Andhra Pradesh Court January 1989 Judgments
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Commissioner of Wealth-tax Vs. Prince Muffakkam Jah Bahadur
Court: Andhra Pradesh
Decided on: Jan-31-1989
Reported in: (1989)76CTR(AP)56; [1990]186ITR421(AP)
B.P. Jeevan Reddy, J.1. This reference is made under section 27(1) of the Wealth-tax Act, 1957, and the question referred is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) who directed the Wealth-tax Officer to exclude the amount from each of the years 1969-70 to 1975-76 relating to the life interest of the assessee added by the Income-tax Officer in accordance with rule 1B of the Wealth-tax Rules, 1957 ?' 2. The assessee is Prince Muffakkam Jah Bahadur, a member of H.E.H. the Nizam's family. The question arose with reference to the assessment years 1969-70 to 1975-76. The late Nizam established several trusts for the benefit of his heirs, relations and others. One of the trusts so created is H.E.H. the Nizam's Prince Mukaram Jah, Prince Muffakkam Jah and Princess Dur-Re-Shewar Trust. In pursuance of the directions given in the trust deed, the trustees constructed ...
State of Andhra Pradesh Vs. India Rubbers
Court: Andhra Pradesh
Decided on: Jan-31-1989
Reported in: [1990]76STC254(AP)
B.P. Jeevan Reddy, J.1. This tax revision case is preferred by the State against the judgment of the Sales Tax Appellate Tribunal in T.A. No. 537 of 1983. 2. The respondent is a manufacturer and dealer in tread rubber and vulcanising solution, having its factory at Balanagar. The assessment order was revised by the Deputy Commissioner in exercise of his powers under section 20(2) of the Andhra Pradesh General Sales Tax Act. He held that tread rubber is liable to be taxed under entry 41 of the First Schedule to the Act, and that it does not fall under entry 101(ii) of the First Schedule, as was held by the assessing authority. On appeal, the Sales Tax Appellate Tribunal took the view that the words 'and other articles made of rubber, plastic foam, synthetic foam or other similar material', occurring in entry 41 should be construed ejusdem generis with the preceding words 'sheets, cushions, mattresses, pillows'. Accordingly, the Tribunal held that tread rubber does not fall within the me...
Sampath Reddy Vs. Gudda Meddi Suchi Venkatamma and ors.
Court: Andhra Pradesh
Decided on: Jan-31-1989
Reported in: 1990ACJ626; AIR1989AP337
1. C.M.A. Nos. 12 of 1986 and 512 of 1986 arise out of the same cause of action and the same judgment and the facts are the same and, therefore, they are disposed of by a common judgment. On 4-10-81 at about 7.40 p.m., the driver of the 1st respondent Corporation's bus APZ 9226 kept the vehicle in Janagoan Bus-stand, and himself and the conductor went to take their meals in-a Canteen. By the time, they returned they found the vehicle missing and they reported the matter to the Depot Manager and the Traffic Inspector. In the meanwhile, K. Sampath Reddy, the second respondent in the O.P. and the appellant in C.M.A. 12 of 1986 drove the vehicle and near Kazipet he hit the deceased G. Komuraiah, a Kalasi working in the Railway Department, who was proceeding to his house by a cycle and coming opposite to the vehicle. The vehicle dashed against him. He was taken to the Hospital. But in the meanwhile, he died. Sampath Reddy drove the vehicle to a distance of two to three K.Ms and abandoned th...
Commissioner of Income-tax Vs. S.V. Dalappa and Sons
Court: Andhra Pradesh
Decided on: Jan-30-1989
Reported in: (1989)75CTR(AP)184; [1989]176ITR455(AP)
B.P. Jeevan Reddy, J.1. Under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate tribunal, Hyderabad, has referred the following two question : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that registration has to be granted to the assessee-firm for the assessment year 1980-81 (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the firm constituted consequent on partial partition of the Hindu undivided family effected after December 31, 1978, has to be granted registration for the assessment year 1980-81 though such partitions are hit by the provisions of section 171(9) of the Income-tax Act ?' 2. Sri Dalappa and his two sons, Mohan Rao and Jagadeswara Rao, constituted a Hindu joint family. They carried on a joint family business as cloth merchants till March 31, 1979. On that day, a partial partition was effected and the joint fami...
In Re: M. Gnanendra
Court: Andhra Pradesh
Decided on: Jan-30-1989
Reported in: (1994)IIILLJ124AP
ORDERJagannadha Rao, J.1. The petitioner is an employee on daily wages, and in connection with certain conduct, the Corporation decided to take disciplinary action. They issued a charge memo on 24.12.1988. Simultaneously they passed the impugned order dated 24.12.1988 which reads as follows:-'Pending disciplinary action Sri M. Gnanendra, E.503782, casual Conductor of Giddalur depot who was involved in Cash and ticket irregularities case on 19.12.1988 and has been placed under 'Depot Spare', is hereby kept under Put-Off duty with immediate effect'.The learned counsel for the petitioner submits that there is no provision in any of the rules made by the Corporation permitting them to keep the petitioner on Put-Off duty.2. The learned counsel also referred to certain A.P. Industrial Standing Orders and Rules but failed to bring to my notice any particular rules which prohibits the passing of an order like the one impugned in this case.3. The submission of the learned counsel that there is ...
Kannekanti Varamma and ors. Vs. Puli Ramakotaiah and ors.
Court: Andhra Pradesh
Decided on: Jan-30-1989
Reported in: 1990ACJ539
K. Ramaswamy, J.1. The three appeals can be disposed of by a common judgment since the three deceased died in an accident which occurred on January 5, 1984 at about 11.00 a.m. on the road between Chandralapadu and Bobbillapadu villages by the lorry bearing No. AAG 4352 belonging to the first respondent, driven by the second respondent and insured with the third respondent. The case of the claimants is that the three deceased by names, K. John, Muttaiah alias Devadanam and Hussain, aged about 25, 25 and 30 years respectively, died in the accident due to the rash and negligent driving of the vehicle by the driver. The widow and minor children of K. John filed O.P. No. 191 of 1984 against which C.M.A. No. 259 of 1986 arises claiming a sum of Rs. 50,000/- but a sum of Rs. 38,000/-was awarded by the Tribunal below. In O.P. No. 192 of 1984 against which C.M.A. No. 258 of 1986 arises, the widow and three minor children of the deceased Muttaiah alias Devadanam laid a claim in a sum of Rs. 50,0...
Oriental Fire and Genl. Ins. Co. Ltd. Vs. Ponugoti Ramanamma and ors.
Court: Andhra Pradesh
Decided on: Jan-30-1989
Reported in: I(1990)ACC643; 1990ACJ928
Syed Shah Mohammed Quadri, J. 1. These two civil miscellaneous appeals arise out of common judgment of the Motor Accidents Claims Tribunal dated November 27, 1984 in O.P. Nos. 132 and 133 of 1984. In C.M.A. No. 1508 of 1985 the claimants/petitioners, in the O.P. No. 132 of 1984, are the appellants whereas in C.M.A. No. 266 of 1985, the insurance company, the 2nd respondent in the said O.P., is the appellant.2. The facts leading to these appeals are: In the early morning of June 1, 1984 one Gajendraiah loaded mangoes at Guntur in lorry ADM 5994 for transporting them to Nellore and accompanied it sitting in cabin along with his brother. While the lorry was going along the G.N.T. Road, from Guntur towards Nellore, in the course of overtaking a truck to which a trolley was attached and which was proceeding ahead of the lorry in the same direction, the said lorry dashed against the backside of the trolley which resulted in serious injuries to the said Gajendraiah and to his brother. Gajendr...
M/S/ Economic Roadways Corporation and Another Vs. K.S. Murali and Oth ...
Court: Andhra Pradesh
Decided on: Jan-27-1989
Reported in: AIR1991AP103
1. These four appeals are disposed of by a common judgment since they arise out of the same transaction. The accident occurred on May 14, 1984 at about 1.30 p.m. at National Highway No.9, in front of Deccan Steel, Ashoknagar, in which Ambassador car bearing No.AAT-445 in which the two injured claimants were travelling and the lorry bearing No. ATT-4674 have collided. As a result of which, the injured have sustained-extensive injuries. They laid their claims in O.Ps.795 and 796 of 1984. The Tribunal below awarded a sum of Rs.1,45,000/- to the injured in O.P. 795/84 against which, C.M.A. 793/87 has been filed by the National Insurance Company. C.M.A. 448/87 has been filed by the New India Assurance Company. A sum of Rs.26,710/-was awarded to the victim in O.P.796/84 against which C.M.A. No. 508/87 has been filed by the National Insurance Company.C.M.A. 449/87 has been filed by the New India Assurance Company. The Ambassador car was insured with the National Insurance Company and the lorr...
The Oriental Fire and General Insurance Co. Ltd. Vs. M. Janga Reddy an ...
Court: Andhra Pradesh
Decided on: Jan-27-1989
Reported in: AIR1990AP158
1. The appeal and X-objections arise against the same judgment. In fact the appellant the Oriental Fire and General Insurance Company Limited is the 5th respondent in O.P. No. 145/82 of the Tribunal below. The second respondent Vijayanthi Baltal is the owner of the vehicle contract carriage bearing No. ADT 4787. The first respondent Shaik Mahoob is the driver. The vehicle was taken on contract by the third respondent Ballal Tourist Corporation from the second respondent on hire. The hirer carries the employees of the E.C.I.L. the 4th respondent to and from their respective houses to the factory. On August 23, 1982 the deceased Suscela who is a wife of one of the employees was travelling in the contract carriage. The driver has collected a fare of Rs. 5/-. He was collecting the passengers for reward. When the accident occurred on June 16, 1982 at about 7-00 A.M. due to the rash and negligent driving of the first respondent, the deceased Suseela died. As a result her husband and the mino...
Bismillah and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-25-1989
Reported in: [1989]73STC135(AP)
B.P. Jeevan Reddy, J.1. A common question arises in these two T.R.Cs. The assessee, Bismillah & Company, Yemmiganur, purchased raw hides and skins and sold them to M/s. Bharat Skins Corporation, Madras. The said Madras Corporation exported them to a foreign country. The question is : Whether the purchase of raw hides and skins by the petitioner within the State attracts the tax under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 Raw hides and skins are taxable at purchase point under item 9 of the Third Schedule to the Andhra Pradesh General Sales Tax Act. Column (3) of the Schedule says : 'When purchased by a tanner in the State at the point of purchase by the tanner and in all other cases at the point of purchase by the last dealer who buys them in the State.' According to this, since the petitioner is the last purchaser in the State, he is liable to pay the tax. But his contention is that he is exempt from paying so by virtue of sub-section (3) of section 5 of the...
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