Andhra Pradesh Court March 1994 Judgments

Manager, United India Insurance Company, Hindupur Vs. Shekamma and Oth ...

Court: Andhra Pradesh

Reported in: 1995ACJ86; AIR1994AP338; 1994(2)ALT312

1.The insurer of a lorry bearing registration No. AAQ 4868 has filed this appeal questioning the judgment dated 31st March, 1989 in M.V.O.P. No. 14 of 1988on the file of the Motor Accidents claims Tribunal (II Additional District Judge), Kurnool, whereunder a sum of Rs. 45,000/- was awarded as compensation to the legal representatives of one Guntappa who died in a motor accident that look place on 25-11-1986.2. The undisputed facts are: Respondents 1 to 4 herein are the legal representatives of the deceased who was working as a hamali in the lorry bearing registration No. AAQ4868. He died on 25-11-1986 in the accident that was caused by the said lorry. The accident occurred when the lorry went off the road and fell into ditch. The 5th respondent herein was the driver of the lorry. It was insured with the appellant under policy No., 50702/302/25/1/2948. Effective date of commencement of insurance was 8-5-1986 and the date of expiry was 7-5-1987. The lorry was plying on the strength of t...

Assistant Commissioner of Income-tax Vs. Poorna Cine theatre (P.) Ltd. ...

Court: Andhra Pradesh

Reported in: (1994)120CTR(AP)354; [1996]220ITR361(AP)

M. Ranga Reddy, J.1. The Assistant Commissioner of Income-tax, Circle-I, Vijayawada, who was the complainant in C.C. No. 289 of 1989 on the file of the Special Judge for Economic Offences has filed this appeal against the judgment dated August 26, 1992, acquitting the respondents of offences under sections 276C and 277 of the Income-tax Act, 1961.2. The case against the respondents was in brief as follows : The first respondent was a private limited company carrying on business in exhibition and distribution of films. Respondents Nos. 2 to 5 are its directors. The first respondent filed its return of income for the assessment year 1985-86 showing loss. In that return filed by R-1, a sum of Rs. 1,60,000 is shown as agricultural income and as having incurred some loss on account of purchase of leasehold rights of a film by name 'Monagadu Vastunnadu Jagratha' from Gandhi Theatres (P.) Ltd. The assessing authority disallowed the income shown as agricultural income and ordered the same to b...

Commissioner of Wealth-tax Vs. R.D. Shah

Court: Andhra Pradesh

Reported in: 1994(2)ALT45; [1994]207ITR271(AP)

M.N. Rao, J.1. At the instance of the Revenue, the following two questions were referred to this court under section 27(1) of the Wealth-tax Act, 1957 : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the orders under section 35 passed for the assessment years 1974-75 and 1975-76 were without jurisdiction 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that for purpose of exercising his jurisdiction under section 35 of the Wealth-tax Act, the Wealth-tax Officer could not make a factual verification of the evidence already available on record ?' 2. Wealth-tax assessments in relation to the respondent herein were made on February 28, 1979, and February 28, 1980, for the assessment years 1974-75 and 1975-76, respectively. The assessee had agricultural lands in Kukatpally village, and in respect of those lands no additional wealth-tax was levied on the ground t...

Roxy Roller Flour Pvt. Ltd. and anr. Vs. Government of Andhra Pradesh ...

Court: Andhra Pradesh

Reported in: [1994]94STC464(AP)

Y. Bhaskar Rao, J.1. In this batch of writ petitions the constitutional validity of G.O. Ms. No. 561, Revenue (CT-II) Department, dated March 26, 1993, is the subject-matter of challenge on several grounds and hence this common judgment. Earlier to the issuance of the above impugned G.O., the Government of Andhra Pradesh through G.O. Ms. No. 377, Revenue, dated May 2, 1991, exempted wheat and wheat products for a period of five years, from payment of sales tax. 2. That exemption under that G.O. is now rescinded through the present impugned G.O. even before the expiry of five years period covered thereunder. 3. Earlier to the issuance of the rescinded G.O., the Andhra Pradesh Roller Flour Mills Association had by its best attempts and through incessant persuasions obtained the exemption from sales tax through the said G.O. In fact, there were proceedings, in Writ Petition No. 12391 of 1989 dated February 2, 1990 [Reported as Prabhudayal Ramanand v. State of A.P. .], that even preceded t...

State of Andhra Pradesh Vs. Business Forms Limited

Court: Andhra Pradesh

Reported in: [1994]94STC23(AP)

M.N. Rao, J.1. M/s. Business Forms Limited, Hyderabad, the respondent herein, during the assessment year 1978-79 supplied punching cards of the value of Rs. 5,11,364.52 to M/s. Hindustan Aeronautics. Before the assessing authority - the Commercial Tax Officer, III Circle, Hyderabad - the respondent raised the plea that the aforesaid turnover was liable to tax at the rate of 5 per cent under item 143 of the First Schedule. The assessing authority rejecting that contention subjected the turnover to tax at a higher rate treating the punching cards as accessories of electronic systems falling under clause (v) of entry 38 of the First Schedule. At the relevant time the rate of tax in respect of items falling under entry 38 was 8.25 per cent up to November 22, 1978 and subsequently the rate was 8.5 per cent. He accordingly subjected Rs. 3,48,809 at the rate of 8.25 per cent up to November 22, 1978 and the rest, Rs. 1,62,555 at the rate of 8.5 per cent for the remaining period of the assessme...

Avula Venkateswarlu Vs. State

Court: Andhra Pradesh

Reported in: 1994(1)ALT726; 1994CriLJ2232

Radhakrishna Rao, J.1. The accused in Sessions Case No. 200/92 on the file of the learned Sessions Judge, Guntur is the appellant herein. 2. The accused was charged under S. 302, I.P.C. for committing the murder of his wife Avula Krishnaveni (the deceased) on 18-9-1991 at about 2.00 p.m. in front of his house in Rajpalam village. To establish the guilt of the accused the prosecution examined P.Ws. 1 to 9 and marked Exs. P. 1 to P15 and MOs 1 to 9. When examined under section 313, Cr.P.C. the accused denied the offence and got market Exs. D1 and D2 in his defence. After considering the entire evidence on record the learned Sessions Judge came to the conclusion that the accused alone is responsible for the death of the deceased and convicted the accused under S. 302, I.P.C. and sentenced him to suffer imprisonment for life. Against that the accused preferred the present appeal. 3. The prosecution story as enumerated by the witnesses is that on 18-9-91 a quarrel ensued between the accused...

The Commissioner of Income-tax Vs. Andhra Cotton Mills Ltd.

Court: Andhra Pradesh

Reported in: 1994(2)ALT77

1. The facts leading to this reference are as follows:The assessee is a company. For the assessment year 1979-80 corresponding to the previous year ended 31-3-1979, the assessee filed a return on 16-3-1980 showing a loss of Rs. 1,32,40,102/-. Later, a revised return was filed on 31-8-1981 showing a loss of Rs. 1,29,77,453/-. The Income-tax Officer, in the assessment order, computed the current profit at Rs. 4,32,364/- and the current depreciation at Rs. 9,64, 029/- leading to a net loss of Rs. 5,31,665/-. The contention of the assessee was that since there was carried forward loss, if depreciation is not allowed as a deduction, then the carried forward loss could be set off against the current profit and the current depreciation could be carried forward without limitation, unlike business loss, for which there is a period of limitation for set off. That was the reason why the assessee had filed a revised return withdrawing the claim for deduction of depreciation. The Income Tax Officer...

G. Dhana Lakshmi Vs. V. Sridevi

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The complaint is filed for payment of Rs. 30,000/- said to have been collected by the opposite party towards chit amount. Notices were served on the opposite party, but it was observed by the District Forum that she is avoiding to receive notice although the notices were sent personally and through the Head Master of the High School. In these circumstances, the District Forum held that the opposite party collected a sum of Rs. 30,000/- from time to time towards chits, and failed to repay the same inspite of repeated requests. It accordingly directed refund of Rs. 30,000/-. In the absence of any material adduced by the appellant, before this Commission to show that such amounts were not collected by her and that she is not liable to pay. We are not inclined to interfere with the order of the District Forum. The appeal is dismissed. No costs....

Chairman, Lic of India and Others Vs. Mrs. Byra Sarada

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The appeal is filed by the opposite parties i.e., the authorities of Life Insurance Corporation of India. The complainants husband took a policy for Rs. 40,000/- and the risk was commenced from 12-6-1989. He died of heart-attack on 10-7-1989. The complainant was made as nominee. On a complaint made by the complainant, the Corporation repudiated its liability on the ground that the complainants husband failed to disclose at the time of proposal that he suffered from piles, typhoid in April, 1988 and February, 1989 and for those periods he availed sick leave from his employer from 1-4-1988 to 30-4-1988 and 3-1-1989 to 6-3-1989. 2. Before the District Forum, the Insurance Company filed a statement giving in the shape of answers to the question are by one Dr. G. Ranga Rao, wherein, it was stated that the life assured suffered from inflamed external haemorrhages and the Doctor treated him for the same. 3. The District Forum found that the suffering from p...

Asha Electronics Premises Vs. M. Venugopal

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: The Opposite Party in C.D. No. 47 of 1993 is the appellant. According to the complainant, he purchased a TV from the opposite party on 9.8.1991. On 10.5.1992 the TV became dim, without any proper light and notable to see the picture properly. Therefore, the complainant went all the way from Cuddapah to Hyderabad and requested the opposite party, who promised to replace the picture tube by sending the same to the manufacturer. This was on 1.6.1992. He was informed that unless the bills and other papers are produced the manufacturer would not replace the TV and that it would take about 20 days and asked the complainant to send the receipts. Inspite of sending of the receipts the TV was not replaced, and ultimately the person, that is, Excise Circle Inspector Mr. Ramachandraiah though whom, the receipts were sent came back and informed the complainant that the opposite party refused to replace. Inspite of letters thereafter written by the complainant, the ...