Andhra Pradesh Court November 1986 Judgments
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Commissioner of Income-tax/Wealth-tax Vs. Polisetty Somasundaram Chari ...
Court: Andhra Pradesh
Decided on: Nov-12-1986
Reported in: [1990]183ITR377(AP)
Rama Rao, J.1. The questions referred under section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner are: '(1) Whether, on the facts and in the circumstances of the case, the Income of the assessee was entitled to exemption under section 11(1) of the Income-tax Act, 1961? (2) Whether, on the facts and in the circumstances of there case, the Income-tax Appellate Tribunal was justified in holding that the assessee satisfied the requirements of section 13(2)(a) and that the provisions of section 13(2)(h) were not applicable?' 2. The concerned assessment years are 1972-73, 1973-74 and 1974-75. The assessee is a public charitable institution the objects of which are the establishment of educational institutions for the advancement of knowledge and education and running and maintenance of educational institutions of any kind. The Income-tax Officer found that the objects were within the provisions of section 2(15) of the Act but, however, held that the income of the in...
Government of Andhra Pradesh and ors. Vs. B.V.S. Sai Prasad and ors.
Court: Andhra Pradesh
Decided on: Nov-12-1986
Reported in: (1987)IILLJ239AP
Bhaskara Rao, J. 1. The High Court of Andhra Pradesh in exercise of the powers conferred by Article 299 (1) and (2) of the Constitution of India has framed the A.P. High Court Service Rules, 1975. Rule 3 of the said Rules to the extent relevant reads as under : '3. Constitution :- The Service shall consist of the following divisions, categories and sub-categories of Officers, namely : Division I (Gazetted Posts) Category 1 .. Registrar (Administration) Registrar (Judicial) Category 2 .. Joint Registrar Category 3 .. (a) Deputy Registrars (b) Secretary to the Chief Justice-cum-Dy. Registrar. Category 4 .. (a) Assistant Registrars (b) Special Officer Category 5 Section Officers, Court Officers, Scrutiny Officers, Accounts Officer. Category 6 Court Masters, Personal Assistants to Judges, Personal Assistants to Registrars. Division II (Non-Gazetted) Category 1 .. Translators and Dy. Section Officers Category 2 .. Overseer Category 3 .. Assistant Section Officers Category 4 .. (a) Assistant...
Challa Ramaiah and anr. Vs. Desu Guruvaiah
Court: Andhra Pradesh
Decided on: Nov-11-1986
Reported in: AIR1989AP56
ORDER1. The decree-holder filed E.P, No. 170 of 1984 in O.S. No. 466 of 1981 on the file of the Principal District Munsif, Nandyal, under Order 21, Rule 66 of the Civil P.C. for realisation of the decretal amount by selling the E.P. schedule immovable property i.e. residential house. The judgment-debtor raised an objection that he is an agricultural labourer and he has noother property except the residential house and it is not liable to be attached and sold under Section 60, CPC and the E.P. has to be dismissed.2. On behalf of the decree-holder, three witnesses were examined and similarly three witnesses were examined on behalf of the judgment-debtor. The learned District Munsif considering the evidence found that the judgment-debtor's family is not owning any agricultural lands, that the judgment-debtor is a mason by profession, that he is getting Rs. 2.V- per day and he is not entitled to the benefit of Section 60. C.P.C. The District Munsif disbelieved the evidence of P.Ws. 2 and 3...
S. Appala Narasamma Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-07-1986
Reported in: (1987)63CTR(AP)148; [1987]168ITR17(AP)
Jeevan Reddy, J.1. The Tribunal has stated the following question 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 transfer giving rise to the liability to capital gains tax arose on March 25, 1970, when possession of the assessee's lands was handed over to the Town Planning Trust, Visakhapatnam, or the transfer took place on March 22, 1971, when the award was passed by the Land Acquisition Officer, Visakhapatnam ?' 2. The facts relevant to the question are : The land of the assessee was acquired for the Town Planning Trust under the provisions of the Land Acquisition Act. During the course of the land acquisition proceedings, possession of the land was delivered voluntarily by the assessee to the Town Planning Trust on March 25, 1970. The award was passed on March 22, 1971. In the assessment proceedings, the question arose, in which year did the capital gain arise In other words, the question was whethe...
D. Pitchaiah Vs. Assistant Commercial Tax Officer, Rajahmundry and ors ...
Court: Andhra Pradesh
Decided on: Nov-06-1986
Reported in: [1987]66STC283(AP)
ORDER1. The relief prayed for in this writ petition with regard to the constitutional invalidity of clauses 2(iii)(a) and 2(viii) of Act 18 of 1985 is concluded by the decision of this Court in W.P. No. 841 of 1985 and batch, dated 3rd November, 1986 (Padmaja Commercial Corporation v. Commercial Tax Officer [1987] 66 STC 26) wherein it is held that the proceedings for levy of sales tax on works contract is valid. 2. The learned counsel for the petitioner however contends that the assessing authority issued a notice to the third party restraining them from paying the amount of Rs. 8 lakhs to the petitioner. It is not in dispute that either the provisional assessment or the assessment is not made as yet. Before making any provisional assessment, the respondent has no jurisdiction to call upon the third party to withhold the payment to the petitioner. In so far as the issuance of notice or a direction for withholding the payment is concerned, it is quashed. The assessing authority is not ...
Commissioner of Income-tax Vs. Navabharat Enterprises (P.) Ltd.
Court: Andhra Pradesh
Decided on: Nov-05-1986
Reported in: [1988]170ITR326(AP)
Rama Rao, J.1. The question referred at the instance of the Commissioner of Income-tax is : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction under section 35B of the Income-tax Act, 1961, in respect of Rs. 2,05,211 incurred for export credit guarantee insurance ?' 2. The assessee claimed weighted deduction of certain items of expenditure amounting to Rs. 10,74,535. Out of this amount, the Income-tax Officer declined to allow the claim for an amount of Rs. 6,02,113. Out of the amounts disallowed by the Income-tax Officer, a sum of Rs. 2,05,211 represented the expenditure incurred for export credit guarantee insurance and both the appellate authorities concurrently held that weighted deduction should be allowed and this reference is concerned with this amount only. The appellate authorities held that the payment is made to the export credit guarantee corporation for the information furnished to the assessee regarding credit-worth...
Boddu Ramaiah Vs. Government of India and ors.
Court: Andhra Pradesh
Decided on: Nov-04-1986
Reported in: 1988(15)ECC79; 1988(32)ELT355(AP)
1. The petitioner is a partnership firm represented by its partner one Boddu Ramaiah. The firm deals in Stainless Steelware. While the partner was out of station, the officers of the Custom House, Visakhapatnam, questioned Boddu Atchutharama Gupta, son of he partner, who was present in the shop, as to whether he was in possession of they goods of foreign origin and seized certain goods consisting of Cassette Recorder etc. on the ground that they were imported illegally. The seizure is said to have take place on 7-9- 1978. Thereafter the requirement of the show cause notice and other formalities were dispensed with, as in his statement, the junior partner has stated that the case may be adjudicated without a show cause notice. On the basis of the material, the Assistant Collector, Customs, respondent No 3, on 11- 9-1978 held that the seized goods were illegally imported and acquired in violation of the prohibition imposed under Section 3 of the Imports and Exports (Control) Act, 1974 re...
M. Venkatesh Vs. the Officer In-charge, Sainya Farm Military Farm Secu ...
Court: Andhra Pradesh
Decided on: Nov-04-1986
Reported in: AIR1988AP281
ORDER1. These four - writ petitions pertain to common points and therefore, they could be disposed of for together. 2. The petitioner seek a mandamus directing the secretary, Ministry of Defence, to continue the milk supplies made by the petitioners while declaring proceedings of the Officer-in-charge, Military Farm, Secunderabad dt. 8-10-1985 by which it has been stated that millk from now on will be procured from the local milk scheme i.e. Dairy Development Corporation', as illegal and arbitrary. For the purpose of narrative, W.P. No. 11827185 is referred. 3. The relevmt facts in brief are: The petitioner has been supplying milk regularly since 15 years to the Sainya Farm (Military Farm) Secunderabad who is the 1st respondent herein, which caters to the military personnel centred around the Twin Cities of Hyderabad and Secunderabed. He has been supplying in huge quantities uninterruptedly to the satisfaction of the 1st respondent and for that purpose he had to build up sufficient inf...
Padmaja Commercial Corporation Vs. Commercial Tax Officer, Vijayawada ...
Court: Andhra Pradesh
Decided on: Nov-03-1986
Reported in: [1987]66STC26(AP)
Rama Rao, J.1. The writ petitions are for issuance of an appropriate writ directing the respondents to forbear from levying sales tax on works contract, hire-purchase and lease transactions for the assessment year 1983-84 onwards. 2. The averments in the writ petitions may be briefly stated : The petitioners were not liable to levy of sales tax on transactions relating to works contract till the assessment year 1983-84. Relying upon the Forty-sixth Constitution Amendment Act of 1982 which came into force from 2nd February, 1983 and Act 18 of 1985 amending the A.P. General Sales Tax Act, the notices proposing to levy sales tax on words contract transactions were issued. It is stated by the petitioners that though 'the tax on sale or purchase of goods' includes transfer of goods involved in execution of works contract by insertion of clause (29A) in article 366 of the Constitution the levy of tax is incompetent in the absence of the Act passed by Parliament pursuant to article 286(3)(b) ...
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