Andhra Pradesh Court October 1994 Judgments
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Santhosh Wines Vs. Assistant Commercial Tax Officer, Khairatabad Circl ...
Court: Andhra Pradesh
Decided on: Oct-31-1994
Reported in: [1995]99STC160(AP)
Syed Shah Mohammed Quadri, J.1. Challenging the validity of the order of seizure of the stocks of the petitioner on October 19, 1994 passed by the 1st respondent, this writ petition is filed seeking a writ of mandamus directing the 1st respondent to release the seized stocks under the impugned order and for a further direction to issue certificate of registration under section 12 of the A.P. General Sales Tax Act, 1957, for short 'the Act'. 2. The petitioner commenced business in liquor/goods specified in the Sixth Schedule to the Act. He filed an application for registration under section 12 of the Act on October 11, 1994 and commenced business thereafter. When the 1st respondent inspected the premises of the petitioner, he noticed that the petitioner was carrying on business without possessing certificate of registration under the Act. On that ground the 1st respondent seized the stocks of the petitioner on October 19, 1994. The order of seizure, as stated above, is assailed in the w...
Ramanivas Gupta and ors. Vs. Maliram and ors.
Court: Andhra Pradesh
Decided on: Oct-31-1994
Reported in: 1994(3)ALT473
ORDERB. Subhashan Reddy, J.1. These appeals are preferred against the judgment and decree rendered by the Court below. In fact, out of one suit, four appeals are filed which are before me and it is stated that one more appeal is yet to be numbered as there was a delay in preferring the same and that the delay was condoned only last week and that appeal is yet to be numbered. Totally there are 13 defendants. While defendants 11,12 and 13 filed CCCA No. 39/94 represented by Mr. C. Poorniah; CCCA No. 41/94 is filed by defendants 3 and 5 represented by Mr. M.V.S. Suresh Kumar; CCCA No. 47/94 is filed by the widow of defendant No. 1 represented by Mr. C.V. Mohan Reddy and CCCA No. 49/94 is filed by defendants 2 and 4 represented by Mr. T. Veerabhadrayya and another appeal is said to have been filed by defendants 9 and 10 represented by Mr. Singh.2. The 1st defendant is the karta and his co-parcener sons are defendants 2, 3,4 and 5. The 1st defendant died and his widow is brought on record a...
Smt. Kunwar Rani Vs. the Commissioner of Urban Land Ceilings (Appellat ...
Court: Andhra Pradesh
Decided on: Oct-31-1994
Reported in: 1994(3)ALT488
ORDERT.N.C. Rangarajan, J.1. This writ petition is directed against the order of the Commissioner of Land Reforms and Urban Land Ceilings, dated 28-1-1994, by which the appeal against the proceedings dated 2-12-1993 of the Competent Authority under Urban Land (Ceiling & Regulation) Act, 1976 (for short 'the Act'), was dismissed. The admitted facts are that a draft statement under Section 8 of the Act was issued on 7-8-1991 granting thrity days time to the peititoner to make her objections. Admittedly, no objections were filed within that period of time. The matter was posted for enquiry on 26-10-91, and in the absence of the petitioner it was adjourned to 30-11-1991. Thereafter, it has been adjourned from time to time either because the officer was not avialable or was busy. On 9-7-92 the officer was transferred and the case was posted to 7-9-92. The advocate appeared on that date and sought time for filing objections. The new officer took the view that since no objections have been fi...
Garimella Annapurnayya Vs. Kota Appalanarasimhamturthy and ors.
Court: Andhra Pradesh
Decided on: Oct-31-1994
Reported in: 1994(3)ALT491
B.K. Somasekhara, J.1. The common judgment and decree rendered in O.S. No. 86/77 (O.S.57/77) and O.S. No. 5/78 (O.S.101/77), dated 31-12-1980 by the learned Sub Judge (Sri B. Venkateswara Rao), Chodavaram, Visakhapatnam district have lead to these two appeals. The two suits and appeals are between the same parties inter vivos involving common questions of fact and law. The arrayal of them in the capacity of plaintiff and defendants in the suit correspondingly make them parties in the appeal as appellant and respondents and vice versa. The plaintiff in O.S. No. 86/77 is the appellant and the defendants therein are the respondents in A.S. No. 1013/82. The plaintiffs in O.S.5/78 are the appellants and the defendant therein is the respondent in A.S. No. 3194/82. So the style of parties as they occupied in the suits as plaintiff and defendants shall be repeated for reference in these appeals.2. The parties litigated over the subject matter of the suits described in Plaint Schedules A to E c...
TaqiuddIn Hyder Vs. Appropriate Authority and ors.
Court: Andhra Pradesh
Decided on: Oct-28-1994
Reported in: 1995(1)ALT409; [1996]220ITR425(AP)
M.N. Rao, J.1. As all the six writ petitions are interconnected, they are disposed of by this common order. 2. The writ petitions concern the legality of two pre-emptive purchase orders in References Nos. AA/(Hyd)/07/(14) 09 of 1991-92 and AA/(Hyd)/07/(15) 09 of 1991-92, both dt. 23rd Sept., 1991, issued by the Appropriate Authority, IT Department, under s. 269UE(2) of the IT Act, 1961, in respect of the premises bearing No. 5-9-1112/1 and 2, Church Road, Gunfoundry, Hyderabad. In respect of both the premises the owner, Smt. Abidunnissa Begum, entered into two agreements of sale. With regard to premises No. 5-9-1112/1, the agreement of sale stipulated a consideration of Rs. 12,20,000 and with regard to premises No. 5-9-1112/2, the consideration stipulated in the agreement of sale was Rs. 15,80,000. The vendor as well as the two vendees informed the IT authorities in Form No. 37-I about the transactions for the purpose of obtaining clearance certificate. At that stage, the Appropriate A...
Goverdhan Kachwawa Vs. Mangilal Jain
Court: Andhra Pradesh
Decided on: Oct-28-1994
Reported in: 1994(3)ALT735
ORDERA. Gopal Rao, J.1. Petitioner No. 2 in R.C.C. 804/1990, on the file of the III Addl. Rent Controller, Hyderabad is the petitioner in this revision petition. That R.C C. was filed by the petitioner and another, seeking eviction of the respondent- herein tenant from the petition schedule premises on the ground that the respondent / tenant had committed wilful default in payment of monthly rents for a particular period. Respondent/tenant filed I.A.355/94 in R.C.No. 804/94 under Section 8 (2) of the Andhra Pradesh Buildings (Lease, Rent & Eviction) Control Act 1960 (for short 'the Act') to permit him to deposit a sum of Rs. 4,800/- being the monthly rents payable for a period of one year in future, i.e., from April 1994 to March 1995, in advance. That petition was opposed by the petitioner/landlord. The rent Control Court dismissed that petition, holding that there is no provision in the Act which enables a tenant to deposit the future monthly rents also and that the landlord has a ri...
K. Narayana Rao and ors. Vs. the Vysya Bank Limited, Rep. by the Branc ...
Court: Andhra Pradesh
Decided on: Oct-28-1994
Reported in: 1994(3)ALT645
ORDERP. Ramakrishnam Raju, J.1. Different tenants are the petitioners in all the five revision petitions while the respondent-bank is their landlord. The respondent is the owner of the premises bearing M.Nos. 3-3-795,796,797,798,788,789 and 770 situated at General Bazar, Secunderabad. The respondent is having its banking business in the I floor of the premises while petitioner-tenants are carrying on business in the mulgies and godowns as tenants in the ground floor. As the respondent-bank bona fide requires the ground floor also, for extension of business, it filed R.Cs. 375 to 379 of 1983 for eviction of the petitioner-tenants. As the learned Rent Controller dismissed those applications, the respondent-bank filed the appeals in R.A.Nos. 288 to 292 of 1989 which were allowed. Hence these revisions by the tenants. Although the Rent Controller disposed of the rent control cases by separate orders the appeals were disposed of by the Chief Judge, Small Causes Court by a common order since...
T.K. Kodandaram Vs. the Election Commission of India Rep. by Its Secre ...
Court: Andhra Pradesh
Decided on: Oct-27-1994
Reported in: 1994(3)ALT525
S.S. Ahmad, C.J.1. The appellant, ShriT.K. Kodandaram, professes himself, in the writ petition, as a leader of the Bahujan Samaj Party who is vitally interested in the proper constitution and functioning of all democratic institutions including the Andhra Pradesh Legislative Assembly.2. It is alleged in the writ petition that conduct of free and fair election to Parliament and to the State Legislative Assemblies was of paramount importance for the survival of democracy based on adult franchise. But the elections have all along been plagued with impersonation, rigging, capturing of ballot-boxes and Booths and other forms of violence, with the result that the elections were reduced to a farcical exercise as a vast majority of voters comprising of poor and helpless scheduled castes, scheduled tribes, backward classes and minorities were always excluded from exercising their right of franchise. It is stated that it was in order to meet the above situation mat the Parliament enacted Act No....
Mohd. Mahmood and ors. Vs. A. Ramalakshman
Court: Andhra Pradesh
Decided on: Oct-26-1994
Reported in: 1994(3)ALT709a; 1994(2)APLJ74
S.S. Ahmad, C.J. 1. This contempt appeal under section 19 of the Contempt of Courts Act, 1971, is directed against the judgment and order dated 26-9-1994 in contempt case No. 575 of 1993 by which the respondent herein was punished for having committed contempt of court by violating the decree passed in original suit No. 209 of 1985 on the file of the II Additional Judge's Court, City Civil Court, Hyderabad. 2. The Court, however, refused to restore possession of the land to the appellants on the ground that a Division Bench of this Court had, in writ appeal No. 15407 of 1992, already directed the parties to maintain status quo regarding possession of the land as obtaining on the date of that judgment. 3. The appellants herein had filed original suit No. 209 of 1985 in the court of the II Additional Judge, City Civil Court, Hyderabad, against (1) the State of Andhra Pradesh, (2) the Commissioner of Industries, Government of Andhra Pradesh and (3) the Regional Development Officer, Indust...
Pinakini Seeds Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-25-1994
Reported in: [1995]98STC144(AP)
Syed Shah Mohammed Quadri, J.1. This tax revision case is filed under section 22(1) of the Andhra Pradesh General Sales Tax Act (for short 'the State Act'), by the assessee being dissatisfied with the order of the Tribunal in Tax Appeal No. 490 of 1984 dated October 27, 1987. 2. The short but interesting question that arises for consideration in this revision, is whether the exemption granted by the State Government under section 9(1) of the State Act qualifies for exemption under section 8(2-A) of the Central Sales Tax Act (for short 'the Central Act'). 3. The petitioner is a registered dealer in seeds both under the State Act as well as the Central Act. It claimed exemption on the turnover of the seeds as inter-State sales under the Central Act. The assessing authority held that he was not entitled to exemption. The petitioner unsuccessfully appealed before the Appellate Deputy Commissioner, Commercial Taxes, Guntur. The second appeal filed before the Sales Tax Appellate Tribunal hav...
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