Andhra Pradesh Court February 1988 Judgments
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Shaik Imam Bi and anr. Vs. Oriental Fire and General Insurance Company ...
Court: Andhra Pradesh
Decided on: Feb-13-1988
Reported in: I(1989)ACC314; [1990]68CompCas510(AP)
Venkatarami Reddy, J.1. In an accident, lorry AAT 4446 which was proceeding on September 23, 1981, from Vijayawada to Madras on the Grand Trunk Road hit a stationary lorry AAG 9998. In that accident, the cleaner of lorry AAT 4446 received grievous injuries and died in the hospital on the next day. Alleging that the accident was due to rash and negligent driving of the driver, the wife and minor daughter of the deceased filed 0. P. No. 77 of 1983 against the insurance company, the first respondent in the original petition and against the owner of the vehicle, the second respondent in the original petition. In all, the claimants preferred a claim for Rs. 50,000, i.e., consisting of Rs. 45,000 for the loss of earnings, pain and suffering and association and Rs. 5,000 for loss of consortium.2. The first respondent, i.e., the insurance company, filed a written statement denying the allegations in respect of rash and negligent driving and contended that the compensation claimed is very high....
The Rajahmundry Sweet Meat Shops Association Vs. Assistant Commercial ...
Court: Andhra Pradesh
Decided on: Feb-12-1988
Reported in: [1988]70STC232(AP)
B.P. Jeevan Reddy, J.1. The A.P. General Sales Tax (Amendment) Act (19 of 1986) introduced a new entry, 129-A, in the First Schedule to the Act. The First Schedule specifies the goods under various entries in respect of which single point tax is leviable under section 5(2)(a). Entry 129-A reads as follows : ------------------------------------------------------------------------Sl. No. Description of goods Point of levy Rate of tax------------------------------------------------------------------------'129-A Articles of processed food At the point 6 paise inother than those specifically of first sale the rupee.'mentioned elsewhere) prepared in the State.wholly or mainly from flour ofgram, cereals, pulses or oilseeds.------------------------------------------------------------------------ This entry was introduced with effect from 1st June, 1986, the date on which it was introduced into the schedule by a notification issued by the State Government in exercise of its power under section ...
Commissioner of Income-tax Vs. C.C. Subbarayudu
Court: Andhra Pradesh
Decided on: Feb-11-1988
Reported in: (1988)72CTR(AP)171; [1988]171ITR310(AP)
Y.V. Anjaneyulu, J. 1. This is a reference arising under the Gift-tax Act. The commissioner of Income-tax sought reference of the following question for the consideration of this court in connection with the assessment year 1970-71 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provision of section 4(1)(a) of the Gift-tax act were not attracted in respect of sales made by the assessee to Smt. Dhanamma, his wife, Sri. C. S. Krishna Murthy and sri. Subbarao, minor sons, on September 16, 1969, of an aggregate area of ac. 4-171/1 cent for an aggregate consideration of Rs. 14,500 ?' 2. The assess purchased ac. 4-52 cents of land in the year 1964 together with a building for a consideration of Rs. 35,000. The value of the land was found to be Rs. 15,000 and the value of the building Rs. 20,000. The land was transferred by the assessee in favour of his wife and his two minor children in the year 1969. The consideration specified in th...
Commissioner of Income-tax Vs. Hyderabad Secunderabad Foodgrains Assoc ...
Court: Andhra Pradesh
Decided on: Feb-11-1988
Reported in: (1989)75CTR(AP)91; [1989]175ITR574(AP)
Y.V. Anjaneyulu, J.1. The following three questions are referred for the consideration of this court by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the Commissioner of Income-tax (Appeals) erred in directing the Income-tax Officer to recompute the income under section 11, subject to the conditions under sections 12, 12A and 13 of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, under the powers vested in the first appellate authority under the Income-tax Act, the Commissioner of Income-tax (Appeals) could not have given such directions, irrespective of the orders of his predecessor (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that in view of the finding given in the appeal, it is not necessary for the Tribunal to consider all the i...
Commissioner of Income-tax Vs. Super Drillers
Court: Andhra Pradesh
Decided on: Feb-11-1988
Reported in: (1988)73CTR(AP)97; [1988]174ITR640(AP)
Y.V. Anjaneyulu, J.1. The Income-tax Appellate Tribunal, Hyderabad Bench, makes this reference under section 256(1) of the Income-tax Act, 1961, for the income-tax assessment year 1979-80. Two questions are referred for the consideration of this court and they are extracted below : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in allowing 30% depreciation on rig and compressor used in boring of wells in accordance with entry D(4) of the Depreciation Schedule under the Income-tax Rules, 1962 (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in holding that the assessee-firm which carries on business in drilling borewells, is an industrial undertaking engaged in manufacturing or producing articles or things and is entitled to relief under section 32A of the Income-tax Act ?' 2. The assessee is a partnership firm carrying on business in drilling borewells (tube-wells). For the purpose of...
P.C. Srinivasulu Chetty and Sons Co. Vs. State of Andhra Pradesh and o ...
Court: Andhra Pradesh
Decided on: Feb-11-1988
Reported in: [1989]75STC366(AP)
Jagannadha Rao, J. 1. This is an application for the issue of writ of mandamus commanding the respondents to refrain from demanding additional security from the petitioner under the Andhra Pradesh General Sales Tax Act. 2. The notice that is questioned in the writ petition is the one dated 21st May, 1984. It is issued under section 12(2) of the Act and it is proposed to demand under section 12(2)(e)(ii) a sum of Rs. 4,36,000, as security from the petitioner-firm for the following reasons : '(1) There is a prima facie case of evasion of tax by you in the years 1979-80 and 1980-81. (2) You have indulged in filing of false declaration in form I in support of the exemption claimed by you during the abovesaid years, with a view to evade payment of taxes under the A.P. General Sales Tax Act. (3) The declarations in form I filed by you for the said years are from non-existing firms in some cases. (4) You are continuing to file such declarations, from non-existing firms to fraudulently evad...
R. Sulochanamma Vs. Union of India
Court: Andhra Pradesh
Decided on: Feb-10-1988
Reported in: [1989]179ITR312(AP)
Anjaneyulu, J.1. The petitioner herein seeks a declaration that rules 16 and 51 of the Second Schedule to the Income-tax Act, 1961, are ultra vires article 19(1)(f) of the Constitution. The petitioner also seeks a declaration that the attachment effected by the second respondent on November 17, 1976, should take effect only from the date of the attachment order and not from the date of service of notice under rule 2 of the Second Schedule. 2. One P.R. Damodaram Chetty of Chittoor was owing a considerable amount of income tax. Proceedings for recovery of tax were initiated as the said Damodaram Chetty committed default in the matter of payment of the taxes. A certificate was issued by the Income-tax Officer assessing Damodaram Chetty to the Tax Recovery Officer certifying the amount of tax due from the defaulter. After receipt of the certificate, the Tax Recovery Officer issued a notice dated October 19, 1972, under rule 2 of the Second Schedule and served the same on December 25, 1972,...
Mudunuri Subbaraju and ors. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-10-1988
Reported in: AIR1989AP233
ORDER1. A brief resume of the relevant facts is necessary for adjudicating the issue involved, viz., whether the principle of constructive res judicata can be pressed into service, so as to prevent the petitioners from raising the point as to whether the declaration under Section 6 of the Land Acquisition Act is not published in accordance with the provisions of law within three years from the date of notification published under Section 4(1) of the Land Acquisition Act, Section 4(1) notification will have to be quashed.2. Under Section 4(1) of the Act, a draft notification dt/- 304-1982 was published in the Gazette. Challenging the same, a Writ Petition (W. P. 3944/82) was filed on 14-6-1982. It is pertinent to mention here that pending the writ petition, there was a stay, but confined only to the taking over possession of the subject matter of acquisition. The rest of the proceedings were however not stayed. Eventually on 31-12-1985, when the writ petition came up for final hearing i...
The State of Andhra Pradesh Vs. Chowdary Brothers
Court: Andhra Pradesh
Decided on: Feb-10-1988
Reported in: [1988]70STC263(AP)
G. Ramanujulu Naidu, J. 1. In these two revision cases preferred by the State against the orders of the Sales Tax Appellate Tribunal, A.P., Hyderabad, the learned Government Pleader for Commercial Taxes appearing for the State urges that the Tribunal is in error in granting exemption on the turnover of the assessee's business relating to collection of charges on painting auto rickshaws sold by the assessee. Both the assessing authority and the Assistant Commissioner for Commercial Taxes (Appeals), Hyderabad, rejected the assessee's plea of exemption. 2. Admittedly the job of painting of auto rickshaws sold by the assessee was executed by the assessee. In fact no auto rickshaw will be allowed to ply in the twin cities of Hyderabad and Secunderabad unless the same are painted with yellow colour. It is true that the assessee collected charges of painting from its customers on separate bills, but it must be observed that the job of painting of auto rickshaws was an integral and inseparable...
Achutharama Bamboo Depot Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-09-1988
Reported in: [1989]75STC380(AP)
Ramanujulu Naidu, J.1. In this tax revision case, Sri I. Venkatanarayana, learned counsel appearing for the assessee, raises two questions. Firstly, it is urged that the Forest Department of Andhra Pradesh, having sold the bamboos in coupes to the assessee who in turn sold the same to the Andhra Pradesh Paper Mills, Rajahmundry is the first seller and is liable to pay the tax under item 75 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. This contention is no longer open to debate as explanation V to the First Schedule was introduced by way of amendment rendering such sales by such contractors as first sales. 2. It is next contended by Sri Venkatanarayana that charges of transport incurred by the assessee and passed on to the Andhra Pradesh Paper Mills, Rajahmundry do not form part of the taxable turnover. This submission also is without substance as the definition of 'turnover' contained in section 2(s) of the Act is wide enough to take within its ambit charges...
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