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Andhra Pradesh Court March 1991 Judgments

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Mar 20 1991

Saptagiri Enterprises Vs. Commissioner of Income-tax and ors.

Court: Andhra Pradesh

Decided on: Mar-20-1991

Reported in: [1991]189ITR705(AP)

P. Venkatarama Reddi, J.1. Questioning the order passed by the Commissioner of Income-tax, Guntur, under section 127(2) of the Income-tax Act, 1961, the present writ petitioner has been filed. 2. The petitioner-firm is an assessee within the jurisdiction of the Income-tax Officer, Ward-I, Chittoor. By the impugned order dated October 5, 1990, the Commissioner of Income-tax, Guntur, transferred the case of the petitioner to the Assistant Commissioner of Income-tax, Central Circle II(8), Madras. It is stated in the order that 'this transfer is effected to faciliate detailed and co-ordinate investigation.' The order was preceded by the issuance of a show-cause notice on September 4, 1990. In the notice, it is indicated that 'the transfer of the case is to facilitate co-ordinated investigation and enquire/restore the case to territorial ITO/A.C'. Obviously, the inapplicable portion - 'restore the case to territorial ITO/A.C'. has not been deleted. It is not the case of the Department eithe...


Mar 19 1991

Mohd Afzal Vs. Common Wealth Hotel Pvt. Ltd. Represented by Its Direct ...

Court: Andhra Pradesh

Decided on: Mar-19-1991

Reported in: 1991(3)ALT325

ORDERP.L. Narasimha Sarma, J.1. Heard both the counsel and they agreed that the C.R.P. itself can be disposed of finally.2. Plaintiff is the Revision Petitioner. Revision was preferred against the order of the learned IV Additional Judge, City Civil Court, Hyderabad dismissing I.A. 1077/88 in O.S.No. 1426/87. The application was filed under Section 151 C.P.C. seeking a direction to the respondent to deposit the entire arrears of rent and also to continue to deposit every month. The application was filed on the ground that the defendant is the tenant and that the plaintiffs are its landlords. It is stated that the rent payable by the tenant is Rs. 10,000/- per month and that the respondent is enjoying property without paying a single paise towards rent and the arrears of rent accrued as on the date of filing of application was more than Rs. 2.00 lakhs and therefore the application was filed for the reliefs mentioned above. The main suit itself is for recovery of possession of the demise...


Mar 18 1991

Katuri Venkateswara Rao Vs. Savera Laboratories Limited Rep. by Its Ex ...

Court: Andhra Pradesh

Decided on: Mar-18-1991

Reported in: 1991(2)ALT98

ORDERImmaneni Panduranga Rao, J.1. The purchaser from defendants 2 and 3 is the revision petitioner herein. The plaintiff claims to be owner of 1/3rd undivided share in the suit-schedule land whereas the first defendant's contention is that he purchased Ac. 7-00 and odd from the second defendant, his daughter-in-law and son. The plaintiff and defendants 2 and 3 are the joint owners and claim to be in joint possession of the suit schedule property. The learned District Judge holding that the allegation that the second defendant is trying to create some documents in favour of the first defendant will not entitle the said persons to interfere with the joint possession of the plaintiff and his brothers and observing that the directions given by the learned Subordinate Judge that the first defendant should file a separate suit and get his share declared is not correct, held that it is for the plaintiff to file a suit for partition and claim his 1/3rd share if he does not want to continue hi...


Mar 15 1991

Andhra Pradesh State Trade Federation Vs. Commissioner of Labour and a ...

Court: Andhra Pradesh

Decided on: Mar-15-1991

Reported in: 1991(2)ALT84; (1992)IILLJ600AP

Jagannadha Rao, J.1. The petitioner is the Andhra Pradesh State Trade Federation, Hyderabad and is a Society registered under the Andhra Pradesh Societies Registration Act. Its members are said to be traders and owners of three wheelers (Autos) and two wheeler vehicles used for distribution of goods in retail in Andhra Pradesh. They state that they are employing one driver per each vehicle. While so, in reply to the letter dated July 11, 1988 addressed to the Commissioner of Labour, Hyderabad, the latter informed the Federation on July 26, 1988 that 'according to the definition of Motor Transport Undertaking contained in S. 2(g) of the Motor Transport Workers Act, 1961 (hereinafter called the Workers Act), a 'private operator' is also included in that definition and hence the vehicles i.e., 'delivery vans/delivery autos employing workers are covered by the Motor Transport Workers Act.' The Federation was accordingly advised 'to get their undertakings (vehicles) registered (under S. 3) ...


Mar 15 1991

C.M. Ramanath Reddy Vs. State of Andhra Pradesh, Rep. by Its Secretary ...

Court: Andhra Pradesh

Decided on: Mar-15-1991

Reported in: 1991(2)ALT32

ORDERSyed Shah Mohammed Quadri, J.1. Cuddapah District in Andhra Pradesh contains largest deposits of barytes in the world. This mineral wealth of the nation in the villages of Mangampet and Anantharajupet, was reserved for exploitation by public sector by G.O.Ms. No. 27 dated 7-1-1974. The State of Andhra Pradesh, the 1st respondent herein granted mining lease for barytes over an extent of 22.799 Hectares in the said villages for 20 years in favour of the Andhra Pradesh Mineral Development Corporation Ltd.', a State Government undertaking, the 2nd respondent herein, in G.O.Ms. No. 151, dt. 10-2-1975. In pursuance of the said orders, the 1st respondent executed mining lease deed in favour of the 2nd respondent on 19-2-1975 in respect of the said extent of 22.7990 Hectares. Pattedars of the land who were having surface rights in the land granted on lease by the 1st respondent to the 2nd respondent under the above G.O.Ms. No. 151, filed revisions before the Central Government under Rule ...


Mar 14 1991

Tulasi Enterprises Vs. Andhra Pradesh State Consumer Commission, Hyder ...

Court: Andhra Pradesh

Decided on: Mar-14-1991

Reported in: AIR1991AP326

ORDERJagannadha Rao, J.1. The appellant M/s. Thulasi Enterprises has filed this appeal questioning the orders of a learned single Judge dated 28-2-1991 dismissing Writ Petition No. 2935/91.2. The writ petition was filed by the appellant for the issue of a certiorari declaring that the Andhra Pradesh State Consumer Commission, Hyderabad has no jurisdiction to entertain CD. No. 117/90 filed by Sri R. Chandra Kant (second respondent) on its file and consequently the entire proceedings therein.3. The facts of the case are as follows :--The appellant is a partnership firm consisting often partners. They run a Mutual Benefit Fund. It is stated that there are 250 members in the said fund and that each member contributes Rs.2,000/- per month for a period of thirty months. The scheme runs for fifty months. On every third Sunday of the month, in the presence of the subscribers, their names will be written on chits and put up in a box. One of the subscribers will be asked to pick up one chit. Who...


Mar 14 1991

P.M.G. Cold Forming Pvt. Ltd. Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Mar-14-1991

Reported in: [1991]83STC28(AP)

Yogeshwar Dayal, C.J. and Upendralal Waghray, J.1. This revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is filed by the dealer against the judgment of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in T.A. No. 299 of 1986 confirming the orders of the assessing authority and the first appellate authority. 2. The disputed turnover of Rs. 68,49,960 relates to levy of tax on 'C purlins' manufactured by the petitioner from iron skelp and H.R. coils purchased from the branch offices of Steel Authority of India, Secunderabad. According to the petitioner, they had purchased iron skelp and H.R. coils which already suffered tax under the Andhra Pradesh General Sales Tax Act under the provisions of section 6 read with the Third Schedule as item 2 'iron and steel' as they are declared goods. The contention of the petitioner is that, even after manufacture the product made by them which according to the Indian Standards Institution is 'channel with lips' o...


Mar 13 1991

The Commissioner and Spl. Officer, Anakapalli Municipality Vs. the Dir ...

Court: Andhra Pradesh

Decided on: Mar-13-1991

Reported in: AIR1992AP212; 1991(2)ALT354

ORDERM. Jagannadha Rao, J. 1. This letters patent appeal is preferred against the judgment of the learned single Judge dated 25-4-1988 dismissing the first appeal -- A.S. No. 1499 of 1981. The appellant before us is the plaintiff and was also the appellant before the learned single Judge. The suit, O.S. No. 85 of 1980, has been dismissed by the learned Additional District Judge on 6th January, 1981. The following are the material facts.2. The suit was filed initially in the Sub Court on 17th August, 1978, for recovery of a sum of Rs. 5,63,364-83 towards compensation amount payable for the years 1971-72 to 1977-78 to the appellant by the defendants-respondents, at the rate of Rs. 80,480-69 per annum, being the estimated amount of fees lost to the municipality on account of taking over the market from 1-4-1971. Admittedly, the market was taken over under the Andhra Pradesh (Agricultural Produce and Live Stock) Markets Act, 1966 (hereinafter called 'the Act'), by virtue of a notification ...


Mar 13 1991

Shyam Prasad Reddy and ors. Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Mar-13-1991

Reported in: 1991(2)ALT121; 1991CriLJ2299

ORDER1. The petitioners are the accused in C.C. 166/90 in the court of the Judicial I Class Magistrate, Gudur. That case was instituted on a complaint filed by the 2nd respondent. The learned Magistrate having taken cognizance of the offence u/S. 2 of the Prevention of Insults to National Honour Act, 1971 issued summons for the appearance of the accused on 7-9-1990. On that day the accused filed a petition Crl.M.P. 2215/90 before the learned Magistrate u/S. 205(1), Cr.P.C. requesting that their personal appearance may be dispensed with and they may be permitted to appear through their counsel as they are busy persons moving about various places in connection with their business. The learned Magistrate passed orders dispensing with the personal attendance of the accused on that day but directed the accused to appear in person on the next day of hearing on 19-10-90. The petitioners have filed this petition u/S. 482, Cr.P.C. to quash the order of the learned Magistrate in Crl.M.P. 2215/90...


Mar 13 1991

Kanakappagari Chinnabha Reddy

Court: Andhra Pradesh

Decided on: Mar-13-1991

Reported in: 1991(3)ALT14

ORDERP.L. Narsimha Sarma, J.1. Suit itself was filed for declaration of title of the plaintiff to the plaint schedule property and for permanent injunction restraining the defendants and their men from interfering with peaceful possession of the plaintiff.2. The suit was based on the claim that the plaintiff purchased the property for a valuable consideration and the same was delivered to him and ever since the said date, he has been in possession and enjoyment thereof in his own right and that the defendants are trying to interfere with his possession and enjoyment. The same was resisted by the defendants stating that it is Government Poramboke and that the same was assigned them by the Government and they have been in possession each of the extent of Ac. 0-03 cents for over 40 years and that the plaintiff was never in possession.3. The Trial Court dismissed the suit. It held that P.W. 1 may be in possession of the suit site by the date of the suit, but he obtained possession not thro...


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