Andhra Pradesh Court July 1984 Judgments
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State of Andhra Pradesh Vs. Venkataramana Chuduva and Muramura Merchan ...
Court: Andhra Pradesh
Decided on: Jul-27-1984
Reported in: [1986]159ITR59(AP); [1984]57STC179(AP)
Jeevan Reddy, J.1. The respondents-assessees are dealers in puffed and parched rice. Assessments were made against them under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), subjecting the turnover relating to puffed and parched rice, to tax at 4 per cent under section 5(1) of the Act. No appeals were preferred by the respondents against the orders of assessment, within the prescribed period. The Supreme Court delivered its judgment in Alladi Venkateswarulu v. Government of Andhra Pradesh on 21st February, 1978. It was reported in the law journal Sales Tax Cases : [1978]3SCR190 sometime in April-May, 1978. It is only thereafter that the respondents preferred appeals before the Assistant Commissioner, Hyderabad-II Division, accompanied by petitions for condoning the delay in filing the appeals. The following table mentions the particulars of the date of assessment order and the delay in filing the appeal in each case :- ----------------------------...
Additional Commissioner of Income-tax, Hyderabad Vs. Indira Bai
Court: Andhra Pradesh
Decided on: Jul-23-1984
Reported in: [1985]151ITR692(AP)
Anjaneyulu, J.1. In this reference under s. 256(1) of the I.T. Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal referred the following question of law for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the principles of valuation adopted by the Appellate Tribunal are sound in law, particularly in view of the fact that the assessee himself valued the property for the purpose of wealth-tax as on January 31, 1957, at Rs. 2,50,000 justifying the same on the ground that the building was under rent control and the property not having been released throughout ?' 2. The assessee owned a cinema hall, which is on the first floor of the building, and some shops in the ground floor. The entire property was known as 'Sagar Talkies'. During the previous year relevant for the assessment year 1967-68, it appears, the assessee sold the entire property for Rs. 5,00,000 - the property consisting of the Sagar talkies cinema building, machinery, f...
Pamarthy Veeraswamy Vs. the Collector (Co-operation), Chilakalpudi and ...
Court: Andhra Pradesh
Decided on: Jul-18-1984
Reported in: AIR1986AP134
P.A. Choudary, J.1. The Nuzvid Agricultural Development Bank, Nuzvid is a Co-operative Society. Its managing committee consisting of 11 members in all was elected by the General Both on 6-11-1981. The elections to those bodies are rarely held on principles of co-operation. The 11 members of the Managing Committee were divided into two warring factions. The division was of course based on no principle. Both the majority and the Minority were equally anxious to manage the funds and the affairs of the society. As a part of this internal strife raging among the Directors defection were organised. The minority succeeded. Seven directors of the minority group were joined by the defecting two of the majority group and had together resigned their membership as Directors of the Managing Committee. This was on 21st September , 1983. The idea was to create a stalemate in the administration of the affairs of the Society. The idea had succeeded. These resignations had admittedly crippled the quorum...
The State of Andhra Pradesh Vs. Srinivasa Trading Co.
Court: Andhra Pradesh
Decided on: Jul-18-1984
Reported in: [1986]61STC208(AP)
Anjaneyulu, J.1. This tax revision case is filed against the consolidated order of the Sales Tax Appellate Tribunal dated 24th September, 1979. The assessee is a dealer in the purchase of paddy and sale of rice. The assessee purchased paddy within the State of Andhra Pradesh and, after converting the same into rice, sold the resultant rice in the course of inter-State trade. Before the Commercial Tax Officer, the assessee claimed that he is entitled under section 15(c) of the Central Sales Tax Act for the reduction of the amount of tax paid on the purchase of paddy within the State. The Commercial Tax Officer accepted the contention of the assessee and allowed the reduction. The Deputy Commissioner of Commercial Taxes revised the orders of the Commercial Tax Officer holding the view that section 15(c) of the Central Sales Tax Act does not contemplate reduction of tax where the rice is sold in the course of inter-State trade or commerce. Against the order of the Deputy Commissioner of C...
Sirpur Paper Mills Ltd. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Jul-16-1984
Reported in: 1985(4)ECC186; 1984(17)ELT217(AP)
Seetharam Reddy, J.1. Common point is involved and therefore, these two Writ Petitions are disposed of by a common order. 2. M/s. Sirpur Paper Mills Ltd., Hyderabad, who is the petitioner in these two cases, claims concessional rates of excise duty for the years 1976 and 1977 by seeking to issue a certiorarised mandamus for quashing the order of the Government of India confirming the orders of the Assistant Collector of Central Excise and the Appellate Collector of Central Excise and a consequential direction for the refund of excess duty collected. 3. The format of the case in brief is - the petitioner, a public limited company, carries on the business of manufacturing paper at Sirpur-Kaghaznagar. The petitioner enlarged their production capacity by installing new paper machines in their manufactory, which came into production from about the month of April 1967. The Government of India, first respondent herein, by their notification No. 163/65 dated 1-10-1965 extended concessional rat...
Kuldeep Wines Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-16-1984
Reported in: [1988]68STC198(AP)
Y.V. Anjaneyulu, J.1. This tax revision case is filed against the order of the Sales Tax Appellate Tribunal dated October 30, 1981, affirming the assessment made by the Commercial Tax Officer rejecting the assessee's claim that excise duty of Rs. 32,895 did not constitute part of the sale price and is therefore not includible in the turnover. The Tribunal also affirmed the estimate of gross profit at 35 per cent on the excise duty and the inclusion of the same in the turnover assessed finally. A few facts may be stated to appreciate the matter in dispute. The assessee is a dealer in liquors. The assessee imported liquor from Bangalore. It was purchased from Khoday Brewing and Distilling Industries, Bangalore, under a bill issued on 24th February, 1977. The value of the liquor purchased was Rs. 22,880. The assessee sold the same for Rs. 25,000 to Chaman Wines, Hyderabad, under a bill issued on 2nd March, 1977. For the purpose of securing the release of the liquor from the bonded warehou...
Dasarathi Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-13-1984
Reported in: AIR1985AP136
ORDER1. The State of Andhra Pradesh, by its G.O.Ms. No.862 dated August 19, 1977, had appointed the petitioner as poet Laureate in Telugu with effect from 15th August 1977. Initially the appointment was limited for a period of five years and carried an honorarium of Rs.6,000/- per annum. But the State Government had, by a subsequent order made in G.O.Ms.No.1155 of 4th December, 1978 raised the honorarium payable to the petitioner from Rs.6,000/- to Rs.12,000/- per annum in addition to allowing him free use of motor car with a monthly allowance of Rs.250/- for its running and free telephone facility and the services of an attender. Within a few months thereafter, the Government issued G.O.Ms.No.514 of 30th May, 1981 converting the petitioner's limited term of appointment into one of life appointment. Normally, the petitioner would have continued as Telugu Poet Laureate of the State for the rest of his life drawing an annual honorarium of Rs.12,000/- and enjoying free use of a motor car,...
Ananda Rao Vs. Joint Collector, West Godavari, Eluru and ors.
Court: Andhra Pradesh
Decided on: Jul-12-1984
Reported in: AIR1985AP162
ORDER1. Ch. Ananda Rao, the petitioner in Writ Petition Nos. 5303 and 6352 of 1983 is the owner of an extent of 1 acrein R.S.No.18/2A1 of Govaravaram Village, Eluru Taluk, West Godavari Dist. He made an application to the Joint Collector, Eluru, the Licensing Authority under the A.P.Cinemas (Regulation) Act and the Rules made thereunder (hereafter called the Act the Rules) for permission to construct a cinema hall in the said land. By proceedings dt 29-4-83, the Licensing Authority accorded permission. On 3-5-83, the Principal, St. Therisa's College, Eluru the 2nd respondent made a representation that the land on which permission was granted for construction of the cinema theatre was included in the mast plan prepared under the Town Planning Act, that the area was earmarked as a residential zone where construction of cinema halls is prohibited, that there are educational institutions, a college and a Hostel for Women nearby and that it would be a perpetual nuisance if theatre comes up ...
Syed Sultan Pai Vs. Syed Bikhu Saheb (Deceased by Lrs) and ors.
Court: Andhra Pradesh
Decided on: Jul-11-1984
Reported in: AIR1986AP342
1. The unsuccessful plaintiff is the appellant. She laid the suit seeking specific performance of the Khararnama, Ex. A1 dt. 14-7-1972 and for possession of Ac. 3.00 of the plaint schedule property and for mesne profits.2. The case of the plaintiff is that the first defendant had two sons viz., the second defendant and her husband, late Syed China Janvalli alias Basha. Her husband and the second defendant purchased Ac. 7-01 cent of land under Ex. B-3. She was married in 1969 and her husband died on July 13, 1972 at Madras. His body was brought to their village Rachapudi in Addanki Taluk, Prakasam District. On that day i.e., 14-7-72 there was an agreement between the parties that Ac. 3.00 of land would be given to her for her maintenance. Subsequently the second defendant resiled therefrom. In fact the defendants had nine acres of land in the village apart from a house and had also a house at Madras and were doing money lending and charcoal business. Thereby she pleads that the defendan...
B. Rama Rao Vs. the Secretary, Regional Transport Authority, Srikakula ...
Court: Andhra Pradesh
Decided on: Jul-09-1984
Reported in: AIR1985AP166
P.A. Choudary, J.1. These two matters relate to the grant of a temporary permit under S.68-F(1-C) of the Motor Vehicles Act in favour of K. Ramulu on the route of Cheepi to Boddapadu. The route of Cheepi to Boddapadu is part of another bigger route called Itchapuram to Visakhapatnam, which was notified under S.68-D of the Motor Vehicles Act. The scheme was approved in the year 1975 and according to the terms of the scheme no private operator could ply his stage carriage on the overlapping route of the State transport Undertaking had made certain proposals on 22-9-83 to amend the scheme approved in the year 1975. One of the amendments to the approved scheme proposes to permit the holders of stage carriage permits to ply on such route or routes which partially overlap the proposed route. It appears, Cheepi to Boddapadu might fall within that amendment. The Secretary, Regional Transport Authority,Srikakaulam, taking the view that the route Cheepi to Boddapadu which falls under the propose...
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