Andhra Pradesh Court November 1995 Judgments
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Quinn India Limited Vs. Government of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Nov-23-1995
Reported in: [1996]103STC264(AP)
1. This writ petition is filed questioning the amended definition to section 2(r) of the Andhra Pradesh General Sales Tax Act as ultra vires of articles 14 and 19(1)(g) of the Constitution of India, as it lacks legislative competence by the State Legislature and consequently to declare that the assessment orders passed by the second respondent for the years 1986-87 and 1987-88 as illegal. 2. The petitioner is a limited company which is registered as small-scale industrial unit. It was also registered under the Andhra Pradesh General Sales Tax Act, 1957 and also under the Central Sales Tax Act, 1956. The State Legislature has introduced an amendment to the Andhra Pradesh General Sales Tax Act by Act 18 of 1985 with effect from July 1, 1985, according to which definition 2(r) was introduced by which total turnover in all goods of trader in all places of business in the State, whether or not the whole or portion of any such turnover is liable to tax should be taken into consideration. In ...
Raj Trading Corporation Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-23-1995
Reported in: [1996]102STC601(AP)
1. The occasion for filing these two tax revision cases by the petitioner-assessee is the order of reassessment dated December 31, 1984, passed by the assessing authority for the year 1980-81 and an order passed on the same day levying penalty under section 7A(2) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'). The appeals against the said orders were rejected by the Appellate Deputy Commissioner, Kakinada and the Sales Tax Appellate Tribunal. Hence, these two tax revision cases, T.R.C. No. 342 of 1990 relates to assessment and T.R.C. No. 341 of 1990 pertains to penalty. 2. The facts giving rise to the reassessment may be briefly stated : The petitioner, which is a firm, is a registered dealer doing business in liquors with its place of business at Visakhapatnam. By an order dated March 22, 1981, the petitioner was subjected to tax on a net turnover of Rs. 20,10,726 after allowing an exemption of Rs. 61,62,838. The exemption represented second s...
Smt. B. Geethanjali Vs. the Government of Andhra Pradesh, Rep. by Secr ...
Court: Andhra Pradesh
Decided on: Nov-23-1995
Reported in: 1996(1)ALT662
ORDERMaithili Sharan, J.1. G.O.Rt.No. 980, M.A., dated 3-7-1992 is questioned in this petition filed by the petitioner for the issuance of Writ, Order or direction, more particularly, one in the nature of a writ of 'Certiorari', calling for the records from the 1st respondent and further to quash the said order, which is alleged to be illegal and without jurisdiction. 2. The brief facts of the case appearing in the affidavit filed by the petitioner may be summarised thus: The petitioner owns a house bearing Municipal No. 6-1-190/9A situated at Hamal Basti, Walker Town, Padmaraonagar, Secunderabad, and the respondents 2 and 3, wife and husband, are residing in the adjoining house bearing Municipal No. 6-1-190/10, Respondents 2 and 3 started a new construction in the premises adjoining the petitioner's premises violating the provisions of Hyderabad Municipal Corporation Act, 1955 and the Building Bye-laws, 1981 made thereunder, and thereby affecting the easementary rights of air, light a...
P. Narendranath Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-22-1995
Reported in: [1996]221ITR418(AP)
P. Venkatarama Reddi, J. 1. On hearing counsel for both the parties, we are of the view that an arguable question of law does arise for consideration of the High Court. The Income-tax Appellate Tribunal refused to refer the question on the ground that the conclusion that the transaction involving the sale of shares by the Hindu undivided family to its karta was not valid and made only with a view to reduce the tax burden further was a question of fact and inference was drawn on the basis of the consideration of relevant facts. While disposing of the appeal, the Tribunal having regard to certain circumstances such as the receipt of consideration being deferred and non-charging of interest held that : 'The transaction on hand is shown to have taken place only for the purpose of lightening the tax burden.' So holding, the Tribunal applied the ratio laid down in McDowell and Co. Ltd. v. CTO : [1985]154ITR148(SC) and observed as follows : 'Device chosen by the assessee in transferring share...
Govt. of India, Ministry of External Affairs Vs. S. Brahmananda Reddy
Court: Andhra Pradesh
Decided on: Nov-22-1995
Reported in: 1996(1)ALT788
M.N. Rao, J. 1. As both the writ appeal and the writ petition are interlinked the same are disposed of by this common judgment. The petitioner is a practising advocate of this Court. He obtained a passport bearing No. B 182627 with a view to settling down in Newzealand to seek better prospects. It so happened, according to him, he lost that passport on 15-6-1993 when he was taking the same to a photocopier for obtaining copies. He also claims that as he did not have the particulars of the lost passport and as he was eager to go to Newzealand, instead of lodging a complaint with the police that he lost the passport and thus set in motion the prescribed procedure for obtaining a duplicate passport, he thought it expedient to resort to a short-cut method by applying for a fresh passport which work he entrusted to a travel agent. In column 15 of the application against the question 'Did the applicant ever hold a passport/ travel document or apply for it?, the answer 'Yes' was struck off an...
Vst Industries Limited Vs. Commercial Tax Officer and ors.
Court: Andhra Pradesh
Decided on: Nov-21-1995
Reported in: [1998]111STC697(AP)
ORDER1. The petitioner in Writ Petition No. 19360 of 1993 is a registered company, engaged in manufacture and sale of cigarettes. It is a registered dealer under the State and Central Sales Tax Acts. For the assessment year 1989-90 while assessing the turnover, the first respondent estimated the sale value of the containers at Rs. 16,18,38,000 and subjected to levy of tax at 3 per cent. following G.O. Ms. No. 693, Revenue dated May 18, 1965, and accordingly called upon the petitioner to pay Rs. 48,55,140. Although the petitioner preferred an appeal to the second respondent against the said assessment order and sought for stay of collection of tax pending appeal, the same could not be heard as the post of Appellate Deputy Commissioner, Secunderabad was vacant, and therefore, the writ petition was filed seeking for stay of collection of the said tax, pending disposal of the appeal, and also to declare that G. O. Ms. No. 693, Revenue dated May 18, 1965 is violative of section 8(2A) of the...
Rawoof Patel and anr. Vs. State and anr.
Court: Andhra Pradesh
Decided on: Nov-20-1995
Reported in: 1996(1)ALD483; 1996(1)ALD(Cri)432; 1996(1)ALT(Cri)379; 1996(1)APLJ234; 1996CriLJ1471
ORDER1. The petitioners' question the order passed by the Court below in Crl.R.P. No. 466 of 1994 in Sessions Case No. 131 of 1993. The petitioners are sought to be impleaded as A-2 and A-3 in the case. Originally A-1 was the sole accused. During the course of the trial in the evidence of PW-2, one Shahjahan Patel (A-3), son of PW-1 and PW-1 were alleged to have committed the offence under Section 302, I.P.C. The learned Public Prosecutor, therefore, filed the above application requesting the Court to take cognizance of the case against the petitioners also for the offence under Section 302 I.P.C. The learned Sessions Judge ordered the application and directed the petitioners to be impleaded and issued summons, carrying out their names in the charge-sheet. 2. It is contended by Sri Bonala Krishna Rao, learned counsel for the petitioners that prior notice is required under Section 319 Cr.P.C. before the petitioners are sought to be impleaded. He relied upon the decision of a single Judg...
B. Prakash Rao Vs. the District Educational Officer and ors.
Court: Andhra Pradesh
Decided on: Nov-20-1995
Reported in: 1996(1)ALT533
P.S. Mishra, C.J. 1. Heard learned counsel for the Appellant. 2. The Appellant lost before the learned single Judge in Article 226 of the Constitution of India mainly on the ground that the contention that a Manager or Correspondent can be removed only in accordance with the procedure as contemplated under Section 24(3) of the Andhra Pradesh Education Act, 1982 (for short 'the Act') has failed before the learned single Judge. Our attention, however, has been drawn to a Bench decision in this Court in Dr. Sr. Y. Philomena v. Principal Secretary to Government, : 1992(3)ALT324 , in which it is observed as follows: '24. Section 20 of the A.P. Education Act deals with permission for establishment of educational institutions. An educational agency applying for permission have to satisfy the requirements of Sub-section (3). Clause (c) of that sub-section obliges the educational agency to appoint teaching staff qualified according to the rules made by the Government and to satisfy other requir...
investigation and Security Services (India) Pvt. Ltd. Vs. Commissioner ...
Court: Andhra Pradesh
Decided on: Nov-17-1995
Reported in: 1995(3)ALT622; (1996)ILLJ1049AP
B. Sri Atchuthananda Swamy, J.1. Though this appeal was filed by the appellant aggrieved by the orders of the Hon'ble Sri Justice Ramaswamy, as he then was, wherein his Lordships held that the 4th respondent being the principal employer and the appellant, a contractor under it as defined in Section 2(c) of the Contract Labour (Regulation and Abolition) Act, 1970, hereinafter called as 'the Act', is bound to pay the same wages that are being paid by the 4th respondent to the security guards directly employed by it under Rule 25(v)(a) of the Andhra Pradesh Contract Labour (Regulation and Abolition) rules, 1971 (for short 'the Rules') framed by the State Government in exercise of the powers conferred on it by Section 35 of the Act. On a deeper consideration, we think it necessary to adjudicate the legality of the agreement entered into by the appellant - Company with the 4th respondent on December 11, 1980 as modified from time to time and if it is found to be ultra vires, to apportion th...
Tcs Kosgi Group, Rep. by Its Licensee M. Chandraiah and President, Ch. ...
Court: Andhra Pradesh
Decided on: Nov-17-1995
Reported in: 1995(3)ALT760
ORDERG. Bikshapathy, J.1. As both the Writ Petitions are inter-connected and the learned counsel for the petitioner as well as the learned Government Pleader submitted that the full length arguments have been advanced at the time of considering the application for the vacating the interim orders, and they requested this Court to pass final orders in both the Writ Petitions. Accordingly, these two Writ Petitions are dealt with finally.W.P.No.23149 of l995:2. The facts in W.P.No.23149 of 1995 would be relevant for proper appreciation of the entire case. The Writ Petition is filed by the Tappers Co- operative Society, Kosgi, Mahabubnagar District represented by its President, Chimanbavi Venkataiah. In the said Writ Petition, the proceedings of the 1st respondent - Prohibition and Excise Superintendent, Mahabubnagar in RC No.A7/4367/93 dated 11-10-1995 are challenged, wherein the Persons Committee was constituted by the 1st Respondent by virtue of powers vested in him under Section 34(1) o...
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