Andhra Pradesh Court November 1986 Judgments
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Maruthi Talkies Vs. the Entertainment Tax Officer, Bhimavaram
Court: Andhra Pradesh
Decided on: Nov-27-1986
Reported in: [1988]71STC96(AP)
K. Bhaskaran, C.J.1. The sole question that falls for decision in this batch of writ petitions is whether, after the reduction in gross collection capacity of the theatre, the proprietor or the exhibitor thereof, who opted for payment of a specified amount every week as agreed to in terms of section 5 of the A.P. Entertainments Tax Act, 1939 (Act 10 of 1939), hereinafter referred to as 'the Act', is entitled to claim during the continuance of the agreement, that is from the date of such reduction in the gross collection capacity till the end of the financial year during which the agreement is valid, a reduction in tax in proportion to the reduction in the gross collection capacity of the theatre. 2. We will state the facts in W.P. No.15992 of 1986 for understanding the nature of the question of law raised; the petitioner, who had opted for paying entertainment tax in respect of his theatre under section 5 of the Act, agreed to pay for the year 1984-85 at the rate of Rs. 6,634 per week ...
Dharma Reddy Vs. Sub-collector, Bodhan and ors.
Court: Andhra Pradesh
Decided on: Nov-27-1986
Reported in: AIR1987AP160
K. Bhaskaran, C.J.1. Sub-sec. (1) S. 3 of Andhra Pradesh Assigned Lands (Prohibition of Transfers) Act, 1977 (Act 9 of 1977) for short 'the Act' reads :'3. Prohibition of transfer of assigned lands. - (1) Where before or after the of this Act any land has been assigned by the Government to a landless poor person for purposes of cultivation or as a house-site then, notwithstanding anything to the contrary in any other law for the time being in force or in the deed of transfer or other document relating to such land, it shall not be transferred and shall be deemed never to have been transferred; and accordingly no right or title in such assigned land shall vest in any person acquiring the land by such transfer.'The terms 'assigned land' and 'landless poor person' are defined in the Act by sub-sec. (1) and (3) of S. 2 as follows :'(1) 'assigned land' means land assigned by the Government to the landless poor persons under the rules for the time being in force, subject to the condition of ...
Duncans Agro Industries Ltd. and anr. Vs. Assistant Collector of Centr ...
Court: Andhra Pradesh
Decided on: Nov-24-1986
Reported in: 1987(32)ELT350(AP)
Jeevan Reedy, J.1. Common questions of law arise in this batch of Writ Petitions, hence they are disposed of under a common order. Indeed, the points raised by the petitioners are concluded by the decision of a Bench of this Court dated 1-8-1985, in Writ Appeal No. 181/1980, etc. Learned Counsel for the petitioners, however, argued that the said decision proceeds on a concession made by the counsel for the petitioners which, as a fact was never made and that, therefore, the petitions are entitled to urge all the contentions that are open to them, in this batch of writ petitions. We have perused the judgment of the Bench. We do not agree with the counsel for the petitioners that the judgment is based upon a concession, or that it does not pronounce upon the main question arising therein which is also the question arising herein. Before however we elucidate our view, we think it necessary to state the facts relevant to the question. It would be sufficient for our purposes if we mention t...
Andhra Pradesh Adimajati Seva Sangham and ors. Vs. Guntur Municipal Co ...
Court: Andhra Pradesh
Decided on: Nov-22-1986
Reported in: AIR1987AP193
Y.V. Anjaneyulu, J.1. Encephalitis is an acute inflammation of the brain. One form is known as sleepy sickness because of the sleepness that is often a symptom of the disease. Sleepy sickness was first reported in 1917 in Vienna. Over the next seven years it spread throughout the world killing thousands of young fit people. It then died down and disappeared. Some victims of the 1917-24 epidemic derived with severe Parkinsonism. A dozen or so viruses are known to cause various other forms of encephalitis. Most are transmitted by mosquitoes or ticks but these forms are virtually unknown to Western Europe.2. One form of encephalitis is, what has come to be popularly known as 'Japanese Encephalitis'. This Japanese Encephalitis virus infection is known to occur in Eastern Siberia, China, Korea, Taiwan, Japan, Malaya, Vietnam, Thailand, Singapore and India. The mosquito Culex Teritaeniorhynchus is the major vector species. It is a mortal mosquito which breeds in rich fields and preferentiall...
Dadala Ramanayya Vs. Tax Recovery Officer
Court: Andhra Pradesh
Decided on: Nov-21-1986
Reported in: [1987]168ITR266(AP)
Jeevan Reddy, J.1. This writ petition is filed for the issuance of a writ, order or direction calling for the records relating to the sale of the petitioner's immovable properties held on March 13, 1984, and to quash the sale. The facts relevant are as follows : The petitioner says that he is a resident of Yanam, which was formerly a French territory and which become a Union territory with effect from August 16, 1962, when the 14th Amendment to the Constitution took effect. The Income tax Officer, A-Ward, Circle-1, Kakinada, initiated assessment proceedings against the petitioner. He wanted to treat certain immovable properties situated in Kakinada town as belonging to the petitioner. Though the petitioner denied the same, it was held that those properties are held by him. Since he was unable to explain the source of income with which those properties were acquired, assessments were made and tax payable was determined. This happened during the assessment year 1964-65. In the subsequent...
Gill and Co. Vs. Commissioner of Commercial Taxes, Andhra Pradesh, Hyd ...
Court: Andhra Pradesh
Decided on: Nov-20-1986
Reported in: [1987]65STC232(AP)
Jeevan Reddy, J.1. This appeal is preferred against the order of the Commissioner of Commercial Taxes, passed in exercise of the power of revision conferred upon him by sub-section (1) of section 20 of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act). 2. The relevant facts are the following : On the basis of the return filed by the assessee, assessment was made on 2nd February, 1979, by the assessing authority. The assessee says that certain sales which were really second sales were subjected to tax inasmuch as he could not produce the E-II forms before the assessing authority. He says that the said forms could not be filed by him before the assessing authority inasmuch as they were not made available to him by the out-State dealer in time. After receiving the E-II forms from the out-State dealer, the petitioner says, he filed a revision under sub-section (2) of section 20 of the Act before the Deputy Commissioner. He enclosed E-II forms to his revision petition. T...
D. Kalavathi Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Nov-20-1986
Reported in: AIR1987AP150
K. Bhaskaran, C.J.1. This Writ Petition under Art. 226 of the Constitution is by one Smt. Kalavathi for the issue of a writ of Habeas Corpus for setting at liberty her husband, Shivasari Gangadhar (hereinafter referred to as 'the detenu') who is undergoing detention pursuant to the order dt. 6-6-1986 passed under S. 3 of the Prevention of Blackmarketing and Maintenance of Supplies of Essential Commodities Act, 1980 by the second respondent the District Magistrate (District Collector), Adilabad. The gravamen of the charge against the detenue is that he is the registered owner of lorry bearing No. ATJ 3041, and that he had been transporting paddy from Adilabad District in this State to Dharmabad District in Maharashtra State by making use of that lorry, without any permit in that behalf, which act amounted to violation of Cl. 3 of the A.P. Paddy (Restriction on Movement) Order read with S. 7 of the Essential Commodities Act, 1955. In the operative portion of the grounds it is stated as f...
Andhra Pradesh Carbides Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-19-1986
Reported in: [1992]198ITR386(AP)
B.P. Jeevan Reddy, J.1. The following question is referred for our opinion under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest paid in respect of borrowing from the Andhra Pradesh Industrial Development Corporation Limited by the assessee could not be allowed to be set off against the interest income earned by the assessee of the Rs. 12,497 in the assessment year 1978-79 ?' 2. The assessment year concerned is 1978-79. The assessee-company was incorporated of November 22, 1975, with the object of establishing a plant for the manufacture of calcium carbide on the outskirts of Kurnool town in Dinnadevarapadu village. In the accounting year relevant to the assessment year 1978-79, the company earned interest income of Rs. 12,497 and the other miscellaneous income of Rs. 2,450. The interest income was earned by making fixed deposits of the contribution raised from the sharehol...
Shairkhan Mohammed Abdullah Vs. the District Collector, Kurnool and or ...
Court: Andhra Pradesh
Decided on: Nov-17-1986
Reported in: AIR1987AP199
Bhaskaran, C.J.1. Pursuant to a notification under S. 4(1) and a simultaneous declaration under S. 6 of the Land Acquisition Act ('the Act'), dispensing with enquiry under S. 5-A invoking S. 17(4), 4.03 acres of land belonging to the appellant-petitioner was sought to be acquired for a public purpose, to wit, for providing house-sites for the weaker sections, like the Kuruvas. The appellant's writ petition was one for the issue of a writ of mandamus declaring the notification under S. 4 and declaration under S. 6 relating to the acquisition of the said 4.03 acres as illegal and unconstitutional, and for other incidental reliefs. The learned single Judge disposed of the writ petition setting aside the declaration under S. 6 of the Act, and directing the first respondent, the District Collector, to conduct an enquiry under S. 5-A of the Act after giving due notice and opportunity of being heard to the petitioner as well as the beneficiaries, who got themselves impleaded in the writ petit...
Assistant Collector of Central Excise, Guntur Vs. Andhra Fertilizer Lt ...
Court: Andhra Pradesh
Decided on: Nov-13-1986
Reported in: 1989(19)ECC99; 1989(20)LC177(AP); 1987(32)ELT343(AP); [1989]175ITR549(AP); [1989]72STC299(AP)
P.A. Choudary, J.1. This is a writ appeal filed against the judgment of a learned single Judge allowing W.P. No. 4815 of 1977 and directing the Assistant Collector, Central Excise, Guntur, to refund to the writ petitioner-company an amount of Rs. 3,59,113.68 which was collected as excise duty from the writ petitioner-company for the period of March, 1969. The quantity of fertilizer which is the subject-matter of this writ litigation was manufactured by the petitioner-company by that date. But the fertilizer so produced was packed and was not made ready by then for marketing. On that basis the department demanded on that quantity of fertilizer payment of excise duty by taking the position that although the fertilizer was produced prior to the above crucial date, the production could not be considered complete because the fertilizer was not marketable. The department held that only when the fertilizer so produced was loaded into bags and was made marketable, its production should be deem...
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