Andhra Pradesh Court August 1990 Judgments
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innovation Apartments Flat Owners Association, Secundrabad Vs. M/S. An ...
Court: Andhra Pradesh
Decided on: Aug-30-1990
Reported in: AIR1991AP69
1. This is an appeal against the order dated 18-4-1990 of the learned III Additional Judge, City Civil Court, Hyderabad at Secundrabad dismissing I.A. No. 161/ 89 in O.S. No. 213/87 on his file. Aggrieved by the same, the petitioner in the I.A. and the defendant in the suit filed this appeal.2. The points that arise for consideration are:(1) Whether this is an order attracting the provisions of O. 9, R. 13, C.P.C.?(2) In any event whether there are grounds for setting aside the ex parte order?(3) To what relief?3. Point No. 1: The facts which are not in dispute are the following: on 8-2-89 when the judgment was pronounced, the defendant has not filed the written statement, though the written statement was filed sometime later the same day. Thus this is case where the lower Court disposed of the matter under O.8, R. 10, C.P.C., decreeing the suit at the stage when the written statement was not filed. It is also to be noted that the judgment of the lower Court shows that P.W. 1 was exami...
Sarvaraya Textiles Ltd. Vs. Commercial Tax Officer, Kakinada
Court: Andhra Pradesh
Decided on: Aug-29-1990
Reported in: [1991]82STC367(AP)
P.L.N. Sarma, J.1. The parties and the questions involved in both the writ petitions are common and they are being disposed of by a common order. 2. W.P. No. 12663 of 1989 was filed for a direction to the respondents to refund forthwith a sum of Rs. 30,75,300.50 to the petitioner which was collected for the years 1982-83 and 1983-84 towards Central sales tax demands for the said years on the ground that the assessment itself was set aside by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad by its order dated January 11, 1989, in T.A. Nos. 551 of 1987 and 1528 of 1987. 3. It is alleged in the affidavit filed in support of the writ petition that the petitioner-company, which is a public limited company, is engaged in the business of manufacturing and selling cotton yarn, having its factories at Kakinada and Vijayanagaram. The first respondent made assessment for the years 1982-83 and 1983-84 of February 6, 1987 and October 31, 1987, respectively under the Central Sales Tax Act...
Seshmahal and ors. Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Aug-29-1990
Reported in: 1991(1)ALT60; [1992]86STC113(AP)
M. Jagannadha Rao, J.1. In this batch of writ petitions the question for consideration is regarding the mode of computation of the benefit conferred on the exhibitors by the various orders of the Government issued under section 19A of the Andhra Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as 'the Act). 2. For the purpose of understanding the point arising in the case, it will he sufficient to refer to the facts in W.P. No. 18126 of 1989. Each petitioner is either proprietor of the theatre or the partner of the firms running the theatres. Each of the petitioners has been paying entertainment tax in accordance with the provisions of section 5(1) of the Act. All the theatres, in the writ petitions, are situated in Vijayawada which is now a municipal corporation. It is not in dispute that as provided in section 5(1) of the Act, the petitioners are liable to pay tax on the gross collection capacity per show multiplied by 22. While the petitioners were thus paying the tax, ...
Ashok Kumar Ratanchand Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-27-1990
Reported in: (1991)93CTR(AP)202; [1990]186ITR475(AP)
V. Sivaraman Nair, J.1. The petitioner was a member of a Hindu undivided family consisting of his father and brothers. He had received two gifts of rupees five thousand each from his grandparents in May, 1965. He invested those amounts as deposits in the joint family business and was receiving interest on those deposits. On November 9, 1969, there was a partial partition of the Hindu undivided family resulting in each one of the coparceners being allotted Rs. 17,352. The petitioner deposited that amount also in the family business. He was receiving interest on that deposit as well. In addition thereto, he was also receiving salaries from the above business. These three items of income were subject to assessment as the individual income of the petitioner. He married on April 30, 1980. According to him, a Hindu undivided family consisting of himself as karta and his wife as member came into being on that day. For the assessment years 1981-82, 1982-83 and 1983-84, he filed two sets of ret...
Sanghi Textiles Processors Pvt. Ltd. Vs. Collector of Central Excise
Court: Andhra Pradesh
Decided on: Aug-27-1990
Reported in: 1993LC226(AP); 1991(55)ELT151(AP)
ORDERLakshmana Rao, J. 1. M/s. Sanghi Textiles Processors Private Limited, a company registered under the Companies Act, 1956 owns a textile processing unit situated at Omarkhanguda, Sanghinagar, Koheda, Rangareddy District. It undertakes processing of grey fabric and holds Central Excise Licences L-4 No. 1/79 (CF) and 1/79 (MMF). The officers of the Anti-Evasion Department (Central Excise) raided the premises of the petitioner on May 11, 1989 and seized some documents and goods. Thereafter, a show cause notice dated July 6, 1989 was issued to the petitioner. It was mentioned therein that the petitioner had accounted the grey man-made fabrics supplied by the merchants whose names were mentioned in the show cause notice as if they were grey cotton fabrics and processed and coloured them as cotton fabrics on or after November 25, 1987 by availing lower rates of duties applicable for cotton fabrics. It failed to give the actual nature and composition of the fabrics in the classification l...
K.V. Narasimha Rao Vs. Labour Court, Guntur
Court: Andhra Pradesh
Decided on: Aug-23-1990
Reported in: 1990(3)ALT605; 1990(3)ALT605; [1991(62)FLR926]
1. This writ petition has been referred to a Full Bench by B. P. Jeevan Reddi, J. (as he then was) and A. Lakshmana Rao, J. for deciding whether the conditions referred to in Section 40(1) of the A.P. Shops and Establishments Act (hereinafter referred to as the A.P. Shops Act, 1966) are conditions precedent for termination of the services of an employee and also for revolving the apparent conflict between the decisions of two Division Benches of this Court viz. Andhra Bank Ltd. v. Labour Court, Hyderabad and Others (W.A. No. 304/76 dated 28-7-1976) decided by B. J. Divan, C.J. and Muktadar, J. on the one hand and Indian Airlines v. K. D. Singh and Another (W.A. No. 533/76 dated 23-2-1978) decided by S. Obul Reddi, C.J. and Amareswari, J. 2. The facts of this case are as follows :- The petitioner was recruited as Probationary-Cashier in Bata Indian Limited (3rd respondent) and was posted as Cashier in Bata Shoes Stores, Guntur on August 25, 1989. Initially the probation was to be for si...
Bhaskara Ceramic Industries Vs. Regional P.F. Commissioner
Court: Andhra Pradesh
Decided on: Aug-23-1990
Reported in: (1993)IIILLJ864AP
Sardar Ali Khan, J.1. Writ Appeal No. 45 of 1989, arising out of Writ Petition No. 5209 of 1982, and Writ Petition No. 6828 of 1983 are based on common questions of law and fact and arc, therefore, fit to be disposed of by a common judgment.2. In W.P. No. 6828 of 1983 the petitioner is seeking a writ or order of direction calling for the records relating to Case No. AP/7083/RJY/Enf. II/4918 on the file of the respondent-Regional Provident Fund Commissioner and to quash the order dt. 30.6.1983 passed therein.3. The prayer in W.P. No. 5209 of 1982, against which W.A. No. 45 of 1989 arose, is for issue of a writ of certiorari quashing the order dt. 2.6.1982 passed by the Ministry of Labour, Government of India, New Delhi under Section 19-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act').4. It would be in the fitness of things to narrate a few facts as emerging from the affidavit filed in support of Writ Petition No. 6828 of 1...
M. Srinivas Vs. Jawaharlal Nehru Technological University
Court: Andhra Pradesh
Decided on: Aug-23-1990
Reported in: 1991(3)ALT1
Yogeshwar Dayal, C.J., M. Jagannadha Rao and Upendralal Waghray, JJ.1. This reference to the Full Bench has been made by Jeevan Reddi, J. (as he then was) and Syed Shah Mohd. Quadri, J. doubting the correctness of an earlier Full Bench decision in Sattemma v. Vislmumurthy, : AIR1964AP162 . (F.B.) in view of the decision of the Supreme Court in Shah Babulal Khimji v. Jaber, : [1982]1SCR187 . The question is whether a Letters Patent Appeal lies to a Division Bench under Clause 15 of the Letters Patent (Madras) as applicable to Andhra Pradesh High Court, against an order of a learned single Judge refusing to review under Order 47 Rule 4(1), CPC and whether Order 47, Rule 7 (1) is a bar to the maintainability of such an appeal. The Division Bench thought that what the Supreme Court, they thought, stated in the above case in the context of the bar created in Section 104(2) C.P.C. to the maintainability of Letters Patent Appeals, equally applied to a similar bar created in Order 47, Rule 7(1...
Shaik Kannam Saheb and Others Vs. the Dist. Collector, Khammam and Oth ...
Court: Andhra Pradesh
Decided on: Aug-21-1990
Reported in: AIR1991AP43
ORDER1. This writ petition has been referred to a Full Bench pursuant to an order of a learned single Judge dated 7-3-1989 because of the different views taken in some cases on the questions of manner and period of publication of the notification under S. 4(1) of the Land Acquisition Act (1 of 1894) (hereinafter called the Act) in the light of theamendment made by the Andhra Pradesh Amendment Act 9 of 1983 and the Central Amendment Act 68/1984. The learned Judge has pointed out that, while in a long line of authorities of a single Judge it was held that the publication of substance of the notification beyond forty days of the gazette has to be quashed, a Bench of this Court in a decision reported in Govt. of A.P. v. C. Adilakshmamma : AIR1989AP342 has held that publication of the substance within forty days of the newspaper publication is valid. It is also pointed out by him that another Bench decision in W.A. No. 175 of 1987 dated 23-2-1989 has held that the newspaper publication can ...
income-tax Officer Vs. Jyothi Coconut Merchants and ors.
Court: Andhra Pradesh
Decided on: Aug-21-1990
Reported in: (1990)89CTR(AP)136; [1991]187ITR246(AP)
Y. Bhaskar Rao, J. 1. These two appeals give rise to the twin questions of law, namely : '(i) Whether a company, being a juridical person, is liable for prosecution for an offence under the provisions of the Income-tax Act and (ii) Whether a company, being a juridical person and incapable of being put to bodily punishment like sentence of imprisonment, can be sentenced to fine only though the punitive provision in the tax law contemplates imposition of a minimum sentence of imprisonment and also fine ?' 2. The brief facts involved in these appeals are : A firm called Messrs. Jyothi Coconut Merchants and its two partners were prosecuted under section 277 of the Income-tax Act for falsification of accounts for the assessment years 1980-81 and 1981-82. The trial court, on a consideration of the entire material on record, convicted the partners alone and sentenced them while acquitting the firm on the ground that the firm cannot be sentenced to imprisonment. It is against this acquittal of...
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