Andhra Pradesh Court January 1987 Judgments
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Radiant Cables Private Ltd. and ors. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Jan-28-1987
Reported in: 1988(32)ELT333(AP)
Raghuvir, J.1. The subject in the group of cases relates to a product called 'Polyvinyl chloride resins' (PVC). In modern technology PVC is considered a wonder material. It is produced by a toxic gas called Vinyl chloride with Polymer, which is a good insulator, moisture resistant and non-inflammable. It costs more than a competing material, but typically finished goods cost less. PVC is found to produce pipes, upholstry, refrigerators, gaskets, flooring materials shower custains. In recent pat we have seen tumblers, pots of all sizes in the bazar. all these are products of PVC.2. In India PVC is imported on large quantities. It is also manufactured indigenously. the exigencies of market warrant, the Government of India allowed PVC to import duty free by issuing appropriate notifications. In the above cases five each notifications are assailed where under imports were allowed free of duty at first and later were rescinded. 3. The impugned notification were promulgated under Section 25 ...
Talaprolu Bapanaiah Vidya Dharma Nidhi Trust Vs. Commissioner of Incom ...
Court: Andhra Pradesh
Decided on: Jan-28-1987
Reported in: (1987)64CTR(AP)171; [1987]167ITR482(AP); [1987]31TAXMAN399(AP)
K. Ramaswamy, J.1. This reference under section 256(1) of the Income-tax Act, 1961, for short, 'the Act', has been made at the instance of the assessee, which is as follows : 'Whether, on the facts and in the circumstances of the case, the provisions contained in section 13(2)(h) of the Income-tax Act, 1961, disqualify the assessee's claim for exemption of income under section 11 of the Income-tax Act, 1961 ?' 2. The facts set out in the statement of the case are that one T. Bapanaiah, a resident of Vijayawada constituted a trust of a sum of Rs. 20,000 for charitable purpose by written indenture dated October 22, 1965, and the said sum was invested in a partnership firm, 'M/s. Jaya Textiles', Vijayawada, in which the assessee has substantial interest. Then he claimed exemption of interest derived from the trust property under section 11 of the Act from taxability for three assessment years, 1972-73 to 1974-75. The Income-tax Officer applied section 13(2)(h) of the Act and held that it ...
Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-28-1987
Reported in: [1988]169ITR35(AP)
M.N. Rao, J.1. At the instance of the assessee, M/s. Vazir Sultan Tobacco Co. Ltd., Hyderabad, this reference was made by the Income-tax Appellate Tribunal, Hyderabad, under section 256(1) of the Income-tax Act, 1961. The question referred was as follows : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of the surtax payable under the Companies (Profits) Surtax Act, 1964, as business expenditure under section 37 of the Income-tax Act, 1961, or alternatively as expenditure incidental to the carrying on of the business deductible under section 28 of the Income-tax Act while computing the income under the head 'Business 2. The contention raised by the assessee before the Tribunal was that the surtax payable by the company under the Companies (Profits) Surtax Act, 1964 (Act 7 of 1964) (for short 'the C. P. S. T. Act'), should be allowed as deduction from the total income. Following the judgment of the Special Bench of the Tribunal in ITA N...
U.P. State Road Transport Corporation and anr. Vs. Vidyawati and ors.
Court: Andhra Pradesh
Decided on: Jan-28-1987
Reported in: I(1987)ACC544
V.P. Mathur, J.1. This appeal from order is directed against the judgment and decree dated 11-9-1978, passed by Mr. J.C. Gupta, VIIth Additional District Judge-cum-Additional Claim Tribunal, Etah, in Accident Claim Case No. 6 of 1975.2. Cross-objections have also been filed on behalf of Smt. Vidya Wati and another, objectors.3. Briefly stated, the claim petition under Section 110A of the Motor Vehicles Act was filed by Smt. Vidyawati, the widow, and Shiv Kumar Singh, the son, of the deceased Rampal Singh. The opposite parties were Rafi Ahmad, the Driver of the ill fated bus, the U.P. State Transport Corporation Lucknow, and the General Managers of the UPSRTC Agra, Aligarh and Etah. Rampal Singh died as a result of the accident, which admittedly took place on 24-11-1974 involving Government Road Bus No. UPB 4866. The deceased was a police Constable and at the time of the accident he was posted at Kotwali Etah. He was aged 40 years and was getting Rs. 289-50 paise per month as his salary...
Commissioner of Wealth-tax Vs. S.M. Bhandari
Court: Andhra Pradesh
Decided on: Jan-27-1987
Reported in: (1987)63CTR(AP)166; [1987]167ITR643(AP)
K. Ramaswamy, J.1. This reference arises under section 27(1) of the Wealth-tax Act, 1957 (27 of 1957), for short 'the Act', at the instance of the Revenue, which reads thus : 'Whether, on the facts and in the circumstances of the case, the amount paid to the residuary legatee is eligible for deduction in computing the net wealth in the hands of the executor ?' 2. The facts set out in the statement of the case are that one Pannalal Lahoti executed a will on April 21, 1956, and he died seven days thereafter, i.e., April 28, 1956, leaving behind him his widow, Bheema Bai and daughter, Govind Bai, as his heirs. Under the will, he also bequeathed a sum of Rs. 50,000 to Aruna Bai - a minor (his daughter's daughter) to be paid to her on her attaining majority. He has given authority to his wife to adopt a son, pursuant to which his widow adopted Sureshchandra Lahoti as his son. Under the will, on such adoption, his widow, daughter and adopted son, each was entitled to 1/4th share and the resi...
The Film Exhibitors, Guild and anr., Etc. Vs. State of Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Jan-25-1987
Reported in: AIR1987AP110
K. Ramaswamy, J.1. The point raised before the Full Bench is, whether, the proprietor of a Cinema Theatre, on agreeing to pay entertainment tax under S. 5, Andhra Pradesh Entertainment Tax Act (10 of 1939), for short, 'the Act', is also liable to pay 'show-tax' under S. 4-A of the Act, as amended in Act 24 of 1984, for short, 'the Amendment Act'. (It replaced the Andhra Pradesh Ordinance No. 9 of 1984 which came into force with effect from 1-1-1984).2. To bring home the point in issue, the material facts in W.P. No. 14852/86 that lie in a short compass are stated thus : The first petitioner is a film exhibitors' guild, a registered society, the second petitioner is the proprietor of Viswanadha Picture Palace, Chilakaluripet. The members of the 1st Petitioner's society are having Cinema Theatres in local areas of second grade municipalities and they applied for permission to pay tax under S. 5 in lieu of the tax payable under S. 4 in Form III and as per R. 27. They are governed by item ...
Magadri Satyanarayana Vs. B. Jayaramarao and ors.
Court: Andhra Pradesh
Decided on: Jan-24-1987
Reported in: [1990]68CompCas411(AP)
K. Ramaswamy, J. 1. The appellant is the claimant. The Tribunal below dismissed the original petition against all the respondents, viz., the first respondent, owner of the vehicle, the driver,the second respondent and the insurance company the third respondent. In the appeal, unfortunately, respondents No. 1 and 2, i.e., the owner and the driver have not been impleaded starting that they are not necessary parties, as they had remained ex parte in the lower court, Notice is taken out only to the third respondent insurance company which was served. When I pointed out that a decree cannot be considered on merits in the absence of the insured, the first respondent, owner of the vehicle, learned counsel for the appellant placed reliance on Order 41, rule 14(4), Civil Procedure Code, and contended that since they had remained ex parte in the Tribunal below, it is not necessary to send notice to them. Therefore, the appeal can be considered on merits as against the insurance company and the m...
Commissioner of Income-tax Vs. Navabharat Enterprises (P.) Ltd.
Court: Andhra Pradesh
Decided on: Jan-23-1987
Reported in: (1987)62CTR(AP)189; [1988]170ITR332(AP)
K. Ramaswamy, J. 1. The Revenue sought reference under section 256(1) of the Income-tax Act, 1961 (43 of 1961), for short, 'the Act', of six questions of law as follows : '(1) Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 17,056 spent by the assessee for hosting dinners to foreign delegation members in order to entertain them in an appropriate and befitting manner is not disallowable under section 37(2B) of the Income-tax Act, 1961, though it may be for purposes of business (2) Whether, on the facts and in the circumstances of the case the amount of Rs. 2,668 spent by Delhi branch of the assessee for providing lunch and dinners to customers is not to be treated as entertainment expenditure and disallowed under section 37(2B) of the Income-tax Act 1961 (3) Whether, on the facts and in the circumstances of the case, a sum of Rs. 1,79,155 debited under the head 'Business promotion expenses' was not rightly disallowable as expenditure in the nature of...
income-tax Officer, A-ward, Visakhapatnam Vs. B. Appa Rao
Court: Andhra Pradesh
Decided on: Jan-23-1987
Reported in: [1987]166ITR543(AP)
1. The Income-tax Officer, A-Ward, Visakhapatnam, filed a suit, O. S. No. 324 of 10, 81, on the file of the Second Additional Subordinate Judge, Visakhapatnam, to set aside the order dated September 30, 1980, made in O. P, No. 139 of 1980-81 by the Tax Recovery Officer, Visakhapatnam. The plaintiff's case is that the adoptions and the wills set up by the defendants and accepted by the Tax Recovery Officer, Visakhapatnam, are not correct. On the basis of the pleadings, the following issues Nos. 2 to 5 have been framed : '(2) Whether the first defendant's adoption to late B. Guruvulu is true, valid and binding (3) Whether the adoption of late B. Appa Rao to late B. Guruvulu is true, valid and binding? (4) Whether the will dated March 18, 1976, is true, valid and binding? (5) Whether the will dated February 16, 1962, is true, valid and binding ?' 2. Before the commencement of the trial, the defendants filed I. A. No. 7 of 1985 under Order 14, rule 5, Civil Procedure Code, seeking amend...
G. Raghava Das and Etc. Etc. Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jan-23-1987
Reported in: AIR1987AP166
Amareswari, J. 1. These three writ petitions involve a common question of law as to the interpretation of S. 2, Forest (Conservation) Act, 1980 (Act 69 of 1980).2. The brief facts are as follows :-The petitioner in Writ Petition No. 6357 of 1983 was granted a mining lease for one year on 23-5-1980 over an extent of 9 acres 30 cents in Tadepalli, Mangalagiri Taluk for murram and road metal. He made an application for renewal on 11-2-1981 within the specified time. The application was rejected by the Deputy Director of Mines and Geology by order dt. 3-4-1981 on the ground that the applied area is situate in a reserve forest and as per Ordinance No. 17 of 1980 (later replaced by Act 69 of 1980) 'reserved areas should not be put for a non-forest use'. The petitioner carried the matter in appeal to the State Government under R. 35, Andhra Pradesh Minor Mineral Concession Rules, 1966. The State Government by its order dt. 30-4-1983 dismissed the appeal. It is the validity of these two orders...