Andhra Pradesh Court February 1987 Judgments
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The District Collector, Chittoor and ors. Vs. the Chittoor District Gr ...
Court: Andhra Pradesh
Decided on: Feb-11-1987
Reported in: AIR1988AP317
Anjaneyulu, J.1. The State Government of Andhra Pradesh anti the concerned Officers, are the appellants in sill the Writ Appeals. Cross-objections in Writ Appeals Nos. 1419, 1421 and 1423 are filed by the petitioners in Writ Petitions Nos. 11104, 10482 and 10479/86 respectively Writ Petition No.16728/86 is filed by Maankar Trading Company Adoni. It, will be convenient to dispose of all these appeals. Cross-objections and the Writ Petition together, as common questions arise for consideration. 2. The Writ Appeals are filed by the State questioning the correctness of the Judgment and order of our learned brother. Rama Rao J. holding that the directions issued by the State Government, acting under Clause 12(2) of the Andhra Pradesh Schedule Commodities Dealers' (Licensing & Distribution) Order. 11)82 ( for short. the 1982 order) as violative of Articles 19(1)(g) and 301 of the Constitution. 3. The Cross-objections filed by the Writ petitioners above referred question the correctness of th...
E. Satyanarayana Vs. Jakkamsetti Satyavathi and ors.
Court: Andhra Pradesh
Decided on: Feb-11-1987
Reported in: II(1987)ACC449
Rama Rao, J.1. This appeal is at the instance of the owner of the lorry as against the award of Rs. 60,000/- out of which Rs. 50,000/- is given for loss of earnings and Rs. 10,000/- towards damages for mental agony. On 7-10-1980 the deceased and Ors. were carrying ducks in the lorry and the lorry met with an accident as a result of which the deceased died. The widow, two children and mother of the deceased filed a claim petition for compensation of Rs. 1,30,000/-. Ultimately the court below awarded Rs. 60,000/- out of which Rs. 10,000/- is awarded for mental agony. The finding regarding rash and negligent driving is on an appraisal of facts and circumstances and does not warrant interference.2. The learned Counsel for the appellant stressed that the award of Rs. 10,000/- for mental agony is not sustainable as the consideration of mental agony of the respondents of the deceased is not relevant. The learned Counsel for the respondent seeking to sustain the order of the Tribunal contended...
Armoor Co-operative Marketing Society Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-10-1987
Reported in: [1987]167ITR565(AP)
M.N. Rao, J. 1. At the instance of the assessee, this reference was brought under section 256(1) of the Income-tax Act, 1961 (Act No 43 of 1961), for short 'the Act'. The question referred is : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim as business expenditure for the assessment year 1969-70, the sum of Rs. 1,60,654 towards bonus payable to persons from whom maize was purchased ?' 2. The assessee is a primary co-operative marketing society carrying on the business of marketing at Armoor in Nizamabad District. The apex body at the State level is the Andhra Pradesh State Co-operative Marketing Federation. The assessee adopts mercantile basis of accountancy. In the previous year relevant to the assessment year 1969-70, the co-operative marketing societies were given monopoly to procure maize from cultivators and export the same outside the State. The object of conferring such monopoly on the co-operative marketing societies was to ensure...
Commissioner of Income-tax Vs. Bharat Umbrella Manufacturing Company
Court: Andhra Pradesh
Decided on: Feb-10-1987
Reported in: (1987)63CTR(AP)360; [1987]167ITR683(AP)
K. Ramaswamy, J. 1. At the instance of the Revenue, this reference under section 256(1) of the Income-tax Act, 1961 (43 of 1961), for short, 'the Act', has been made. The reference reads thus : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in reducing the penalty under section 271(1)(a) from Rs. 25,000 to Rs. 3,000 ?' 2. For the assessment year 1970-71, the assessee submitted a return for a sum of Rs. 1,01,805 and later he submitted a revised return for Rs. 1,09,406. However, the assessing authority computed the income at Rs. 2,08,018 and initiated penalty proceedings for concealment of income under section 271(1)(c) of the Act. Since the maximum penalty imposible has exceeded the limit prescribed under the Act, the Income-tax Officer made a reference to the Inspecting Assistant Commissioner under section 274(2) of the Act. But by the time the Inspecting Assistant Commissioner took up the matter for consideration, the appeal against t...
Commissioner of Wealth-tax Vs. Trustees of the H.E.H. the Nizams-ii Su ...
Court: Andhra Pradesh
Decided on: Feb-10-1987
Reported in: (1987)64CTR(AP)152; [1987]167ITR688(AP)
K. Ramaswamy, J. 1. H.E.H. the Nizam has created a trust known as 'the Nizam's Second Supplemental Family Trust' by an indenture dated September 11, 1958, settling initially a sum of Rs. 6,18,000 for the benefit of his three grandchildren, viz., (1) Karan Ali Khan, grandson, (2) Sharifa Begum; and (3) Tahniyath Begum, grand-daughters. He directed that half of the interest accrued on the corpus shall be paid to the grandson and the two grand-daughters shall be given 1/4th each. The beneficiaries are thereby entitled to have the income in the above proportion as per the trust deed. However, the assessee trustees have been directed to pay, during their minority for 18 years, half the income derived from the corpus, i.e., the grandson is directed to be paid at Rs. 13,200 per annum and the grand-daughters at Rs. 7,200 each per annum. The balance amount due to them was directed to be accumulated and be paid to them after a period of 18 years from the date of the creation of the trust. The We...
N. Sri Ramachandra Murthy Vs. the Commissioner for Govt. Examinations, ...
Court: Andhra Pradesh
Decided on: Feb-10-1987
Reported in: AIR1988AP196
ORDER1. The petitioner has appeared for the S.S,C. Examination held in April, 1986 as a private candidate. The timings of the said examination were changed to 8.30 a.m. from 11.00 a.m., consequently on the first day of the examination the petitioner went late to the examination hall and missed the first paper of the first language. From the second day he appeared in the said examination in time and answered all the papers. Based on the performance of the petitioner in the said examination of April, 1986,hewasdeclaredtohavepassedinthell division when the result was notified in the news paper. He also received memorandum of marks. Notwithstanding the non- appearance of the petitioner in Paper-1 of Telugu, he secured 36 marks out of 50 which is more than the minimum prescribed for the subject. On the basis of the said memorandum of marks the petitioner took admission in J.K.C. College, Guntur and is studying the Intermediate course. 2. As many students could not appear in time in the said...
Barium Chemicals Ltd. Vs. Government of India and ors.
Court: Andhra Pradesh
Decided on: Feb-06-1987
Reported in: AIR1987AP267
Amareswari, J. 1. An extent of 110 acres in Survey Nos. 57 and 58 of Pocharam Village, Yellanud Taluk, Khammam District was notified by the Government of Andhra Pradesh on 31-7-1972 as available for granting a mining lease for Barytes.2. On the same day, i.e. 31-7-1972, the 4th respondent M/s. Expo Chemicals, Kothagudem applied for the lease. The petitioner M/s. Berium Chemicals Ltd., Ramavaram, Khammam District also applied for a mining lease over the same area on 2-8-1972 i.e., two days later.3. The State Government by its order in G. O. Ms. No. 232, dated 6-4-1973 granted the lease to M/s. Expo Chemicals, the 4th respondent on the sole ground that their application was received earlier than that of the petitioner and as such they have a preferential right under S. 11(2), Mines and Minerals (Regulation and Development) Act, 1957, hereinafter called the Act.4. The petitioner carried the matter in revision under S. 30 read with R. 54, Minerals Concession Rules, 1960. The Central Govern...
Andhra Pradesh State Road Transport Corporation Vs. D. Ch. Satyanaraya ...
Court: Andhra Pradesh
Decided on: Feb-06-1987
Reported in: AIR1988AP341
Jayachandra Reddy, J.1. This Writ Appeal came up before the Division Bench consisting of Raghuvir, J. and Upendralal Waghray, J. The question tl.Qt arose for consideration is whether the approved scheme published under Section 68-D of the Motor Vehicles Act, through G.O.Ms. No. 606 Home (Transport-V) dated 19-5-1975. in respect of the route Visakhapatnam-Gurnmalakshmipuram. via Vizianagaram, Gajapathinagaram and Parvathipuram, prohibits the grant of a permit on any other notified route on the ground that it overlaps the approved route. Raghuvir, J. held that the route permit cannot be granted as the scheme excludes all route holders. Waghray, J. on the other hand, held that the approved scheme does not totally prohibit the grant of a permit on the route which overlaps only partially. Because of the difference of opinion the matter has come up before me.2. The controversy relates to the grant of a stage carriage permit to the writ-petitioner on the route Vizianagaram to Koraput, via Gaj...
Movva Kotiah Vs. Yelayarthi Punnaiah and ors.
Court: Andhra Pradesh
Decided on: Feb-06-1987
Reported in: AIR1988AP38
1. The 1st defendant is the appellant. The respondent filed the suit for a declaration that the ABCD land is carved out for the use of the owners of the plots EFGHUKL to reach the street on the northern side of the plots and for use of their men, cattle, carts and other allied purposes. In the sale-deed of D-1 for the plots G and K it was left out by the plaintiffs father for his use. Therefore D- 1 is bound by the said recitals. As a matter of fact, even prior to 1913 and subsequently also the plaintiff was taking his carts and was using it for his men and cattle from his plots, E.F. L, through the galli ABCD. In June,'73 the 1st defendant carted earth in a portion of the galli east of plot G causing obstruction to the plaintiff to use the said galli and in spite of protests the obstruction was not removed. The plaintiff sent a notice to the 1st defendant, to which a false reply dt. 6-7- 73 was given. Hence the suit. 2. The 1st defendant- appellant filed a- written statement contendin...
Commissioner of Income-tax Vs. Southern India Mining and Slab Company
Court: Andhra Pradesh
Decided on: Feb-05-1987
Reported in: [1988]171ITR193(AP)
K. Ramaswamy, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'). The question referred to is as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the amounts of Rs. 22,805, Rs. 20,712 and Rs. 20,713 are allowable as revenue expenditure for the assessment years 1972-73, 1973-74 and 1974-75, respectively ?' 2. The facts are as follows : The assessee is a partnership firm carrying on business in 'napa' or cuddapah slabs. It took on lease quarries containing napa-slab deposits from the State Government for excavating the slabs. Its intention was to dress those slabs and sell them as a marketable commodity. The lease was for five years. Under the lease, the assessee had to pay for the above years the amounts referred to hereinbefore Sub-rule (2) of rule 14 of the Andhra Pradesh Minor Mineral Concession Rules, 1966, for short 'the Rules', postulates that where quarries are s...
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