Andhra Pradesh Court December 1990 Judgments
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Commissioner of Income-tax Vs. M.L. Agroproducts Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Dec-20-1990
Reported in: [1992]197ITR485(AP)
1. Following the decision of this court in Srikakollu Subba Rao and Co. v. Union of India : [1988]173ITR708(AP) , the Income-tax Appellate Tribunal declined to refer the following question, viz. : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the provision for payment of cess of Rs. 2,20,904 to the Agricultural Market Committee, which is a local authority, was not a tax or duty, but only a fee and it was therefore not disallowable under section 43B of the Income-tax Act, 1961 ?', 2. for the decision of this court. It was held by this court in the above decision that the fee paid by an assessee to the Agricultural Market Committee was allowable under section 43B of the Income-tax Act. In view of that decision, the I. T. C. is dismissed. ...
Commissioner of Income-tax Vs. K. Anjeneyulu
Court: Andhra Pradesh
Decided on: Dec-20-1990
Reported in: [1992]197ITR324(AP)
Following the decision of the Supreme Court in CIT v. Bagyalakshmi and Co. : [1965]55ITR660(SC) and the decisions of some of the High Courts, the Tribunal held that the assessee was entitled to grant of continuation of registration of the firm, notwithstanding the fact that one of the partners signed the application in dual capacity one as individual and the other as karta of Hindu undivided family. For the immediately preceding year also, the Commissioner of Income-tax (Appeals) granted relief in favour of the assessee directing continuance of registration of the firm. In those circumstances, the Tribunal is justified in refusing to refer the question for the decision of this court. We are in agreement with the Tribunal and therefore, the I.T.C. is dismissed. ...
P. Rangachary Vs. the State Bank of Hyderabad, Rep. by Its Managing Di ...
Court: Andhra Pradesh
Decided on: Dec-20-1990
Reported in: 1991(1)ALT391
Sardar Ali Khan, J.1. The Writ Petition is filed with the prayer for issue of an appropriate writ, order or direction declaring Charge Sheet No. R.III.Gr..I/5641, dated 20-10-1982 and all other consequential proceedings including the order No. DPC/499 dated 24-3-1988 of the 2nd respondent and the consequential order of the 1st respondent thereon to be quashed as being illegal, null and void and unconstitutional and against the principles of natural justice and to issue a direction to reinstate the petitioner into service forthwith with all other consequential benefits.2. When the matter came up for hearing before a learned single Judge (Sri Justice M.N. Rao), the learned single Judge felt that in view of the importance of the matter, involved in the writ petition, and the conflicting decisions thereon, it would be necessary to have a decision of a Division Bench in the matter. Thus, it is by virtue of the order of reference made by the learned single Judge that the matter has been plac...
Delta Paper Mills Limited , Vs. Oil and Natural Gas Commission and ors ...
Court: Andhra Pradesh
Decided on: Dec-19-1990
Reported in: [1991]81STC339(AP)
Jagannadha Rao, J. 1. All these four writ petitions raise a question relating to section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 and the Rules made in exercise of the powers under section 39 of the said Act. In particular, the meaning of the word 'consumables' in section 5-B falls for consideration. 2. In W.P. No. 3541 of 1990, the petitioner is a paper mills. The petitioner in W.P. No. 5532 of 1990 is the Coastal Chemicals Ltd. (pulp and paper division). The petitioner is W.P. No. 5533 of 1990 is the Costal Agro Industrial Complex (P) Ltd., Tanuku, which manufactures rice bran, straw board, waste paper, bagasse, etc. In W.P. No. 7315 of 1990 the petitioner is the Southern Magnesium and Chemicals Ltd., which manufactures magnesium metal. So far as the petitioner in W.P. No. 3541 of 1990 is concerned, it purchases natural gas from the Oil and Natural Gas Commission within the State. So far as the petitioner in W.P. No. 5532 of 1990 which also manufactures paper and pulp, i...
Phipson and Co. Ltd. Rep. by Its Area Sales Manager Mr. S. Bhattacharj ...
Court: Andhra Pradesh
Decided on: Dec-19-1990
Reported in: 1991(1)ALT378
ORDERNeeladri Rao, J.1. The point for consideration in these writ petitions is whether the petitioners are entitled to the refund of the amount which was paid as countervailing duty under Rule 5 (1) (i), A. P. Foreign Liquor and Indian Liquor Rules, 1970 (for short 'Liquor Rules, 1970)' read with Section 21, A.P. Excise Act, 1968 (for short 'Excise Act') and import duty.2. The petitioner in W.P. 8620/89 was given permits Nos. I.P. 2286/87 dated 4-3-1987 and I.P.B-5/3367/87 dated 15-4-1987 for importing gin and Vodka from the distillery of M/s Carew and Company Limited, Asansol, District Burdvan, West Bengal. The said petitioner contends that the above stocks were not supplied to him as no stocks were available in the distillery and they filed letters received from the Excise Officer in charge of the said distillery and also the letter from the management of the distillery and requested R-1 to refund the countervailing duty as well as the import duty he paid. The said petitioner further...
A. Sundaramma and ors. Vs. the Government of India, Represented by Min ...
Court: Andhra Pradesh
Decided on: Dec-19-1990
Reported in: 1991(1)ALT403
M.N. Rao, J.1. All the writ petitions are interconnected and so they are disposed of by this common judgment.2. All the petitioners are holders of stage carriage permits on different routes. The Motor Vehicles Act, 1988 (Act No. 59 of 1988-hereinafter referred to as 'the new Act') came into force on 1-7-1989. By Section 217(1) of the new Act, the Motor Vehicles Act, 1939 (for short 'the old Act') was repealed. Sub-section (2) of Section 217 incorporates provisions as to the matters which are saved notwithstanding the repeal of the old Act. Clause (e) of Section 217(2), which is relevant, reads :'217(2): Notwithstanding the repeal by Sub-section (1) of the repealed enactment.(a) to (d)------------(e) any Scheme made under Section 68-C of the Motor Vehicles Act, 1939, or under corresponding law, if any, in force in any State and pending immediately before the commencement of this Act, shall be disposed of in accordance with the provisions of Section 100 of this Act;'Chapter IV A of the o...
N.V. Raghava Reddy Vs. the Inspector of Police-ii, Anti-corruption Bur ...
Court: Andhra Pradesh
Decided on: Dec-07-1990
Reported in: 1991(1)ALT132; 1991CriLJ2144
ORDER1. These two petitions are filed under section 482, Cr.P.C. to quash the proceedings in C.C. Nos. 13 and 14 of 1988 on the file of the Ist Addl. Chief Judge & Spl. Judge for S.R. and ACs Cases, Hyderabad. 2. The brief facts necessary for disposal of these two petitions are : The petitioner is a permanent government servant in the cadre of Assistant Director, Animal Husbandry and during the period from 1-10-1977 to 30-9-79 he went on deputation to Leather Industrial Development Corporation of A.P. (hereinafter referred to as LIDCAP) as a Technical Officer. After the deputation period was over, he went back to his parent Department. While so, on 14-5-1981 the Government issued a memo keeping him under suspention without assigning any reason and has been continuing him so till to-day. While it was so on 1-7-1988 the petitioner received summons in the above two cases enclosing thereto the FIRs C.C. No. 13/88 is filed under section 420, IPC and S. 5(2) r/w S. 5(1)(d) of the Prevention ...
The Land Acquisition Officer, Vijayawada Guntur-tenali Urban Developme ...
Court: Andhra Pradesh
Decided on: Dec-07-1990
Reported in: 1991(1)ALT273
Yogeshwar Dayal, C.J. and Syed Shah Mohammed Quadri, J.1. This order will dispose of Writ Appeals Nos. 1241, 1242, 1243, and 1244 of 1990 which arise from the judgment of the learned single Judge dated 31st July 1990 passed in Writ Petitions Nos. 6444 and 6445 of 1990.2. Out of the four writ-appeals, two have been filed by the writ-petitioners and two have been filed by the respondents in the writ-petitions.3. The writ-petitions came to be filed in the following circumstances ; Four Notifications under Section 4(1) of the Land Acquisition Act (hereinafter referred to as 'the Act'), were issued on 9-12-1980 in respect of contiguous lands/in the villages of Mangalagiri and Nowluru, acquiring 96 acres and 69 cents, and 359 acres and 41 cents of land (comprised in three notifications) respectively. Declarations under Section 6 of the Act were also issued on the same day dispensing with inquiry under Section 5-A of the Act.4. In the year 1982 Writ Petition No : 6150 of 1982 & batch were fil...
The Deputy Commissioner of Endowments, Hyderabad and 2 Others Vs. Saib ...
Court: Andhra Pradesh
Decided on: Dec-06-1990
Reported in: AIR1991AP253; 1991(1)ALT164
ORDERJagannadha Rao, J.1. The point for decision in this writ appeal is whether the Temple of Sri Sai Baba of Shirdi at Chader-ghat, Hyderabad is one in respect of which the authorities under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (hereinafter called the Act) have jurisdiction? The learned single Judge had allowed W.P. No. 17487 of 1987 dated 14-6-1990 following the judgments of the Madras High Court in All India Sai Samaj v. Deputy Commissioner for H.R. and C.E., (1967) 2 Mad LJ 618 and another judgment of the Madras High Court in S. Kannan v. All India Sai Samaj, (1974) 1 Mad LJ 174 and held that the Act did not apply to a similar Temple of Sai Baba of Shirdi, located in another part of Hyderabad. Following his own judgment in W.P. No. 17487/87, the learned Judge allowed the Writ Petition out of which this writ appeal arises. No counter was filed in the writ petition. We have heard the learned Advocate General and the learned counsel f...
Government of A. P., Rep. by Its Secretary, Transport R and B Departme ...
Court: Andhra Pradesh
Decided on: Dec-04-1990
Reported in: 1991(1)ALT370
Sardar Ali Khan, J.1. This batch of Writ Appeals have come up for admission after notice was ordered before admission. The matter has been heard at length on both sides at the admission stage itself.2. The Writ Appeals arise out of a common judgment of a learned single Judge allowing the Writ Petitions with a direction that the State Government shall publish the schemes in accordance with the rules and invite objections from any person within thirty days from the date of publication in the newspapers and thereafter dispose of the objections within two months from the date of expiry of the thirty days' period.3. It may not be out of place to indicate the area of controversy arising in the Writ Petitions which has lead to the filing of the batch of cases which are now under consideration. The essential facts are briefly as follows:As many as 250 draft schemes have been published by the Andhra Pradesh State Road Transport Corporation, appellant No. 2 herein, under Section 68-C of the Moto...
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