Andhra Pradesh Court December 1986 Judgments
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The Andhra Pradesh State Road Transport Corporation Vs. Narasavva and ...
Court: Andhra Pradesh
Decided on: Dec-19-1986
Reported in: AIR1987AP127
Raghuvir, J.1. Chakali Sangaiah was a farm servant. He was a resident of Devi village in Kamareddy taluk of Medak District. He died on March 19, 1978 in a Motor accident. The accident occurred while Sangaiah was driving a bullock-cart at 5 Kms. stone on Kamareddy-Yellareddy highway. The Andhra Pradesh Road Transport Corporation vehicle APZ 2727 dashed against the cart. The cart turned turtle and broke into pieces. One of the bulls died. Sangaiah died at the spot.2. The dependants of the deceased-mother, spouse and son - the three claimed Rs. 50,000/- before the Motor Accidents Tribunal. In the inquiry it was disclosed Sangaiah was 24 years of age at his death. He was paid Rs. 100/- salary for a month by his employer. On the above evidence the Tribunal held that deceased would have lived up to 65 years. The dependency of the three claimants on that basis was determined at Rs. 600/- per annum. Compensation of Rs. 24,000/- was awarded to them. Rs. 2,000/- was awarded to the spouse of the ...
Dr. Mir Masood Ali Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-18-1986
Reported in: [1988]169ITR521(AP)
Y.V. Anjaneyulu, J. 1. This is a reference made under Section 256(1) of the Income-tax Act, 1961, by ('the Act' for short) the Income-tax Appellate Tribunal for the income-tax assessment years 1965-66 and 1966-67 at the instance of the assessee. The question referred is : 'Whether, on the facts and in the circumstances of the case, the assessment of capital gains tax under Section 52(2) of the Income-tax Act, 1961, for the assessment years 1965-66 and 1966-67 was ab initio void for the reason that the previous approval of the Inspecting Assistant Commissioner was not obtained before treating the full value of the consideration for the concerned capital asset as the fair market value as on the date of the transfer under the above provision and, therefore, the Appellate Assistant Commissioner has no jurisdiction to direct the Income-tax Officer to rectify the defect ?' 2. Having regard to the settled law concerning the interpretation of Section 52(2), we consider it unnecessary to answer...
K. Subba Reddy Vs. Andhra Pradesh State Financial Corporation and ors.
Court: Andhra Pradesh
Decided on: Dec-16-1986
Reported in: AIR1987AP119
Sardar Ali Khan, J.1. A Division Bench of this High Court entertained some doubt about the opinion expressed by another Division Bench in Srinivasa Kandasari Sugar v. State, : AIR1976AP93 about the guidelines provided for implementation of the provisions of S. 29 of the State Financial Corporation Act, 1951 (for short 'the Act') and has referred the matter for consideration of a Full Bench for an authoritative pronouncement on the subject. Therefore, the entire W.P. No. 235 of 1982 has been referred to the Full Bench for a decision on the facts as well as the law applicable to the case.2. Since the entire W.P. has been referred to the Full Bench for a decision on the merits of the case, it becomes necessary to give a brief account of the fact of the case to indicate the controversy involved in the matter.3. The petitioner had applied for a loan of Rs. 99,500/- to the Andhra Pradesh State Financial Corporation (for short 'the Corporation') for carrying on business of manufacturing agric...
N. Kumara Rao Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-15-1986
Reported in: [1988]169ITR128(AP)
K. Ramaswamy, J.1. The two questions referred are as follows : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was transfer of funds by the assessee to his wife for the construction of house property as contemplated by section 64 of the Income-tax Act, 1961, or not (2) If the answer to the above is affirmative, whether the Tribunal was justified in apportioning the income arising out of the said property in the ration of 1 : 3 ?' The admitted facts are as follows : Smt. Indira, wife of the assessee, purchased a plot of land at Himayat Nagar and constructed the house bearing No. 3-6-723. The cost of the site is Rs. 10,000. The expenditure incurred for the construction is Rs. 86,502. In total, Rs. 96,502 was spent for the construction of the house. Out of this, it is found by the Tribunal that the assessee contributed a sum of Rs. 34,500. The income derived from the house was determined by the Income-tax Officer at Rs....
M. Sidda Lingama Naidu Vs. Licensing Officer-cum-asst. Secretary, R.T. ...
Court: Andhra Pradesh
Decided on: Dec-11-1986
Reported in: AIR1987AP154
Jayachandra Reddy, J.1. A question of considerable importance concerning the Transport authorities and the owners of the motor vehicles used as contract carriages or stage carriages arises in this case before us.2. In Writ Petition No. 5880 of 1978 and batch, a Division Bench consisting of the Chief Justice and Lakshmana Rao, J. Held that when a contract carriage is plied in contravention of the conditions of the permit by carrying passengers in excess of its authorised capacity it ceases to be a contract carriage from the point of view of its user and the excess passengers so carried can be treated as individual passengers who paid separate fares, and consequently it should be treated as 'stage carriage' for the purpose of levying tax. In arriving at such a conclusion the Division Bench took the view that in the case of a contract carriage the contracting party cannot consist of more than the maximum number of passengers the vehicle is authorised to carry, as per the conditions of the...
N. Narasimhalu and ors. Vs. Commissioner of Industries, Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Dec-08-1986
Reported in: (1987)IILLJ482AP
ORDER1. This writ petition is directed against notices issued by the respondents, that is, the Commissioner of Industries, A.P. Hyderabad and the General Manager, District Industries Centre, Srikakulam in closing down the Bristle and Mattress Fibre Industry, Baruva with effect from 29th February, 1984. The petitioners want a declaration that the closure is illegal and also ask for a direction to the respondents to reopen the industry forthwith. The respondents have issued a notice, dated 25th February, 1984 to all the petitioners in the said Unit saying that in as much as the said industry at Baruva has been running at loss since its inception, the Commissioner of Industries has ordered it to be closed with effect from 29th February, 1984 and that they proposed to do so and hence, their services are not needed w.e.f. 29th February, 1984 evening onwards. Again on 29th February, 1984, a notice was issued with reference to the earlier notice stating that the industry is closed down w.e.f....
G. Vasu Vs. Syed Yaseen SifuddIn Quadri
Court: Andhra Pradesh
Decided on: Dec-08-1986
Reported in: AIR1987AP139
Jagannadha Rao, J.1. This reference to a Full Bench has been made on the ground that there is a conflict between Division Bench judgments, viz. M. Janaka Lakshmi v. Madhava Rao, : AIR1973AP103 rendered by Chinnappa Reddi, J. (as he then was) and A. D. V. Reddy, J. on the one hand and Maddam Lingaiah v. Hasan CCCA Nos. 95 and 96 of 1969 dt. 22-9-1972 rendered by M. Krishna Rao J. and M. Ramchandra Raju J. and Ponna Satyavathi v. Pamu Surya Rao L. P. A. 158 of 1977 dt. 26-12-1978 rendered by Kuppuswami J. (as he then was) and P. A. Choudary J. on the other hand. The point arises in the context of the presumption under S. 118 of the Negotiable Instruments Act, 1881. In Janaka Lakshmi's case : AIR1973AP103 (supra) the Court disbelieved the defendant's plea as to the circumstances under which the promissory note was executed without consideration and the Court also disbelieved the plaintiff's story; but, even so, the Court held that even if the versions of both sides were not true, still th...
Ambica Tobacco Company (P.) Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-06-1986
Reported in: [1988]172ITR343(AP)
Rama Rao, J.1. The question referred is : 'Whether, on the facts and in the circumstances of the case, the income received from lease of machinery should be assessed as income from business or income from other sources ?' 2. The assessee-company was incorporated with the object of carrying on business of producers, cultivators and manufacturers of tobacco, cigars, cigarettes, etc. The machinery purchased for the purpose of manufacturing was leased out on a monthly lease of Rs. 6,000 and the machinery was not used by the assessee for the purpose of manufacturing. The Income-tax Officer negatived the plea of the assessee that the income from the leasing out should be assessed under the head 'Business' and held that it should be assessed under the head 'Other sources'. On appeal, the Appellate Assistant Commissioner upheld the order of the Income-tax Officer and on further appeal, the Income-tax Appellate Tribunal also confirmed that order. 3. Learned counsel for the assessee, Sri Ratnaka...
K.S.N. Murthy Vs. Indian Commerce and Industries Co. (Pvt.) Ltd.
Court: Andhra Pradesh
Decided on: Dec-03-1986
Reported in: (1988)ILLJ92AP
ORDERK. Ramaswamy, J.1. The petitioner is admitedly an employee of the respondent having worked as Clerk-cum-Typist for over 13 years. He submitted his letter of resignation on August 9, 1982 under Ex. P-1 giving one month's time and also issued a reminder under Ex. P-2. The petitioner claimed that he was relieved on August 14, 1982 and he laid an application under Section 44(2) of the Andhra Pradesh Shops and Establishments Act, 1966 (for short 'the Act') claiming several reliefs. Presently we are concerned with regard to the gratuity. The authority under the Act granted to the petitioner wages for two months and refused to grant gratuity. The petitioner carried the matter in appeal. The appellate authority confirmed the order of the competent authority. Thus this revision.2. The main ground on which both the tribunals have refused to grant the relief and which was reiterated by the learned Counsel for the respondent is that Section 40(3) of the Act enjoins on the employees to give no...
The Public Prosecutor Vs. Sagam Pratap Reddy
Court: Andhra Pradesh
Decided on: Dec-02-1986
Reported in: 1988CriLJ1057
Jayachandra Reddy, J.1. The specific question that falls for consideration in this revision case is 'whether in a summons case the charge-sheet, i.e., the police report, can be struck off and the accused can be discharged on the ground that the investigation has not been concluded within a period of six months from the date of arrest, as contemplated under Section 167(5), Cr.P.C.'2. The question arises under the following circumstances:-The Station House Officer, Cumbum, filed a charge-sheet against the petitioner for the offence punishable under Section 304-A, I.P.C. in respect of an offence alleged to have been committed on 13-7-1983. The petitioner accused was arrested on 13-7-1983 itself and was released on bail on the same day. The charge-sheet was filed in the court on 18-4-1984. The trial commenced and during the course of the trial the accused filed an application seeking discharge on the ground that the charge-sheet and the trial are vitiated inasmuch as the investigation went...
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