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Andhra Pradesh Court November 1996 Judgments

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Nov 08 1996

Central Council for Research in Unani Medicine, by Director and anr. V ...

Court: Andhra Pradesh

Decided on: Nov-08-1996

Reported in: 1996(4)ALT1129

S.V. Maruthi, J.1. This appeal is preferred by the Central Council for Research in Unani and Central Research Institute for Unani Medicine against the judgment of the learned Single Judge in W.P.No. 1501 of 1994 allowing the Writ Petition filed by the respondent and directing the appellants to promote him as Radiographer w.e.f. 1st April, 1991 by relaxing the Rules within one month from the date of receipt of a copy of the judgment, granting all consequential benefits from 1st April, 1991. By the impugned judgment, the learned Judge also quashed the advertisement issued by the3rd respondent on 11-09-1991 inviting applications for the post of Radiographer on the ground that it is in violation of Article 14 and Article 16 of the Constitution of India. The learned Judge also directed to pay revised pay scales to the petitioner with effect from 1st April, 1991 within a period of four months from the date of the receipt of the copy of the judgment.2. The case of the respondent in the Writ a...


Nov 07 1996

Commissioner of Wealth-tax Vs. Oolia Kulsum

Court: Andhra Pradesh

Decided on: Nov-07-1996

Reported in: [1997]224ITR743(AP)

Syed Shah Mohammed Quadri, J.1. This is an application by the Revenue under section 27(3) of the Wealth-tax Act, 1957 (for short 'the Act'), praying this court to direct the Income-tax Appellate Tribunal, Hyderabad Bench 'A', to state the case and refer the following questions as referable questions of law to this court : '1. Whether, on the facts and in the circumstances of the case and particularly in view of clauses 5 and 6 of the trust deed which, inter alia, provided for accumulation of income till the date of death of Prince Moazam Jah Bahadur which took place only in September, 1987, the Appellate Tribunal is correct in holding that Smt. Oolia Kulsum was the sole beneficiary as on the valuation date 2. Whether, on the facts and in the circumstances of the case, can it be said that the beneficiaries are known and their shares are determinate as on the valuation date relevant to the assessment year 1979-80 so as to hold that the assessment was liable to be made only under section ...


Nov 07 1996

Commissioner of Wealth Tax Vs. Anwar Begum

Court: Andhra Pradesh

Decided on: Nov-07-1996

Reported in: (1998)150CTR(AP)666; [1998]232ITR818(AP)

Syed Shah Mohammed Quadri, J.1. This is an application under s. 21(3) of the WT Act, 1957, for short 'the Act'. The Revenue is the petitioner. It seeks a direction to the Tribunal to state the case and refer the following questions as questions of law to this Court for opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the value of the jewellery fund in Part I of the schedule to the SB. Anwar Begum Trust should not be included on the ground that there is no beneficial interest of the assessee, within the meaning of s. 2(e) of the WT Act, 1957 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in confirming the order of the CIT(A) holding that the value of the jewellery mentioned in question No. 1 above should not be included for direct assessment on the beneficiary under s. 21(2) of the WT Act ?' 2. For the asst. yrs. 1977-78 to 1982-83, the WTO valued the right to wear jewe...


Nov 07 1996

Commissioner of Wealth Tax Vs. Sb. Amina Mirza Fund

Court: Andhra Pradesh

Decided on: Nov-07-1996

Reported in: (1998)150CTR(AP)688; [1998]232ITR844(AP)

Syed Shah Mohammed Quadri, J.1. This is an application under s. 27(3) of the WT Act, 1957 (for short 'the Act'). The Revenue is the petitioner. It seeks a direction to the Tribunal to state the case and refer the following questions as questions of law to this Court for opinion : ''1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the orders of the WTO passed for the asst. yrs. 1976-77 to 1978-79 were bad in law for assessing the beneficiary's life interest in the jewellery mentioned in the first schedule of the trust deed under s. 21(1) of the WT Act, 1957 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the right to wear the jewellery on ceremonial occasions was not an asset so as to be assessed under s. 21(1) of the WT Act, 1957, in the hands of the trust representing the beneficiary, even after the retrospective amendment of s. 5(1)(viii) of the WT Act, 1957, ...


Nov 07 1996

Commissioner of Wealth Tax Vs. Trustees of H.E.H. the Nizam's Wedding ...

Court: Andhra Pradesh

Decided on: Nov-07-1996

Reported in: (1998)150CTR(AP)159; [1998]232ITR861(AP)

Syed Shah Mohammed Quadri, J.1. This is an application under s. 21(3) of the WT Act, 1957 (for short 'the Act'). The Revenue is the petitioner. It seeks a direction to the Tribunal to state the case and refer the following question of law to this Court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the right to wear jewellery is not an asset for quantifying for the purpose of wealth-tax and assessing the same in the hands of the trustees under s. 21(1) of the WT Act, 1957, even after the retrospective amendment of s. 5(1)(viii) of the WT Act, 1957, by the Finance (No. 2) Act, 1971 ?' 2. For the asst. yrs. 1981-82 and 1982-83, the WTO valued the right to wear the jewellery on ceremonial occasions vested in one of the granddaughters of H.E.H. the Nizam and accordingly assessed the same under s. 21(1) of the Act. On appeal, the CWT(A) set aside the assessment. The Revenue preferred an appeal before the Tribunal ...


Nov 07 1996

Ramala Ramaiah Died Per L.Rs. Vs. Moostiala Narasimha Rao

Court: Andhra Pradesh

Decided on: Nov-07-1996

Reported in: 1996(4)ALT666

K.B. Siddappa, J.1. This revision is filed against the order dated 22-10-1991 in R.A. No. 339 of 1987 on the file of the Additional Chief Judge, City Small Causes Court, Hyderabad. The landlord filed rent case on the ground of wilful default for the period from 1-2-1978 to 31-7-1980. Admittedly the monthly rent is Rs. 23/-.2. On behalf of the petitioner, P.Ws. 1 and 2 were examined and no Exhibits were marked. The respondent-tenant examined R.Ws. 1 and 2 and got marked Exhibits R-1 to R-7. Ex. R-1 is the rent receipt for Rs. 267/- dated 28-9-1978 for the period from 1-10-1974 to 18-5-1975, Ex. R-2 is the rent receipt for Rs. 216/- dated 28-9-1978 for the period from 19-9-1975 to 30-6-1976, Ex. R-3 is dated 8-12-1978 for Rs. 69/- paid for the period from 11-10-1976 to 31-12-1976, Ex. R-4 dated 10-11-1978 is the receipt for Rs. 69/- paid for the period 1-7-1976 to 30-9-76, Ex. R-5 dated 19-8-1979 is the receipt for Rs. 299/- for the period from 1-7-1977 to 31-1-1978, Ex.R-6 dated 29-10-1...


Nov 06 1996

Peesa Jayalakshmi Vs. the Prl. Secy., Home Department, Government of A ...

Court: Andhra Pradesh

Decided on: Nov-06-1996

Reported in: 1997(1)ALD(Cri)286; 1996(4)ALT985; 1997(1)ALT(Cri)441; 1997CriLJ2025

Syed Shah Mohammed Quadri, J. 1. One P. Narasimhulu, Convict No. 9365 is undergoing sentence of life imprisonment in the Central Jail, Rajahmundry pursuant to the judgment of the learned Additional Sessions Judge, Srikakulam in S.C. No. 2 of 1980 who imposed that sentence of life imprisonment having found him guilty of an offence punishable under Section 302, I.P.C. The said convict's wife is the petitioner in this writ petition. She says that under the orders issued by the Government in G.O. Ms. 195, Home (Prison-C) Department dated 30-6-1995, her husband is entitled to be released as he has completed 10 years of imprisonment as on January, 14, 1995. She, therefore, prays that her husband be released from jail by issuing a writ of habeas corpus directing the respondents to produce him before this Court and to set him free. The Superintendent Central Jail, Rajahmundry filed a counter affidavit, stating, inter alia, that the convict has not completed ten years of actual sentence for ava...


Nov 06 1996

Ranga Cotton Ginning Mills Vs. Ginjupalli Ratna Kumari and anr.

Court: Andhra Pradesh

Decided on: Nov-06-1996

Reported in: 1997(4)ALT435; (1998)IIILLJ999AP

ORDERB.K. Somasekhara, J.1. The appellant is the Opposite party in W.C.No.25 of 1989 on the file of the Commissioner for Workmens' Compensation, Guntur Region, Guntur who suffered an award under Section 3 of the Workmens' Compensation Act (in short 'the Act') wherein holding that the workman Mr. Sambasiva Rao died due to the injuries suffered by him during the course of employment under the appellant. The learned Commissioner awarded Rs. 26,432.64 ps. by way of compensation to the respondents herein who are the legal heirs of the deceased Sambasiva Rao.2. Mr. G. Ramachandra Rao, the learned Counsel for the appellant has contended that the appreciation of evidence in the case by the learned Commissioner is opposed to the facts and circumstances of the case and has a preference to ocular evidence as against the documentary evidence proving that the deceased was not an employee of the appellant at the time of the accident and his death. It is further contended by him that the inferences d...


Nov 05 1996

MatadIn Agarwal and Etc. Vs. Syed Abdul Razack and Others

Court: Andhra Pradesh

Decided on: Nov-05-1996

Reported in: AIR1997AP103; 1996(4)ALT999

1. Plaintiff is the appellant. He filed the suit for specific performance of agreement for sale dated 27-7-1978, or in the alternative for refund of the advance money of Rs. 15.000/- together with damages of Rs. 15,000/-. The appellant's case is that he entered into an agreement with the first defendant to purchase the plaint schedule land measuring 1000 sq. metres at the rate of Rs. 50/- per sq. yard. The appellant paid a sum of Rs. 15,000/- as advance. The terms of the sale were negotiated by the first respondent, his brother Syed Abdul Rahman (R-2) and his sister Mahamooda Begum (R.6) who also entered into agreements to sell their contiguous land to some other persons under separate agreements. The first respondent represented to the appellant that as per the proceedings of the competent authority under Urban Land (Ceiling and Regulation) Act, 1976 hereinafter called 'the Act', he was permitted to retain, 1000 sq. metres in Survey No. 71, Syed Jalal Garden, Maredpalli, within the li...


Nov 05 1996

The New India Assurance Co. Ltd., Rep. by Its Divisional Manager Vs. K ...

Court: Andhra Pradesh

Decided on: Nov-05-1996

Reported in: 1997(1)ALT819

ORDERB.K. Somasekhara, J.1. These two appeals are by respondent No. 3 - The New India Assurance Company Limited in O.P.Nos. 108 and 109 of 1986 challenging the award of the Motor Accidents Claims Tribunal, East Godavari, Kakinada, dt. 19-12-1989 in regard to mulcting it with the liability to satisfy the award in favour of the claimants in death claim cases filed Under Section 110-A of the Motor Vehicles Act, 1939 (for short 'the Act').2. One Bulli Satyam and Subba Rao died in a Motor Vehicle accident which occurred on 2-3-1985 at about 9 a.m. while they were travelling in a Tractor and trailer bearing No. 4986 and A.T.P.No. 4995. It is found by the Tribunal that the accident was due to the rash and negligent driving by respondent No. 1, the driver and the vehicles belonged to respondent No. 2 and insured with respondent No. 3 and while awarding Rs. 45,000/- in O.P.No. 108/86 and Rs. 57,000/- in O.P.No. 109/86, the liability to satisfy the award was jointly and severally placed on all t...


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