Andhra Pradesh Court June 1996 Judgments
Asian Barrels Private Limited Vs. Commissioner of Customs and Central ...
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: 1998(98)ELT39(AP)
Syed Shah Mohammed Quadri, J.1. The petitioner has suffered an order of adjudication at the hands of the Assistant Commissioner of Central Excise, Division II, Hyderabad - 2nd respondent on 4-1-1996. Against that Order, it filed an appeal before the Commissioner of Customs and Central Excise (Appeals) under Section 35 of the Central Excises and Salt Act, 1944. Along with that appeal an application praying the appellate authority to dispense with the deposit of the duty found payable by the petitioner, was filed under Section 35-F of the Act. The stay application and the appeal were filed in the prescribed form on 12-2-1996. The grievance of the petitioner is that for the last four months, the application is kept pending by the 1st respondent whereas the 2nd respondent has issued orders of detention on 4-5-1996. As a result of non-exercise of the jurisdiction by the first respondent, the petitioner is put to great hardship and irreparable loss. In these circumstances, the petitioner pra...
Tag this Judgment!Gujarat Steel Tubes Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: [1997]104STC461(AP)
ORDERSyed Shah Mohammed Quadri, J.1. The assessee is the petitioner in this tax revision case. Out of the three disputed items of turnover, the learned counsel for the petitioner did not press the turnover of Rs. 3,95,450 relating to inclusion of sales tax in the turnover, in our view, rightly, in view of the judgment of the Court in Central Wines v. Special Commercial Tax Officer [1987] 65 STC 48 (SC). In respect of the disputed turnover of Rs. 1,24,361, relating to cancellation of the bills, a finding is recorded by the Tribunal holding that the cancelled bills did not form part of the turnover. This being a question of fact cannot be re-agitated in this tax revision case and it is also not pressed rightly so, by the learned counsel for the petitioner. 2. Sri Venkatanarayana, learned counsel for the petitioner, however, contends, somewhat strenuously, that a sum of Rs. 1,98,227, part of the disputed turnover which relates to trade discount should have been excluded from the total tur...
Tag this Judgment!State of Andhra Pradesh Vs. Ajanta Cool Drinks
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: [1997]106STC135(AP)
Syed Shah Mohammed Quadri, J.1. These two tax revision cases are filed by the State against the common order of the Tribunal in T.A. Nos. 230 of 1984 and 231 of 1984 dated January 7, 1988 relating to the assessment years 1979-80 and 1980-81 respectively. The respondent is carrying on the business of supply of cool drinks and serving ice-creams in the shop. The turnover of the respondent was assessed to sales tax. A revision was initially filed against the order of assessment and thereafter the matter was taken in appeal before the Sales Tax Appellate Tribunal. The Tribunal took the view that the respondent's shop fell within the purview of G.O.Ms. No. 1025, Revenue (S) dated August 22, 1986 and in that view of the matter, it allowed the appeals of the respondents by order dated January 7, 1988 It is that view of the Tribunal that is assailed in these tax revision cases. 2. The learned Special Government Pleader for Taxes contends that the respondent's shop in neither a hotel nor a rest...
Tag this Judgment!Shaw Wallace and Co. Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: [1997]104STC497(AP)
Syed Shah Mohammed Quadri, J.1. The short question that arises for consideration in this tax revision case, filed by the assessee, under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is whether the order of revision passed by the Deputy Commissioner on March 26, 1984 is beyond the period of limitation having regard to the provisions of section 20(3) of the Act. 2. The initial order of assessment was passed on October 19, 1979 which was served on the assessee on November 19, 1979. But, that order was modified by the Assistant Commissioner (Appeals) on February 19, 1980, which was served on March 29, 1980. The revising authority initiated the proceedings under section 20(2) of the Act by notice dated March 3, 1984 and passed the order of revision on March 26, 1984. That order, it is stated, was served on April 18, 1984. The Tribunal held that the revision was not barred by limitation. 3. The learned counsel for the petitioner contends that inasmuch as the order of the app...
Tag this Judgment!K.V.R. Choudhary Vs. Inspector of Police and anr.
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: 1996(2)ALD(Cri)842; 1997(1)ALT65; 1997(1)ALT(Cri)261; I(1997)DMC528
M.N. Rao, J.1. One K.V.R. Choudhary, resident of Satrampadu, Eluru, West Godavari District, has filed this application seeking a writ of habeas corpus directing the Inspector of Police, Punjagutta Police Station, Hyderabad and R. Narasaiah Naidu, resident of Begumpet, Hyderabad, to produce his niece- daughter of his deceased sister-before this Court and hand over her custody to any near relative. In the affidavit filed in support of the writ petition, it is averred that the petitioner's sister. Kanaka Durga Vani, was married to the second respondent on 14.8.1983 and a female child was born to them in October, 1985, and the girl was named Ramya by the parents. Kanaka Durga Vani died in suspicious circumstances on 27.3.1989 and when the baby, Ramya, was staying with him at Eluru, she was taken away in 1993 by the second respondent, her father, who got her admitted in a school at Hyderabad. One Srinivasa Rao, a relation of the petitioner, happened to visit Hyderabad and when he went to th...
Tag this Judgment!G.V. Narasimham Vs. the Govt. of A.P. Rep. by Its Secretary, Education ...
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: 1996(3)ALT567
Lingaraja Rath, J.1. Though this matter was originally listed for disposal of the W.A.M.P. seeking suspension of the order passed by the learned single Judge in WVMP 2774/95in WPMP No. 6694/95 in W.P. No. 5397/95 dated 10-4-1996 yet as the moot question raised therein also is the same as raised in the writ appeal, we propose to dispose of the writ appeal itself along with the WAMP for which both the counsel were put to notice.2. The brief facts are that the appellant was appointed on 1-10-1964 as a Lecturer in the respondent No. 3-College, a private aided oriental college and while so continuing, he was appointed as the in-charge Principal on 1-7-1990, that post having fallen vacant. Another oriental college, STRNSS Kalasala, Ongole, Prakasam District was closed by the Government because of falling students strength, in G.O.Rt.No. 401, Education (CE-I) Department, Government of Andhra Pradesh, dated: 1-11-1994 and taking the decision therein that the staff working in the closed institu...
Tag this Judgment!Kamili Srinivas Vs. Board of Intermediate Education, Rep. by Its Secre ...
Court: Andhra Pradesh
Decided on: Jun-27-1996
Reported in: 1996(3)ALT584
ORDERP. Venkatarama Reddi, J.1. This writ petition is filed questioning the Memo dated 29-1-1988 issued by the Board of Intermediate Education. By the said communication, the Board informed the petitioner that his request for award of a division instead of compartmental pass certificate cannot be complied with. The reason given in the communication is that the petitioner appeared for Mathematics Paper-I along with all the second year papers in October, 1987. Attention of the petitioner was drawn to Regulation (ix)(b)(1) which says:'A candidate who has failed in one or more papers of second year examination and passed in all the papers of first year examination for securing a division, he has to take all the papers of second year examination only. His result will be declared by taking the marks of first year examination (already passed) and his performance in the latest examination of second year. Only the latest performance will hold good cancelling the earlier performance in second ye...
Tag this Judgment!State of Andhra Pradesh Vs. T. Siddaiah Naidu and Co.
Court: Andhra Pradesh
Decided on: Jun-26-1996
Reported in: [1997]107STC478(AP)
Syed Shah Mohammed Quadri, J.1. The short but interesting question that arises in these two T.R.Cs. is whether the cess payable under the Andhra Pradesh Agricultural Produce and Live Stock Market Act by an agent or dealer forms part of the turnover so as to be assessable to sales tax. 2. The respondent-assessee deals in jaggery. The disputed turnover for 1983-84 represents the market cess collected by him form the purchaser on the sale of jaggery in the market yards. The assessing authority included in the turnover 'the market cess' and that view was affirmed by the appellate authority. In the second appeal filed by the assessee before the Tribunal it was contended that the market cess was included in the bills, therefore it would fall within the definition of the 'turnover'. The Tribunal rejected that contention and held that the market cess collected by the appellant was not consideration for transfer of property and could not be treated as part of 'turnover' and accordingly allowed ...
Tag this Judgment!T. Inna Reddy Vs. the District Educational Officer and anr.
Court: Andhra Pradesh
Decided on: Jun-26-1996
Reported in: 1996(4)ALT316
Lingaraja Rath, J.1. On a reference made by a learned Single Judge of this Court by order dated 12-4-1996, this case has come up before us.2. The question arising in this cage is the correctness of an order of suspension passed against the teacher of an aided educational institution because of his arrest in connection with a criminal case and his liability to continue under suspension beyond four months. The writ petitioner was arrested on 15-6-1995 in connection with the allegations under Section 420, 468 and 471 IPC and was released on the same day on bail. The order of suspension was passed by the Special Officer, Headmaster and Correspondent of the School, respondent No. 2 stating that as the District Educational Officer had informed that the petitioner had been arrested on 15-6-1995 for his involvement in criminal cases, he was being placed under suspension under Rule 19(i) of G.O. Ms. No. 1 in public interest with effect from 15-6-1995 till the enquiry on the allegations is compl...
Tag this Judgment!The Defence Estates Officer Vs. V. Suresh Babu and ors.
Court: Andhra Pradesh
Decided on: Jun-26-1996
Reported in: 1996(3)ALT447
G. Bikshapathy, J.1. The Writ Appeal is directed against the orders of the learned single Judge in W.P.No. 2108/92, dated: 18-8-1994.2. The facts leading to the Writ Petition are that the petitioners are the owners of the land ad measuring Ac. 4-26 gts. in S.No. 56/1 situated at Kanchanbagh, Charminar Mandal, Hyderabad District. The Government requisitioned the said lands for the purpose of establishment of Defence Research Laboratories on 15-12-1978 on a tentative rent of Rs. 400/- per annum. Some other lands adjoining lands of the petitioners were also requisitioned and the rent appears to have been fixed at Rs. 950/- per annum per acre. Not satisfied with the fixation of the rent, the petitioners moved the Government and accordingly the Arbitrator was appointed by the Government. Award was passed on 17-4-1986 fixing the rent at Rs. 950/- per annum with solatium of 15% and with interest @ 6% per annum from the date of taking possession of the lands. Aggrieved by the said Award, the R...
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