971-72 is : 'Whether, on the facts and in the circumstances of the case, the assessment in the status of 'body of individuals' in respect of the share income from the firm, T.L. Jagannadham Son, is valid ?' 2. The format of the case, as set out in the statement of case, is that Shankaraiah is the karta of the HUF consisting of himself, his major son, Rajanna alias Raja Veeraiah and his two minor sons, Samba Murthy and Ravinder and his wife. He was a partner in a firm known as M/s. Thota Lingaiah Gari Jagannadham Son, having 30% share. Admittedly, the share income belonged to the HUF, as he was representing the family being the karta of it. The share income from the firm was being assessed in the hands of the HUF up to and including the assessment year 1964-65. On October 26, 1963, there was a p...
Superintendent of Post Offices, Khammam and anr. Vs. Kalluri Vasayya
Court: Andhra Pradesh
Decided on: Apr-22-1983
Reported in: (1984)IILLJ140AP
Chennakesav Reddi, J.1. A controversy of considerable interest and public importance is aroused by this Writ Appeal preferred under Clause 15 of the Letters Patent against the order of our learned brother Jeevan Reddy, J. It is (a) whether right to employment is a fundamental right guaranteed under Art. 16 of the Constitution and (b) whether past prejudicial conduct and antecedents of a person relating to his subversive political activity prescribed as a disqualification for employment under Government of India in Office Memoranda dated 27th September, 1967 and 1st August, 1975 of the Ministry of Home Affairs, Government of India, amounts to an infraction of the provisions of Art. 16 of the Constitution. 2. The controversy in this case grew out of the denial of employment to one Kalluri Vasayya, to a Civil post - a post of Time-Scale Clerk in the Indian Posts and Telegraphs Department, Government of India. Vasayya, a Science Graduate, applied for the post of Time-Scale Clerk in the Ind...
The State of Andhra Pradesh Vs. Thungabhadra Industries Ltd.
Court: Andhra Pradesh
Decided on: Apr-22-1983
Reported in: [1986]62STC71(AP)
Madhava Reddy, C.J. 1. The assessee in this case claims to be the second seller of groundnut oil in the State of Andhra Pradesh. He is a registered dealer. Groundnut oil is exigible to tax under the A.P. General Sales Tax Act on first sale within the State. The petitioner claimed exemption of a large amount of turnover on the ground that he is the second seller, and mentioned the names of the registered dealers from whom he had purchased. A show cause notice was issued with an annexure thereto giving the names of the persons from whom the dealer claims to have purchased groundnut oil within the State and on that basis claimed exemption and stated that they were not registered dealers and therefore the assessee was not entitled to exemption. 2. The assessing authority granted the exemption claimed by the assessee holding that the turnover related to second sales of groundnut oil within the State. The Deputy Commissioner, however, revised the order holding that certain dealers from whom ...
V.V. Narayan Chetty Vs. Nenla Dhanamma and anr.
Court: Andhra Pradesh
Decided on: Apr-22-1983
Reported in: AIR1984AP159
Punnayya, J.1. This appeal arises out of the judgment of our learned brother, Jeevan Reddy, in A.A.O. No. 707 of '79, which was preferred by the judgment-debtor, when his petition, E. A. No. 44 of 1978 in E. P. No. 44 of 1976 in O. S. No. 53 of 1974 was dismissed.2. The judgment-debtor filed E. A. No. 44 of 1978 for setting aside the sale under O. 21, R. 90 C. P. C. His contentions (1) that the proclamation of sale did not mention the judgment-debtor's valuation and (2) that there is material difference between the valuation given in the publication and the valuation given in the proclamation and hence there is material irregularity committed in the conduct of the sale, are not accepted by the learned single Judge.3. The learned single Judge took the view that the amended sub-r. (2) of R. 66 of O. 21, C.P.C., does not require that the proclamation should state the value as given by the judgment-debtor and that the second proviso makes it clear that it is not necessary for the Court to ...
Food Corporation of India, Tadepalligudem Vs. Sri Ramachandra Boiled a ...
Court: Andhra Pradesh
Decided on: Apr-20-1983
Reported in: AIR1985AP23
ORDER1. The Petitioner is the Food Corporation of India. They laid a suit for recovery of certain amounts against the sole defendant, a firm represented by the Proprietor. While the suit is pending, on 23-6-76, the counsel for the defendant filed a memorandum in the lower Court intimating that the Proprietor of the defendant-firm died on 24-3-1976. Then the counsel intimated this fact to the petitioner, the petitioner made enquiries and by a report dt. 15.9.76 it was intimated that the proposed respondents are the legal representatives of the proprietor of the defendant-firm. On 16-9-76 an application i.e., I.A. 959/76 has been filed to bring the legal representatives on the premise that the petition was filed within 90 days from the date of the knowledge. In the counter-affidavit it is contended that the suit got abated in view of the fact that the legal representatives of the Proprietor were not brought on record within a period of 90 days as contemplated under Art. 120 of the Schedu...
Commissioner of Income-tax, Andhra Pradesh-iv Vs. Nalli Venkataramana ...
Court: Andhra Pradesh
Decided on: Apr-18-1983
Reported in: (1984)38CTR(AP)17; [1984]145ITR759(AP)
Jagannadha Rao, J. 1. These two references at the instance of the Commissioner of Income-tax, Andhra Pradesh, raise certain common questions of law and can be disposed of together. 2. We shall first advert to the facts mentioned in R.C. No. 241/80. The assessee is a firm consisting of 11 partners constituted by a partnership deed November 12, 1973, with effect from October 1, 1973. The partnership was to remain in force for one year up to September 30,1974. One of the partners of the assessee-firm was the successful bidder in the auction conducted under the A.P. Excise (Lease of right to sell liquor in retail) Rules, 1969 (hereinafter called 'the Rules'), which were framed under the A.P. Excise Act, 1968 (hereinafter called 'the Act'). As per the preamble of the partnership deed the said successful bidder who obtained the licence to carry on the business of buying in bulk and selling in retail, required manpower to assist him in the conduct of the said business and also to contribute t...
Commissioner of Income-tax, Andhra Pradesh Vs. V. Janardhan Reddy and ...
Court: Andhra Pradesh
Decided on: Apr-18-1983
Reported in: (1984)39CTR(AP)73; [1984]145ITR303(AP)
Seetharama Reddy, J. 1. The question, at the instance of the Revenue, to be answered in this reference is, whether, on the facts and in the circumstances of the case, the interest awarded by the Land Acquisition Officer under s. 34 of the Land Acquisition Act is liable to be assessed for the assessment year 1970-71. This reference concerns 11 respondents, and since identical questions arise, the Commissioner of Income-tax required the Appellate Tribunal to draw up a statement of the case, which will be common to all. 2. All the assesses are members of an HUF, which owns certain agricultural lands, which were acquired by the Govt. of Andhra Pradesh by a notification under s. (44) of the Land Acquisition Act, published in the Gazette on December 1, 1966. The possession of the lands was taken in parts on the following dates, i.e., January 4, 1967, January 13, 1967, August 7, 1968, and August 31, 1968. The Land Acquisition Officer passed an award on September 29, 1969, and the compensation...
Vittal Reddy and ors. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Apr-18-1983
Reported in: [1987]165ITR673(AP)
Seetharam Reddy, J. 1. The twin questions that arise at the instance of the assessee in this reference are : '1. Whether, on the facts and in the circumstances of the case, the interest awarded by the city civil court on the enhanced compensation did not accrue from year to year from the date of acquisition, but accrued only on July 12, 1971, when the city civil court's order granting additional compensation was given and as such assessable to tax in entirely in the assessment year 1972-73 2. Whether, on the facts and in the circumstances of the case, an appeal lies against the charge of penal interest under section 217 of the Income-tax Act, 1961, when the ground regarding the levy of penal interest is raised along with other grounds of appeal 2. The relevant facts in brief are : the assessees' lands were acquired by a notification issued under section 4 of the Land Acquisition Act on May 3, 1967. The Land Acquisition Collector made an award under section 11 of the Land Acquisition Ac...
Bangaru Patttabhirmayya and ors. Vs. Bangaru Gopalakirshnayya and ors.
Court: Andhra Pradesh
Decided on: Apr-18-1983
Reported in: AIR1986AP270
P.A. Choudary, J. 1. One Bangaru Gopalkrishnaiah filed O.S. No. 57 of 1966 on the file of the Subordinate Judge, Narsapur, That suit was for partition and separate possession of his share of the plaint schedule properties which stood alienated in favour of the 8th defendant under a document dt. 11-7-1978. The consideration under that impugned sale was received by the 4th defendant. In the suit filed by Bangaru Gopalakrishnaiah, the appellants herein, were added as the defendants 5 to 7 because these appellants-defendants along with the plaintiff were admittedly entitled to equal shares in the suit properties. The defendants 5 to 7 in an effort to promote their interests have supported in their written statement the claim of the plaintiff for partition of suit properties among the various sharers and claimed their share in them and also sought the cancellation of the alienation of the suit properties in favour of the 8th defendant.2. The suit developed teething troubles. The first compl...
G. Nalini Vs. the Director, Medical Education, Government of Andhra Pr ...
Court: Andhra Pradesh
Decided on: Apr-18-1983
Reported in: AIR1984AP321
K. Madhava Reddy, A.C.J. 1. This writ appeal by a student, who had appeared for the entrance examination held for admission to M. B. B. S. course in the college of the State of Andhra Pradesh, is directed against the judgment of our learned brother B. P. Jeevan Reddy, J. dismissing the writ petition.2. The appellant prayed for a writ of mandamus to value her answer scripts manually, to review the admissions made against the reserved categories in strict conformity with R. 10 (c) of the Rules framed in G. O. Ms. No. 490 M and H Deptt. dt. 21-6-1982 to declare the taking away of the question papers from the candidates as illegal and uncalled for and to provide a seat to the petitioner. According to the present valuation, the petitioner had secured less marks than the last candidate admitted against the seats available for open competition, but secured more marks than the candidates who were admitted against the seats reserved for Schedule Castes, Scheduled Tribes and Backward Clauses. Th...
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