Andhra Pradesh Court February 1984 Judgments
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Barkat Ali Khan Bahadur Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Feb-27-1984
Reported in: (1985)47CTR(AP)229; [1986]158ITR259(AP)
Amareswari, J.1. The following six questions are referred for our opinion under section 64(1) of the Estate Duty Act, 1953 : '1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,56,971, relating to the estate of late Mazharunnisa Begum is includible in the estate of the deceased as passing under section 5 of the Estate Duty Act 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 8,23,697 representing the amount spent on the construction of quarters for dependants and khanazadas is includible in the estate of the deceased under section 9 of the Estate Duty Act 3. Whether, on the facts and in the circumstances of the case, the sums of Rs. 12,61,649 and Rs. 8,85,850 representing respectively sale proceeds of the property known as 'Persi Polis' belonging to Prince Mukarram Jah and shares of Hindustan Motors Ltd. belonging to the dependants and Khanazadas trust were held by the deceased in a fiduciary capacity and whether they are not ...
Ajay Trading Co. Vs. Commercial Tax Officer, Begum Bazar Circle, Hyder ...
Court: Andhra Pradesh
Decided on: Feb-24-1984
Reported in: [1985]60STC56(AP)
Madhava Reddy, C.J.1. This writ petition is filed for the issue of a writ of certiorari and any other appropriate writ to quash the proceedings of the Commercial Tax Officer, Begum Bazar Circle, Hyderabad, dated 6th February, 1984. It is the case of the petitioner that he is a 'registered dealer' duly registered under the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the Act') under registration No. HH III/I/MP/325/83-84 as well as under the Central Sales Tax Act (hereinafter referred to as 'the Central Act') under registration No. HH III/I/MP/182/83-84. As part of his business, which included commission agency business, the petitioner approached M/s. Malkani Transport Co., Hyderabad to take delivery of eight bags of clove despatched by M/s. Sham International, Bombay under letter No. 45522 dated 4th February, 1984 through lorry No. MWT 5610. The transport company informed the petitioner that the goods were detained by the Commercial Tax Officer, Begum Bazar Circle,...
Commissioner of Income-tax, Andhra Pradesh Vs. Andhra Bank Ltd.
Court: Andhra Pradesh
Decided on: Feb-22-1984
Reported in: [1985]153ITR64(AP)
Seetharam Reddy, J. 1. The question referred for our answer at the instance of the Revenue is : 'Whether, on the facts and in the circumstances of the case, the sums of Rs. 4,12,780 and Rs. 5,50,000 are liable to be excluded under rule 1(xi)(a) of Sch. I to the Surtax Act, 1964, in computing the chargeable profits in surtax assessment for the assessment years 1971-72 and 1972-73 ?' 2. As per the statement of case, the assessee, a scheduled bank, is a banking company. On December 27, 1961, the Reserve Bank of India, which is the controlling authority for all the scheduled banks, issued a general letter stating that reserve should be created in accordance with s. 17(1) of the Banking Regulation Act, 1949 (hereinafter to as 'the Act'), in order to achieve a ratio of 6% of the deposits. By a subsequent letter dated January 25, 1962, it was clarified that 20% of the profits would mean profits after deduction of tax and other necessary provisions, in other words, 20% of the net profits befor...
K.S. Radhakrishna Vs. Vice-chancellor, Andhra Pradesh Agricultural Uni ...
Court: Andhra Pradesh
Decided on: Feb-21-1984
Reported in: (1985)IILLJ83AP
ORDER1. In this Writ Petition, the petitioner challenges the proceedings in Memo No. 675/DC/76-2 dated 5th July, 1978 of Sri Dr. C. Krishna Rao, Vice Chancellor of the Andhra Pradesh Agricultural University, Hyderabad, imposing the punishment of stoppage of increment without cumulative effect for a period of one year on the petitioner and also the order dated 24th November, 1978 of the Board of Management of the University dismissing the appeal preferred by the petitioner. 2. The petitioner was employed in the Department of Agriculture under the Government of Andhra Pradesh and in 1966 he went on deputation to the Andhra Pradesh Agricultural University. Under S. 43, sub-sections (6) and (6-A) of the Andhra Pradesh Agricultural University Act 24 of 1963 as amended by Andhra Pradesh Agricultural University Amendment Act 18 of 1974, the University shall employ all the employees of the Government, who, immediately before the date notified by the Government under sub-section (1), were servi...
Life Insurance Corporation of India, Hyderabad Vs. Nirmala Adi Reddy a ...
Court: Andhra Pradesh
Decided on: Feb-20-1984
Reported in: AIR1985AP58
1. This is an appeal filed by the Life Insurance Corporation of India (LIC) represented by the Divisional Manager, L.I.C. of India, Hyderabad, against the judgment and decree passed by the learned Subordinate Judge, Cuddapah, in O.S. No.106 of 1978. O.S. No. 106 of 1978 has been filed by one Nirmala Adi Reddi, wife of the late Adireddi Rangarao, and by her two minor daughters and one minor son represented by here as guardian-ad litem against the L.I.C. of India as the first defendant and against one Adireddi Achayamma, the mother of the late Rangarao and mother-in-law of the said Nirmala Adireddi. The late Rangarao took a life insurance policy with the 1st defendant, L.I.C. of India, before he was married, bearing No.3975 1967 for a sum of Rs.25,000/-. He took this policy on 3rd August , 1971 and nominated his mother, the 2nd defendant. Subsequently , he was married to the 1st plaintiff and took two other insurance policies for Rs.10,000 each nominating his wife under these policies. A...
V. Rajagopala Reddy Vs. Andhra Pradesh State Electricity Board
Court: Andhra Pradesh
Decided on: Feb-17-1984
Reported in: (1984)IILLJ176AP
Jagannadha Rao, J. 1. This writ appeal is preferred against the judgment of our learned brother in W.P. No. 5829 of 1983 dated 22nd December, 1983 dismissing the writ petition. 2. The appellant challenged the proceedings in B.P. Ms. No. 592 dated 29th June, 1983 (as amended in B.P. Ms. No. 610 dated 2nd July, 1983) of the Andhra Pradesh State Electricity Board ( hereinafter called the Board) terminating his services as standing counsel for the Electricity Board. The 1st respondent is the Board while the 2nd respondent is the State of Andhra Pradesh. The Chairman of the Board is impleaded in his official capacity as the 3rd respondent. 3. Under the proceedings dated 29th June, 1983 the services of the appellant as standing counsel were terminated without giving the required notice of three months. In modification of the same, the Board issued a fresh order of termination dated 2nd July, 1983 terminating the appointment of the appellant as standing counsel to be effective after expiry of...
B. Ajay Kumar Reddy and anr. Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-14-1984
Reported in: AIR1984AP199
ORDER1. In Writ Petition No. 11018 of 1983 there are two petitioners and in each of the other writ petitions there is one petitioner only. These 18 petitioners in total have filed these applications seeking a Writ of Mandamus or any other order declaring that the respondents viz., the Government of Andhra Pradesh, Osmania University and Venkateswara University represented by their Registrar, and some other viz., Professors, who constitute the committee for selection of the candidates for admission into the private engineering colleges, are bound to follow the six point formula as provided in the Presidential Order of 1974 and that all the admissions made by them into these private engineering colleges is in violation of that Presidential Order and also to issue a direction directing the respondents to admit the petitioners to any of those affiliated Colleges. The necessary facts are as follows.2. The petitioners appeared for the Intermediate examinations in their respective colleges si...
B. Venkatappa Vs. B. Lovis
Court: Andhra Pradesh
Decided on: Feb-10-1984
Reported in: AIR1986AP239
1. The unsuccessful defendant at the appeal state is the appellant herein. He filed a suit for perpetual injunction to restrain the appellant from constructing ovens of 'XY' of the plaint schedule land and also for perpetual injunction restraining the appellant from constructing the chimney along the Western place of 'AB' common wall. The trial Court dismissed the suit. On appeal, the appellate Court, while conforming the decree of the trial Court, in respect of construction of ovens at 'XY' place of the plaint schedule land, directed the appellant to close the holes in the chimney towards the East by way of mandatory injunction and if he fails to do so the respondent-plaintiff be at liberty to get it done through Court and recover the costs thereof, challenging this part of the decree, the defendant filed this appeal. Against the concurrent decree of both the Courts refused to grant injunction in respect of the first part of the relief the respondent filed cross-objections. Thus this ...
Commissioner of Income-tax Vs. Amabati Venkanna and Co.
Court: Andhra Pradesh
Decided on: Feb-08-1984
Reported in: [1985]153ITR643(AP)
1. The question is 'whether, on the facts and in the circumstances of the case, the sum of Rs. 61,069 collected by the assessee towards rusum on commission sales of jaggery constitute income liable to tax for the assessment year 1970-71 ?' 2. The assessee is a firm of four partners carrying on business as commission agents for the sale of jaggery. The ITO noticed that the assessee had collected a sum of Rs. 61,069 by way of rusum representing the amount as sales tax under the Andhra Pradesh General Sales Tax Act on the turnover relating to the sale of jaggery. The contention of the assessee was that the rusum collected by him was payable as sales tax under the Andhra Pradesh General Sales Tax Act and, therefore, it does not constitute income in his hands. The ITO rejected this contention holding that it was part of the assessee's trading receipts. 3. Aggrieved by the assessment, the assessee preferred an appeal to the AAC reiterating the same contentions. The AAC rejected the assessee'...
Commissioner of Income-tax Vs. Sagar Talkies
Court: Andhra Pradesh
Decided on: Feb-08-1984
Reported in: [1986]159ITR177(AP)
K. Amareswari, J. 1. The following question is referred to us for our opinion under section 256(1) of the Income-tax Act, at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Income-tax Officer to admit the application for registration filed in Form No. 11 on February 8, 1973, and to condone the delay and grant registration to the assessee-firm on the basis of that application for the assessment year 1971-72 ?' 2. The assessee claiming to be a firm of seven partners constituted under a partnership deed dated May 11, 1966, applied for registration to the Income-tax Officer. The Income-tax Officer refused to recognise the existence of the firm. He observed that the partnership deed was not signed by one of the alleged partners, Sri I. A. Patel, and the application for registration was also not signed by all the partners. He further found that there were disputes among the partners, that Sri I. A. Patel h...
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