Andhra Pradesh Court March 1995 Judgments
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Commissioner of Wealth Tax Vs. N.B. Ataulla Khan
Court: Andhra Pradesh
Decided on: Mar-27-1995
Reported in: 1995(2)ALT757; [1996]217ITR17(AP)
Syed Shah Mohammed Quadri, J. 1. This R. C. arises under the WT Act, 1957. Under s. 27(1) of the WT Act, the following questions are referred to us by the Tribunal at the instance of the Revenue : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in allowing the assessee's claim of deduction under s. 5(1A) of the WT Act in the hands of the beneficiary who is having only life interest in various trusts 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the appeal lies under s. 23(1) against an order passed under s. 16(1) of the WT Act, 1957 ?' 2. These questions arise in the following circumstances : The assessee had a remainder interest in some of the trusts created by the Nizam of the erstwhile Hyderabad State. The assessments for the years 1978-79 and 1979-80 are in question. While submitting the returns, the assessee did not claim exemptions under s. 5(1A) of the WT Act. Accordingly, t...
Lucky Wines (P) Limited Rep. by Its Managing Director, Pramodh K. Harj ...
Court: Andhra Pradesh
Decided on: Mar-27-1995
Reported in: 1995(2)ALT119
ORDERSyed Shah Mohammed Quadri, J.1. The petitioner seeks a writ of mandamus declaring the action of the respondent in collecting Cheque No. 024983 for Rs. 7,350/-, Cheque No. 024984 for Rs. 12,250/- Cheque No. 024985 for Rs. 12,250/- and Cheque No. 024986 for Rs. 12,250/- from the petitioner towards the municipal property tax, ignoring the judgment of the Chief Judge, City Small Causes Court, Hyderabad, dated 1st July, 1994, in M.A. No. 199/94, M.A. No. 200/94, M.A. No. 201/94, M.A. No. 202/94 and M.A. No. 203/94 in regard to the godowns bearing Municipal Nos. 4-1-1082, 4-1-1082/1, 4-1-1082/2 and 4-1-1082/3, Boggulakunta, Hyderabad, as highhanded and illegal and for a consequential direction to return the cheques.2. The petitioner claims to be the lessee of the said premises. Notices of demand for the property tax for the said premises were served on the occupier, the petitioner herein, on 19-3-1994 which covered the period commencing from April 1st, 1988 to March 31st, 1994. The peti...
Managing Director, the Nagarjuna Co-operative Sugars Limited Vs. T.K. ...
Court: Andhra Pradesh
Decided on: Mar-24-1995
Reported in: AIR1995AP365; 1995(2)ALT348
1. These C.M.As. and C.R.Ps. arise out of common proceedings in relation to Two Awards passed by the Arbitrators in respect of two contracts entered into between the Nagarjuna Co-opertive Sugars Ltd., Gurajala, Guntur district, hereinafter referred to as 'the employer', and Sri Venkateswara Construction and Agenties, Engineers and Contractors, Banjara Hills, Hyderabad, hereinafter referred to as 'the contractor'.2. Contract No. 1 related to the construction of civil works (excluding structual steel fabrication and roofing) pertaining to sugar factory part work for cane carrier, Mill House, Boiler House and work shop etc., including machine foundations and other connected works at Gurajala under Agreement No. Part I/81-82, dated 25-2-1982, hereinafter referred to as 'Contract Part-7'.3. The Second contract also was in regard to construction of civil works (exluding structural steel fabrication and roofing) pertaining to sugar factory part work for Boiling House, Power House, etc., inclu...
Smt. C. Rajamma and ors. Vs. the District Collector and ors.
Court: Andhra Pradesh
Decided on: Mar-24-1995
Reported in: 1995(1)ALT681
ORDERS.R. Nayak, J.1. A short but an important question of law of general importance which arises for consideration and resolution in these three Writ Petitions is that whether it granted to the landless poor persons in Form 'D' Patta (Appendix.V) under Standing Order (S.O.) No. 15 of the Andhra Pradesh Board of Revenue Standing Orders for the purpose of allotting the same to a Cooperative Society for establishing an additional Milk Processing Plant (Dairy) by virtue of power reserved for them either under Condition 17 of the Conditions of the said Form 'D' Patta or Under Section 4(1) of the Andhra Pradesh Assigned Lands (Prohibition of Transfers) Act, 1977, hereinafter shortly referred to as 'the Act'. This question arises in the following facts-situation of these cases.2. One Smt. C. Rajamma is the petitioner in W.P.No. 1861 of 1994; C Chandrasekhara Reddy alias Chandra Reddy is the petitioner in W.P.No. 1290 of 1994 and Smt. Chandraiahgari Guramma and Smt. Chandraiahgari Chandramma ...
Dr. M. Rajaiah Vs. the Executive Officer, Tirumala Tirupati Devasthana ...
Court: Andhra Pradesh
Decided on: Mar-24-1995
Reported in: 1995(1)ALT821
ORDERS.R. Nayak, J.1. When this writ petition was filed in this Court on 13-6-1994 the petitioner Dr. M. Rajaiah was serving as Professor of Dravyaguna and Rasasastra in Sri Venkateswara Ayurvedic College, Tirupati. The Executive Officer of Tirumala Tirupathi Devasthanams Tirupathi for short 'the T.T.D. by his proceedings No. D6/37759/93 dated 31-5-1994 transferred the petitioner to the department or Dr. V.V. Prasad while transfering Dr. V.V. Prasad as Professor of Dravyaguna and Rasasasthra. In this writ petition the petitioner has called in question the validity and legality of the said proceedings of the first respondent Executive Officer.2. The petition averments disclose that the petitioner is a graduate in Ayurvedic medicine from Kakatiya University and passed in First division having stood first in the University in 1979. The petitioner obtained his Postgraduate degree from the Government College of Indian Medicine, Bangalore in Dravyaguna, Rasasastra and Bhaishajya Kalpana in t...
israpu Paradesamma Vs. Gompa Yesu and State
Court: Andhra Pradesh
Decided on: Mar-24-1995
Reported in: 1995(1)ALT871; 1995(2)ALT(Cri)135
ORDERY. Bhaskar Rao, J.1. This petition is filed by the defacto-complainant to compound the offence and acquit the first respondent herein in Crl.A.No. 23 of 1992 on the file of the Principal Sessions Judge, Rajahmundry.2. The facts of the case are that the first respondent herein was convicted in S.C.No. 170/91 few the offence under Section 307 IPC and was sentenced to suffer R.I. for 5 years and to pay a fine of Rs. 1,000/- in default to suffer S.I. for 6 months. Against that judgment the first respondent herein filed Crl.A. No. 23/92 in the Court of Sessions Judge, Rajahmundry. At that stage, the defacto-complainant and the first respondent being closely related entered Into compromise at the instance of elders and therefore they filed this petition.3. On 30-1-1995, the defacto-complainant and the first respondent here in appeared before me and they were examined. They stated that the offence may be compounded as they are closely related and even the injuries are simple in nature. T...
Pothuri Bogeswara Rao Vs. Pilla Venkata Rao (Died) and ors.
Court: Andhra Pradesh
Decided on: Mar-24-1995
Reported in: 1995(2)ALT641
Y. Bhaskar Rao, J.1. Defendant No. 11 in O.S.No. 139 of 1961 on the file of the Court of II Additional Subordinate Judge, Vijayawada filed these two Letters Patent Appeals aggrieved by the judgment of a learned single judge of this Court in A.S.Nos. 1558 and 1569 of 1981.2. The facts of the case are that the plaintiffs 1 and 2 and defendants 2 and 3 are the sons of the first defendant. The plaintiffs filed the suit in O.S.No. 139 of 1961 for partition and separate possession of their 2/5 th share in plaint 'A' and 'B' schedule properties and for mesne profits till recovery of possession. The said suit was dismissed by the Subordinate Judge, Vijayawada on 19-12-1963. Against the said judgment, the plaintiff preferred A.S.N0. 6 of 1965 to this Court. During the pendency of the appeal, the first defendant by a registered sale deed dated 4-7-1964 alienated plaint 'A' schedule property in favour of the appellant herein. The first defendant died on 27-11-1964. Thereafter, the appellant herei...
Arka Vasanth Rao and Others Vs. Govt. of A.P. and Others
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: AIR1995AP274; 1995(1)ALT600
ORDER1. Seeking a declaration byTa mandamus that the Andhra Pradesh Pan-chayat Raj Act, 1994 (Act 13 of 1994) (hereinafter referred to as 'the Act') is not applicable to the scheduled areas in the State of Andhra Pradesh, as declared by the President of India under the V Schedule to the Constitution of India, and a consequential direction restraining the State of Andhra Pradesh and the State Election Commissioner from holding elections to Mandal Praja Parishads, Mandal Praja Territorial Constituencies and Zilla Parishad Territorial, Constituencies (falling within the scheduled areas), this writ petition was filed by Arka Vasanth Rao, the Vice-President of the Gondwana Sangarsh Samithi and three other' tribals. The writ petition is founded on the plea that after the enactment of the Constitution (73 Amendment) Act, 1992 by Parliament in exercise of its constituent power, inserting Part-IX comprising Arts. 243 and 243-A to 243-O, the legislature of the State of Andhra Pradesh has no powe...
M. Sailaja and Another
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: AIR1995AP325; 1995(2)ALT166
ORDER1. The petitioners are the wife and husband. They filed O.P. No. 154 of 1994 in the City Civil Court, Hyderabad, on 22-11-1994 to pass a decree dissolving the.marriage on the basis of mutual consent with the allegation that they have been, living separately for a period of more than two years and that there is no possibility of their reunion.2. In view of the time limit set out in subsection (2) of Section 13B of the Hindu Marriage Act, 1955, hereinafter referred to as 'the Act', the learned III-Addl. Judge, City Civil Court, Hyderabad, fixed the date of appearance of the parties to 5-6-1955, i.e., after the expiry of six months. An application was filed to dispense with the observance of statutory period of six months for disposing of the original petition. As the said application was rejected by the learned III-Addl. Judge, City Civil Court, Hyderabad, the present revision petition is filed.3. Sub-section (2) of Section 13B of the Act reads as follows: 13B. (1) xx xx xx xx xx (...
Commissioner of Income Tax Vs. Lakshminarayana Trading Co.
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: 1995(2)ALT781; [1996]219ITR90(AP)
Syed Shah Mohammed Quadri, J. 1. To appreciate the controversy debated before us, it may be relevant to note the facts giving rise to the question referred to this Court by the Tribunal under s. 256(1) of the IT Act, 1961. 2. The assessee is a partnership firm doing business in oil. It had entered into a contract with another firm of Gulbarga, Shankerlal Lahoti Oil Mills (seller). The contract was in respect of a tanker of groundnut oil at the rate of Rs. 436 per quintal. It was agreed between the parties that the delivery of the goods should take place on 25th October and 3rd Nov., 1969. The assessee was to furnish C-Form, if required. Pursuant to that contract, the seller took one tanker of groundnut oil by railway freight paid. It also made an invoice regarding the goods covered by railway receipt dt. 4th Nov., 1969, at the rate of Rs. 430 per quintal. That was subject to production of C-Form. So far as the assessee is concerned, it issued C-Form and obtained E-1 Form and thus compl...
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