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Andhra Pradesh Court August 1995 Judgments

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Aug 11 1995

Swaroopa Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Aug-11-1995

Reported in: 1996CriLJ1

P. Venkatarama Reddi, J.1. This writ petition under Art. 226 of the Constitution is filed by the wife of the accused convicted under S. 3(2)(ii) of the Terrorist and Disruptive Activities (Prevention) Act, 1987 (hereinafter referred to as 'the Act') and Sections 25(1)(b) and 27 of the Indian Arms Act in Sessions Case No. 272 of 1992 by the III Addl. Metropolitan Sessions Judge, Hyderabad. By the judgment dated 26th October 1992, the accused who was convicted under the aforementioned provisions was sentenced to suffer R.I. for eight years for the offence punishable under S. 3(2)(ii) of the Act; two years and four years respectively for the offences under Ss. 25(1)(b) and 27 of the Indian Arms Act. The sentences are to run concurrently. Without filing an appeal under S. 19 of the Act, the present writ petition is filed praying for a writ of certiorari to quash the conviction and sentences and to declare that the Court had no jurisdiction to convict the accused. 2. When the writ petition ...


Aug 09 1995

B.Jaya Babu Vs. the Regional Managar (Gr) Apsrtc and Others

Court: Andhra Pradesh

Decided on: Aug-09-1995

Reported in: AIR1996AP30; 1995(3)ALT157

1. This writ appeal by the third respondent in the writ petition is directed against the order dated 20-2-1995 passed in Writ Petition No. 9447 of 1994 by a learned single Judge of this Court, whereby the contract for running the APSRTC canteen at New Bus Stand, Siddipet has been quashed.2. In pursuance of an advertisement issued on 3-4-1994 by the first and the second respondents herein, as many as 11 persons submitted their tenders for running the APSRTC canteen at New Bus Stand, Siddipet. The writ appellant and the third respondent herein were also amongst them. The tenders were opened on 13-4-1994. Of all the offers received, the offer of the writ appellant to pay a monthly rent of Rs. 33,399.99 p. for running the said APSRTC canteen at New Bus Stand, Siddipet (in short, the 'canteen'), was the highest. Second highest offer of Rs.3I,299.99p. made was that of the third respondent herein. The third respondent and perhaps some others were invited for negotiations on 22-4-1994 by the f...


Aug 09 1995

Commissioner of Income-tax Vs. D. Rani

Court: Andhra Pradesh

Decided on: Aug-09-1995

Reported in: [1996]218ITR724(AP)

Syed Shah Mohd. Quadri, J.1. In this reference, at the instance of the Revenue, under section 256(1) of the Income-tax Act, 1961, the following question is referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the short-term capital gains of Rs. 48,700 was not assessable under section 54 in the hands of the assessee even though the assessee resided for a period of seven months in the property which was the subject-matter of capital gains tax ?' 2. In the accounting period relating to the assessment year 1982-83, the assessee occupied a house constructed for the purposes of her residence in April, 1981, but she sold the same on November 3, 1981. The cost of construction was Rs. 2,01,300 and the consideration for which the house was sold was Rs. 2,50,000. Thus, there was a net capital gain of Rs. 48,700. In her return, the assessee claimed exemption under section 54 of t...


Aug 09 1995

The Chairman, A.P.S.E. Board and ors. Vs. Bollikonda Sukkamma and ors.

Court: Andhra Pradesh

Decided on: Aug-09-1995

Reported in: 1996(1)ALT344

Krishna Saran Shrivastav, J. 1. This appeal is directed against the judgment and decree passed in O.S. No. 210 of 1980 dated 20-9-1982 by the Subordinate Judge at Khammam decreeing the suit for damages amounting to Rs. 40,000/- with interest at the rate of 6% of per annum against the defendants. 2. The facts giving rise to this appeal, in short, are that Low Tension wires were stretched over the filed of R. Mallaiah of village Patralapadu with the assistance of electric-poles. The electric energy was transmitted by the overhead live wires running across the aforesaid field stretched by the defendants in the usual course of its functioning. The field of deceased Sydaiah was situated near-by the field of R. Mallaiah. On 29-6-1980 when the deceased Sydaiah was going to his field through the foot-track which goes across the field of R. Mallaiah followed by his wife PW-I and son PW-2, he came in contact with the hanging live electric wire and got electrocuted and met with instantaneous deat...


Aug 08 1995

Andhra Bank and anr. Vs. Station House Officer, Pattabhipuram Crime Po ...

Court: Andhra Pradesh

Decided on: Aug-08-1995

Reported in: 1998(2)ALT587; 1995(2)ALT(Cri)587; 1996CriLJ277

ORDER1. The question involved in this writ petition is the applicability of S. 195(b)(ii) of the Criminal Procedure Code to an offence alleged to have been committed in respect of a document prior to the institution of the suit O.S. No. 240 of 1994. S. 195(1)(b)(ii) reads as follows : 'No Court shall take cognizance of any offence described in S. 463, or punishable under S. 471, S. 475 or 476 of the said Code, when such offence is alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any Court.' The said section was amended in 1973. Prior to the amendment in 1973, the section reads as follows : 'Section 195(1)(c) : of any offence described in S. 463 or punishable under S. 471, S. 475 or S. 476 of the same Code, when such offence is alleged to have been committed by a party to any proceeding in any Court in respect of a document produced or given in evidence in such proceeding, except on the complaint in writing of such Court, or of som...


Aug 08 1995

Commissioner of Income Tax Vs. Coramandel Fertilisers Ltd.

Court: Andhra Pradesh

Decided on: Aug-08-1995

Reported in: (1996)135CTR(AP)354; [1996]220ITR298(AP); [1996]86TAXMAN522(AP)

Syed Shah Mohammed Quadri, J. 1. The assessee in this reference case is a company (hereinafter referred to as 'the assessee') registered under the Indian Companies Act. It manufactures fertilisers. It provided rent-free accommodation to its employees, numbering 37. In respect of the assessment for the asst. yr. 1973-74, the assessee claimed deduction under s. 40A(5) of the IT Act, 1961 (hereinafter referred to as 'the Act'). The ITO worked out the quantum of allowance on the basis of perquisites that were availed of by the employees of the assessee. On appeal, the AAC held that the deduction claimed by the assessee should be worked out not on the basis of perquisites but on the basis of the deduction for each quarter. The matter was taken in appeal to the Tribunal. The Tribunal upheld the order of the first appellate authority, viz., the AAC. The assessee claimed a sum of Rs. 49,463 being the expenditure incurred on the maintenance of guest-house. The Tribunal, having regard to the ord...


Aug 08 1995

C. Chandravathi Vs. Managing Director, Andhra Pradesh State Essential ...

Court: Andhra Pradesh

Decided on: Aug-08-1995

Reported in: 1995(3)ALT188

ORDERM.N. Rao, J.1. This appeal is from the judgment of a learned single Judge in Writ Petition No. 14271 of 1988 dismissing the writ petition filed by the appellant herein seeking a mandamus to be respondents declaring the order passed on 25-6-1988 regularising her services as Typist in the respondent-Corporation with effect from 5-1-1988 as illegal and for a consequential direction to regularise her services from the date of her appointment i.e. 9-11-1982. 2. The petitioner was sponsored by the Employment Exchange pursuant to a requisition given by the respondent-Corporation for recruitment to the post of Typist. In column 3(c) of the form notifying vacancies the qualifications required are specifically mentioned as: '(a) Matriculation or equivalent examination with Typewriting Higher Grade; and (b) Preference being given to those who possess Shorthand Lower Grade or Gradation'. After interviewing the petitioner along with the other sponsored candidates and judging her merit on compa...


Aug 08 1995

Akula Madhava Rao and anr. Vs. P. Rukmini Bai

Court: Andhra Pradesh

Decided on: Aug-08-1995

Reported in: 1995(3)ALT61

K.M. Agarwal, J.1. Being aggrieved by the affirming judgment and decree for declaration of title, possession and mesne profits (i.e., arrears of rent), passed by a learned single Judge of this Court, the defendants 1 and 2 in the suit, husband and wife by relationship, have preferred this Letters Patent Appeal.2. Briefly stated, some of the brothers and /or nephews of the first appellant had on or about 10-10-1968 filed O.S.No. 177 of 1969 for partition of their joint Hindu family properties against the appellants and a few others, including the subject matter of the present suit, (in short, the 'suit property'), as one of the items of such properties. During the pendency of this partition suit, the three disputed transactions between the parties in the present suit simultaneously came into being on 19-6-1969 in respect of the suit property. The first was a sale deed (Ex. A-l) for a consideration of Rs. 20,000/- by the second appellant in favour of the respondent. The second was a leas...


Aug 07 1995

Hotel Banjara Ltd. Vs. Commissioner of Income Tax

Court: Andhra Pradesh

Decided on: Aug-07-1995

Reported in: (1996)133CTR(AP)320; [1996]218ITR590(AP); [1996]87TAXMAN327(AP)

ORDERSyed Shah Mohammed Quadri, J. 1. In this reference case the assessee is carrying on 'hotel business'. It claimed investment allowance under s. 32A of the IT Act, 1961, for short 'the Act'. The ITO negatived the claim of investment allowance on the ground that 'hotel business' could not be treated as in industrial concern which was manufacturing an article or thing. The assessee carried the matter in appeal before the CIT(A). The appellate authority took the view that the assessee was not entitled to investment allowance under s. 32A of the Act. He also opined that there was no manufacturing or processing activity and accordingly dismissed the appeal. Against the order of the first appellate authority two appeals were filed, one by the assessee and the other by the assessing authority. Those two appeals were disposed of by a common order dt. 18th Feb., 1986. On the applications of the assessee as well as the Revenue, under s. 256(1) of the Act, the following questions are referred ...


Aug 07 1995

immaneni Vasantha Vs. Immaneni Srinivasa Prasad

Court: Andhra Pradesh

Decided on: Aug-07-1995

Reported in: 1996(1)ALT96; I(1996)DMC535

P. Venkatarama Reddi, J.1. This appeal under Section 28 of the Hindu ' Marriage Act (hereinafter referred to as 'the Act'), arises out of O.P. No. 29 of 1991 on the file of the Subordinate Judge, Nellore. The respondent herein filed the O.P. under Section 12 of the Act praying for annulment of marriage by a decree of nullity on. the ground that the respondent-wife was at the time of marriage pregnant through some other person. The decree was granted by the learned Subordinate Judge by his judgment dated 3.10.1993. Hence this appeal by the wife.2. The marriage between the petitioner and the respondent took place on 18.2.1991 at a place near Madras. The respondent is a Government employee working in the Collectorate at Nellore. The case of the respondent-husband is that from the very first day of their marriage, the petitioner was preventing him to have sexual intercourse stating that she was having stomach pain. Both of them went to appellant's house on 23.2.1991 and thereafter went on ...


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