Andhra Pradesh Court March 1994 Judgments

State of Andhra Pradesh Vs. Southern Steel Ltd.

Court: Andhra Pradesh

Reported in: [1995]96STC452(AP)

M.N. Rao, J.1. These two tax revision cases raise common questions and so, they are disposed of by this common judgment. 2. T.R.C. No. 167 of 1989 arises out of T.A. No. 626 of 1985 and T.R.C. No. 161 of 1989 out of T.A. No. 178 of 1986. The disputed turnover involved in T.R.C. No. 167 of 1989 is Rs. 1,06,64,589 and in T.R.C. No. 161 of 1989, Rs. 99,09,620. T.R.C. No. 167 of 1989 relates to the assessment year 1980-81 and T.R.C. No. 161 of 1989 relates to the year 1979-80. The Deputy Commissioner (Commercial Taxes), in exercise of his revisional jurisdiction under sub-section (2) of section 20 of the Andhra Pradesh General Sales Tax Act, 1957, (for short 'the Act') revised the orders of the assessing authority in both the cases bringing to tax the aforesaid disputed turnovers on the ground that the strips and hoops processed and sold by the assessee were commodities different from what were purchased by the assessee. The assessee carried the matter in appeal to the Sales Tax Appellate ...

Smt. V. Rama Chowdary Vs. University of Hyderabad, Rep. by Its Registr ...

Court: Andhra Pradesh

Reported in: 1994(1)ALT634

S. Nainar Sundaram, C.J.1. The petitioner in Writ Petition No. 5770 of 1988 is the appellant in this Writ Appeal. The respondents in the Writ Petition are the respondents in this Writ Appeal. For the sake of convenience we shall refer to the appellant as 'the petitioner' in this pronouncement of ours.2. Both the petitioner and the third respondent were in the services of the first respondent as 'Professional Assistants'. An advertisement was made by the first respondent on 5-10-1985 calling for applications for the post of 'Assistant Librarian, hereinafter referred to as 'the post'. The last date for the receipt of the applications was notified as 19-11-1985. The qualifications and experience criteria for the post were notified as follows:-Qualifications & ExperienceQualification: (a) Good academic record with atleast a high second class Master's degree in a subject other than Library Science.(b) Master's degree in Library Science with first class or high second class.Experience: Atlea...

Muddumala Meshak and anr. Vs. the Deputy Registrar of Co-operative Soc ...

Court: Andhra Pradesh

Reported in: 1994(1)ALT407

ORDERB. Subhashan Reddy, J.1. This writ petition challenges the order of supersession of the Committee passed by the first respondent in exercise of his powers under Section 34(1) of the Andhra Pradesh Co-operative Societies Act, 1964 (hereinafter referred to as 'the Act').2. In exercise of powers under Rule 24(3) of the Andhra Pradesh Cooperative Societies Rules, in a Committee of 13 members elected during January, 1992, eight members were disqualified on account of default in payment of dues. The same was challenged in W.P. No. 17152 of 1993. Initially, there was a stay but on contest the same was vacated. As such, the disqualification came into force. As the Committee could not function because of lack of quorum, the first respondent has invoked powers under Section 34(1) of the Act and passed orders of supersession. Later W.P. No. 17151 of 1993 has been dismissed as withdrawn. The result is that disqualification of eight members had become final. If that be so, admittedly, there is...

Prof. S. Nagarajan Vs. the Secretary, Andhra Pradesh Housing Board

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. This appeal is preferred by the complainant in CD. No. 305/90. Aggrieved by that portion of the order of the District Forum, rejecting his claim for damages in a sum of Rs. 50,000/-, this appeal is filed . 2. Shortly, stated the complainant applied for one HIG flat at, Kukatpalle to the opposite party which was offered at a cost of Rs. 1,28,000/- by notification dated 18.5.1987. He complied with the initial deposit of 10% of the cost of building and also paid two instalments of Rs. 38,400/- each. According to the complainant as the Housing Board did not complete the construction within a period of two years, he wrote a letter on 18.1.1989 to withdraw from the scheme and seeking refund of the amount paid by him. The cancellation was accepted by the oppositie party on 24.1.1990 and refunded the amount withholding a sum of Rs. 2000/-Claiming that such a withholding is not warranted and also as there was delay in completing the houses the complainant was...

P. Ramachandra Reddy Vs. Lambadi Bansi

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. It is not in dispute that the opposite party dug a bore-well for the complainant. But he charged an amount of Rs. 10,060/-. The payment of this amount is evidenced by Ex. A-l receipt, though it is contended by the opposite party that he issued the inflatory receipt at the instance of the complainant, but since the receipt was signed for a sum of Rs. 10,060/- we are not inclined to accept that contention. It is the case of the complainant, that after it was dug for a length of 115 ft. and there was also a casing for 60ft., when he wanted to pump out the water by inserting submerigble pump, to his dismay he found that the submerigble pump could not go beyond 20 ft. Thus, according to him, he could not lift the water and thereby he suffered loss of crop for 2 years for a sum of Rs. 8,000/-, the District Forum apart from considering oral evidence and other documents, appointed an Advocate Commissioner, the Commissioner after giving notice to all the conc...

Senior Branch Manager, Lic of India and Another Vs. Boddepalli Ramarao

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The complainants father took a LIC policy on 28.3.1989 for a sum of Rs. 50,000/-. He died on 10.11.1989 due to heart attack. In the policy the complainant, that is, the son of the assured was nominated. The complainant informed the death of his father and claimed the amount. But according to the complainant, the Opp. Parties went on informing him that his claim was under consideration. Even after long period the claim was not settled, the complainant on 12.9.1991 filed this complaint, claiming the amount under policy with interest etc. After filing of the complaint, the complainant received a letter of repudiation, which was dated 26.9.1991 but posted on 8.10.1991. In the said letter of repudiation, the Insurance Company took a stand that the deceased withheld material information regarding his health, at the time of effecting the insurance policy with them. According to them in the proposal form dated 28.3.1989 and signed by the deceased on the same...

B. Jayalakshmi Vs. Selection Committee, University of Health Sciences, ...

Court: Andhra Pradesh

Reported in: AIR1994AP297

ORDER1. This writ petition is filed challenging the action of the 3rd respondent in cancelling the admission of the petitioner into the I year M.B.B.S. Course in Kurnool Medical College through his proceedings dt. 28-9-1993. This order is based on the decision of the Selection Committee communicated by the University of Health Sciences, Vijayawada, In order to give effect to the decision of the Selection Committee, the impugned order has been passed.2. The petitioner appeared for EMCET-1992. She secured Rank No. 3959. She was allotted a seat under the Army quota as her father served the Indian Air Force. She joined the College on 6-6-1993. She was studying the Course till the impugned order dt. 28-9-1993 was communicated. It may be stated that before joining the College, the petitioner joined in the S. V. Agricultural College, Tirupathi as she got admission in that College on the basis of the Common Entrance Test. She was admitted in the Agricultural College on 28-12-1992 as seen from ...

Commissioner of Income-tax Vs. Supreme Constructions Co.

Court: Andhra Pradesh

Reported in: 1994(2)ALT639; [1995]213ITR137(AP)

M.N. Rao, J.1. The question referred for our decision under section 256(1) of the Income-tax Act, 1961, is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in cancelling the assessments for the assessment years 1973-74 and 1974-75 as invalid and without jurisdiction ?'2. The assessee is a firm of contractors. The original assessment for the assessment year 1973-74 was completed on December 22, 1973, on a returned income of Rs. 5,37,780 and the assessment for the year 1974-75 was completed on November 5, 1975, on a returned income of Rs. 3,28,795. The assessments were reopened under section 147 on the basis of information received from the Judicial Commission of Inquiry headed by Shri Justice Alladi Kuppuswamy as regards certain tenders accepted by the assessee-company. Notice under section 148 was served on the assessee on March 26, 1978, and the last date for finalising the assessment was March 26, 1979, under section 153(2...

Circar Enterprises Vs. Commissioner of Commercial Taxes

Court: Andhra Pradesh

Reported in: [1995]97STC40(AP)

T.N.C. Rangarajan, J.1. These two special appeals are directed against the orders of the Commissioner of Commercial Taxes revising the appellate orders exercising his powers under section 20 of the Andhra Pradesh General Sales Tax Act, 1957. He found that in the first case - M/s. Circar Enterprises - the assessee was a dealer in bottled beer on wholesale basis, that the dealer had not produced the accounts and, therefore, in the assessment order, there being no proof that the bottles used as containers of beer had been received back and the amount shown as deposits had been returned, the turnover of Rs. 1,11,830 representing the value of the bottles had been assessed at a lower rate of 6 1/2 per cent as against 10 1/2 per cent applicable to beer. On appeal, the Appellate Deputy Commissioner (Commercial Taxes) accepted the contention of the assessee that the amount shown as deposit and bottles were liable to be returned and could not, therefore, form part of the sale price. 2. In the se...

Bhanu Construnctions Company Ltd. Rep. by Its Director, B. Prasad Vs. ...

Court: Andhra Pradesh

Reported in: 1994(3)ALT395

ORDERS. Dasaratharama Reddy, J.1. The Superintending Engineer, Thermal-IH, Andhra Pradesh State Electricity Board (briefly referred to as 'the Board') issued tender notice PCT V3/91 dated 8-12-1991 inviting quotations in two parts, namely, Prequalification and Technical Bids. (Part-I) and Price Bids (Part-II) for the supply, erection and commissioning of 220 K.V. Switchyard extension for Vijayawada Thermal Power Station (briefly referred to as 'V.T.P.S.')Stage-IIIat Ibrahimpatnam, Krishna District. As per Clause 1 (a) of Annexure-1 to the Tender Specifications, one of the prequalification requirements is that 'the bidder musthave, with total responsibility, successfully designed,engineered, supplied, erected, tested and commissioned two EHV Sub-stations of 220KV or higher voltage comprising of atleast six bays during the past six years which must be in satisfactory operation for a period of two years. 'Clause l(c) requires 'that the bidder must have financial standing to execute works ...