Andhra Pradesh Court February 1987 Judgments
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Controller of Estate Duty Vs. Trustees of H.E.H. the Nizam's Supplemen ...
Court: Andhra Pradesh
Decided on: Feb-17-1987
Reported in: [1987]168ITR142(AP)
M.N. Rao, J. 1. At the instance of the Revenue, the following question of law was referred to this court under section 64(1) of the Estate Duty Act, 1953 : 'Whether, on the facts and in the circumstances of the case, the value of the corpus of the trust or any part thereof under the Supplemental Family Trust dated February 28, 1952, passed on the death of the settlor under section 5 of the Estate Duty Act and exigible to levy of estate duty ?' 2. The former ruler of Hyderabad, the late Nizam VII, Nawab Sir Mir Osman Ali Khan by and under an instrument of trust dated February 28, 1952, settled shares of the face value of Rs. 6 lakhs for the benefit of his grandson, Mir Nusrath Ali Khan, and two grand-daughters, Batool Begum and Mahboob Begum. The deed contemplated that the trustees were to hold the property in trust for the benefit of the beneficiaries, to manage the trust funds, collect and recover the interest and other income of the funds and discharge from out of the income all expe...
V. Hari Prasad Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-17-1987
Reported in: (1987)63CTR(AP)232; [1988]173ITR242(AP)
K. Ramaswamy, J.1. In this Income-tax Case, the assessee is seeking under section 256(2) of the Income-tax Act, 1961(43 of 1961), for short 'the Act', a direction to the Tribunal to state the case on the following questions : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in proceeding on the basis that the findings in the Tribunal's order disposing of the quantum appeal themselves justified the levy of penalty under section 271(1)(c) (2) Whether, on the facts and in the circumstances of the case, the conclusion of the Tribunal that there was evidence establishing concealment of income by the assessee is rationally possible and is perverse (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that penalty could be levied under section 271(1)(c) of the Income-tax Act, 1961, in the assessee's case (4) Whether, on the facts and in the circumstances of the case, there was any material before the ...
United Breweries Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-17-1987
Reported in: [1988]68STC214(AP)
A. Raghuvir, J.1. M/s. United Breweries Limited is a manufacturer of beer at Bangalore. The company commenced supplying beer in two brands at Hyderabad from October 18, 1971. The name of the two brands are : 'U.B. Export Lager', 'Sun Lager'. For the business they have done in the State of Andhra Pradesh (covering sale of beer), they were assessed under the Andhra Pradesh General Sales Tax Act (6 of 1957). Before the taxing authorities the company asserted to have sold U.B. Export Lager at Rs. 43.18 and Sun Lager at Rs. 43.75 per dozen of bottles and crates. The company asserted when beer was sold, bottles and crates were not sold to their customers. Ownership in the bottles and crates remained with them. Further the agents kept security of Rs. 4.80 per dozen bottles and Rs. 5 for crates. These deposits were returned to customers when bottles and crates were returned. This methodology of vending, the company represented, to be their scheme of sales and offered two circulars of the compa...
Chirumamilla Ujjawala and anr. Vs. the Collector, Krishna and anr.
Court: Andhra Pradesh
Decided on: Feb-16-1987
Reported in: AIR1989AP38
ORDER1. In this review petition, the point that is sought to be canvassed is that the notification under Section 4(1) of the Land Acquisition Act has been published in the name of the Collector and not the District Collector and, therefore, it is fatal to the Section 4(1) notification and so, the same will have to be quashed. Reliance was placed on the decision of a Division Bench of this Court in V. V. Ramachandra Rao. v. State, : AIR1980AP68 , to which 1 am a party, wherein since the approval to the notification was accorded by the District Revenue Officer, it was held that the notification was not valid and so, the same was quashed. In that connection it was observed : -- 'It is, therefore, manifest that the powers to be exercised by the 'District Collector' cannot be exercised by the 'Collector'. According to Para 2(1) of G.O.Ms.77, where a power has been vested in the 'District Collector' as defined by Section 3(8) of the Andhra Pradesh General Clauses Act, by any statute, in such...
Tallam Sreeramamurthy Vs. the Authority Under Minimum Wages Act, 1948, ...
Court: Andhra Pradesh
Decided on: Feb-16-1987
Reported in: (1989)IILLJ241AP
ORDER1. The petitioner herein seeks a Writ of Certiorari to quash the order of the Authority under the Minimum Wages Act, Guntur Region, Respondent No. 1 herein in M.W. Case No. 69/85 dated 17th October 1985. 2. The petitioner carries on business in processing the raw tobacco entrusted to him. It is said that the petitioner is engaged only in grading of the tobacco. M/s Molisetti Somasundaram (P) Ltd., entrusted tobacco to the petitioner for purpose of grading. After completing the process of grading the petitioner returns the graded tobacco to the suppliers. He charges majuri (or wages) for the work done by him. 3. For the aforesaid purpose the petitioner employed a large number of workers. It is stated that as many as 400 persons are employed by the petitioner and at any point of time not less then 300 persons attend to the work of grading of the tobacco. 4. The wages payable to the workers engaged in processing the tobacco are fixed by the Government of Andhra Pradesh under the Mini...
Ratni Devi Shyam Suka and ors. Vs. B. Venkata Rami Reddy and ors.
Court: Andhra Pradesh
Decided on: Feb-13-1987
Reported in: I(1988)ACC441
Rama Rao, J.1. This appeal at the instance of the claimants is under Section 110-D of the Motor Vehicles Act. The claimants are the wife, son and daughters of the deceased who died in an accident on 15-10-79. It is stated that the deceased was 45 years old at the time of the accident and he was working as a cashier of the Transport Corporation of India Limited drawing a monthly salary of Rs. 840/-. On 15-10-79 the deceased was driving a scooter ADM 7231 and one D. Ramarao was sitting on the pillion and the scooter was coming from North to South from the Industrial Estate, Vijayawada Town and reached the Bandar-Vijayawada Road at the Southern end and when the scooter came from the North-South road and entered on the main High way road between Machilipatnam and Vijayawada just at that time the lorry APK 1084 driven by the second respondent was coming from MachiJipatnam The lorry dashed against the scooter and due to this collision the deceased fell down and sustained injuries and died th...
Commissioner of Income-tax Vs. U. Foam Private Limited
Court: Andhra Pradesh
Decided on: Feb-12-1987
Reported in: [1987]167ITR586(AP)
K. Ramaswamy, J.1. Pursuant to the direction issued by this court under section 256(2) of the Income-tax Act 1961 (Act 43 of 1961), for short 'the Act', the following question has been referred which reads thus : 'Whether on the facts and in the circumstances of the case, the assessee is entitled to relief under section 84/80J for the assessment years 1967-68 to 1969-70 ?' 2. The undisputed fats are that the assessee-company commenced its production in the year 1960 in the manufacture of foam using the prepolymer foam system. On June 1, 1963, a fire broke out in the assessee's business premises and the entire building, plant and machinery were reduced to ashes and the whole factory had been destroyed. The company thereafter obtained a fresh licence on December 21, 1963, and entered into a new agreement with the Andhra Pradesh State Electricity Board for the supply of power and obtained a fresh connection. The company approached the Controller of Imports and Exports and obtained a licen...
N. Sataprasad Rao and ors. Vs. V.L.N. Sastry and ors.
Court: Andhra Pradesh
Decided on: Feb-11-1987
Reported in: [1988]64CompCas492(AP)
G. Ramanujulu Naidu, J.1. The above company application, i.e. Company Application No. 37 of 1985, is filed by the petitioner in C.P. No. 1 of 1985 for an injection, among other reliefs, restraining respondents Nos. 1 to 4 from managing and interfering with the affairs and business of the sixth respondent -company in any manner, pending disposal of the company petition. 2. Respondents Nos. 1 to 4 filed a counter-affidavit on August 12, 1985 later, the first respondent filed an additional counter-affidavit on October, 30, 1986, objecting to the maintainability of the company petition itself at the instance of the petitioner , the objection being that the petitioners are not 'members' as defined under section 41 of the companies Act, 1956. 3. The authorised capital of the sixth Respondent-company (herein after referred to as 'the company') is Rs.5 lacks comprising Rs.3Lacks, being the quite share capital divided into, 3,00 quite shares of Rs. 100 each, and Rs. 2 lakhs, being the preferent...
Commissioner of Income-tax Vs. T. Srinivasa Rao,
Court: Andhra Pradesh
Decided on: Feb-11-1987
Reported in: [1987]166ITR593(AP)
M.N. Rao, J. 1. This judgment will dispose of all the five references since they raise a common question of law. At the instance of the Revenue in all the five cases, the following question of law was referred by the Income-tax Appellate Tribunal under section 256(1) of the income-tax Act, 1961, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee was entitled to the deduction of the amount claimed to have been to the protected tenants at Rs. 60,000 each ?' These cases related to the assessment years 1970-71 and 1971-72. We may take the facts of R. C. No. 190 of 1979 as illustrative of the group of cases. Under the provisions of the Requisitioning and Acquisition of Immovable Property Act, 1952, certain lands belonging to the assessee were acquired by the government in respect of which certain amounts were paid by way of compensation. The lands were under the occupation of p...
Commissioner of Income-tax Vs. Super Spinning Mills Limited
Court: Andhra Pradesh
Decided on: Feb-11-1987
Reported in: (1987)63CTR(AP)170; [1987]166ITR518(AP)
K. Ramaswamy, J.1. For the assessment year 1974-75 the previous year ending on March, 31, 1974, the assessee-company in the balance-sheet, has shown on the liabilities side, a sum of Rs. 2,71,846 as conurbation toward the accrued gratuity fund for 1973-74 and claimed deduction under section 36(1)(v) of the Income-tax Act, 1961 (43 of 1961), for short, 'the Act'. Towards the account 'Salaries and Wages', the assessee has debited a sum of Rs. 20,95,241. Under rule 103 of the Income-tax Rules, 1962, the assessee is entitled to deduct 8 1/3% towards gratuity fund. But the Income-tax Officer held that the assessee is entitled to deduction at 8 1/3% from the salaries actually paid to the employees and this amount claimed being in excess thereof, it is not in conformity with rule 103. The assessee is not entitle dot the entire allowance on the contributions. The Income-tax Officer restricted the claim to a sum of Rs. 1,74,603 and disallowed the balance of Rs. 97,551. On appeal, the Appellate ...
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