Andhra Pradesh Court July 1994 Judgments
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itc Limited Vs. Commercial Tax Officer, Guntur and anr.
Court: Andhra Pradesh
Decided on: Jul-22-1994
Reported in: 1994(3)ALT384; [1998]111STC694(AP)
P. Venkatarma Reddi, J.1. The petitioner has challenged in this writ petition the reassessment order dated June 18, 1994 made by the 1st respondent under the A. P. General Sales Tax Act, 1957, for the assessment year 1992-93. By that order, the Commercial Tax Officer subjected to tax an additional turnover of Rs. 1,45,57,499 and raised a demand for Rs. 12,00,994. The said turnover represents the consideration received by the petitioner in connection with transfer/ surrender of replenishment licence and exim scrips. Drawing inspiration from the judgment of the Karnataka High Court in Bharat Fritz Werner Ltd. v. Commissioner of Commercial Taxes [1992] 86 STC 175, the Commercial Tax Officer resorted to reopening of the assessment and held that the transactions amounted to sales taxable under the A. P. General Sales Tax Act. It is contended by the learned Senior Counsel Mr. Anantha Babu that the idea of transfer of property in goods is alien to the transactions in question. What was transf...
V. Raja Gopalan and anr. Vs. Visakhapatnam Port Trust and ors.
Court: Andhra Pradesh
Decided on: Jul-22-1994
Reported in: (1996)ILLJ262AP
ORDERP. Ramakrishnam Raju, J.1. Petitioner in Writ Petition No. 1903 of 1993 was recruited as Clerk on February 16, 1970 in the Research and Planning Department of the first respondent-Organization. Later, he was promoted as Junior Assistant in 1974 and again as Senior Assistant in April 1, 1979. The post of Senior Assistant is Class-III Supervisory Category. There are three posts of Senior Assistants, of which the petitioner is the senior most. There is one post of Head Assistant which is also Class-III Supervisory Post. The post of Head Assistant fell vacant on November 5, 1992. The second respondent by his impugned proceedings dated February 20, 1993 promoted the third respondent to the said post which is illegal. The third respondent was promoted as Clerk much later to the petitioner. So also he was promoted as Senior Assistant much later than the petitioner. In all respects, the third respondent is junior to the petitioner, but he was promoted as Head Assistant ignoring the senior...
Kondam Muthyam Reddy Vs. Jonnala Ganga Reddy and ors.
Court: Andhra Pradesh
Decided on: Jul-22-1994
Reported in: 1995(1)ALT328
S.V. Maruthi, J.1. This Second Appeal arises out of a judgment in A.S.No. 10 of 1986 on the file of the District Judge's Court, Karimnagar. D-3 is the appellant. The plaintiff filed a suit O.S.No. 80/79 against defendants 1 and 2 for partition of the suit schedule properties in Schedule 'A', Schedule 'B' and Schedule 'C' claiming 1/3rd share and separate possession of the same. 'A' Schedule property is agricultural land, 'D' Schedule property is dwelling house and 'C' Schedule properties are movables. The plaintiff is the son of defendant No. 1. Defendant No.2 is the other son. Defendant No.3 is the eldest son of D-1 who was given in adoption to the father-in-law of D-1 at the time when he was two years old. Within a year or two of the adoption, the adoptive father of D-3 died. The refore D-1 the natural father of D-3 lookes after the properties belonging to his branch and also his father-in-law. The suit was filed on the basis of the following pleadings:2. Defendant No. 1 was the mana...
The Chairman, Hyderabad Urban Development Authority Vs. J. Prameela an ...
Court: Andhra Pradesh
Decided on: Jul-22-1994
Reported in: 1994(3)ALT254
B.S. Raikote, J.1. This is an appeal filed by the Hyderabad Urban Development Authority, Hyderabad/the 2nd respondent in O.P. No. 272 of 1984 on the file of the Addl. Chief Judge, City Civil Court, Hyderabad, against the Judgment and Award dated 22-3-1988 passed by the learned Addl. Chief Judge, City Civil Court, Hyderabad.2. The vehicle viz., Jeep bearing No. ABU 9165 belonging to the said Authority was being driven by the 4th respondent herein. On 28-7-1984 at about 1.40 p.m. near Military Dairy Farm on Medchal Road, the said vehicle turtled and as a result, the deceased Prabhakara Rao, who was travelling in the said Jeep, suffered severe injuries and died on the spot. The Claimants/ respondents Nos. l to 3 herein, filed the said O.P. No. 272 /84. The Claimant No. 1 is the wife and Claimants Nos. 2 and 3 are the sons of the deceased Prabhakara Rao.3. The lower Court raised the following issues:1. Whether the accident which occurred on 28-7-1984 at 1-40 p.m. near Military Dairy Farm o...
Dr. Sr. Y. Philomena, Principal and Correspondent, St. Ann's College f ...
Court: Andhra Pradesh
Decided on: Jul-22-1994
Reported in: 1994(2)ALT665
B.K. Somasekhara, J.1. This Writ Appeal under Clause 15 of the Letters Patent assails the judgment and order of dismissal of Writ Petition No. 3433 of 1993 passed by the learned Single Judge of this Court- Hon'ble Sri Justice V. Sivaraman Nair. The appellant who is the writ petitioner filed the writ petition against the respondents under Article 226 of the Constitution of India seeking the following reliefs:(a) Declaring that the petitioner is entitled to function as Principal and Correspondent of St. Ann's Degree College for Women, Mehdipatnam and Correspondent of St. Ann's Junior Colleges.(b) Declaring that the respondents 1 to 6 can transact any matter relating to St. Ann's Colleges with no one excepting the petitioner in her capacity as Principal and Correspondent of St. Ann's Degree College for Women, Mehdipatnam and Correspondent of St. Ann's Junior College for girls, Mehdipatnam and that they should ignore all representations, reports or communications sent to them by any of the...
G. Padma Vs. Dr. Bavineni Vijaya Lakshmi and Others
Court: Andhra Pradesh
Decided on: Jul-21-1994
Reported in: AIR1995AP63; 1994(3)ALT318
ORDERS. Nainar Sundaram, C.J.1. Writ Petn. No. 10107 of 1993 was disposed of on 18-2-1994 by a Division Bench of this Court consisting of V. Sivaraman Nair and S. V. Maruthi, JJ. V. Sivaraman Nair, J. demitted office subsequent to the delivery of the verdict. Obviously enabled by the provisions of Order XLVII, Rule 5 of the Code of Civil Procedure (hereinafter referred to as 'the Code') the first respondent in the writ petition preferred Review W.P.M.P. No. 7269 of 1994. Since V. Sivaraman Nair, J. was not available to deal with the review petition along with S.V. Maruthi, J., the review petition was posted before S. V. Maruthi, J. and the learned Judge after having admitted the review petition, heard and disposed it of on 28-4-1994. The appellant in this writ appeal, though not a party to the writ petition and the review petition, has got a grievance over the decision of S.V. Maruthi, J. in the review petition. Thus, the appellant has preferred this writ appeal. A doubt was felt with ...
J. Yadamma and anr. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-21-1994
Reported in: 1995(1)ALT(Cri)102; II(1995)DMC213
Ramesh Madhav Bapat, J. 1. The appellants herein were prosecuted for the offences punishable under Section 498-A I.P.C. and also under Section 304-B I.P.C. and Section 4 of the Dowry Prohibition Act in the Court of the Metropolitan Sessions Judge, Hyderabad in Sessions Case No. 117 of 1990. On hearing the prosecution and the defence of the accused, the learned Sessions Judge came to the conclusion that the prosecution had been able to prove the charges levelled against them and, therefore, both the accused were convicted of an offence punishable under Section 304-B I.P.C. and each of them were sentenced to suffer R.I. for seven years. Further the accused were also convicted for the offences punishable under Section 498-A I.P.C. and Section 4 of Dowry Prohibition Act and each of them were sentenced to suffer R.I. for six months and a fine of Rs. 500/-in default to suffer S.I. for two months under each count. The substantive sentences of imprisonment were made to run concurrently.2. Bein...
Government of India, Rep. by Secretary, Ministry of Defence and ors. V ...
Court: Andhra Pradesh
Decided on: Jul-21-1994
Reported in: 1994(3)ALT213
Lingaraja Rath, J.1. The question raised in this appeal is as to the interpretation of Rule 13-A of the Army Rules of 1954 (hereinafter referred to as 'the Rules'). The respondents in the Writ Petition are the appellants. The respondent in this appeal was a Captain in the Army. It is the case of the appellants that a Captain to be promoted to the next higher rank of Major, is to pass an examination within a stipulated period, that is, 20 years from the date of entry into service, and that if the examination is not passed, the Chief of the Army Staff shall call upon the Officer to show cause why he should not be compulsorily retired or removed from service. On the explanation of the Officer being submitted and considered by the Chief of the Army Staff, he may, if the explanation is found unsatisfactory, recommend to the Central Government for the Officer (a) to be called upon to retire; or (b) to be called upon to resign. The Central Government after considering the explanation, if any,...
Public Prosecutor Vs. Yella Mohanarao and ors.
Court: Andhra Pradesh
Decided on: Jul-19-1994
Reported in: 1994CriLJ3618
1. This appeal by the State is directed against the judgment of the learned Sessions Judge, Srikakulam, in SC No. 8 of 1992 by which the seven respondents herein were acquitted of the four charges framed against them in respect of an incident that happened on 29-4-1991 at Kondragolu village, Srikakulam District, resulting in the death of one Yella Dhannajaya Rao and injuries to his son Yella Srinivasa Rao alias Tejeshwar Rao. 2. The deceased Dhananjaya Rao, A5 and A6 are brothers, P.W. 1 Srinivasa Rao is the son of the deceased and P.W. 2, the wife of the deceased. The other accused, A4 and A7 and A1 and A3 also are brothers and are closely related to the deceased and P.Ws. 1 and 2. The prosecution case is that on 29-4-1991 three incidents happened in the village. The first incident was at about 8 a.m. when the cattle belonging to the deceased Dhananjaya Rao were impounded in the cattleshed of A1 on the ground that they had grazed the green gram crop in A1's field. P.W. 1 approached A1...
Bpl Limited Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jul-18-1994
Reported in: [1995]96STC119(AP)
P. Venkatarama Reddi, J.1. The petitioner is a dealer in television sets which come under electronic goods taxable under section 5 read with entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The rate of tax payable on the sales of electronic goods is 0.10 paise in the rupee. It appears that by G.O.Ms. No. 520, dated July 20, 1988, the rate of tax on electronic goods was reduced to 2 per cent with effect from July 1, 1988. That notification was rescinded by a notification issued in G.O.Ms. No. 864 (Revenue) (CT-II) Department dated September 7, 1993. By the same G.O., the Governor of Andhra Pradesh directed that the rate of tax payable under the Andhra Pradesh General Sales Tax Act on the sales of electronic goods shall be at the rate of four paise in the rupee at the time of first sale in the State with effect from August 1, 1993. In this writ petition, the petitioner is challenging the enhancement of rate of tax brought about by the aforementioned G.O.,...
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