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Andhra Pradesh Court November 1989 Judgments

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Nov 17 1989

P.R. Venkataiah Vs. A.P. Co-op. Central Agriculture Development Bank a ...

Court: Andhra Pradesh

Decided on: Nov-17-1989

Reported in: 1991(2)ALT536; (1993)IIILLJ178AP

Jagnnadha Rao, J.1. The case raises the question of the remedy of employees of Co-operative Societies in disciplinary matters and the applicability of the provisions of the A.P. Shops and Establishments Act, 1966. Incidentally, the question also arises whether in such cases if principles of natural justice are violated, the High Court could issue a writ against the co-operative society under Article 226 of the Constitution, treating the Society as a juristic entity.2. The petitioner was working as Accountant in the Karimnagar District Co-operative Central Bank Limited, at Choppadandi Branch. He initially questioned the second show-cause notice dated 10.3.1989 but subsequently amended the writ petition questioning the order of compulsory retirement dated 17.6.1989 which was issued by the A.P. Co-operative Central Agricultural Development Bank Ltd. subsequent to the filing of the writ petition.3. The petitioner joined service as supervisor on 1.9.1965. He was promoted as Assistant Accoun...


Nov 16 1989

Vijaya Talkies Vs. Appellate Deputy Commissioner (E.T.), Kurnool and a ...

Court: Andhra Pradesh

Decided on: Nov-16-1989

Reported in: [1990]77STC333(AP)

B.P. Jeevan Reddy, J.1. This revision is preferred under section 9-D of the A.P. Entertainments Tax Act (for short, 'the Act'). 2. The petitioner - M/s. Vijaya Talkies - is a permanent theatre at Kadiri. An assessment order was made on 30th January, 1987, under section 9-A of the Act, by the Assistant Commercial Tax Officer, Kadiri, respondent No. 2 herein. By this assessment order, the petitioner was made liable to a total sum of Rs. 76,898 which is made up of two amounts, namely, Rs. 36,018 being the difference of tax payable by the petitioner for the period 1st January, 1984 to 23rd March, 1984, and the other Rs. 40,880 being the difference of the sum payable by the petitioner for the period 16th June, 1984 to 31st March, 1985. 3. Section 4 is the charging section in the Act. Up to 1st January, 1984, the tax was collected on the basis of number of tickets actually sold for each show except is cases where a theatre was eligible to and did enter a composition agreement as contemplated...


Nov 13 1989

Tippala Apparao Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Nov-13-1989

Reported in: [1990]182ITR214(AP)

B.P. Jeevan Reddy, J.1. The assessee is a Hindu undivided family represented by its karta, Sri T. Appa Rao. It was an assessee under the Income-tax Act. T. Appa Rao, individual, is not an assessee. Messrs Visakha Gouda Association filed a return taking advantage of the voluntary disclosure scheme. In that statement, Sri T. Appa Rao was shown as one of the partners. On that basis, the assessment of the assessee was reopened by issue of notice under section 148 of the Income-tax Act. No reply or explanation was submitted by the Hindu undivided family to the said notice. Accordingly, the Income-tax Officer made the assessment ex parte, to the best of his judgment, against which two appeals were filed since the proceedings related to two assessment years, i.e., 1971-72 and 1972-73. One was preferred to the Commissioner of Income-tax (Appeals) and the other to the Deputy Commissioner of Income-tax (Appeals). The Commissioner dismissed the appeal, but the Deputy Commissioner allowed the appe...


Nov 10 1989

Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Nov-10-1989

Reported in: [1990]184ITR70(AP)

Syed Shah Mohammed Quadri, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), made by the Income-tax Appellate Tribunal, Hyderabad. In this case, both the assessee as well as the Department sought for reference of questions for the opinion of this court. The following questions are referred at the instance of the assessee : '(1) Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction in the computation of total income of the expenditure of Rs. 77,300 incurred for raising additional capital by issue of bonus shares to the existing shareholders (2) Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of surtax payable under the Companies (Profits) Surtax Act, 1964, as business expenditure under section 37 of the Income-tax Act or alternatively as expenditure incidental to the carrying on of the business deductible under section 28 of the Income-tax Act whi...


Nov 10 1989

Malladi Vidyaranya Vs. Malladi Laxmi Tripura Sundari

Court: Andhra Pradesh

Decided on: Nov-10-1989

Reported in: II(1990)DMC16

Radhakrishna Rao, J.1. The petitioner in CRP No. 2028 of 1989 who is the wife of the petitioner in CRP No. 1100 of 1989 filed OP No. 55 of 1987 on the file of the Principal Subordinate Judge, Tenali as an indigent person, claiming maintenance at Rs. 2000/- per month and for Rs. 500/-for residence and for other reliefs on the ground of desertion by her husband. Pending disposal of the above OP she filed an application IA No. 1679 of 1987 under Section 24 of the Hindu Marriage Act and Section 151 CPC for interim maintenance. No oral evidence was adduced on behalf of the wife but Exs. A-1 to A-6 were marked on her behalf. On behalf of the husband, RWs. 1 and 2 are examined and Exs. B-1 and B-2 are marked. In the IA also the wife claimed maintenance at the same rate as in the main OP and in addition she claimed Rs. 15.000/-fowards legal expenses. The husband resisted the application on the ground that what has been stated in the petition is not correct and according to him except the earni...


Nov 08 1989

Penumetcha Peddiraju Alias Venkata Subbaraju Vs. Penumetcha Viswanadha ...

Court: Andhra Pradesh

Decided on: Nov-08-1989

Reported in: II(1990)DMC510

Radha Krishna Rao, J.1. The plaintiff who is the brother of late Subba Raju filed a suit for partition of the plaint schedule properties and for allotment of l/5th share to him and for delivery of possession after ejecting the defendants and for mesne profits. Excepting the defendants 6 and 7 no other defendant contested the suit and on the other hand they supported the version of the plaintiff. D-7 is the natural son of D-6 and adopted son of late Subba Raju. The plaintiff relied upon Ex. A-1, a will said to be executed by late Subba Raju and D-6 & D-7 relied upon Ex. B-1, a unregistered will and also Ex. B-61, another will said to have been executed by Venkayamma, wife of late Subba Raju. The trial Court as well as the appellate Court found that late Subba Raju was fond of D-7 and he brought him up and he admitted D-7 in the Deaf and Dumb School at Kakinada and accepted the documentary evidence, Exs. B-7 to B-47 to show that late Subba Raju was affectionate towards D-7. With regard t...


Nov 07 1989

A.P. State Schedule Castes Welfare Association Vs. Director of Enginee ...

Court: Andhra Pradesh

Decided on: Nov-07-1989

Reported in: AIR1991AP88

ORDER1. These two writ petitions, W.P. Nos. 11335/89 and 13046/89 run on a common course of law and facts. In W.P. No. 11335/89 the A.P. Scheduled Castes Welfare Association, represented by its General Secretary, is the petitioner. In W.P. No. 13046/89 one R, Suryanarayana Singh, is the petitioner who agitates his claim for being deputed to A-320 (Air bus) Manufacturer's Training at Tulouse, France, on the ground that he is a Scheduled Caste and comes within the quota of 25% reservation to qualify for such training. The prayer in W.P. No. 11335 / 89 also is to direct the respondents to depute at least 25% of the Scheduled Caste and Scheduled Tribe candidates for the specilised training tour of aircraft A-320 at Tulouse, France. The narration of facts as given in W.P. No. 11335/89 will serve the purpose of both the writ petitions.2. The Government of India is in the process of acquiring A 320 aircrafts from France and it is deputing the employees of the Indian Airlines for specialised t...


Nov 03 1989

Mohd. Zafarullah Khan Vs. Yasmeen Khan and ors.

Court: Andhra Pradesh

Decided on: Nov-03-1989

Reported in: II(1990)DMC50

Radhakrishna Rao, J.1. The 1st respondent is the wife of the petitioner and respondents 2 and 3 are their daughters born out of their wedlock. The 1st respondent is living separately since 1987 along with respondents 2 and 3 after declaration of divorce by the petitioner on 11-6-1986. The respondents filed a suit OS 91 of 1988 on the file of the V Additional Judge, City Civil Court, Hyderabad for maintenance and also for past arrears of maintenance of Rs. 1,08,00/-. Pending disposal of the suit, they filed IA No. 337 of 1989, out of which this revision arises, under Section 151 CPC claiming interim maintenance at Rs. 3,000/- per month to the 1st respondent and Rs. 1,500/- each to her daughters. The husband resisted the application on the ground that the Court has no jurisdiction to award interim maintenance under Section 151 CPC. The learned Additional Judge rejected the contention of the husband and awarded Rs. 2,000/- per month for a period of 3 months i.e., Iddat period as interim m...


Nov 03 1989

M. Rangaiah Naidu (Died) by L.Rs. Vs. Abdul Kareem Khan and ors.

Court: Andhra Pradesh

Decided on: Nov-03-1989

Reported in: 1992(1)ALT336

ORDERRadha Krishna Rao, J.1. The landlords who are respondents herein filed a petition before the Rent Controller for eviction of the tenant on the ground of wilful default. The Learned Rent Controller accepted the plea of the landlords and ordered eviction of the tenant and the same was confirmed by the Appellate Authority. The tenant died and his L.Rs. were brought on record at the appellate stage who are revision petitioners herein.2. Before the appellate authority the tenants brought to the notice of the Court certain events and after considering the plea set up by the tenants, the appellate authority found that the subsequent events as pleaded by the tenants do not alter the position of the tenants and at the same time they do not disentitle the landlords from seeking confirmation of the order of the Rent Controller in regard to the eviction of the tenants from the premises. It is against that concurrent judgment; this revision petition is filed.3. The premises in question is a no...


Nov 03 1989

Andhra Pradesh State Road Trans. Corpn. Vs. K. Veeraswamy and ors.

Court: Andhra Pradesh

Decided on: Nov-03-1989

Reported in: 1990ACJ1013

Radha Krishna Rao, J. 1. The claimants filed a petition under Section 110-A of the Motor Vehicles Act, 1939, (in brief 'the Act'), for compensation for the death of one Karasala Chittemma. The claimants are her husband and children. Chittemma died on 14.3.1983 in an accident that took place on the extreme right side of the Grand Trunk Road while returning from reconstruction office to her house at Pedakakani, near Guntur. The bus involved in the accident is ADG 528 belonging to the first respondent in the original petition. The 3rd respondent in the original petition is the insurance company while the 2nd respondent, the A.P. State Road Transport Corpn. took the vehicle on hire. The Tribunal below after considering the evidence found that the act of rash and negligent driving of the driver of the bus as pleaded by the claimants which resulted in the death of Chittemma was made out by the claimants. With regard to the compensation, the Tribunal came to the conclusion that the husband is...


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