Andhra Pradesh Court October 1994 Judgments
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T.S. Prakash Vs. Xavier Emmanuel and anr.
Court: Andhra Pradesh
Decided on: Oct-25-1994
Reported in: 1994(3)ALT461
ORDERA. Gopal Rao, J.1. Tenant is the petitioner. The lower Court ordered eviction of the petitioner from the petition schedule premises on the ground that he committed wilful default in payment of rents for three months, viz., July, 1987 to September 1987 and also on the ground that first respondent/landlord bom fide requires the petition schedule premises for his personal occupation. Second respondent- herein, who is the co-owner of the petition schedule premises along with the first respondent-herein, got hereself impleaded as a party-petitioner in the eviction petition. She filed a petition in the lower Court, stating that she has not instructed the first respondent-herein to file the eviction petition and the first respondent, being only a sharer of the property, cannot evict the petitioner, from the petition schedule premises ~ the tenant. The second respondent- herein had already filed a suit, O.S.No. 635 of 1985 on the file of the III Additional Judge, City Civil Court, Hyderab...
Dayal Textiles Limited Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-24-1994
Reported in: [1995]97STC240(AP)
Syed Shah Mohammed Quadri, J.1. Both the tax revision cases can be disposed of by a common order as they arise out of the common order dated July 2, 1993 passed by the Sales Tax Appellate Tribunal, A.P., Hyderabad, in Appeal Nos. 256 and 257 of 1991. 2. The assessee is the petitioner in these T.R.Cs. filed under section 22(1) of the A.P. General Sales Tax Act. The assessee is a 'dealer' in cloth. The disputed turnover relates to silk sarees. The assessing authority subjected the turnover to tax on the ground that it relates to first sale, as the sarees were purchased from outside the State. Exemption was claimed on the turnover on the ground that the silk sarees are handloom silk sarees and that, therefore exempt from payment of sales tax. The appeals were dismissed by the appellate authority. The matter was then carried in second appeal before the Sales Tax Appellate Tribunal, A.P., Hyderabad. Two aspects were considered by the Tribunal. The first aspect relates to providing sufficien...
Kondapally Sambamurthy Vs. Ramakrishna Deo and ors.
Court: Andhra Pradesh
Decided on: Oct-21-1994
Reported in: 1995(1)ALT3
ORDERSyed Shah Mohammed Quadri, J.1. The petitioner in this revision, is the plaintiff in O.S. No. 27 of 1993 on the file of the Principal District Munisff, Visakhapatnam. He laid the suit for a permanent injunction against the respondents from interfering in his possession over the suit schedule property. In the said suit, he filed I.A. No. 24 of 1993 under Order 39 Rule 1 C.P.C., praying the court to grant interim injunction in his favour. On 22-6-1993, the trial court having found that the petitioner is in possession of the suit property granted interim injunction. Dissatisfied with the said order, the respondents carried the matter in appeal before the learned III Additional District Judge, Visakhapatnam in C.M.A. No. 45 of 1993. The learned District Judge held that the possession of the petitioner was that of a licensee and therefore, he could not seek injunction against the real owner. In that view of the matter, the learned District Judge set aside the order of the trial Court a...
Y. Sree Ramachandra Murthy Vs. Sri Naveen Kumar Saraiya and anr.
Court: Andhra Pradesh
Decided on: Oct-21-1994
Reported in: 1995(1)ALT150
P. Ramakrishnam Raju, J.1. The second defendant in the suit is the appellant. The first respondent-plaintiff filed the suit against the appellant and the second respondent for recovery of a sum of Rs. 20,000/- representing arrears of rent due to him from 1-4-1984 to 31-1-1985 and also for a direction to the second respondent to pay his share of rent of Rs. 2,000/- regularly. The case of the first respondent-plaintiff is that he had purchased Plot No. 19 admeasuring 395-75 Sq. yards through a registered sale deed dated March 14,1978; while the appellant purchased Plot No. l9-B, admeasuring 395-00 Sq. yards under a registered sale deed on the same day. Subsequently, both the first respondent and the appellant have constructed a building on the said plots jointly. The said premises was leased out to the second respondent on a monthly rent of Rs. 4,000/- under a lease deed dated 1-11-1982. The appellant was collecting the rents and he gave the account of rents up to the end of March, 1984....
Good Year India Limited Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-20-1994
Reported in: [1995]97STC249(AP)
M.N. Rao, J.1. This writ petition was filed by M/s. Goodyear India Limited for a direction to the Commercial Tax Officer, Company Circle, Abids Division, Hyderabad, to return Rs. 4,85,657.96, paid towards tax on the turnover relating to sales of transmission relating for the assessment year 1986-87. 2. The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 and Central Sales Tax Act, 1956. For the assessment year 1986-87 the Commercial Tax Officer, Company Circle, Abids, inter alia, assessed the petitioner to a tax of Rs. 4,85,657.96, in respect of a turnover of Rs. 44,93,632.68, representing the first sales of transmission relating treating the same as exigible to tax under entry 101, clause (iv) of Schedule I to the Andhra Pradesh General Sales Tax Act. The prescribed rate was 10.45 per cent for the period from April 1, 1986 to July 31, 1986 and for the period August 1, 1986 to March 31, 1987, the rate was II per cent. The tax levied in respect of t...
Commissioner of Income-tax Vs. Venkateswara Transmission Ltd.
Court: Andhra Pradesh
Decided on: Oct-19-1994
Reported in: (1995)127CTR(AP)267; [1995]216ITR510(AP)
Syed Shah Mohammed Quadri, J.1. Pursuant to the direction of this court in I.T.C. No. 6 of 1984, the Income-tax Appellate Tribunal, Hyderabad, referred for the opinion of this court the following question of law under section 256(2) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in allowing relief under section 80HH ?' 2. For answering the reference, it would be useful to refer to the facts which gave rise to this question. The assessee-company is engaged in the business of manufacture of various diesel locomotives. For the assessment year 1978-79, the assessee-company claimed deduction under section 80HH of the Income-tax Act, 1961 (for short, 'the Act'). The income of the assessee for that year was computed at Rs. 57,882 before setting off the past business loss and unabsorbed depreciation; if these items are set off, the income of the assessee in that year would become 'nil'. The Income-tax Officer,...
Prakash Masih Vs. ShirIn Masih
Court: Andhra Pradesh
Decided on: Oct-19-1994
Reported in: I(1995)DMC38
R.D. Shukla, J.1. This is a reference under Section 17/20 of the Indian Divorce Act, made by Additional District Judge, Indore, in Civil Suit No. 366/91 for confirmation of a decree of judicial separation having the effect of divorce a mensa at thore.2. Undisputed facts of the case are that the parties were married on 9.3.77 according to the Christian rites and customs. They lastly resided at Indore. Three children were born out of their wed-lock. They all are living with the petitioner. It is alleged that the respondent has gone to Oman in Central Asia and is living with Dr. Jagdish Prasad Yadav as his wife and is thus maintaining incestuous relation. The service on respondent was affected by publication. However, the respondent remained ex-parte As much ex-parte evidence was recorded and a decree, as above, has been granted.3. We have gone through the record including the pleadings and evidence. Jagdish Prasad Yadav has not been made party in this case and permission for the same has...
Apsrtc Represented by Its Managing Director Vs. Government of A.P. Rep ...
Court: Andhra Pradesh
Decided on: Oct-19-1994
Reported in: 1995(1)ALT432
ORDERM.N. Rao, J.1. This writ petition was filed by the Andhra Pradesh State Road Transport Corporation (hereinafter referred to as 'the corporation) represented by its Managing Director seeking a writ of certiorari to call for the records from the 3rd respondent Assistant Transport Commissioner, Guntur, relating to levy of Rs. 8855-00 towards tax and penalty for the quarter ending with 30th September, 1984 and quash the same.2. Pursuant to an approved scheme of nationalisation published in G.O. Ms. No. 147 in the year 1982, the corporation was granted a permit to run one Express Service on the route to Vinukonda to Nellore and accordingly permit was granted in respect of the vehicle bearing Registered No. 9770 belonging to the corporation. The dispute raised in this writ petition relates to the period 1-7-1984 to 30-9-1984. The corporation in order to face competition from the private operators, it appears, plied the vehicle during the above quarter as an ordinary Service which had re...
Gururaj Seeds (Pvt.) Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-18-1994
Reported in: [1995]97STC246(AP)
Syed Shah Mohammed Quadri, J.1. This tax revision case is directed against the order dated October 6, 1993, passed by the Sales Tax Appellate Tribunal, Hyderabad, in T.A. No. 728 of 1989. The assessee under the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the State Act'), is the petitioner. The assessee is a dealer in agricultural cotton seeds. It claimed exemption from payment of the tax on its turnover of the cotton seeds on the basis of the orders issued by the Government in G.O.Ms. No. 604 dated April 9, 1981. The assessing authority, the Commercial Tax Officer II, Guntur, granted exemption on the turnover of Rs. 30,35,700. However, the Deputy Commissioner withdrew the exemption by his order in Rv. No. 22/88-89 dated March 30, 1989, on the ground that the requirements of the G.O.Ms. No. 604 dated April 9, 1981, are not fulfilled. Against the said order, the petitioner filed an appeal before the Sales Tax Appellate Tribunal. Confirming the order of the Deputy Commissioner,...
State of Andhra Pradesh Vs. Vutukuru Venkaiah, J. Pullaiah and Company
Court: Andhra Pradesh
Decided on: Oct-18-1994
Reported in: [1995]99STC44(AP)
Syed Shah Mohammed Quadri, J.1. This is a revision under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the State Act'), preferred by the State against the order dated October 9, 1985, passed by the Sales Tax Appellate Tribunal, Hyderabad, in T.A. No. 72 of 1985. 2. For the assessment year 1975-76, under the Central Sales Tax Act, 1956 (for short 'the Central Act'), the assessing authority allowed the exemptions under the heads 'lorry advances' and 'collections under section 8-A to the Central Act'. The Deputy Commissioner (Commercial Taxes) proposed to withdraw the exemptions and issued a show cause notice dated May 10, 1978, under section 20(2) of the State Act read with section 9(2-A) of the Central Act. Against the said show cause notice, the assessee filed W.P. No. 2275 of 1978. It may be apt to note here that this Court declined to grant stay of all further proceedings pursuant to the show cause notice issued by the Deputy Commissioner. On December 23...
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