Andhra Pradesh Court January 1995 Judgments

The Land Acquisition Officer, Sub Collector, Vijayawada Vs. Shaik Bahi ...

Court: Andhra Pradesh

Reported in: AIR1996AP14; 1995(2)ALT629

ORDERY. Bhaskar Rao 1. The lands in question comprised in an extent of acres 5.00 in R.S. No. 45/1 and acres 1-07 1/2 cents in R.S. Nos. 45/1, 2, 3 and 4 of Bhavanipuram village, Vijayawada were acquired for providing house-sites to the weaker sections. The notification under Section 4(1) of the Land Acquisition Act was issued on 5-1-1979. The Land Acquisition Officer, after conducting enquiry, passed an award on 26-3-1981 fixing compensation at Rs. 34,200/- per acre. The claimants being not satisfied with the said compensation sought reference to the Civil Court under Section 18 of the Land Acquisition Act. The claimants claimed compensation at Rs. 2,00,000/- per acre. On reference, the cases are numbered as O.P. Nos. 264, 265, 267, 266 and 263 of 1981. The Civil Court, after considering the oral and documentary evidence on record, and after hearing the arguments of both the sides, enhanced compensation to Rs. 1,52,875/- per acre. Assailing those judgments the Land Acquisition Officer...

State of Andhra Pradesh Vs. Jananti Oil Mills Private Ltd.

Court: Andhra Pradesh

Reported in: 1995(2)ALT215; [2000]117STC289(AP)

Syed Shah Mohammed Quadri, J.1. The short question that arises for consideration in this tax revision case is whether the groundnut oil extracted from groundnut cake is exigible to tax at the reduced rate under entry 24(b) of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. It would be useful to read here entry 24 of the First Schedule to the Act. ---------------------------------------------------------------------- 'Sl. No. Description of goods Point of levy Rate of tax---------------------------------------------------------------------- 24. Groundnut oil orrefined oil - (a) Groundnut oil or At the point of 6 paise inrefined oil not first sale in the the rupee.covered by sub- State. item (b) below; (b) Groundnut oil - do - 2 paise inor refined oil the rupee.'obtained fromgroundnut thathas met taxunder the Act. ---------------------------------------------------------------------- A plain reading of the entry would show that when the raw material for extracting t...

State of Andhra Pradesh Vs. United Agencies

Court: Andhra Pradesh

Reported in: [1995]98STC160(AP)

Syed Shah Mohammed Quadri, J.1. The question that arises for consideration in this tax revision case filed by the State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is whether 'kajal' and 'tilakam' etc., are cosmetics within the meaning of entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The question arose in the assessment year 1982-83 when the unamended entry was in force. 2. The point is covered by a judgment of this Court in M. Radhakrishna Murthy and Co. v. Commercial Tax Officer [1989] 75 STC 426. It was held therein that entry 36, as it stood then, did not include 'tilakam' and 'kajal' and that those goods were taxable as general goods. Following that judgment, we set aside the order under revision as the Tribunal held that 'tilakam' and 'kajal' fall under entry 36. The tax revision case is accordingly allowed, but in the circumstances without costs. 3. Petition allowed....

Mafatlal Consultancy Services (India) Vs. S. Suryanarayana

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. This revision is filed by the Opposite Party in CD. No. 48 of 1994, aggrieved by the order of the District Forum passed in E.P. No. 77of 1994 whereby the Opposite Party was sentenced to simple imprisonment for one month. 2. The case of the complainant is that she sent a sum of Rs. 6,000/- by way of Demand Draft to M/s. Mafatlal Consultancy Services India Limited for allotment of 600 units of L.I.C. mutual fund. But no shares were allotted inspite of letter written by him dated 25.6.1994 as no shares were sent. He filed this complaint for a direction to the Opposite Party to allot the shares and also to pay a sum of Rs. 500/- towards compensation. Before the District Forum the Opposite Party remained ex-parte. 3. The District Forum ordered the complainant. As the Opposite Party did not comply with the order of the District Forum, the Complainant filed a E.P. No. 77 of 1994. The District Forum by its order dated 26th day of October, 1994 sentenced the ...

Commissioner of Income-tax Vs. B. Murali Mohan Rao

Court: Andhra Pradesh

Reported in: 1996(1)ALT43; [1995]216ITR166(AP)

1. In this reference made at the instance of the Revenue, under section 256(1) of the Income-tax Act, 1961, the following questions are referred to this court for opinion. Since they are connected with each other, we propose, to deal with them together : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the salary income of the assessee from National Gas Company, Bahrain, could not be included for the purpose of assessment for the assessment year 1980-81 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the assessee is entitled to claim a separate previous year in respect of the salary income from a foreign employer ?' 2. The facts which gave rise to the above questions may briefly be stated thus : The assessee has worked in National Gas Company at Bahrain for the period from January 30, 1980, to March 31, 1980. He had also received income un...

K.V. Ramkrishnaiah Vs. the General Manager (P), the Singareni Collieri ...

Court: Andhra Pradesh

Reported in: 1995(1)ALD388; 1995(1)AnWR146

ORDER1. The petitioner questions the order of the respondent herein in his Ref. No. PD/MGR/8/1543, dated August 24, 1986, dismissing the petitioner from the services of the company with effect from August 25, 1986. 2. The petitioner joined the service of the Singareni Collieries Company Ltd., as badli fitter in the year 1982. He was promoted as general mazdoor at Kothagudem in 1984 and he was later transferred to the workshop of the Collieries in November, 1984. The event that led to his dismissal occurred on April 19, 1986. On that day he was required to test the brakes of dumper bearing No. 259. While returning after testing, a fitter by name N. Bala Bhaskara Rao was killed under the said dumper while being driven by the petitioner. The petitioner was issued charge-sheet dated April 22, 1986 stating that while operating the said dumper the petitioner dashed and ran over the deceased N. Bala Bhaskara Rao causing him fatal injuries and leading to his death on the spot and that was beca...

B. Mohan Krishna Vs. Union of India and ors.

Court: Andhra Pradesh

Reported in: 1995(1)ALT468; 1995(1)ALT(Cri)332; [1996]86CompCas487(AP); 1996CriLJ636

M.N. Rao, J. 1. The provisions of Chapter XVII of the Negotiable Instruments Act, 1881 (for short 'the Act'), comprising sections 138 - 142, concerning penalties in cases of dishonour of certain cheques for insufficiency of funds in the accounts, inserted by section 4 of the Banking, Public Financial Institutions and Negotiable Instruments Laws (Amendment) Act, 1988 (Act 66 of 1988) are under challenge in this batch of writ petitions. 2. The Statement of Objects and Reasons of Act 66 of 1988 says : '... in the course of administering various laws relating to banks and public financial institutions, a need has arisen for some further amendments to the Act...'. Section 4 was enacted for achieving the following objective : 'to enhance the acceptability of cheques in settlement of liabilities by making the drawer liable for penalties in case of bouncing of cheques due to insufficiency of funds in the accounts or for the reason that it exceeds the arrangements made by the drawer, with adeq...

Delta Paper Mills Ltd. Vs. Collector of Central Excise, Guntur

Court: Andhra Pradesh

Reported in: 1995(1)ALT288; 1995(77)ELT544(AP)

ORDERS.V. Maruthi, J.1. These three Writ Petitions are disposed of by a common judgment as the issue involved is common to all these Writ Petitions. 2. In W.P. No. 17002 of 1989 the petitioner is the Delta Paper Mills Limited. It manufactures paper which is liable to Excise duty under the Central Excises and Salt Act, 1944 (in short 'the Act'). The petitioner's appeal challenging the levy of Excise duty was pending before the Tribunal. Pending disposal of the appeal the second respondent by his order dated 2-1-1985 granted instalment facility to the petitioner for payment of Excise duty to the tune of Rs. 20,20,553.69. In the said letter the petitioner had been required to clear off the arrears of tax of Rs. 20,20,000.00 in 10 instalments. The first nine instalments were to be of Rs. 2,00,000/- each beginning in February, 1985 and the 10th instalment was to comprise the balance payable. The petitioner had been making payments in accordance with the instalment facility granted by the se...

State of Andhra Pradesh Vs. Buywell Corporation

Court: Andhra Pradesh

Reported in: [1995]98STC29(AP)

Syed Shah Mohammed Quadri, J.1. This tax revision case raises a short but an interesting question, i.e., whether levy of surcharge under section 6-B of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') is permissible even in respect of the goods on which concessional tax has to be levied under section 5-B of the Act. The facts which gave rise to this question may briefly be stated. 2. The petitioner is a dealer in radios, televisions and electrical goods, etc. Under section 5-B of the Act, the turnover of the assessee on those goods was liable to tax at the concessional rate mentioned therein. During the assessment year 1981-82, surcharge was levied under section 6-B on the amount of sales tax payable by it; the assessing authority took the view that the surcharge was leviable under section 6-B of the Act. On appeal, the Deputy Commissioner (CT) Appeals, Hyderabad I Division, took the view that the explanation to section 6-B includes concessional tax within the meani...

Gandam Sujatha Vs. Kathirisetti Venkata Narasaiah

Court: Andhra Pradesh

Reported in: AIR1995AP154; 1995(1)ALT670

ORDER1. This revision is filed by the defendant who has suffered an injunction at the instance of the respondent-plaintiff. I refer the parties as arrayed in the suit. The plaintiff filed a suit O.S. No. 61/94 on the file of the Principal District Munsif, Srikakulam seeking permanent injunction restraining the defendant from interfering with his peaceful possession and enjoyment of the plaint schedule house property at Srikakulam. In the suit, the plaintiff stated that the poser of the defendant as his daughter-in-iaw is incorrect as she was not a legally wedded wife ofhis son. The Court below held that prima facie there is a proof that the defendant is the daughter-in-law of the plaintiff by virtue of her marriage with plaintiff's son and that she, had been in possession of the suit house in the status of daughter-in-law and as a member of the joint family and as such, no injunction can be granted. On an appeal by the plaintiff, the lower appellate Court granted injunction. But, the i...