Andhra Pradesh Court December 1991 Judgments
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Vallapu Gangamma and ors. Vs. the New India Assurance Company, Rep. by ...
Court: Andhra Pradesh
Decided on: Dec-19-1991
Reported in: 1993(1)ALT353
Radhakrishna Rao, J.1. Appellants are the dependents of the three deceased - V. Guravaiah, Venkataswamy and Narayana. They preferred claims before the Motor Accidents Claims Tribunal-cum-First Additional District Judge, Cuddapah. It was their case before the Tribunal that the three deceased along with other coolies were travelling in the lorry belonging to the first respondent and that the lorry met with an accident due to the rash and negligent driving by the driver and the three deceased died and the others received injuries as a result thereof. Separate claims were preferred by the persons who received the injuries. In these three appeals, we are concerned with the claims in O.P.Nos. 49, 51 and 53/87.2. The Tribunal, accepting the evidence of the direct witness (P.W.2) found that the accident was due to the rash and negligent driving of the vehicle and awarded compensation to the claimants against the first respondent only and dismissal against the 2nd respondent, viz., the Insuranc...
Anjamuri Zeorge and ors. Vs. Gudala Rama Nageswara Rao and anr.
Court: Andhra Pradesh
Decided on: Dec-19-1991
Reported in: 1993ACJ174
Radhakrishna Rao, J.1. The deceased, who was aged about 14 years, died leaving behind him his father, mother and unmarried sister. They filed claim petition claiming Rs. 40,000/-. The Tribunal assessed it at Rs. 19,200/- and granted 6 per cent interest. Being aggrieved by that order this appeal has been filed. The case of the claimants is that the deceased was assisting his father in doing milk business and it was assessed at Rs. 100/-. As we are granting under no fault liability clause irrespective of the age of the deceased, this Court feels that over and above five years, if the table of multiplier cannot be applied, for every one year an amount of Rs. 1,000/-, inclusive of loss of affection, can be granted to the parents over and above Rs. 15,000/-. If we adopt that principle, it will come to Rs. 15,000/- + Rs. 9,000/- = Rs. 24,000/-. So, the claimants are entitled to Rs. 24,000 in all with interest at the rate of 12 per cent from the date of filing of the petition.The appeal is pa...
Sujatha Rubbers Vs. Income-tax Officer and anr.
Court: Andhra Pradesh
Decided on: Dec-18-1991
Reported in: 1992(1)ALT204; (1992)102CTR(AP)152; [1992]194ITR355(AP)
M.N. Rao, J.1. At issue in this writ petition is the legality of the order passed by the Commissioner of Income-tax, Visakhapatnam, dated October 5, 1989, respondent No. 2 herein, under section 273A of the Income-tax Act, 1961, dismissing the application of the petitioner herein, a partnership firm carrying on business in Vijayawada, represented by its managing partner, for waiver of interest in respect of the assessment years 1982-83, 1983-84 and 1984-85 : 'since the conditions of section 273A are not satisfied.' 2. The Government of India introduced a scheme called amnesty scheme to encourage assesses to file returns voluntarily assuring them that no penal action for concealment of income would be initiated if returns were filed as laid down in the scheme. The said scheme was in force from November 15, 1984 to March 31, 1987. On March 27, 1986, during the currency of the amnesty scheme, the petitioner for the assessment years 1982-83, 1983-84 and 1984-85 were completed by the first r...
State of Andhra Pradesh Vs. Venkateswara Oil Producers
Court: Andhra Pradesh
Decided on: Dec-18-1991
Reported in: [1992]86STC127(AP)
S. Parvatha Rao, J.1. The question of law to be decided in this tax revision case is whether the Sales Tax Appellate Tribunal is correct and justified in allowing the appeal. It is unfortunate that the question is not framed with any specificity. 2. The facts are in a narrow compass. The Commercial Tax Officer, Narasaraopet, by his assessment order dated March 14, 1983, assessed the turnover of the assessee. Long afterwards, i.e., more than 3 years after the assessment order was made, another Commercial Tax Officer at Narasaraopet issued a show cause notice dated March 19, 1986, to the petitioner to show cause why penalty should not be imposed on the petitioner on the ground that the petitioner suppressed certain turnover which was added and assessed under the said assessment order dated March 14, 1983, and thereafter by his order dated March 31, 1986, imposed a penalty of Rs. 33,584 at five times the tax due on the suppressed turnover of Rs. 1,94,551. On appeal by the petitioner, the ...
Syed Hafiz Vs. the Licensing Officer
Court: Andhra Pradesh
Decided on: Dec-18-1991
Reported in: 1992(3)ALT81
P. Venkatarama Reddi, J.1. The petitioner is the registered owner of a medium goods vehicle bearing No. ABC 5171. The vehicle has a public carrier permit valid upto 2-6-1994 and it is authorised to ply within the State. The tax of Rs. 460/- for the quarter ending 30-6-1990 was paid by the petitioner. It is the case of the petitioner that the vehicle is used mostly for the purpose of transporting milk and vegetables by vendors who accompany the goods. On 31-5-1990, the vehicle was chacked by the Motor Vehicles Inspector, Piler on Piler-kallur road. It was found that the vehicle was carrying ten persons out of whom six were a group of passengers who paid Rs. 10/- each. It was noted in the check report that the vehicle was fitted with seats on both sides to carry 12 passengers conveniently. On the allegation that the vehicle was misused as passenger vehicle, the vehicle was seized. On the same day, i.e., 31-5-1990, the licensing officer (respondent herein) issued a show cause notice as to...
Yakub Shareef Through Gpa Vs. Maqdoom Shareef
Court: Andhra Pradesh
Decided on: Dec-17-1991
Reported in: 1992(1)ALT408
Mohammed Sardar Ali Khan, J.1. This LPA is directed against the judgment dated 11-6-84 passed by a learned single judge in CCCA No. 292/82.2. The plaintiff is the appellant before us. He filed the suit for partition of the plaint schedule property. The plaintiff and the defendant are real brothers. The suit property which is a house, was purchased jointly in their names under Ex.B.1, registered sale deed. According to the evidence addused in the suit, the plaintiff is living in a portion of the house and the defendant is getting the rents for the other portion of the house. The case of the defendant is that the house was purchased jointly in their names but the entire consideration was paid by the defendant alone and consequently the plaintiff has no title or right or interest in the suit property. The defendant asserts that no part of the consideration was paid by the plaintiff and hence he alone is the owner of the entire suit property.3. The trial court found that the property belon...
New Jaji Labour Society, Represented by Its President, Burre Mariyamma ...
Court: Andhra Pradesh
Decided on: Dec-17-1991
Reported in: 1992(1)ALT112
ORDERRamanujulu Naidu, J.1. Sri T. Bali Reddy, the learned Counsel appearing for the petitioner, submits that the impugned order is wholly without jurisdiction as, under the Andhra Pradesh Land Grabbing (Prohibition) Act 1982, as it stood prior to its amendment, enquiry into any alleged act of land grabbing could only be done by the District Judge having jurisdiction over the area concerned, in the absence of a 'Special Court' constituted for the purpose. In other words, he contends that the District Judge of the concerned area having been constituted as persons designate, the impugned order passed by the Additional District Judge is without jurisdiction.2. Sri P.L.N. Sarma, the learned Counsel appearing for the respondents, submits that, though reference is made to the expression 'the District Judge having jurisdiction over the area concerned', the District Judge acts as a Court with all the incidents attached to a Court, and that under Section 11(2) of the Andhra Pradesh Civil Courts...
The New India Assurance Company Ltd. Vs. Nandyala Venkatamma and ors.
Court: Andhra Pradesh
Decided on: Dec-16-1991
Reported in: 1992(2)ALT7
Radhakrishna Rao, J.1. Respondents 1 to 6 herein who are the wife and minor children of one Nandyala Amrutha Reddy, who died in an accident that took place on 5-5-1988 filed a claim petition before the Motor Accidents Claims Tribunal, Nalgonda, claiming a compensation of Rs. 3,00,000/-.2. The deceased was a Class 'A' contractor and also an agriculturist and he was aged 36 years at the time of the accident. On 5-5-1988 he boarded a jeep bearing No. ABR 1814 at Koppal village to go to Nakrekal. At about 8-30 A.M. when the jeep reached the bus station of Nakrekal, a lorry AAW 8938 belonging to the 8th respondent herein and driven by the 7th respondent herein came in a rash and negligent manner and hit the jeep on the back side due to which the deceased received serious head injury and multiple injuries on the body and subsequently he succumbed to injuries and died.3. These facts are not disputed. A complaint also was lodged with the Police at Nakrekal Police Station and in the FIR Ex.A-2 ...
Gochipathula Samudralu Alias Sundara Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-12-1991
Reported in: 1992CriLJ2488
Syed Shah Mohammed Quadri, J.1. The short but oft-debated question which arises in this appeal is when an accused inflicts single injury resulting in the death of the victim, what offence does he commit 2. To appreciate this question, we shall refer to the relevant facts of this case. On 31-10-1990 the sole accused in Sessions Case No. 264 of 1989 on the file of the II Addl. Sessions Judge, Guntur, was convicted of offences under Ss. 447 and 302, I.P.C. and was sentenced to undergo rigorous imprisonment for three months and imprisonment for life, respectively. He filed that appeal against his conviction and sentence. 3. In respect of land of an extent of Ac. 196 cents of Murukondapadu village, belonging to PW8, there was dispute between Karumanchi Venkateswarlu, the husband of PW8 (hereinafter referred to as 'the deceased') who was looking after the said land, and the accused. On 12-2-1989 the accused is said to have gone to the said land where a heap of paddy was lying and threatened ...
J. Raghothama Reddy Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-12-1991
Reported in: [1992]195ITR895(AP); [1992]61TAXMAN136(AP)
V. Sivaraman Nair, J.1. The Income-tax Appellate Tribunal has referred the question : 'Whether, on the facts and in the circumstances of the case, there is material on record for the Commissioner to initiate revision proceedings ?' The reference R. C. No. 278 of 1982 was made under section 256(1) of the Income-tax Act, 1961. In R. C. No. 122 of 1985, the petitioner had obtained orders from this court under section 256(2) of the Act requiring the Appellate Tribunal to refer the following questions : '(3) Whether, on the facts and in the circumstances of the case, the capital gains arising out of the acquisition of lands covered by survey No. 12 which was taken possession of by the Government on October 12, 1973, but in respect of which an award was passed on July 20, 1974, is taxable in the assessment year 1974-75 (4) If the answer to the above question is in the affirmative whether the Commissioner can revise the order for 1974-75 without revising the assessment order for 1975-76 and ...