Andhra Pradesh Court April 1988 Judgments
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inder Electricals and anr. Vs. Commercial Tax Officer, Sultan Bazar, H ...
Court: Andhra Pradesh
Decided on: Apr-13-1988
Reported in: [1989]73STC417(AP)
P.A. Choudary, J.1. These two petitioners are registered dealers in electrical goods. They are registered under the provisions of the Andhra Pradesh General Sales Tax Act, 1957. The electrical goods are taxable at the point of first sale. On 2nd June, 1984 the authorities have inspected the electrical goods and found that electrical goods worth about Rs. 39,442 were not accounted for in the books. On 5th June, 1984 the goods were seized and later on a notice was given to them proposing to confiscate those goods. The petitioners have filed this writ petition challenging that order and also challenging the vires of section 28(6) of the Andhra Pradesh General Sales Tax Act and obtained an order of staying confiscation. 2. Section 28(6) of the Andhra Pradesh General Sales Tax Act says that any officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of the dealer, but not ...
Chandamama Printing Press Hyderabad Pvt. Ltd. Vs. State of Andhra Prad ...
Court: Andhra Pradesh
Decided on: Apr-13-1988
Reported in: [1988]71STC92(AP)
B.P. Jeevan Reddy, J.1. The petitioner is Chandamama Printing Press (Hyd.) Pvt. Ltd., Hyderabad. At the order of the customers and according to their specifications, it purchases paper, prints the specified material thereon, cuts them to proper dimensions and supplies to them. They are in the form of labels, or wrappers as they may be called, some of which are placed before us. The question is whether these labels and wrappers fall within entry 143 of the First Schedule to the Andhra Pradesh General Sales Tax Act. The Tribunal has held that it is packing or wrapping paper and merely because something is printed thereon it does not cease to be packing or wrapping paper, within the meaning of clause (iii) of entry 143. The learned counsel for the assessee relies upon an earlier judgment of this Court reported in Bharat Litho Press v. State of Andhra Pradesh [1987] 67 STC 53, where it was held that labels printed by the assessee at the order and according to the specifications of the cust...
Commissioner of Income-tax Vs. Nawab Hashim Jah
Court: Andhra Pradesh
Decided on: Apr-13-1988
Reported in: [1989]175ITR203(AP)
Jagannadha Rao, J. 1. This is a reference made at the instance of the Commissioner of Income-tax. The question referred is as follows :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that only the proportionate value of the ALV of the property under consideration would attract the provisions of Section 64(1)(iv) of the Income-tax Act, 1961 ?'2. In two appeals filed by the assessee before the Tribunal in relation to the assessment years 1974-75 and 1976-77, a common question arose regarding the income from the property to be added in the assessment of the assessee, Nawab Hashim Jah, under Section 64 of the Income-tax Act (hereinafter referred to as 'the Act'). The assessee had transferred the house purchased by him from the Housing Accommodation Trust in favour of his wife, Muktar Begum, on March 5, 1973, for a purported consideration of Rs. 49,000. The Income-tax Officer proposed to include the annual letting value (...
Sambasiva Rao Vs. Bank of Baroda
Court: Andhra Pradesh
Decided on: Apr-12-1988
Reported in: [1991]70CompCas840(AP)
K. Ramaswamy, J.1. The appellant is the defendant. The respondent-bank laid a suit to recover the suit amount of Rs. 20,000 principal and interest accrued thereon, totalling to Rs. 36,000.68. The case of the respondent is that the appellant had deposited on July 20, 1974, his documents of title and also executed the promissory note, exhibit A-1 of even date, received a sum of Rs. 20,000 agreeing to pay interest at 4% in excess of the Reserve Bank of India rate of interest prevailing at that time. He did not pay the amount. He deposited the title deeds by way of equitable mortgage. Therefore, the suit was laid for recovery of the amount under Order 34, Rule 1, Civil Procedure Code. The appellant resisted the suit on three grounds : Flrstly, it is contended that the suit is barred by limitation. Secondly, it is contended that there is no creation of the mortgage as he did not hypothecate his properties. It is only a certified copy. Therefore, it is not a creation of mortgage by deposit o...
Sri Ganesh Coconut Company Vs. Assistant Commercial Tax Officer Ii, Vi ...
Court: Andhra Pradesh
Decided on: Apr-11-1988
Reported in: [1988]71STC401(AP)
P.A. Choudary, J. 1. One Sana Jagannadha Rao, son of Samba Murthy and his wife Sana Varalaxmi and his nephew Voona Manmadha Rao constituted a firm called Ganesh Cocoanut Company at Vizianagaram. It was registered under section 12 of the Andhra Pradesh General Sales Tax Act on 1st January, 1983. On 16th March, 1983 a notice was issued under section 12(e) of the above Act calling upon the abovementioned partnership firm to deposit a sum of Rs. 1,00,000 within one week from the date of receipt of the notice. The said notice contained justification for that demand. The first partner who was the managing partner was also the managing partner of another firm called Uma Sankar Cocoanut Company formed with two of his brothers and the said Uma Sankar Cocoanut Company and the present firm were located in the neighbouring premises at Door Nos. 7-2-28 and 7-2-26 of the same premises. The said Uma Sankar Cocoanut Company of which the first partner was the managing partner was formed earlier and had...
National Jute Manufacturers Corporation Ltd. Vs. Commercial Tax Office ...
Court: Andhra Pradesh
Decided on: Apr-07-1988
Reported in: [1989]75STC185(AP)
P.A. Choudary, J. 1. M/s. National Company Ltd. was engaged in the manufacture and sale of jute products and had its regstered office and factory at Calcutta and a sales depot at Vijayawada. That company was registered as a dealer under the Andhra Pradesh General Sales Tax Act. The management and control of the said National Company Limited was takenover by the Central Government under section 18-AA of the Industries (Development and Regulation) Act, 1951. Subsequently by an Ordinance called 'the National Company Limited (Acquisition and Transfer of Undertakings) Ordinance, 1980' which came into force on 27th April, 1980 and which was replaced by Act No. 42 of 1980, the said National Company Limited was nationalised and the undertakings of the company stood transferred to and first vested with the Central Government by virtue of section 3 of the Act. Acting under section 5 of the above Act, the Central Government issued a notification dated 28th April, 1980 directing all the undertakin...
B. Sambaiah Vs. Lakshmi Venkateswara Devasthanam and ors.
Court: Andhra Pradesh
Decided on: Apr-06-1988
Reported in: AIR1989AP65
ORDER1. The petitioner herein belongs to a Scheduled Tribe community. It is stated that the petitioner's family is engaged in the traditional occupation of making 'Savaralu' for women out of human hair. An advertisement appeared in 'Udayam', a Telugu Daily, dated 29-11-87 that auction would be held in the premises of Sri Laxmi Venkateswara Devasthanam, Manyamkonda Mandal Mahaboobnagar District, for leasing out the right to collect human hair for the period 1-1-88 to 31-12-88. The petitioner accordingly attended the a action held on 10-12-87. From the record produced by the learned Government Pleader it would appear that this public auction was held in the premises of the temple in the presence of the Executive Officer of the Devasthanam, the hereditary trustee and the Asst. Commissioner of Endowments. Seven persons, according to the record, including the petitioner, had participated in the auction. The record produced by the Devasthanam relating to the auction indicated that while seve...
Southern Steel Ltd. Vs. Central Government
Court: Andhra Pradesh
Decided on: Apr-06-1988
Reported in: 1989(20)ECC131; 1989(22)LC215(AP); 1988(37)ELT196(AP)
P.A. Choudary, J.1. The petitioner is a manufacturer of cold rolled strips which are subjected to excise duty under Tariff Item No. 25 (12). Hoops, strips and skelp of iron or steel, whether galvanised or not, hoops and strips, and skelp are subjected to a rate of Rs. 1,350/- per metric tonne. In an explanation to the aforesaid item, the word 'strips' has been defined to mean hot or cold rolled products. Subsequently, the Excise Authorities acting under Rule 8 have reduced the rate of excise duty payable for the cold rolled strips and hot rolled strips. Under the amended Tariff the cold rolled strips are made liable to pay Rs. 650/- per metric tonne whereas hot rolled strips exceeding 5 mm. in thickness are made to pay Rs. 330/- per metric tonne. From the counter, it appears the petitioner had submitted his return and has been assessed on December 14, 1983 according to the revised rates of excise duty. That order was passed by the Assistant Collector, against which the petitioner has n...
Kasani Narayana and ors. Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Apr-04-1988
Reported in: AIR1989AP51
1. The writ appeal has been filed by the appellants against an order of single Judge holding that the writ petitioners did not have locus standi to question the G. p. Ms. No. 501 (Revenue) dated 9-3-1983 which has been passed by the State Government under Section 20 of the Urban Land (Ceiling and Regulation) Act, 1976.2. On an application of the owner who owned excess vacant land, the impugned orderas passed by the State Government underSection 20 of the above Urban Act grantingexemption to the owner in respect of theexcess land. The owner has no complaintagainst the order so passed in his favour. Infact he invited it and accepted it. Under Section 20of the Urban Land (Ceiling and Regulation)Act, 1976, the State Government hasundoubted powers to pass such orders and togrant such exemption to an owner who holdsvacant lands in excess of ceiling limit. If theSlate Government in exercise of that powerhad issued the impugned G. O. and grantedexemption to the owners subject to certainconditi...
Golli Krishnamurthy and Sons Vs. Commercial Tax Officer No. Iv, Vijaya ...
Court: Andhra Pradesh
Decided on: Apr-04-1988
Reported in: [1990]79STC394(AP)
P.A. Chowdary, J.1. This Writ petition has been filed for the issuance of a writ of mandamus to declare that the tarpaulins, canvas cloth and waterproof cloth fall within the expression 'cotton fabrics' under item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and hence were always and are now exempt from sales tax under section 8 of the A.P. General Sales Tax Act and restraining the first respondent from levying or collecting tax on the sale of the said goods effected from 9th June, 1983 onwards. 2. It is perfectly clear that this writ petition has been filed in utter abuse of process of this Court. The question whether these goods fall within the scope and meaning of 'cotton fabrics' in item 5 of the Fourth Schedule to the Andhra pradesh General Sales Tax Act is primarily a question that should be decided by the authorities under the Act. This writ petition has been filed in the year 1984, without the primary authorities, the appellate authorities and the...
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