Andhra Pradesh Court September 1983 Judgments
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Poosarla Venkata Ratnamma Power of Attorney Holder V. Someswara Rao Vs ...
Court: Andhra Pradesh
Decided on: Sep-22-1983
Reported in: AIR1984AP169
Ramarao, J.1. The plaintiff is the appellant. This appeal arises out of a suit filed for recovery of the principal amount of Rs. 15,000/- and interest thereon on the foot of a mortgage. The defendants are the successors to late Sivakoti Laxmanrao and also Narayanrao and as such they are liable to pay the debt due under the mortgage executed by their predecessors. As the defendants failed to pay interest on the mortgage amount the plaintiff filed a suit O. S. 473/1970 on the file of District Munsif Court, Visakhapatnam, and a decree was passed for interest payable up to 23-9-1970. Subsequent to the decree also the defendants failed to pay interest and also the principal and therefore the suit is filed. The written statement was filed on behalf of the defendants stating that the plaintiff should be put to strict proof of passing the consideration and the mortgage does not bind the defendants. The plaintiff has to prove that the debt incurred is for the benefit of the joint family. Furthe...
V. Bala Krishna Vs. V. Lalitha
Court: Andhra Pradesh
Decided on: Sep-22-1983
Reported in: AIR1984AP225
Rama Rao, J.1. This appeal, at the instance of the petitioner-husband, arises out of a petition filed under S. 12(1)(b). Hindu Marriage Act, 1955, for annulment of the marriage. The averments in support of the petition may be briefly stated: The marriage between the petitioner and the respondent took place on 14-12-1980 and they both lived together as husband and wife for 23 days. The respondent during that period had recurrent attacks of epilepsy. When the respondent had epilepsy attack on 8-12-1980 the petitioner took the respondent to Dr. G. Nagabhushanam, who opined that she was having epilepsy and gave prescription. After enquiry the petitioner came to know that the respondent had attack of epilepsy about 2 years prior to the marriage after seeing her mother in Gandhi Hospital and again she had another attack when she failed in her B. A. examination. When the respondent had the attack on 8-12-1980 the father of the respondent came and took the respondent to his house. On 14-12-198...
Sri Balalji Modern Rice and Flour Mill, Anaparthy and ors. Vs. Governm ...
Court: Andhra Pradesh
Decided on: Sep-20-1983
Reported in: AIR1984AP134
Jagannadha Rao, J.1. These two Writ Appeals W. A. Nos. 197 and 198 of 1983 arising out of writ petitions Nos. 5824/82 and W. P. No. 7263/82 are connected and can be disposed of together.2. In Writ Petition No. 5824/82 there are 257 petitioners representing various rice mills in East Godavari District and in W. P. No. 7263/82 there are 56 petitioners representing certain other rice mills from East Godavari District of Andhra Pradesh. The 1st respondent in each of the petitions is the Government of Andhra Pradesh; the 2nd respondent is the Commissioner of Civil Supplies, Hyderabad; the 3rd respondent is the District Collector, East Godavari.3. The reliefs claimed in both the writ petitions are the issue of a writ of mandamus declaring the amendments to the Andhra Pradesh Rice Procurement (Levy and Restriction on Sale) Order 1967 as amended by G.O.Ms. No. 468 F & A dated 21-11-1981 and G.O.Ms. No. 245 F & A (CS-I) Department dated 29-5-1982 as null and void and ultra vires of the Constitu...
The Government of Andhra Pradesh Vs. the Gammon India Ltd. and anr.
Court: Andhra Pradesh
Decided on: Sep-19-1983
Reported in: 1984(1)ALT137
Kodandaramayya, J.1. The State of Andhra Pradesh represented by the Superintendin Engineer (Civil), Srisailam Project, Kurnool is the appellant in this batch of three Civil Miscellaneous Appeals. They arise out of proceedings udner the Arbitration Act X of 1940. The parties are the same in all the three appeals, and identical contentions are raised by the learned Advocate General in these appeals and hence it is enough if we state the facts in one case. We have reserved the judgment on 18-8-1983. At the instance of the learned counsel for the respondents we have reheard the case on 31-8-1983. Hence we are stating the case as per the final hearing.2. C. M. A. No. 989 of 1982 arises out of O. S. No. 749/81 on the file of the Additional Judge, City Civil Court, Hyderabad and O. S. No. 859/81 on the file of the same Court. The Ist respondent in these appeals entered into an agreement for execution of works contract at Srisailam Project Disputes have arisen regarding the claims due to the c...
The Warangal District Co-operative Marketing Society Ltd. Vs. State of ...
Court: Andhra Pradesh
Decided on: Sep-15-1983
Reported in: [1983]54STC385(AP)
Amareswari, J.1. This tax revision case is filed against the order of the Sales Tax Tribunal dated 31st March, 1980, in T.A. No. 371 of 1979, confirming the order of the Appellate Assistant Commissioner and the Assistant Commercial Tax Officer revising the assessment in exercise of its power under sub-clause (cc) of clause (4) of section 14 of the Andhra Pradesh General Sales Tax Act, 1957, hereinafter called the Act. 2. M/s. The Warangal District Co-operative Marketing Society Limited, Warangal, is the assessee. For the year 1972-73, the society claimed exemption on the turnover of Rs. 6,37,938.81 on the ground that it represented secondary purchase of maize from the Food Corporation of India, Warangal. The assessing authority disallowed the claim in respect of Rs. 86,014.50. The order was made on 15th June, 1976, and the same was served on the assessee shortly thereafter. 3. While so, on 20th March, 1978, the Assistant Commercial Tax Officer served a notice on the assessee proposing ...
Gundla Venkateswara Rao and anr. Vs. District Collector, Khammam Distr ...
Court: Andhra Pradesh
Decided on: Sep-14-1983
Reported in: AIR1985AP15
ORDER1. The question that falls for determination in this Writ Petition is whether the phrase 'Agency tracts' used in Scheduled Castes and Scheduled Tribes Order (Amendment) Act 108 of 1976 should be confined to the Original tracts or can it be enlarged to other areas taking into account other enactments.2. This writ petition is filed seeking a writ of Mandamus directing the second respondent-Tahsildar, Burgampahad Taluk, to issue a certificate showing that the first petitioner belongs to 'Goud' community of Scheduled Tribe. According to he first petitioner, this certificate will give some benefits for securing preferential treatment in the Common Entrance Examination conducted by the authorities in respect of Regional Engineering College, Warangal. It is averred in the petition that the second respondent issued an order on 12-11-1981 stating that according to G.O. Ms. No. 447 Medical and Health, dt. 10-7-1979, the case of 'Goud' in Burgampahad Taluk does not belong to Scheduled Tribe ...
Jayanti Sharma Teja Vs. Secretary, Government of India, Ministry of Fi ...
Court: Andhra Pradesh
Decided on: Sep-13-1983
Reported in: [1984]148ITR316(AP)
Amareswari, J.1. Now, we have Dr. Dharma Teja, a well known figure in the shipping industry before us in this case. He calls in question the notice issued by the ITO, New Delhi, to the Pan American Airways not to book any passage or issue air ticket to Dr. Dharma Teja without insisting on income-tax clearance certificate as required under s. 230(1) of the I.T. Act as unconstitutional and arbitrary. 2. Dr. Teja is citizen of India. He started a shipping company by name said company. 3. He was its chairman. The company was taken over in 1966-67 and nationalised during 1971-72 by the Government of India. During this time, there were several complaints about the affairs of the company as a result of which an enquiry was conducted and prosecutions were launched against Dr. Teja which ended in conviction and, ultimately, Dr. Teja was brought to India under extradition proceedings where he served the sentences until he was released under the amnesty. In October, 1966, his passport was also im...
P.S. and Company Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-13-1983
Reported in: [1984]56STC283(AP)
Seetharam Reddy, J.1. The sole, but important question is whether a contract for construction and supply of harbour ferry, constitutes a contract for sale or a contract for work and labour. The question of this nature has been defying easy adjudication since long by the courts of judicature of this country as well as abroad. The search and research in the forensic laboratory has not hitherto discovered a pigeon hole, fixing the given material into one or the other by a strait jacket formula. This search however will continue with the sanguineness that one day a solution will emerge, saving or smashing the sales tax payer. 2. Now the facts : The assessee-petitioner carrying on the business of builder and repairer of ships and ferries at Visakhapatnam, entered into an agreement with the Government of India for the 'construction and supply of harbour ferry' capable of carrying 200 day passengers as per the specifications and technical particulars of tender at a cost of Rs. 30,60,000 as pe...
YasIn Khan and anr. Vs. Income-tax Officer, d Ward, Circle-ii, Hyderab ...
Court: Andhra Pradesh
Decided on: Sep-12-1983
Reported in: [1984]150ITR692(AP)
Ramchandra Raju, J. 1. Petitioner Nos. 1 and 2 are accused Nos. 2 and 3 in C.C. No. 43 of 1980, on the file of the Special Judge for Economic Offences, Hyderabad. They are partners of the 1st accused firm. A-4 and A-5 were chartered accountants looking after the income-tax proceedings of A-1 to A-3. A-6 is a lower division clerk working in the Income-tax Department. The complaint was filed against these several accused by the concerned ITO alleging various offences under ss. 277 and 278 of the I.T. Act and ss. 107, 120B, 193 AND 196, IPC. The 5th accused, Mr. R. R. Vaidya, was, however, concerned only with s. 120B, IPC. Immunity from prosecution was given to the 5th accused under s. 291 of the I.T. Act. When the complainant wanted to examine Mr. Vaidya as a prosecution witness, the 6th accused expressed objection for examining the said Mr. Vaidya as a witness but the petition filed by the A-6 expressing such objection was dismissed by the Special Judge by his order dated July 1, 1982. ...
Trustees of H.E.H. the Nizam's Miscellaneous Trust Vs. Commissioner of ...
Court: Andhra Pradesh
Decided on: Sep-09-1983
Reported in: (1985)44CTR(AP)223; [1984]150ITR423(AP)
Madhava Reddy, C.J. 1. These writ petitions are filed by the Trustees of H.E.H. the Nizam's Miscellaneous Trust, Hyderabad, seeking a writ of certiorari to quash the order of the CWT, Karnataka (Central) Bangalore, in W.T. As. Nos. 2 to 18/WT/25-CIT-C dated May 31, 1979 and to direct the WTO, Central Circle-III, Hyderabad, 2nd respondent herein to pay the petitioner interest under s. 34A of the W.T. Act, 1957 (hereinafter referred to as 'the Act') at the rates in force until refund is made or the amount is adjusted towards tax due, if any. 2. The two principal questions that arise for consideration are : '1. Whether the liability to pay interest on the amount of tax ordered to be refunded is absolute under section 34A(3) of the Act after the expiry of the period of six months from the date of the order and 2. Whether interest becomes payable after six months of the order of the Appellate Tribunal or on the quantification of the amount to be refunded by the WTO pursuant to the order of ...
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