Andhra Pradesh Court March 1988 Judgments
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G. Rosaiah Vs. C. Balarami Reddy and anr.
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: AIR1989AP179
1. Appellant is the first defendant. The suit of the first respondent-plaintiff (for short, 'the respondent') for specific performance of the agreement Ex. A-1 dated May 1, 1977 for sale of the appellant's land of Ac. 3-55 cents was decreed by the trial Court and the appellant is assailing its legality.2. The respondent avers in his plaint that the appellant's castemen in Gontlagunta village migrated to the neighbouring village Petluru and himself too, to migrate, had entered in Ex. B-1 agreement of even date viz., May 1, 1977, to purchase Ac. 3-26 cents of wet land belonging to Shaik Masthan, the second defendant. In turn, the appellant agreed to sell his land to him (respondent). He is already having his own land on three sides of the schedule land, except on East. Therefore, he agreed to purchase the land for a total consideration of Rs. 18,000/-. He paid a sum of Rs. 100/- on the date of agreement i.e., on May 1, 1977; another sum of Rs. 10,000/- to be paid on May 31, 1977 and the ...
Sree Rayalaseema Paper Mills Ltd. Vs. Government of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: [1991]81STC458(AP)
Jagannadha Rao, J. 1. All these three writ petitions deal with the right of the three petitioner-companies for obtaining from the Government of Andhra Pradesh the amount payable towards 'Interest-free sales tax' (hereinafter called 'the IFST'). The first of the writ petitions, viz., W.P. No. 1861 of 1982 was filed by Sree Rayalaseema Paper Mills Ltd., Kurnool, in 1982 and during the pendency of this writ petition a large number of events took place, the most important of which is the passing of the Andhra Pradesh Interest-free Sales Tax Loans for Industries (Imposition of Ceiling) Ordinance, 1987 (Ordinance 1 of 1987) which was replaced by the Andhra Pradesh Interest-free Sales Tax Loans for Industries (Imposition of Ceiling) Act, 1987 (Act 20 of 1987) which was given retrospective effect from January 1, 1976. We shall first take up W.P. No. 1861 of 1982 and deal with the facts of that case and the subsequent events which are relevant to that writ petition and then decide the points ar...
Commissioner of Income-tax Vs. Grandhi Narayana Rao
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: [1988]173ITR593(AP)
Y.V. Anjaneyulu, J. 1. This reference arising under the Income-tax Act (hereinafter referred to as the 'Act') is made by the Income-tax. Appellate Tribunal at the instance of the Commissioner of Income-tax. It relates to the assessment year 1977-78. The following three questions are referred for the consideration of this court : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that there was a transfer of the assets from which the income arose and, therefore, the provisions of section 60 of the Income-tax Act, 1961, would not apply 2. Whether, on the facts and in the circumstances of the case and in view of the contents of the deed of declaration dated February 12, 1977, wherein the donee, who is a minor, had been made liable to share the losses also, the contract for the gift of 1/4th of the holding of the assessee in the firm of M/s. Grandhi Butchi Raju and Company is valid and, consequently, whether there is a valid ...
D. Srinivasa Reddy Vs. District Collector (Registrar of Co- Operative ...
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: [1991]70CompCas755(AP)
P.A. Chowdary, J.1. The petitioner claims to have made on October 29, 1987, an application for admission into Mudigubba Large Sized Co-operative Society Ltd., Anantapur District. The said society was registered under the Andhra Pradesh Co-operative Societies Act and is governed by its provision. After the petitioner has made his application for membership he had not been told by the society whether he was admitted as a member or not. He sats that on the expiry of 60 days from October 29, 1987, he ought to have been treated a a member of the society and that, however, he was told by the Election Officer that his name was not in the electoral rolls as he was not shown to be a member of the society. The petitioner's contention is that this action of the Election Officer is illegal and that under the proviso to section 19(3) of the Act he ought to have been treated as a member of the society on the expiry of 60 days from the date of his application. In support of his contention the petitio...
Torson Products Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: (1988)73CTR(AP)209; [1988]173ITR611(AP)
Y.V. Anjaneyulu, J.1. These two references relate to the same assessee and common questions of law arise for consideration. It will be convenient to answer the two references together. 2. In R. C. No. 160 of 1985 which relates to the assessment year 1976-77, two questions are referred for the consideration of this court. They are : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the Commissioner of Income-tax (AP) acted with jurisdiction in invoking section 263 of the Income-tax Act and in setting aside the order of the Income-tax Officer in which it was held that the assessee is a company in which the public are substantially interested 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the order passed by the income-tax Officer under section 143(1) dated November 18, 1977, in which the status of the assessee was determined as a company in which the public are ...
State Bank of India and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: [1988]70STC215(AP)
Y.V. Anjaneyulu, J. 1. All these writ petitions raise a common question of law for consideration of this Court. It will be convenient to dispose them of together. 2. The Constitution (Forty-sixth Amendment) Act, 1982 inserted through section 4, clause (29-A) in Article 366 relating to definitions of certain expressions occurring in the Constitution of India. The said clause (29-A) may be reproduced below for the purpose of convenient reference : '(29-a) 'tax on the sale or purchase of goods' includes - (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified p...
The Public Prosecutor, High Court of A.P. Vs. Budde Sudhakar
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: 1988CriLJ1470
ORDERBhaskar Rao, J.1. This revision petition is filed against an order in S.T.C. No. 2 of 1986.2. The facts of the case are that the Drug Inspector, Warangal, filed a complaint alleging that the accused who is the proprietor of M/s Sudha Medical Stores, sold 30 tablets of Ibugesic 400 mg. for Rs. 44-50 paise and collected excess of Rs. 9-64 paise under bill No. 1465, dated 23-6-1985 and thereby contravened Clause 21 read with Clause 29 of the Drugs Price Control Order, 1979, punishable under Section 7(1)(a)(ii) of the Essential Commodities Act, 1955. It was contended by the accused that under Section 12AA(1)(e) of the Essential Commodities Act as amended by Act, 18 of 1981, the complaint must be filed by the police only and only then the Court can take cognizance. The amended Act came into force and so Section 11 of the E.C. Act has no application. Therefore on the complaint filed by the Drug Inspector who is a public servant, cognizance cannot be taken. The Lower Court has thoroughly...
Rayavarapu Palakondaiah Vs. Revenue Divisional Officer, Cuddapah and O ...
Court: Andhra Pradesh
Decided on: Mar-09-1988
Reported in: 1999(3)ALD612; 1999(3)ALT128
ORDERA.S. Bhate, J.1. These two writ appeals are disposed of by the common order as the fads are identical.2. The facts in WA No.1538 of 1988 are being stated for purpose of understanding the dispute between the parties. Survey No.585/3A/1A measuring 0.91 cents of Ukkayapalli village in Cuddapah district was originally assigned to Smt. Swarna Munemma, who was a harijan and a landless poor lady. The assignment was in the year 1926. It appears that the said land was transferred by her to one Mr. D. Venkata Subbaiah. This was some time in 1963. The transferee Mr. D. Venkata Sitbbaiah did not belong to depressed class. The Tahsitdar, Cuddapah cancelled the assignment in favour of Smt. Swarna Munemma for violation of Andhra Pradesh Board Standing Orders (hereinafter referred to as the 'Board Standing Orders') vide proceedings B. 11994/ 79 dated 19-8-1980. Sri D. Venkata Subbaiah then filed an appeal to the Revenue Divisional Officer, Cuddapah against the cancellation of Tahsildar's order be...
Commissioner of Income-tax Vs. Suresh Chandra Jain
Court: Andhra Pradesh
Decided on: Mar-07-1988
Reported in: (1988)71CTR(AP)42; [1989]178ITR241(AP)
Y.V. Anjaneyulu, J.1. This is a reference at the instance of the Commissioner of Income-tax under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Two questions are referred for the consideration of this court and they are : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in holding that there is no case for withdrawal of development rebate when a partner pools his individual assets as part of his capital with the firm's property and it is neither a sale nor a transfer (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the Income-tax Officer had no jurisdiction to proceed under section 155(5) of the Income-tax Act so as to withdraw the development rebate ?' 1. The matter relates to the assessment years 1974-75 and 1975-76. In the income-tax assessments for the years 1974-75 and 1975-76 of the assessee, development rebate was allowed ...
Ravi Agencies Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-07-1988
Reported in: [1989]74STC187(AP)
Ramanujulu Naidu, J. 1. In these two tax revision cases preferred by Messrs. Ravi Agencies, Hyderabad, the question that falls for consideration is whether plastic laminated sheets, the petitioner has been dealing in, fall within the ambit of entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act 2. The two cases relate to the assessment years 1979-80 and 1980-81. Entry 113 as it stood at the relevant time is as follows : 'Plastic sheets and articles.' 3. At the relevant time plastic sheets and articles were taxable at 6 per cent. The sales tax authority however taxed the goods sold by the petitioner at 10 per cent treating the same as goods under entry 114. It reads : 'Lamin board, batten board, hard or soft wall-boards or insulating board and veneered panels, whether or not containing any material other than wood; cellular wood panels, building board of wood-pulp or of vegetable fibre, whether or not bonded with natural or artificial or reconstituted wood being w...
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