Andhra Pradesh Court December 1996 Judgments

Naguloncha Krishna Vs. the State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 1997(1)ALD(Cri)577; 1997(1)ALT(Cri)730; 1997CriLJ2834

N.Y. Hanumanthappa, J. 1. This appeal is by the accused in Sessions Case No. 328 of 1994 on the file of the Sessions Judge, Khammam, who by his judgment and order dated 29-1-1996 convicted the appellant herein for the offence punishable under Section 302 of Indian Penal Code and sentenced him to undergo imprisonment for life and to pay a fine of Rs. 250/- in default to undergo Rigorous Imprisonment for three weeks. 2. Madhira Rural Police registered a case against the appellant/accused for an offence under Section 302, I.P.C. on the ground that he was responsible for causing the death of his second wife Smt. Satyavathi. After completion of investigation, charge-sheet was laid before the Judicial Magistrate of First Class, Madhira and a case was registered as R.P.C.No. 17 of 1994. The learned Magistrate, after seeing that the offence is one which is exclusively triable by a Court of Sessions, committed the case to the learned Sessions Judge, Khammam. The learned Sessions Judge, Khammam,...

Commissioner of Income-tax Vs. Oriental T. Maritime

Court: Andhra Pradesh

Reported in: [1997]227ITR244(AP)

B.S. Raikote, J.1. This is a reference made under section 256(1) of the Income-tax Act by the Income-tax Appellate Tribunal, vide its reference order dated June 15, 1987, passed in R. A. No. 162/Hyd of 1986. This reference was made on the request of the Revenue. The question referred is as under : 'Whether, on the facts and in the circumstances of the case and in law, the Appellate Tribunal was correct in holding that the assessee firm was entitled to registration ?' 2. The undisputed facts are that the assessee, Oriental T. Maritimes, Visakhapatnam, filed an application under section 185(1)(b) of the Income-tax Act for registration. The assessee-firm is constituted by five adult partners and three miners. Of the three miners, two were clearly admitted only to the benefits of the partnership. In respect of another minor by name Padmapriya, the deed made no distinction between her and other adult partners and as per the partnership deed she had an interest of 20 per cent. in the profit ...

Financial Advisor and Chief Controller of Accounts and Another Vs. Dil ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. Aggrieved by the order of the District Forum, Hyderabad in CD 1723/93, whereby it directed the Opposite Parties to pay to the consumers a sum of Rs. 1,67,626/- with interest at 12% p.a. from 1.2.1990 to 18.11.1993 and costs of Rs. 1000/- and to recover the said amount from the officers who are responsible for such abnormal delay in the refund of the deposits, the Opposite Parties preferred this appeal. 2. The case of the flat owners and builders represented by Dilsukhnagar Consumers Council is that they deposited a sum of Rs. 1,79,000/- towards the voluntary loan contribution which is to carry interest at 6% p.a. and refundable after a period of five years and also a further sum of Rs. 6450/- towards service connection charges, as a condition precedent for supply of electric energy to the flat owners of the residential complex known as Vaibhav Apartments. Each of the flat owners paid a sum of Rs. 7,500/- towards voluntary contribution amount in a sum...

Dabbugottu Ithaiah and ors. Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 1997(1)ALT(Cri)447

N.V. Hanumanthappa, J. 1. When the Criminal Appeal No. 66/96 was taken up for arguments, the learned counsel appearing for the appellants therein and the learned Public Prosecutor submitted that Criminal Appeal No. 65/96 which is pending before the learned single Judge is almost connected to Criminal Appeal No. 66/96 filed against the judgment and order in S.C. No. 222/92. S.C. No. 222/92 and S.C. No. 50/92 are the case and the counter case. Time, place and the alleged offence are same. Some of the witnesses in S.C. No. 222/92 are the accused in S.C. No. 50/92 and vice versa. To avoid confusion, both the learned counsel requested that the said appeal, viz., Criminal Appeal No. 65/96 pending before the learned single Judge may also be directed to be posted before this Bench to be heard simultaneously with Criminal Appeal No. 66/96. Sri C. Poornaiah, the learned counsel appearing for the appellants in Criminal Appeal No. 65/66 submitted that he has no objection to hear the appeal simulta...

State of Andhra Pradesh Vs. AskIn Fabs

Court: Andhra Pradesh

Reported in: [1999]112STC550(AP)

M.N. Rao, J. 1. The respondent herein, a manufacturer of valves, sold certain quantities of stocks to certain oil companies in Maharashtra State and collected sales tax at the lower rate of 4 per cent on production of 'C' forms by the purchasers. The valves sold by the respondent-assessee were fitted to gas cylinders by the purchasers and the cylinders were leased out to customers. The question before the Sales Tax Appellate Tribunal was whether the view taken by the department that the turnovers representing the sales of valves should be brought to tax at the higher rate of 10 per cent or at the lower rate of 4 per cent. Integral to this was the question whether the 'C' forms produced by the purchasers were valid. The Tribunal relying upon the decision rendered by the Supreme Court in State of Madras v. Radio and Electricals Ltd. : AIR1967SC234 , besides If certain other rulings, negatived the plea of the department. Aggrieved by that, the present tax revision case was brought. 2. We ...

Power Grid Corporation of India Ltd., Rep. by Its Deputy General Manag ...

Court: Andhra Pradesh

Reported in: 1997(1)ALT134

ORDERSyed Shah Mohammed Quadri, J.1. The short question that arises in this writ petition is whether the sub-station of electricity meant for transmission of electric energy would fall within the meaning of 'industrial purpose' Under Section 2(d) of the A.P. Non-Agricultural Lands Assessment Act, 1963 (for short the 'NALA') Act. On the following facts the aforesaid question arises.2. The petitioner is a Corporation registered under the Companies Act. National Thermal Power Corporation (NTPC) generates energy and the petitioner-Corporation transmits the same from Ramagundam Thermal Station, to various parts of the State of A.P. To ensure smooth flow of electric supply along with the transmission lines, A.P. Grid Switch is located besides other equipments on the land in question measuring Ac. 32.33 guntas in Kothagudem village of Kamepalli Mandal of Karimnagar District. There is a control room and the accessories on the land. And a 400 KV sub-station is also installed on that land. The M...

Charminar Nonwovens Ltd. Vs. Commr. of Cus. and C. Ex.

Court: Andhra Pradesh

Reported in: 2001(129)ELT312(AP)

ORDERT.N.C. Rangarajan, J.1. These two writ petitions concern the classification of the product manufactured by the petitioner. According to the petitioner, it manufacturers and sells Floor Coverings and Filter Fabrics at its factory at Bonthapally in Medak District. The product is a jute fabric with polypropylene surface. In 1992 the question of classification came up for adjudication and it was taken to be taxable under sub-heading 5708.90 at 30 per cent. The petitioner appealed and the Collector (Appeals) by his order dated 16-7-1993 held that it must be classified as 'Jute Carpet' chargeable at 5 per cent under Entry 5708.20. In October this year, the officers of the Department inspected the factory premises, took down some statements from the Managing Director and thereafter issued a show cause notice dated 6-11-1996 stating that the product has been wrongly classified as jute carpet and it should properly fall under the residuary item under sub-heading No. 5703.90 chargeable at 3...

P. Karrem Saheb Vs. Raheemunnisa and anr.

Court: Andhra Pradesh

Reported in: 1997(3)ALD409; 1997(1)ALD(Cri)398; 1997(1)ALT(Cri)390; 1997CriLJ3694

ORDER1. This revision is directed against the order dated 3-11-1995 passed by the District and Sessions Judge, Chittoor in Crl, Revision Petition No. 69/93 reversing the order dated 11-8-1993 passed in Crl. M.P. No. 347/90 in M.C. No. 4/84 on the file of the J.F.C.M., Palamaner. 2. The facts giving rise for this criminal revision case are as follows : The petitioner herein is the husband of the respondent Rahim Unnisa. For the sake of convenience, they are being referred as husband and wife in this order. They have got children out of the wed-lock. Due to the estrangement between the parties, the wife filed M.C. No. 4/84 under Section 125, Cr.P.C. in the Court of J.F.C.M., Palamaner for maintenance and that the petition was allowed on 3-3-1986, directing the husband to pay a sum of Rs. 300/- per month to the wife towards maintenance of herself and her children. In the revision by the husband, Addl. District and Sessions Judge, Chittoor modified that order and granted maintenance at the...

State of Andhra Pradesh Vs. Royal Cold Storage Limited

Court: Andhra Pradesh

Reported in: [2000]118STC376(AP)

1. The question for consideration in this tax revision case is whether twenty-day-old prawns could be brought to tax as unclassified goods falling under the Seventh Schedule or as prawns under entry 19 of the Second Schedule. The rate of tax under entry 19 is at 5 per cent and the taxable event is at the point of first purchase in the State. The rate of tax under the Seventh Schedule is 6 per cent. 2. The facts not in controversy are, that the assessee, in respect of the assessment year 1993-94, sold certain quantities of baby prawns commonly called as P.L. 20 (twenty-day-old prawns). The contention of the department is that P.L. 20 stage prawns should be treated as larvae and, therefore, the turnover relatable to the purchase of the above should be subjected to tax at the higher rate of 6 per cent under the Seventh Schedule. The Sales Tax Appellate Tribunal, after examining in detail the processing of larvae into prawns has recorded a finding that : 'It is at this stage, the products ...

Tallapakam Kuppu Raghavan Vs. State of A.P. Rep. by Its Secretary, Dep ...

Court: Andhra Pradesh

Reported in: 1997(2)ALT17

P.S. Mishra, C.J.1. A feature film on the life of Saint Poet Annamayya, it is alleged, is in the process of making by the third respondent, the producer of the film and the fourth respondent, the Director of the film. Annamayya, it is said, was a great devotee of the Lord of the Seven Hills called 'Tirumala', Lord Venkateswara or Balaji, who is worshipped by a multitude of devotees drawn from all parts of the country and abroad. Petitioner herein has invoked this Court's , jurisdiction under Article 226 of the Constitution of India seeking, inter alia, a direction for a reference of the script to a Committee of Experts to verify whether it is in conformity of the life of Tallapakam Annamayya or not and for an order against the first and second respondents not to permit picturisation of the events in the script on any part of the Hills and at any other places in and around the Hills. Since it is indisputable, we can proceed further to state that Tallapakam Annamayya also called 'Chinnam...