Andhra Pradesh Court June 1994 Judgments
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State of Andhra Pradesh Vs. V.B.C. Fertilizers and Chemicals Ltd.
Court: Andhra Pradesh
Decided on: Jun-20-1994
Reported in: 1994(2)ALT487; [1994]95STC14(AP)
Syed Shah Mohammed Quadri, J.1. The short question that arises for consideration in this C.R.P. is : Whether the Sales Tax Appellate Tribunal, Hyderabad, has power to grant stay of further proceedings pursuant to the order of remand, under appeal, passed by the Appellate Deputy Commissioner.2. In the appeal filed by the respondent-assessee before the Sales Tax Appellate Tribunal (S.T.A.T.) T.A. No. 117 of 1994, it moved an application T.M.P. No. 54/94 praying the S.T.A.T. to stay all further proceedings pursuant to the order of remand passed by the Appellate Deputy Commissioner. On March 3, 1994 the S.T.A.T. allowed the petition and granted stay of further proceedings pending disposal of the appeal. It is the correctness of this order that is assailed in the revision. 3. Mr. Ramaiah, the learned Government Pleader, has contended that by virtue of provisions of sub-section (6-A) of section 21 of the Andhra Pradesh General Sales Tax Act (6 of 1957) (the Act), the Tribunal is denuded of p...
Prakash Agencies Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-20-1994
Reported in: [1994]95STC544(AP)
Syed Shah Mohammed Quadri, J.1. The short but interesting question that arises for consideration in this T.R.C. is whether 'Rita' falls under item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short, 'the Act'). 2. The original authority assessed the petitioner-assessee on the turnover of Rita amounting to less than rupees two lakhs at the rate of 10 per cent taking the view that it falls under item 36. The petitioner carried the matter in appeal to the Appellate Deputy Commissioner contending that it does not fall under item 36, that it falls under general item, that it would be entitled to an exemption as the total turnover is less than two lakh rupees and that even if it exceeds two lakh rupees the rate applicable to it would be only 5 per cent and not 10 per cent as levied. The appeal was dismissed. The matter was further carried in appeal to the Sales Tax Appellate Tribunal. The Tribunal by order dated November 15, 1990, dismissed the appeal. As a...
Srinivasa Mineral Works Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-20-1994
Reported in: [1994]95STC118(AP)
Syed Shah Mohd. Quadri, J.1. These five tax revision cases relate to the same assessee and deal with levying of penalty for the assessment years prior to July 1, 1985. The Sales Tax Appellate Tribunal, Hyderabad, found that the assessing authority levied the penalty at three times the tax payable by the assessee on the assumption that the minimum penalty prescribed was three times the tax due and reduced it to two times. Challenging the validity of the offers of the Tribunal contending that the Tribunal erred in law, the present five revision cases are filed. 2. The learned counsel for the petitioner, Mr. Girish Kumar, submits that in the order dated July 1, 1985, no minimum was prescribed. But the Tribunal assumed that a minimum of two times the tax payable was prescribed as penalty to be imposed in a case where whole or part of the turnover was not disclosed correctly or there was wilful failure to submit the return before the prescribed date. 3. Heard the learned Government Pleader....
Sura Chinna Veera Reddy Vs. the Govt. of A.P. and Others
Court: Andhra Pradesh
Decided on: Jun-17-1994
Reported in: AIR1995AP55
ORDER1. The bone of contention of the parties is regarding shifting of the Primary Health Centre from Thottigaripalli, hamlet ofChennakesampalli to Venkatasettypalli, Cuddapah District, five years after it was commissioned.2. Long and tenacious submissions have been made by the contesting parties. Sri M. V. Ramana Reddy has advanced the contention that the shifting of the Primary Health Centre is mala fide, without proper application of mind, and without any cogent material to support the decision and to have been made exclusively at the instance of Dr. V. Siva Rama Krishna Rao, M.L.A., the 4th respondent herein, who belongs to the ruling party and who has engineered the move after influencing the Government.3. The facts relating to the case, in brief, are as follows:-- A decision was taken by the Government of Andhra Pradesh to establish 194 Primary Health Centres in the State, of which 8 were allotted to Cuddapah district and out of the 8, one was located at village Thottigaripalli, ...
Prahlad Apto and ors. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-17-1994
Reported in: 1994(2)ALT495; 1994(2)ALT(Cri)363; 1995CriLJ3195
1. This appeal is directed against the convictions recorded and sentences imposed against accused Nos. 1, 2, 4, and 5 by the Court of Session, Srikakulam in Sessions Case No. 27 of 1990. Totally, there were 8 accused; but, as accused Nos. 6 and 8 were minors, their case was separated. Accused Nos. 3 and 7 were acquitted of all the charges. The accused were prosecuted for the offences punishable under Section 148, (A1 to A5 and A7), 302(A1 & A7), 302 read with 149(A2 to A5), 324, (A1, A2, A3 and A5), 323(A2 and A7) and 326 (A1) of Indian Penal Code. A1 was convicted for the offences under Sections 304, Part II, 326 and 324 of IPC, and was sentenced to undergo rigorous imprisonment for 3 years, 2 years and 6 months respectively. A2 was convicted under Section 324, IPC, and was sentenced to suffer rigorous imprisonment for 6 months. A4 and A5 were also convicted under Section 324, IPC and were sentenced to undergo 6 months rigorous imprisonment each. The said accused A1, A2, A4 and A5 are...
Chillakuru Chandrasekhara Reddy Vs. Pamuru Vishnu Vinodh Reddy and Oth ...
Court: Andhra Pradesh
Decided on: Jun-15-1994
Reported in: AIR1995AP49; 1994(2)ALT375
ORDER1. This revision arises out of an order of the learned Additional District Judge in I.A. No-270 of 1987 in O.S. No. 126 of 1976.2. The petitioner is the third defendant in the suit.3. The facts in brief are as follows:--One Sri Pamuru Rama Subba Redtly filed the suit O.S. No. 126 of 1976 for dissolution and accounting of the partnership assets of the firm Vijaya Mahal threatre constituted on 1-4-1962. The defence in the suit was that the plaintiff and the 4th defendant retired from the partnership in the, year 1971 and therefore the plaintiff is not' entitled to seek the dissolution of the partnership and for settlement of the accounts of the partnership. The suit was decreed by the trial Court dissolving the said firm and also directed to take accounts. On appeal in A.S. No. 481 of 1979, the High Court by judgment dated 24-11-1983 affirmed the findings of the trial Court that no consideration was paid to the plaintiff towards his share in the assets of the said firm and that the ...
B. Santamma Vs. Sri Venkateshara Finance Corporation, Vijayawada
Court: Andhra Pradesh
Decided on: Jun-15-1994
Reported in: AIR1995AP79; 1994(2)ALT579
ORDER1. This revision arises out of an order of the Principal Subordinate Judge, Vijayawada in C.M.A. No. 42 of 1991 filed against the order of the Rent Controller,Vijayawada in R. C. C. No. 269 of 85.2. Tenant is the petitioner in this revision.3. Respondent filed a petition for eviction of the petitioner from the petition schedule premises under Section 10(2)(i) of the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act. Respondent is the owner of the petition schedule property. Petitioner took on lease of the petition schedule premises on a monthly rent of Rs. 1,000/- payable by the first of every month. By 31-1-1984, the petitioner was liable to pay to the respondent a sum of Rs. 8,300/-. On 2-2-1984, the petitioner paid to the respondent a sum of Rs. 300/- and committed default in payment of rent of Rs. 8,000/-. The petitioner obtained a receipt No. 16 for the payment of rent from the respondent and the petitioner also signed on the counterfoil receipt acknowledging he...
Pasumarthy Prabhakar Rao Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Jun-15-1994
Reported in: 1994(2)ALT(Cri)30; I(1995)DMC96
D.J. Jagannadha Raju, J.1. This criminal appeal is filed by the two accused who are convicted and sentenced by the Assistant Sessions Judge, Kothagudem in Sessions Case No. 97 of 1989. The Sessions Judge, by his judgment dated 28th May. 1990 convicted A.1 and A.2, the husband and the mother-in-law of the deceased Seetharatnam for offences under Sections 498-A and 306 I.P.C. A.1 and A.2 were sentenced to suffer R.I. for two years for the offence under Section 498-A A.I.P.C. For the offence under Section 306 I.P.C, A.1 was sentenced to suffer R.1 for a period of five years, A.2, on the ground that she is a female, was sentenced to suffer R.1 for a period of three years for the offence under Section 306 I.P.C. Both the sentences to run concurrently. The Sessions Judge actually framed the first charge for the offence under Section 498-A I.P.C. The second charge was framed for the offence under Section 306 I.P.C. Alternatively under the second charge he framed a charge for the offence under...
Puvvada Sivaji and anr. Vs. Alamuri Mallikharjuna Rao and anr.
Court: Andhra Pradesh
Decided on: Jun-15-1994
Reported in: 1994(2)ALT589
ORDERY. Bhaskar Rao, J.1. This writ petition is filed challenging the order of dismissal of I.A.No. 62 of 1993 in A.T.C. No. 1 of 1986, on the file of the Special Officer-cum-lst Additional District Munsiff, Bhimavaram.2. The case of the petitioners is that they are the owners of Ac. 6.82 cents of land situated in R.S.Nos. 256/2C, 265/8 and 268/1 of Bethapudi village, Bhimavaram Mandal. The first respondent filed A.T.C.1/88 against the petitioners claiming that he is a tenant and the petitioners cannot terminate his tenancy in respect of the aforesaid lands. Along with the A.T.C. he filed a document dated 9-9-1986 claiming it to be a lease deed where under the aforesaid land was leased out to him by the petitioners. The petitioners raised an objection that the said document is inadmissible in evidence for want of proper stamp duty. Thereafter, when the tenant was examined as a witness, the said lease-deed was produced and marked as Ex. A-l. At the time of marking the said document, no ...
Narumanchi Subbarao, Having Died by N. Rama Prasad, the Successor-elec ...
Court: Andhra Pradesh
Decided on: Jun-15-1994
Reported in: 1994(2)ALT411
S.V. Maruthi, J.1. This Second Appeal arises out of the judgment of the learned District Judge, Guntur allowing A.S. No. 127 of 1985 filed against the judgment of the Principal Subordinate Judge, Tenali dismissing the suit in O.S. No. 89 of 1977.2. During the pendency of the appeal before the District Judge, the 1st defendant died. Therefore, one Sri N. Rama Prasad, the successor to the 1st defendant and the 2nd defendant filed the present Second Appeal. %3. The plaintiff-respondent filed the suit for a declaration that he was the hereditary Managing Trustee of Sri Sankara Matham, Ramalingeswarapet, Tenali and for an injunction restraining the defendants from interfering with the affairs of Sri Sankara Matham and its properties.4. The facts, in brief, are as follows:-Plaintiff was the adopted son of one Smt. Velamuri Lingamma. Lingamma installed an idol of Sri Sankaracharya Swami in her own house at Ramalingeswarapet, Tenali in or about 1935 and began to perform poojas. She executed a ...
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