Andhra Pradesh Court November 1996 Judgments
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H.E.H. Nizam's Jewellery Trust Vs. Assistant Commissioner of Wealth Ta ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: 1996(4)ALT852; (1997)142CTR(AP)226; [1997]226ITR111(AP); [1997]93TAXMAN438(AP)
T.N.C. Rangarajan, J. 1. These two writ petitions have been filed by the Secretary of H.E.H. the Nizam's Jewellery Trust challenging the validity of the notices issued under s. 17 of the WT Act, 1957, in respect of the asst. yrs. 1984-85 to 1989-90. 2. H.E.H. the Nizam's Jewellery Trust was declared on 29th March, 1951, in respect of 107 items of jewellery for the benefit of various beneficiaries mentioned in the deed. According to this trust, 24 items were directly given to the beneficiaries and out of the balance of 83 items, 40 items were to be disposed of either in India or abroad within three years after the death of the Nizam and his son, while the balance of 43 items were not to be sold except in grave financial emergency. Subsequently, on 27th January, 1952, a supplementary trust was declared in respect of 90 more items of jewellery. In both the trust deeds, a representative of the Government was a trustee and at all material times the Addl. Finance Secretary of the Union of In...
H.E.H. the Nizam's Jewellery Trust Vs. Assistant Commissioner of Wealt ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: 1997(3)ALT277
T.N.C. Rangarajan, J. 1. This batch of writ petitions have been filed against the notices issued by the Asstt. CWT, Circle 1(3), Hyderabad, under s. 17 of the WT Act, 1957. 2. The factual background to these cases is as follows : The trust was declared on 29th March, 1950, by the late Nawab Sir Mir Osman Ali Khan Bahadur, Nizam the VIIth of Hyderabad in respect of the jewellery belonging to him for the benefit of his children and grand children. A supplementary trust was also declared for the same purpose in respect of further items of jewellery on 27th January, 1952. These trusts are generally called as 'Nizam Jewellery Trust' and 'Nizam Jewellery Supplementary Trust'. The trustees were empowered to divide the corpus of the trust properties notionally into sixteen equal parts and create six funds as follows : 1. 4 parts Prince Azam Jah Fund2. 4 parts Prince Moazzam Jah Fund3. 1 part Sb. Shahzadi Begum Fund4. 1 part Sb. Basalat Jah Fund5. 3 parts Remaining Daughters Fund6. 3 parts Rema...
Chinta Obula Reddy Vs. A.P.S.R.T.C. Musheerabad, Hyderabad
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: II(1998)ACC117; 1998(2)ALD507; 1998(2)ALT268
ORDER1. The adequacy of the compensation awarded by the Motor Accidents Claims Tribunal, Anantapur in O.P.No.264 of 1987 dated 24-11-1989, is questioned by the appellant/claimant in this appeal. He had laid the claim under Section 110-D of the Motor Vehicles Act, 1939 (in short 'the Act') to recover Rs. 30,000/-. TheTribunal awarded Rs.6,00/-. It is an injury-claim case. Aggrieved by that, the appeal is filed. The respondent is the owner of A.P.S.R.T.C. bus bearing No. AAZ 1899, which involved in the accident occurred on 13-6-1985 which is found to be due to the negligence of the driver which has become final.2. The evidence available before the Tribunal is that of the claimant as PW1 and that of the doctors as PWs.2 and 3 and the documents Ex.Al, the discharge summary, Ex.A4 the case sheet, to prove the injuries and the disability. With such materials, the Tribunal has come to the conclusion that the claimant has sustained injuries on the head, on the upper eye-lid with watering there...
Bharat Steel Industries Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: [1997]106STC318(AP)
B.S. Raikote, J.1. The petitioner has challenged the order of the Sales Tax Appellate Tribunal, dated October 4, 1989, passed in T.A. No. 33 of 1986 by which an appeal filed by the petitioner against the order of the Deputy Commissioner (C.T.), Secunderabad, dated October 29, 1985, vide R.R. No. 12 of 1985-86, is dismissed. 2. We heard the learned counsel for the petitioner as well as the learned counsel for the respondent. 3. In order to appreciate the rival contentions we have summarily noted the facts of the case, The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1975 (hereinafter referred to as 'the Act'). The petitioner is a re-roller making products out of ingots, billets etc., such finished products are rounds, angles, flats, etc. The matter relates to the assessment year 1980-81. For that year the petitioner claimed exemption on sale of its products under G.O.Ms. No. 88, dated January 28, 1977. The Commercial Tax Officer exempted such finishe...
Vidyadhar R. Vs. National Textile Corporation and ors.
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: 1996(4)ALT962; (1998)IIILLJ57AP
S.R. Nayak, J. 1. An important question of law of general importance, whether a Chief Welfare Officer appointed by an occupier of a factory at a time when the number of workers in such factory exceeded 2000 can be reverted to the post of Welfare Officer when the number of workers in the factory is reduced to 2000 or below, or, whether despite such decrease in the number of workers his official status as Chief Welfare Officer and the scale of pay attached to that post should be protected, arises for decision in this writ petition.2. The facts leading to the filing of the writ petition be stated briefly as under:The petitioner was appointed as a Departmental Investigator on February 11, 1970 in the erstwhile Azam jahi Mills, Warangal which company at that time was functioning as a private company. The said mill was nationalised in October, 1974 and thus it came under the control of the first respondent-the National Textile Corporation. The petitioner was appointed as Labour Welfare Offic...
Anita Aidinyantz (Ms.) Vs. Dr. Ken. R. Gnanakan, Chairman Evangelical ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: (1998)IIILLJ1060AP
ORDERS.V. Maruthi, J.1. This writ petition is filed for a declaration declaring the action of the first respondent i.e. Chairman, Evangelical Trust Association of South India terminating the services of the petitioner as Principal of Timpany High School by his order dated August 10, 1993 as illegal, arbitrary etc.2. The brief facts of the case are that the petitioner is a M.A. B.Ed, and has an experience of 23 years in teaching. Out of 23 years of teaching experience, she was Principal for 18 years. She worked for 61/2 years and 111/2 years respectively at Timpany High School and Assembly of God Church School, Asansol, West Bengal. She was appointed as Principal of Timpany High School, Visakhapatnam managed by Timpany Christian Educational Trust by orders dated January 13, 1987 pursuant to which she took charge on February 5, 1987, Her Services were confirmed in August, 1987. On August 11, 1993 a notice was published in Telugu daily Eeenadu, Visakhapatnam Edition stating that she cease...
Sundaramma (Died) and ors. Vs. Harijan Yellaiah and ors.
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: 1997(1)ALT719
ORDERK.B. Siddappa, J.1. This revision is filed against the order passed by the District Revenue Officer in Case No. B7/5073/91, dated 26-6-1991. The revision petitioners were appellants before the Joint Collector. They are the purchasers from the pattedar. They questioned the order of the Revenue Divisional Officer granting ownership certificate Under Section 38-E of the A.P. (T.A.) Tenancy and Agricultural Lands Act, 1950 (for short 'the Act') in favour of the respondents. On the date of hearing the petitioners were absent. The Joint Collector considering the merits of the case held that the protected tenancy rights were subsisting and the land holder was having more than two family holdings as on the date of notification i.e., 1-1-1973 and therefore granting ownership certificate in favour of the respondents was quite lawful and does not suffer from any error. This final order was passed on 20-8-1987. Subsequently, the petitioners filed affidavit stating that the person who swore to...
Mrs. Anita Aidinyantz Vs. Dr. Ken. R. Gnanakan, Chairman, Evangelical ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: 1997(1)ALT579
ORDERS.V. Maruthi, J.1. This writ petition is filed for a declaration declaring the action of the first respondent i.e. Chairman, Evangelical Trust Association of South India terminating the services of the petitioner as Principal of Timpany High School by his order dated 10-8-1993 as illegal, arbitrary etc.2. The brief facts of the case are that the petitioner is a M.A. B.Ed, and has an experience of 23 years in teaching. Out of 23 years of teaching experience, she was Principal for 18 years. She worked for 6 years and 11 years respectively at Timpany High School and Assembly of God Church School, Asansol, West Bengal. She was appointed as Principal of Timpany High School, Visakhapatnam managed by Timpany Christian Educational Trust by orders dated 13-1-1987 pursuant to which she took charge on 5-2-1987. Her Services were confirmed in August, 1987. On 11-8-1993 a notice was published in Telugu daily Eeenadu, Visakhapatnam Edition stating that she ceased to be the Principal of Timpany ...
H. E. H. the Nizams Jewellery Trust Vs. Assistant Commissioner of Weal ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: (1998)145CTR(AP)97
T. N. C. RANGARAJAN, J. :This batch of writ petitions have been filed against the notices issued by the Asstt. CWT, Circle 1(3), Hyderabad, under s. 17 of the WT Act, 1957.2. The factual background to these cases is as follows : The trust was declared on 29th March, 1950, by the late Nawab Sir Mir Osman Ali Khan Bahadur, Nizam the VIIth of Hyderabad in respect of the jewellery belonging to him for the benefit of his children and grand children. A supplementary trust was also declared for the same purpose in respect of further items of jewellery on 27th January, 1952. These trusts are generally called as 'Nizam Jewellery Trust' and 'Nizam Jewellery Supplementary Trust'. The trustees were empowered to divide the corpus of the trust properties notionally into sixteen equal parts and create six funds as follows :1.4 partsPrince Azam Jah Fund2.4 partsPrince Moazzam Jah Fund3.1 partSb. Shahzadi Begum Fund4.1 partSb. Basalat Jah Fund5.3 partsRemaining Daughters Fund6.3 partsRemaining Sons Fun...
H. E. H. the Nizams Jeweller Trust Vs. Assistant Commissioner of Wealt ...
Court: Andhra Pradesh
Decided on: Nov-21-1996
Reported in: (1997)145CTR(AP)97; [1997]227ITR52(AP)
T. N. C. RANGARAJAN J. - This batch of writ petitions have been filed against the notices issued by the Assistant Commissioner of Wealth-tax, Circle 1(3), Hyderabad, under section 17 of the Wealth-tax Act, 1957.The factual background to these cases is as follows : The trust was declared on March 29, 1950, by the late Nawab Sir Mir Osman Ali Khan Bahadur, Nizam the VIIth of Hyderabad in respect of the jewellery belonging to him for the benefit of his children and grand-children. A supplementary trust was also declared for the same purpose in respect of further items of jewellery on January 27, 1952. These trusts are generally called as 'Nizam Jewellery Trust' and 'Nizam Jewellery Supplementary Trust'. The trustees were empowered to divide the corpus of the trust properties notionally into sixteen equal parts and create six funds as follows :1.4 partsPrince Azam Jah Fund2.4 partsPrince Moazzam Jah Fund3.1 partSb. Shahzadi Begum fund4.1 partSb. Basalat Jah Fund5.3 partsRemaining Daughters...
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