Andhra Pradesh Court January 1988 Judgments
M. Venkatesham Vs. Controller of Examinations, Osmania University, Hyd ...
Court: Andhra Pradesh
Decided on: Jan-29-1988
Reported in: AIR1989AP198
ORDER1. The petitioner was final year M.B.A. student of the University. The examinations for the IV semester were being conducted in the month of Sept. and Oct. 1987. According to the time-table, the last examination in the IV semester was to be held on 3-10-1987. But the University had decided to postpone the holding of the examination then scheduled to be held on 3-10-1987 and shifted the date to 5-10-1987. For that purpose, it had put up a notice on the notice-board on 2-10-1987 informing the examinees that the postponed examination would be held on 5-10-1987. But it realised that notice might not be sufficient or adequate to all the examinees. It has therefore, sent the same notification for publication in the local newspapers like the Udayam, the News Time, the Indian Express and the Deccan Chronicle. This notification of the University was published correctly in all the newspapers on4-10-1987 informing the postponed examination would be held on 5-10-1987. But unfortunately the De...
Tag this Judgment!Srigopal and ors. Vs. Special Commercial Tax Officer (Evasion), Warang ...
Court: Andhra Pradesh
Decided on: Jan-28-1988
Reported in: [1991]81STC57(AP)
Amareswari, J. 1. This appeal under clause 15 of the Letters Patent arises out of the order of our learned brother Raghuvir, J., in C.M.A. No. 327 of 1979. 2. The four plaintiffs filed a suit for a declaration that they are not the members of a Hindu joint family with or without one Sitaram and they were not doing any business jointly or as members of the joint family and for an injection restraining defendants 2 and 3, who are the authorities under the Sales Tax Act from 'claiming' that the plaintiffs are the joint family members or that they did any business as members of the Hindu joint family. 3. M/s. Ramakrishna & Co., and M/s. Murali Krishna & Co., are two proprietory concerns. They were registered as dealers under section 12 of the Andhra Pradesh General Sales Tax Act, 1957, with Rama Rao, son of Krishna Rao and Murali Krishna, son of Krishna Rao as the sole proprietors, respectively. For the years 1971-72, 1972-73 and 1973-74 the sales tax authorities issued notices for making ...
Tag this Judgment!E. Vijayakumar Rao Vs. A. Satyanaryana Raju and ors.
Court: Andhra Pradesh
Decided on: Jan-28-1988
Reported in: 1988(1)ALT591
Jagannadha Rao, J.1. The question for consideration in this appeal is with regard to the compensation payable in respect of fracture of 9 ribs of the appellant in an accident which occured on 24-8-1978. Incidentally, the question also arises whether there was negligence on the part of the respondent's driver.2. The appellant claimed a total sum of Rs. 1,50,000/- as damages which included Rs. 25,000/- for loss of earnings on account of the absence of the appellant at his works, Rs. 25,000/- for other items and a sum of Rs. 1,00,000/- (one lakh) as general damages for pain and suffering and other losses due to the injuries.3. The accident occurred at 2.00 p.m. while the claimant along with his father and his friend, P.W. 3, were proceeding in a diesel jeep from Warangal to Hyderabad. The respondent's lorry loaded with sand and drivan by R.W. 2 collided with the appellant's jeep. The appellant's father died and the appellant was seriously injured. As a result of the accident, nine ribs ou...
Tag this Judgment!T. Rama Rao Vs. Income-tax Officer
Court: Andhra Pradesh
Decided on: Jan-27-1988
Reported in: [1989]179ITR287(AP)
Raghuvir, J.1. The three writ petitions arise under the Income-tax Act, 1961. Tallam Rama Rao is the assessee in all the three cases. He averred earlier to the impugned proceedings, that the Income-tax Officer, Rajahmundry, was ordered not to reopen assessment orders by the Income-tax Appellate Tribunal on March 22, 1983, in I.T.A. Nos. 718 to 721/Hyd/1982. The assessment order for 1975-76 was concluded on March 5, 1976; 1976-77 order was concluded on September 30, 1977, and 1977-78 on October 28, 1978. Notwithstanding the order of the Appellate Tribunal, it is complained that the Income-tax Officer, in the impugned proceedings, is seeking to reopen the orders. 2. We have informed the assessee that it is inexpedient to decide the common question raised under article 226 of the Constitution. The assessee argued that the issues raised involve the jurisdiction of the Income-tax Office. Further, it was urged that, in view of the order of the Appellate Tribunal of March 22, 1983, the Income...
Tag this Judgment!insulations and Plastics Pvt. Ltd. Vs. Assistant Collector of Central ...
Court: Andhra Pradesh
Decided on: Jan-25-1988
Reported in: 1989(20)LC266(AP); 1988(35)ELT445(AP)
Anjaneyulu, J.1. The Petitioner is a Private Limited company, incorporated under the Companies Act, 1956. It seeks as declaration that the approval by respondent No, 1 of the list of classification classifying the Petitioner's goods as dutiable under Tariff Item No. 19 (III) in C. No. V/19/III/17/24/82/VC, dated 25-9- 1982, as illegal and void. The Petitioner - Company seeks a further declaration that the goods manufactured by it are not dutiable under Tariff Item No. 19 III and seeks order for the refund of the duty illegally levied and paid by the petitioner Company. 2. We have heard the learned Counsel for the petitioner and also the Standing Counsel for the Central Government. 3. We may notice a few facts relevant for the purpose. The petitioner Company manufactures coated fabrics in the plant located at Chitkul village in the Medak District. The Petitioner has adopted the Self Removal Procedure under Chapter VII, 1944 ('The Act', for short) and the rules made thereunder. In terms ...
Tag this Judgment!V.C. Venkata Subbaiah Chetty and Sons Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-21-1988
Reported in: (1988)74CTR(AP)60; [1988]171ITR590(AP)
A. Raghuvir, J.1. The firm, M/s. V. C. Venkata Subbaiah Chetty & Sons, is a dealer in textiles and also carries on money-lending. The firm consisted of three partners. One among the three died on January 26, 1976. Thereupon, the firm was dissolved. In the income-tax proceedings for the assessment year 1976-77, on behalf of the dissolved firm, the income was returned as Rs. 68,269. It was represented that the stock of cloth was sold to one of the partners. The purchaser paid Rs. 2,04,114.36 being the book value of the cloth to the firm. The sale proceeds, after dissolution, were distributed among the three partners - V. Balaiah Gupta Rs. 98,557.18, V. Subrahmanyam - Rs. 98,557.18 and V. Subbamma, the spouse of the deceased partner, was allotted Rs. 7,000. 2. The Income-tax Officer rejected the 'sale' and distribution of the proceeds. He held that the firm cannot 'self-create profit' and estimated the firm's profit by adding ten per cent to the book value of cloth and thus added Rs. 20,4...
Tag this Judgment!K. Subramanyam Vs. Commercial Tax Officer, Kadiri, Anantapur Dist. and ...
Court: Andhra Pradesh
Decided on: Jan-21-1988
Reported in: [1989]75STC175(AP)
Jeevan Reddy, J.1. The petitioner is a dealer under the A.P. General Sales Tax Act. For the assessment year 1979-80 his turnover included an item of Rs. 58,360 representing the turnover of 'korra rice'. The department levied tax at 4 1/2 per cent, treating korra rice as 'general goods'. That is questioned in this writ petition, contending that by virtue of G.O. Ms. No. 2355 dated 26th May, 1980 'korra rice', which is included within the meaning of 'millet', has been made subject to single point tax at 2 per cent on the first sale, and hence treating the said goods as 'general goods' is bad and illegal. 2. The learned Government Pleader has placed before us a copy of G.O. Ms. No. 2355, dated 26th May, 1980, which reads thus : 'In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957), the Governor of Andhra Pradesh hereby directs that from the 1st May, 1980 the tax leviable on the first sale of m...
Tag this Judgment!Commissioner of Wealth-tax Vs. B. Chandrasekhara Rao and
Court: Andhra Pradesh
Decided on: Jan-20-1988
Reported in: [1989]175ITR66(AP)
Raghuvir, J.1. The assessees in these two references, B. Chandrasekhara Rao and B. Sadasiva Rao, are both minors. The two are the partners of Tajmahal Hotel, a firm which runs hotels in the twin cities of Hyderabad and Secunderabad. The subject-matter of these two references relates to the wealth-tax assessment year 1975-76. The net wealth under the Act of these two assesses has been determined at Rs. 1,63,145 each. Similar contentions are raised in the two cases that the two assessees are each entitled to a deduction of Rs. 1,00,000 from the value of the interest in the immovable properties of the two individuals. The contention was rejected by the original authority as well as the appellate authority in similar terms. 2. The Appellate Tribunal allowed the appeal following its earlier decision in W.T.A. No. 392/Hyd/1981, dated February 23, 1982. It is in these circumstances that the Revenue sought a reference of the following two questions for the opinion of this court : '1. Whether, ...
Tag this Judgment!Y. Varalakshmi and ors. Vs. M. Nageswara Rao and ors.
Court: Andhra Pradesh
Decided on: Jan-20-1988
Reported in: 1988(1)ALT337
M. Jagannadha Rao, J.1. This is an appeal preferred by the legal representatives of the deceased claiming compensation in a sum of Rs. 52,000/- under Section 110-A of the Motor Vehicles Act (hereinafter referred to as the Act). The accident occurred on 8-4-1984 and the deceased who met with the accident died three days later, on 11-4-1984. At the time of death, the deceased was was aged 40 years and it is claimed that he was earning Rs. 30/- per day by selling kirana articles on his cycle. The Tribunal went into this question and awarded a sum of Rs. 25,600/-, out of which Rs. 21,600/- is relatable to the loss of dependency and Rs. 4,000/- is towards loss of consortium. Interest was awarded at 6% P.A. from the date of petition. The claimants in this case are the wife, mother and two sons of the deceased.2. The learned counsel for the appellant, Sri P. Gopaldas representing Sri P. Ramakrishna Raju has contended that the award is liable to be enhanced not only by increasing pecuniary dam...
Tag this Judgment!B. Ravindra Kumar Vs. Income-tax Officer
Court: Andhra Pradesh
Decided on: Jan-19-1988
Reported in: (1988)73CTR(AP)203; [1989]175ITR568(AP)
I. Panduranga Rao, J.1. The petitioner, who is an income-tax assessee for the accounting year 1980-81, having been convicted by the courts below under sections 276C(1)(ii) and 277(ii) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') has preferred this revision. He filed his return of income before the Income-tax Officer, A-Ward, Rajahmundry, on August 31, 1981, for the assessment year 1981-82 declaring an income of Rs. 11,845. The charge against him is that he failed to disclose the agricultural income in column No. 12 of the return of income filed before the Income-tax Officer and as such he made a false statement in the verification of return and also delivered the enclosed false statement knowing that the verification in the return and the statement enclosed thereto are false. 2. The assessee challenged the prosecution on various grounds including that the sanction to prosecute him is not valid, that the non-disclosure of agricultural income on his part is not with...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »