Andhra Pradesh Court February 1988 Judgments
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Misrimal Amrutlal and Company Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-09-1988
Reported in: [1989]73STC156(AP)
Y.V. Anjaneyulu, J. 1. We have heard the learned counsel for the revision petitioner and also the learned Government Pleader. 2. The short but interesting question Sri Anantha Babu raises in these revision petitions is that the petitioner who is a dealer in jaggery is not liable to pay tax under the Andhra Pradesh General Sales Tax Act. Firstly, it is urged that the proviso to item 1 of the Fifth Schedule is not applicable in the facts and circumstances and consequently no tax can be levied at the point of purchase. The second contention is that there is no machinery provision for the purpose of determining the purchase turnover of jaggery and the procedure to levy tax has not been prescribed. Although jaggery is included in the Fifth Schedule on 11th January, 1976, there is no corresponding inclusion of that item in rule 5 of the Andhra Pradesh General Sales Tax Rules. Therefore, G.O.Ms. No. 473, Revenue, dated 18th March, 1981 was issued. According to the learned counsel, between 197...
State of Andhra Pradesh Vs. Md. Jamal and Company
Court: Andhra Pradesh
Decided on: Feb-09-1988
Reported in: [1989]75STC164(AP)
Y.V. Anjaneyulu, J. 1. This tax revision case is filed by the State. The assessee is a dealer in hides and skins carrying on business at Samal-kot. Original assessment for the year 1977-78 under the Central Sales Tax Act, 1956 was completed by the assessing authority on 1st August, 1978. While completing the assessment, the assessing authority treated three transactions as constituting inter-State transactions of the aggregate value of Rs. 80,775 in respect of which C forms were filed by the assessee. Assessment was accordingly completed. The succeeding Commercial Tax Officer noticed that the C forms submitted by the assessee were defective in the sense that the forms were issued on 9th September, 1977 by which date it did not appear that the purchasers were registered as dealers. Accordingly, reassessment proceedings were initiated, and the sales amounting to Rs. 80,775 were subjected to tax at 8 per cent without regarding them as inter-State sales. 2. The assessee appealed against th...
K.V.R. Iyyangar Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Feb-05-1988
Reported in: 1988CriLJ1536
ORDERSardar Ali Khan, J.1. This is a petition to quash all further proceedings in C.C. No. 579 of 1987 on the file of XVI Metropolitan Magistrate, Hyderabad.2. The petitioner herein is A-2 in C.C. No. 579 of 1987. A private complaint has been filed by one S.P. Radhakrishna against Smt. D.L. Bhavani (A-1) and the petitioner under Sections 468 and 471 read with Section 120B of the Indian Penal Code. The matter is referred to the Station House Officer under Section 156(3), Cr.P.C. for investigation and report. The case has been registered as Crime No. 93 of 1987 and a charge sheet has been filed under the above sections.3. The main ground on the basis of which the quashing of the proceedings in C.C. 579 of 1987 is urged is that a forged document has been filed before the VI Metropolitan Magistrate, Hyderabad in another case and the same is not triable by the XVI Metropolitan Magistrate in view of the provisions of Section 195(1)(b), Cr.P.C. It may not be out of place to reproduces. 195(1)...
Bakelite Hylam Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-04-1988
Reported in: (1988)72CTR(AP)137; [1988]171ITR344(AP)
Y.V. Anjaneyulu, J.1. This is a reference made by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, for the assessment year 1971-72, at the instance of the assessee. The question referred is : 'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that an appeal did not lie to the Commissioner (Appeals) against an order of the Income-tax Officer passed to give effect to an appellate order made by the Appellate Assistant Commissioner in the quantum appeal, on the issue of non-allowance of interest under action 244 on the refund arising to the assessee as a result of the Appellate Assistant Commissioner's order in quantum appeal ?' 2. For the income-tax assessment year 1971-72, assessment was initially made and the matter went up to the Tribunal. The Tribunal passed an order granting certain reliefs to the assessee and in giving effect to the Tribunal's order, the Income-tax Officer passed what he described as a modif...
Commissioner of Income-tax Vs. Bakelite Hylam Ltd.
Court: Andhra Pradesh
Decided on: Feb-04-1988
Reported in: (1988)72CTR(AP)246; [1988]171ITR583(AP)
Y.V. Anjaneyulu, J.1. This reference relates to the income-tax assessment year 1977-78. It is made at the instance of the Commissioner of Income-tax under section 256(1) of the Income-tax Act, 1961 ('the Act', for short). 2. The assessee is a company incorporated under the Companies Act. Its bank account, we are told, is continually an overdraft account. Substantial interest was paid to the bank on the amounts of overdraft ascertained at periodical intervals. It is common ground that all this interest was allowed as deduction in computing of the assessee under section 36 of the Act. 3. It transpired that the assessee-company invited the public to make deposits with it. Pursuant to such invitation, deposits aggregating to deposits with it. Pursuant to such invitation, deposits aggregating to Rs. 65,76,000 were made by the public. These monies, we understand, are deposits in the overdraft bank account with the result that the overdraft balance was considerably reduced and so also the int...
P. Venkatamuni Reddi Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-04-1988
Reported in: AIR1989AP45
ORDER1. Both the writ petitions can be disposed of by a common judgment.2. In C.C.C.A. No. 99/77 the Government is the respondent. They directed the Advocate-General to enter appearance on behalf of the Government. Sri P. Ramachandra Reddy, the then Advocate General requested the Government in his letter dt. Mar., 27, 1978 to appoint two junior counsel and pursuant thereto, the Government issued G.O.Ms. No. 813 Revenue, dt. May 15, 1978 appointing Sri P. Nagaseshaiah, and Sri P. Venkatamuni Reddy (petitioner in W.P. No. 20054/87) as junior counsel to assist the Advocate General. In para 2 of the said G.O. it is stated that both the junior counsel should take 1/3rd of the regulated fee to which the Advocate-General is entitled Subsequently, Sri Ramachandra Reddi resigned and Sri K. Subrahmanya Reddy was appointed as Advocate-General. Thereafter by his letter dt. Nov., 8, 1983 to the Government, Sri Subrahmanya Reddy requested to permit him to engage the services of Sri C. V. Rajeeva Red...
Syed Brothers Vs. Commercial Tax Officer, Vijayawada
Court: Andhra Pradesh
Decided on: Feb-04-1988
Reported in: [1991]81STC232(AP)
B.P. Jeevan Reddy, J. 1. A common question arises in all these three writ petitions. It is sufficient if we set out the facts in W.P. No. 3429 of 1984. This writ petition is directed against a notice dated January 13, 1984, issued by the Commercial Tax Officer, No. VI, Vijayawada, proposing to assess the turnover relating to trailer parts at the rate of 12 1/2 per cent under entry 1 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The assessment year concerned is 1982-83. The assessment was completed, wherein the trailer parts are treated as general goods and taxed at the general rate of 4 1/2 per cent. This was sought to be reopened by the Commercial Tax Officer on the ground that trailer parts are exigible to tax under entry 1 of the First Schedule and should not, therefore, have been treated as general goods. 2. It is brought to our notice by Sri. P. Venkatarama Reddi, learned counsel for the petitioner, that, after the filing of the writ petition, the Commis...
Commissioner of Income-tax Vs. Raj Brothers
Court: Andhra Pradesh
Decided on: Feb-04-1988
Reported in: (1988)72CTR(AP)59; [1988]171ITR249(AP)
Y.V. Anjaneyulu, J.1. This reference raises a short but interesting question concerning the effect of section 37(3A) of the Income-tax Act, 1961 ('the Act', for short). For the assessment year 1979-80, the assessee incurred, inter alia, the following expenditure on advertisement, publicity and sales promotion : Rs.1. Advertisement in newspapers 3,2742. Amount paid to M/s. Mahaveer Trading Co., 1,20,921for articles costing less than Rs. 50 each3. Glasses purchased from Black Diamond Glass2,132 doz. at the rate of Rs. 23/20.10 per doz. 50,658------------1,74,853------------ (There is an item of Rs. 80,000 which was originally included under this head, but it was agreed eventually that this sum of Rs. 80,000 was covered by section 37(3) of the Act.) 2. The assessee claimed deduction of the aforesaid sum in its entirety while computing its income for the assessment year under consideration. The Income-tax Officer held that the expenditure being an expenditure on advertisement, publicity, a...
Lakshmi Jewellery Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-03-1988
Reported in: [1988]171ITR649(AP)
Y.V. Anjaneyulu, J. 1. The assessee in this case is a partnership firm carrying on business in the purchase and sale of gold jewellery. For the income-tax assessment year 1973-74, the firm filed a return declaring an income of Rs. 73,163. In declaring this income, the value of the closing stock of gold and gold jewellery was accounted in the books at Rs. 3,72,311 based on an inventory prepared. During the course of the assessment enquiry, the Income-tax Officer called upon the assessee to furnish particulars relating to the valuation of closing stock. On perusing the particulars, the Income-tax Officer was of the view that the closing stock of gold was undervalued. While the assessee valued the closing stock of gold jewellery, standard gold, etc., at Rs. 3,72,311, the Income-tax Officer arrived at a value of Rs. 4,53,524, the difference between the two figures being Rs. 81,213. The Income-tax Officer found that the opening stock was not valued by the assessee on the same basis as was a...
Commissioner of Income-tax Vs. Palakol Co-operative Agricultural and I ...
Court: Andhra Pradesh
Decided on: Feb-01-1988
Reported in: [1988]171ITR607(AP)
Y.V. Anjaneyulu, J.1. This is a reference arising under the Income-tax act, 1961, relating to the assessment year 1974-75. The reference is at the instance of the Commissioner of Income-tax and the Income-tax Appellate Tribunal referred the following question : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that the amount of Rs. 1,07,469 receivable from M. Satyanarayanamurthy of Secunderabad on account of sale of free market sugar stock of 3,564 bags did not represent the assessee's income for the assessment year 1974-75 ?' 2. We may mention, for the sake of completeness, that the Commissioner of Income-tax sought reference of one more question but that was rejected by the Tribunal. 3. As far as the question referred for the consideration of this court is concerned, we may notice a few facts. The assessee, the Palakol Co-operative Agricultural and Industrial Society, carries on business in the sale of sugar. ...
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