Andhra Pradesh Court February 1985 Judgments
Parvathi Devi and ors. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-28-1985
Reported in: [1987]164ITR675(AP)
P.A. Choudary, J.1. In this Referred Case No. 106 of 1979, the following two questions have been referred for the opinion of this court. The two questions are : '1. Whether, on the facts and in the circumstances of the case, the purchase by the assessee of acres 10-13 guntas of land on March 17, 1961, and the subsequent sales of the land on September 4, 1961, and September 20, 1962, constituted an adventure in the nature of trade 2. Whether, on the facts and in the circumstances of the case, the profit arising on the sale of land could be assessed in the hands of the assessee as an association of persons ?' 2. The facts of the case are : One Parvathi Devi, w/o Ramaswamy and one Radhakumari, w/o Umamaheswara Rao, joined with one K. Suryanarayana and V. Dasaradha Ramaiah and purchased acres 10-13 guntas (about 50,000 sq. yards) of land situated in Kheiratabad by a registered sale deed dated March 17, 1961, for a total consideration of Rs. 45,000. The land was purchased from the original...
Tag this Judgment!Dodiyala Krishnaprasada Rao Vs. K. Jayasri and ors.
Court: Andhra Pradesh
Decided on: Feb-28-1985
Reported in: AIR1986AP126
Kodandaramayya, J.1. This appeal arises out of an action laid by the plaintiff the daughters of the 1st defendant for maintenance and other reliefs.2. The plaint case is that the 1st defendant was not maintaining the petitioners nor spending any amount for their education since May 1972 and turned out them and their mother out of the family house at Katevaram without any justification in May 1973 and the plaintiffs could not live with the 1st defendant without their as the mother of the 1st defendant and also, the sister of the 1st plaintiff or the 2nd plaintiff should marry the son of the sister of the 1st defendant and they apprehend that they would bring even criminal force against them for that purpose, it is also alleged that the 1st defendant became callous and kept a concubine named Sambrajgam permanently at Guntur and hence the suit (1) for maintenance of all the plaintiffs. (2) for marriage expenses of plaintiffs 1 to 3(3) for customary gifts of pasupukumkuma and residential a...
Tag this Judgment!Commissioner of Income-tax Vs. Raj Brothers
Court: Andhra Pradesh
Decided on: Feb-26-1985
Reported in: [1987]165ITR720(AP)
Anjaneyulu, J. 1. This reference made at the instance of the Commissioner of Income-tax under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), was disposed of by us, by our judgment dated October 22, 1984. Learned Standing Counsel for the Income-tax Department brought to our notice through a letter dated January 30, 1985, that the reference was answered on the basis that one of the partners died during the accounting year relevant to the assessment year 1977-78 while in fact there was only a retirement of the partner. Learned standing counsel submitted that the application of section 187 of the Act will have a different effect in the event of there being only a retirement of a partner instead of death. Learned counsel for the respondent, Sri A. Satyanarayana, agreed that we may recall the judgment already delivered, hear arguments afresh and answer the question referred to us in the light of correct facts. We recall our judgment dated October 22, 1984, accordingly. We ...
Tag this Judgment!T. Satyanarayana Vs. Labour Court, Guntur and anr.
Court: Andhra Pradesh
Decided on: Feb-26-1985
Reported in: (1988)ILLJ133AP
1. The Court at admission stage made the following ORDER :- This writ petition is directed against the endorsement of the Labour Court, Guntur, returning the appeal filed by the petitioner barred by time. It is also mentioned in the endorsement that the Labour Court has no power to condone the delay in filing the second appeal. The endorsement says that the "short order" was received by the petitioner on 29th May 1984, that the second appeal has to filed within thirty days from the date of receipt of the short order i.e., on or before 28th June 1984, but that the second appeal was received by post on 9th July 1984, and therefore it is barred by ten days. 2. The petitioner says that the short order means only the operative portion and that after receiving the short order, he applied for the full text of the judgment of the first appellate authority on 30th May 1984 itself. He says that it was supplied to him along with letter dated 20th June 1984. The original letter is placed before me...
Tag this Judgment!Gowru Muttaiah Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-26-1985
Reported in: [1987]65STC289(AP)
P.A. Choudary, J. 1. The petitioner in this T.R.C. is a dealer within the meaning of the A.P. General Sales Tax Act. The petitioner deals in paddy and rice. On 25th March, 1976, the assessment of the petitioner relating to the assessment year 1971-72 was made by the assessing authority on beast of judgment basis. Tax was imposed on a total estimated turnover of Rs. 10,00,000. 2. Against that order of assessment, the petitioner-assessee preferred an appeal to the Assistant Commissioner under section 19 of the abovementioned Act. That appeal was partly allowed be the appellate authority and assessment was confined by the appellate authority to a turnover of Rs. 2,56,210. 3. Long prior to the order of assessment made on 25th March, 1976, the record slips and other materials in possession of Jayalakshmi Rice Mill which is a third party to these proceedings were inspected by the assessing authority. But the material which those books furnished was not taken note of by the assessing authorit...
Tag this Judgment!Bio-visual Products Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-25-1985
Reported in: [1986]63STC476(AP)
P.A. Choudary, J. 1. The petitioner in these tax revision cases is a dealer within the meaning of the provisions of the Andhra Pradesh General Sales Tax Act. He was registered as a dealer under the provisions of the Central Sales Tax Act. For the assessment years 1972-73 and 1975-76, the petitioner had sold certain goods in the course of inter-State sales to Delhi dealers. The Delhi dealers had issued D form certificates purporting to be under the provisions of the Central Sales Tax Act. Sales effected in the course of inter-State transactions following the procedure prescribed by the Central Sales Tax Act and supported by appropriate declarations would suffer a lesser rate of tax. Such sales were to be assessed with concessional rate of tax of 3 per cent. up to 1st July, 1975, and at 4 per cent. thereafter. 2. For the assessment years 1972-73 and 1975-76, the petitioner filed D forms which were obtained from the Delhi buyers which were held to be educational institutions, for a total ...
Tag this Judgment!G. Subbarama Naidu Vs. the Joint Collector, Chittoor Dist. and ors.
Court: Andhra Pradesh
Decided on: Feb-22-1985
Reported in: AIR1986AP82
1. The lorry was seized on the ground that an offence under the Essential Commodities Act was committed. The Joint Collector refused to release the lorry when an application was made by the appellant on the ground that the vehicle is consistently involved in a series of offences. Hence the writ petition was filed by the owner. But the learned single Judge dismissed the writ petition holding that the Joint Collector exercised his discretion declining to release the lorry and there is no error of law or jurisdiction. It is against this Judgment that the present writ appeal is preferred.2. Heard both sides. We do not think that the learned single Judge is justified in saying that the lorry cannot be released since it was involved in a number of offences. We gain support for our view from the proviso to S. 6A of the Essential Commodities Act, which reads as under :'Provided further that in the case of any vehicle, vessel or otherwise conveyance used for the carriage of goods or passengers ...
Tag this Judgment!Sree Venkata Durga Aluminising Works Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-20-1985
Reported in: [1986]63STC445(AP)
P.A. Choudary, J.1. This tax revision case has been filed by Messrs. Sree Venkata Durga Aluminising Works Nandigama of Krishna District against an order passed by the Sales Tax Appellate Tribunal in T. A. No. 56 of 1981 dated 31st December, 1982. 2. The petitioner is a dealer within the meaning of the Andhra Pradesh General Sales Tax Act. Among the commodities which he sells and with which we are concerned in this tax revision case are 'nails' made out of iron and steel. The claim of the petitioner is that the sale of the 'nails' falls under item 2 of the Third Schedule of the Sales Tax Act and is therefore exempt from sales tax. The argument of the petitioner is that 'nails' are made out of iron, and as iron is a declared commodity multiple taxation of iron or its products is not permissible. Accordingly he claimed that the sales of 'nails' should be excluded from the taxable turnover. This claim of the petitioner has been rejected by the Commercial Tax Officer, Krishna, by his order ...
Tag this Judgment!Shah Pratap Chand Kantilal and Co. and anr. Vs. the State
Court: Andhra Pradesh
Decided on: Feb-20-1985
Reported in: [1986]63STC312(AP)
P.A. Choudary, J.1. The petitioner is a dealer in glass marbles and other goods. For the assessment years 1978-79 and 1979-80, the petitioner has purchased glass marbles worth Rs. 1,01,390 and Rs. 78,934 respectively from a registered dealer in the State. The petitioner says, that he paid tax on those purchases at the rate of 6 per cent. under item 123 of the First Schedule of the Andhra Pradesh General Sales Tax Act. Later on, the petitioner in the course of his business, resold those marbles in the State. He says that he did not charge sales tax on the sale bills as they are second sales. He claimed before the Commercial Tax Officer that his sales of glass marbles come under item 123 of the First Schedule of the A.P. General Sales Tax Act (hereinafter referred to as 'the Act'). His contention was that glass marbles fall under glassware. That contention was accepted by the Commercial Tax Officer. But the Deputy Commissioner, exercising his revisional jurisdiction under section 20 of t...
Tag this Judgment!A. Shanta Rao Vs. State Transport Appellate Tribunal, Hyderabad and or ...
Court: Andhra Pradesh
Decided on: Feb-20-1985
Reported in: AIR1985AP256
1. State Transport Appellate Tribunal is to exercise its quasi-judicial functions, falls for consideration in this case.2. The brief facts are like this: -The petitioner is plying a state carriage bus on an inter-state route from Nivagam to parlakimidi. As the route was not very profitable, and as the petitioner was having spare time for his vehicle from 10-30 a.m. to 12 noon at Hirmandalam, the petitioner made an application for variation of the conditions of his permit, granting an additional trip from Hiramandalam to Kothur during the aforesaid idle spare time. The petitioner also stated that there was no change in the existing timings of his vehicle in its trips on the other sectors of the route. The Andhra Pradesh State Road Transport Corporation stated that it had no objection. The third respondent and other objectors, however, raised objections to the notification, as according to them, the additional trip is shown as Parlakimidi to Hiramandalam instead of Hirmandalam to Kothur....
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