Andhra Pradesh Court June 1996 Judgments

M. Sridhar Reddy and anr. Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Reported in: 1996(1)ALD(Cri)512; 1996(2)ALD(Cri)418; 1996(2)ALT522; 1996CriLJ4169

P.S. Mishra, C.J.1. Jurisdiction of this Court under Clause 15 of the Letters Patent has been invoked against a Judgment in a petition under Article 226 of the Constitution of India refusing to grant any relief against registration of Crime No. 109/1995 of Madanapalle I Town Police Station and investigation by C.B.C.I.D., Tirupathi. 2. The 1st petitioner-appellant is Assistant Commissioner, Central Excise at Jalgaon in Maharashtra State. 4th respondent herein who is an Inspector of Police at Madanapalle in Chittoor District of the State gave his daughter in marriage to him (1st petitioner) on 24-11-1993, it is not in dispute, at Madanapalle. On 28-2-1994, Srilatha (4th respondent's daughter) who was given in marriage to the 1st petitioner allegedly joined him at Jalgaon and lived with him for about 15 months. According to the petitioners, she committed suicide at Jalgaon and Crime No. 44/1995 was registered at Jillapet Poti Police Station, Jalgaon under Section 174 of the Code of Crimi...

Kanakadurga Manure Works Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: [2003]133STC147(AP)

Syed Shah Mohammed Quadri, J.1. The only point which is agitated in these tax revision cases is whether there is fresh material for the successor-assessing authority to issue the notice. The assessing authority issued a show-cause notice dated March 9, 1981 as to why the turnover of Rs. 12,61,419.86 being the purchase value of raw bones, should not be taxed under Section 6-A of the Andhra Pradesh General Sales Tax Act. This was on the ground that the purchases were made from unregistered dealers. The petitioner filed his objection. Thereafter, the proceedings were dropped. The same turnover was sought to be taxed by the successor-assessing authority. The correctness of that order was questioned before the Appellate Deputy Commissioner in appeal, but the appeal was dismissed. So also the second appeal by the petitioner before the Sales Tax Appellate Tribunal was unsuccessful as the same was dismissed on September 28, 1987.2. The question raised is covered by a decision of this Court in ...

Vamalingam Vs. Nds Computers (P) Ltd., Hyderabad

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The case of the complainant in C.D. No. 1780/93, District Forum, Hyderabad is that he purchased a TV on 29.6.90 for consideration of Rs. 6,650/- with warranty period of one year. According to the complainant, the TV worked satisfactorily for about 10 or 11 months and thereafter it started giving trouble. The complainant lodged a complaint with the dealer and the technician of the opposite party visited his residence. It is the further case of the complainant that on 30.11.91 he took the T.V. to the service centre of the opposite party for repairs for which the opposite party issued a job card and delivered it back after repairs. But even thereafter the performance was not satisfactory. The complainant, therefore, once again on 31.1.92 gave the TV at the service centre of the opposite party and the opposite party repaired the same under the job card No. 1585 dated 29.4.92 as evidenced by Ex. A 7. It is the case of the complainant that even thereafter,...

State of Andhra Pradesh Vs. Food Corporation of IndiA.

Court: Andhra Pradesh

Reported in: [1997]106STC293(AP)

Syed Shah Mohammed Quadri, J. 1. The State is the petitioner in this tax revision case. In challenges the validity of the order of the Tribunal in T.A. No. 1107 of 1979 dated December 17, 1986. The dispute relates to the assessment year 1972-73 and it arose under the Central Sales Tax Act, 1956 (for short, 'the Act'). The short question that arises for consideration in this case, is whether the Food Corporation of India (for short, 'the FCI'), Central Government, is 'dealer' within the meaning and expression in section 2(b) of the Act. In the assessment order, the definition of the 'dealer' as it stood before the amendment of section 2(b) of the Act by Act 103 of 1976, was as follows : ''dealer' means any person who carries on the business of buying or selling goods, and includes a Government which carries on such business.' 2. It is concluded by a Division Bench judgment of this Court in T.R.C. No. 28 of 1976 and batch dated December 3, 1976 that the FCI is an agent of the Central Gov...

K.C. Jaya Kumar Vs. the State

Court: Andhra Pradesh

Reported in: 1996(3)ALD970; 1996(2)ALD(Cri)455; 1996(2)ALT(Cri)175; 1997CriLJ10

1. This appeal is filed against the judgment and sentence passed in S.C. No. 164 of 1994 on the file of Metropolitan Sessions Judge, Hyderabad. Following are the brief facts of the case :- The complainant is a public servant, working under Director General of Revenue, Division, New Delhi. He is authorised to register the case under N.D.P.S. Act, 1995. On 26-3-1994, at about 8 p.m. P.W. 1 on receiving information that some prohibited drugs were being transported in a car from the compound of Pearl Apartments, Shymalal Buildings, Begumpet, assembled along with other officers and panch witnesses at plot No. 2, L.I.C. Colony, Domalguda, and proceeded to Pearl Apartments, Shyamlal Buildings, Begumpet. They reached there at about 11 p.m. They noticed one blue colour Maruthi Car bearing No AP-9-E 1799, parked inside the compound of the Pearl Apartments. They noticed at about 1.30 a.m. the accused coming towards the car and taking out the keys of the car. He was stopped by the raid party and o...

Vemulakonda Anjaneyulu Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 1996(2)ALT(Cri)494; 1996CriLJ3897

1. This appeal is filed against the judgment and sentence passed in C.C.No.61 of 1988 on the file of Additional Chief Judge-cum-Principal Special Judge for SPE & ACB cases, City Civil Court, Hyderabad. The brief allegations in the charge sheet are as follows :- The Inspector of Police, A.C.B., Vijayawada Range filed a charge sheet against the sole accused, for an offence punishable under section 5(2) r/w. Section 5(1)(e) of the Prevention of Corruption Act. The accused while working as Assistant Manager (Technical), A.P. State Civil Supplies Corporation, Vijag, being a public servant, acquired total assets valued at Rs. 14,10,617/- during the check period between 2-1-76 to 4-3-87. The total income during the said period from all known sources of income was Rs. 14,22,145/-. During the said period, his total expenditure comes to Rs. 8,08,426-15ps. Therefore, he is in possession of the disproportionate assets whether in his name or in the name of his dependents, to the value of Rs. 7,96,8...

S. Chennakesava Rao Vs. A.P. State Road Transport Corporation, Rep. by ...

Court: Andhra Pradesh

Reported in: 1997(2)ALT153

ORDERLingaraja Rath, J.1. Heard the learned counsel for the petitioner. The petitioner sought appointment in the Corporation as a conductor on the basis of a Circular No. PD-92/1985 dated 23-7-1985 on the ground that he had worked on one day viz., 25-1-1984 as conductor in the Corporation on casual basis during 'Work to Rule' agitation. He was informed by the Corporation on 3-9-1994 that the Circular of 23-7-1985 had been cancelled by Circular No. PD 17/1986 dated 5-2-1986 and hence his request for considering him for the post of Conductor could not be entertained. The petitioner has filed the writ petition contending the cancellation of the Circular to be arbitrary.2. Reliance has been placed on the decisions of this Court in W.P.No. 15706 of 1988 decided on 14-10-1988 and W.P.No. 4199 of 1989 decided on 1-6-1993 which order was confirmed in W.A.No. 1217 of 1993 on 15-12-1993. It is the argument that withdrawl of the Circular was challenged in W.P. No. 15706 of 1988 wherein the petiti...

Deccan Traders Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: [1997]104STC424(AP)

ORDERSyed Shah Mohammed Quadri, J.1. The assessee - a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (for short, 'the Act'), is the petitioner in this T.R.C. filed under section 22(1) of the Act. 2. In the assessment year 1981-82, the petitioner claimed exemption on sales turnover of Rs. 1,05,132 on the ground that it represents second sales of the groundnut cake of the value of Rs. 95,575 purchased from Sri Venkateswara Trading Company, Karimnagar. Along with A2 return the petitioner filed form E return claiming exemption. The Commercial Tax Officer found that the said Sri Venkateswara Trading Company was a non-existent company. While rejecting the exemption and making assessment, he had also proceeded against the petitioner for levying penalty under section 7-A(2) of the Act. A show cause notice was issued to the petitioner calling upon it to explain as to why penalty should not be levied under section 7-A(2) of the Act but no reply was given by the petitioner...

State of Andhra Pradesh Vs. Sahney Steel and Press Works Ltd.

Court: Andhra Pradesh

Reported in: 1996(3)ALT616; [1997]104STC41(AP)

Syed Sham Mohammed Quadri, J.1. In this revision, fled by the State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, for short, 'the Act', the question that arises for consideration is, whether 'stampings' and 'laminations' are electrical goods within the meaning of entry 38 of the first Schedule to the Act; if not, whether they have to be classified as general goods, liable to be taxed under section 5 of the Act. 2. The assessing authority and the first appellate authority treated the said goods as electrical goods, falling under clauses (iii) and (iv) of item 38 of the First Schedule, and lived tax at the rate of 8 per cent of the turnover. On further appeal, the Sales Tax appellate Tribunal vide its order dated January 20, 1987, allowed the appeal of the assessee, holding that the said goods are general goods, liable to be taxed under section 5 of the Act, at the rate of 4 per cent of the turnover. It is the correctness of that view that is assailed in this T.R.C....

Official Receiver Vs. G. Prabhavathi and ors.

Court: Andhra Pradesh

Reported in: 1997(2)ALT91

ORDERY.V. Narayana, J.1. This Civil Revision Petition is filed against the order of the learned Subordinate Judge at Kavali, Nellore District dated 5-6-1990 in E.A. No. 133 of 1990 in E.P. No. 27 of 1987 in O.S. No. 108 of 1981.2. The 1st respondent's husband filed the suit against the 5th respondent herein and obtained a decree. In execution of that decree, the 1st respondent filed E.P.No.27 of 1987. The 5th respondent herein filed I.P.No.6 of 1989 and the petitioner was appointed as interim receiver on 26-10-1989 and he took possession of the property on 9-2-1990. Respondents 1 to 4 brought the properties of the 5th respondent, who is the manager of the joint family to sale. The 1st respondent filed a counter stating that the Judgment-debtor has got l/4th share in the joint family property and his sons are also liable to discharge the decree debt It is also stated that as the 5th respondent is adjudged as an insolvent, his share in the joint family property alone vests in the Officia...