Andhra Pradesh Court November 1990 Judgments
Devangula Laxminarayana Vs. the Director of Mines and Geology Govt. of ...
Court: Andhra Pradesh
Decided on: Nov-29-1990
Reported in: AIR1991AP167
ORDER1. An extent of 1.526 hectares of land covered by Survey No. 775/1 in Betham-cherla village, Kurnool District was leased out by the Deputy Director of Mines and Geology, Cuddapah District in favour of Messrs Hussainia Slabs Polishing and Mineral Industry for a period of five years from 19-9-1984 to 18-9-1989 for exploitation of lime stone slabs (a minor mineral). The lessee did not make an application for renewal within ninety days as required under R. 12(3) of the Andhra Pradesh Minor Mineral Concession Rules, 1966. The petitioner herein - Labour Contract Co-operative Society, H. Kottala Village, represented by its President Derangula Laxminarayana made an application for grant of lease of the same area on 24-8-1989. The third respondent herein also submitted an application in respect of the same land requesting for grant of lease on 12-7-1989. The third respondent was granted lease but the application of the petitioner was rejected by the Deputy Director of Mines and Geology -- ...
Tag this Judgment!Commissioner of Income-tax Vs. A.P. Paper Mills
Court: Andhra Pradesh
Decided on: Nov-29-1990
Reported in: [1991]188ITR517(AP)
A. Lakshmana Rao, J.1. The respondent herein paid to its employees during the assessment years 1980-81 and 1981-82 profit bonus, production bonus and ex gratia amount. So far as the profit is concerned, though the Income-tax Officer did not allow the deduction, the Commissioner of Income-tax as well as the Income-tax Appellate Tribunal allowed the deduction, in our view rightly, under the first proviso to section 36(1)(ii) of the Income-tax Act. There is no dispute about allowing the deduction under the provision as it is not the case of the Department that the profit-sharing bonus exceeded the statutory limit fixed under the Payment of Bonus Act. So far as production bonus is concerned, the Income tax Officer himself allowed the deduction and that was affirmed by the Commissioner of Income-tax as well as the Income-tax Appellate Tribunal. Therefore, it is not open to the Department to question the same at this stage. So far as the questions relating to profit bonus and production bonu...
Tag this Judgment!Devangula Laxminarayana, President Stone Quarry Workers, Labour Contra ...
Court: Andhra Pradesh
Decided on: Nov-29-1990
Reported in: 1991(1)ALT53
ORDERM.N. Rao, J.1. An extent of 1.526 hectares of land covered by Survey No. 775/1 in Bethamcherla village, Kurnool District was leased out by the Deputy Director of Mines and Geology, Cuddapah District in favour of Messrs Hussainia Slabs Polishing and Mineral Industry for a period of five years from 19-9-1984 to 18-9-1989 for exploitation of limestone slabs (a minor mineral). The lessee did not make an application for renewal within ninety days as required under Rule 12 (3) of the Andhra Pradesh Minor Mineral Concession Rules 1966. The petitioner herein-Labour Contract Co-operative Society, H. Kottala Village, represented by its President Devangula Laxminarayana - made an application for grant of lease of the same area on 24-8-1989. The third respondent herein also submitted an application in respect of the same land requesting for grant of lease on 12-7-1989. The third respondent was granted lease but the application of the petitioner was rejected by the Deputy Director of Mines and...
Tag this Judgment!Belilneni Venkatappaiah and ors. Vs. Thungutla China Panduranga Rao an ...
Court: Andhra Pradesh
Decided on: Nov-29-1990
Reported in: 1991(1)ALT140
N.D. Patnaik, J.1. This appeal if filed by the defendants in O. S. No. 176/79 in the Court of the Addl. Subordinate Judge, Tenali. The respondents who are the plaintiffs filed the suit on a mortgage deed executed by the defendants, for Rs. 16,000/-. The defendants have taken various contentions in the written statement, that is about the execution and attestation of the mortgage deed, that it is not supported by consideration, that they are small farmers and so the debt is discharged and that the interest is penal and usurious and the suit claim is barred by limitation. The trial Court had framed appropriate issues and given findings rejecting all the contentions of the defendants and passed a decree in favour of the plaintiffs. Aggrieved by that the defendants preferred the appeal.2. In this appeal, the learned Counsel for the appellants has raised four contentions : (1) that there is no proper execution of the document; (2) that it is not supported by consideration; (3) that the defe...
Tag this Judgment!Vana Adamma and ors. Vs. District Collector and anr.
Court: Andhra Pradesh
Decided on: Nov-29-1990
Reported in: 1991(1)ALT478
Yogeshwar Dayal, C.J. and Upendralal Waghray, J.1. This Writ Appeal is filed against the order of the learned single Judge dated 27th November, 1989, dismissing the writ petition No. 7417/1988 filed by the appellant challenging the proceedings for acquisition of lands initiated by notification under Section 4(1) of the Land Acquisition Act (hereinafter called the Act) published in the District Gazette dated 14-9-1984.2. The contention raised before the learned single Judge and also reiterated before us is that, though urgency clause under Section 17 of the Act was invoked and declaration under Section 6 of the Act was also published at the same time, as the possession was not taken within three months of invoking the urgency clause, an enquiry under Section 5-A of the Act ought to have been held as contemplated by Sub-section (5) of Section 17 of the Act introduced by the A.P. State Amendment Act 9/1983 (hereinafter referred to as 'State Amendment'). The learned single Judge has dismis...
Tag this Judgment!Commissioner of Income-tax Vs. Sri Krishna Pharmaceuticals Ltd.
Court: Andhra Pradesh
Decided on: Nov-28-1990
Reported in: [1991]188ITR316(AP)
A. Lakshmana Rao, J.1. For the assessment year 1984-85, the respondent herein claimed that an amount of Rs. 50,770 shall be deleted from the taxable income on the ground that the liability to pay tax under the A. P. General Sales Tax Act and the Central Sales Tax Act became due during the relevant accounting year. The Income-tax Officer rejected that claim. However, on appeal, the Commissioner of Income-tax (Appeals) accepted the claim made on behalf of the assessee. Aggrieved by that order, the Department preferred a second appeal to the Income-tax Appellate Tribunal. The Tribunal dismissed the appeal holding that (1) 'the assessee had not claimed any deduction towards sales tax liability from its profits. In other words, the sales tax collections and payments have been kept in a separate account. No part of the sales tax payment had been charged against the profit and loss account; and (2) though the sales tax collections are viewed as trading receipts, as the assessee is following t...
Tag this Judgment!Mohd. Iqbal Vs. K. Narasimha Rao and anr.
Court: Andhra Pradesh
Decided on: Nov-28-1990
Reported in: 1991(1)ALT58
ORDERBhaskar Rao, J.1. This is a petition filed to quash the order of the XVII Metropolitan Magistrate, Hyderabad, in C.C. No. 77/89 recalling the Non-Bailable warrant issued against the respondent under Section 70(2) of the Criminal Procedure Code.2. The brief facts of the case are: The petitioner herein filed a private complaint against the respondent alleging that the Respondent kidnapped him with the aid and assistance of some others, kept him in illegal custody for over one week and therefore liable for punishment under Sections 324, 395, 379, 343, 365, 367 and 368 I.P.C. The Magistrate took cognizance of the offence and since the process could not be served, the N.B.W. was issued by the Magistrate against the respondent for execution through an Advocate-Commissioner. However, the Advocate-Commissioner returned the N.B.W. on 3-8-1989 unexecuted. While so on 4-8-89 the respondent appeared before the Court and filed a petition, to recall the N.B.W. which was ordered. It is this orde...
Tag this Judgment!Commissioner of Income-tax Vs. J. Krishnamurthy
Court: Andhra Pradesh
Decided on: Nov-27-1990
Reported in: [1991]191ITR418(AP)
A. Lakshmana Rao, J.1. In similar Income-tax Case No. 211 of 1989, we directed the Income-tax Appellate Tribunal to state the case and refer the questins which are sought to be referred in this case. Therefore, we direct the Income-tax Appellate Tribunal to state the case and refer the following two questions of law for the decision of this court : '1. Whether, on facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the additional conveyance allowance received by the received by the assessee from his employer was entitled to exemption under section 10(14) of the Income-tax Act 2. Whether, on facts and inthe circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee, a salaried employee of L.I.C., was entitled to deduction at 40% on the incentive bonus received from his employer : 3. The income-tax case in accordingly allowed. No costs. ...
Tag this Judgment!Commissioner of Income-tax Vs. Mohd. Khaleel
Court: Andhra Pradesh
Decided on: Nov-27-1990
Reported in: [1991]188ITR449(AP)
A. Lakshmana Rao, J.1. The Revenue has filed this application for referring the following question for the decision of this court : 'Whether, on the facts and in the circumstances of the case, the income-tax Appellate Tribunal is justified in law in holding that the land situated within a redus of 8 kms. form the end of the municipal limits of the notified municipality is not a capital asset within the meaning of the terms as contained in section 2(14) of the Income-tax Act?' 2. It is seen from the order of the Income-tax Appellate Tribunal that the Tribunal followed the decision of this court in J Raghottama Reddy v. ITO : [1988]169ITR174(AP) and dismissed the departmental appeals. In the said decision, this court held that ' the mere amendment of the definition of 'capital asset' in section 2(14) is not sufficient to clothe Parliament with the power to tax agricultural income. 'This court held that the profit or gain arising form the transfer of land used for agricultural purposes am...
Tag this Judgment!Loharn and Steel Industries Ltd. Vs. Government of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Nov-27-1990
Reported in: [1991]80STC323(AP)
P. Venkatarama Reddi, J. 1. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957, doing business in iron and steel products. The petitioner states that it has a re-rolling mill in Karnataka State, that it purchases tax-suffered steel scrap and ingots within the State of Andhra Pradesh, takes the said scrap and ingots to Karnataka and after manufacturing finished products like rounds and flats at its re-rolling mill, brings the said finished products to Andhra Pradesh and sells them within the State of Andhra Pradesh. On the basis of representations from re-rollers and traders, the State Government of Andhra Pradesh issued certain notifications under section 9 of the Andhra Pradesh General Sales Tax Act meant to minimise the burden of taxation on the finished products of iron and steel derived out of the tax-suffered raw material such as scrap and ingots. The petitioner stands excluded from the application of those notifications by reason of the fac...
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