Andhra Pradesh Court July 1996 Judgments
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Poorna Electrical Industries Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-18-1996
Reported in: [1997]107STC257(AP)
ORDERSyed Shah Mohammed Quadri, J. 1. Clause (b) of sub-section (8) of section 14 of the Andhra Pradesh General Sales Tax Act, 1957, which deals with levy of penalty under sub-section (2) or sub-section (3) or sub-section (4) of that section, provides that the penalty shall not exceed one half of the tax or the fee due in a case where such failure was not wilful. 2. In the order levying penalty the assessing authority imposed penalty at five times the tax due. On appeal to the Deputy Commissioner (CT), the quantum of penalty was reduced to one half of the tax due in view of the finding that the failure was not wilful. On further appeal by the assessee to the Sales Tax Appellate Tribunal, the order of the first appellate authority was upheld in T.A. No. 568 of 1986 by order dated June 30, 1989. It is that order of the Tribunal which is questioned in this T.R.C. 3. Mr. A. K. Jaiswal, the learned counsel for the petitioner contends that as there has been no wilful suppression, the authori...
State of Andhra Pradesh Vs. Andhra Pradesh Dairy Development Corporati ...
Court: Andhra Pradesh
Decided on: Jul-18-1996
Reported in: [1997]106STC126(AP)
Syed Shah Mohammed Quadri, J.1. This tax revision case is filed by the State against the order of the Tribunal in T.A. No. 344 of 1987 dated December 18, 1989, holding that no tax is payable on the milk under section 6A of the A.P. General Sales Tax Act, 1957 (for short 'the APGST Act'), which is utilised in the production of Vijaya Spray Baby Milk Powder. 2. The question that arises for consideration in this tax revision case is, whether the milk which is utilised in the production of Vijaya Spray Baby Milk Powder, is liable to be taxed under section 6-A of the APGST Act. 3. This question arises out of the order of assessment of the turnover of the respondent-assessee pertaining to the assessment year 1979-80. Section 6-A as it stood in the relevant assessment year was in the following terms : '6-A. Levy of tax on turnover relating to purchase of certain goods. - Every dealer, who in the course of business, - (i) purchases any goods (the sale or purchase of which is liable to tax und...
Kalagara Hari Babu Vs. Edupuganti Krishna Rao (Died) and anr.
Court: Andhra Pradesh
Decided on: Jul-18-1996
Reported in: 1996(3)ALT731
Ramesh Madhav Bapat, J.1. The Appellant herein was the original plaintiff in O.S.No. 124 of 1985 on the file of the Subordinate Judge, Kovvur, West Godavari District. The plaintiff filed the said suit for compensation from the defendants-respondents herein for using defamatory words against the petitioner herein. The said suit was dismissed for default. Therefore, the appellant herein filed an application I.A.No. 1063 of 1994 in the same Court for restoring the suit to file under Order 9 Rule 9 C.P.C. after setting aside the default order dated 15-9-1994. It appears from the record that the said application was dismissed by the learned Subordinate Judge, Kovvur. Against the said order, the present appeal has been filed by the appellant herein.2. It appears from the record that the suit was fixed for hearing after adjourning the same (on) two or three occasions and the appellant herein was directed to lead evidence, but the appellant herein refused to lead evidence and therefore the lea...
M. Reddamma Vs. Apsrtc and ors.
Court: Andhra Pradesh
Decided on: Jul-17-1996
Reported in: 1996(3)ALT491; (1997)ILLJ618AP
ORDER1. It is an unfortunate case where a widow of a deceased employee is not in a position to get her case for appointment on compassionate ground considered by the respondent-Corporation authorities even after a lapse of more than six years from the date of death of her husband. The husband of the petitioner was an employee in the services of the Corporation and while he was working as Helper died in harness on November 30, 1989. The petitioner-the widow of the employee, without any 10 loss of time, submitted a representation to the third respondent-Zonal Manager, APSRTC, Cuddapah on January 4, 1990 in which she requested the latter to consider her case for appointment to any suitable post on compassionate grounds under the circulars issued by the Corporation from time to time. The third respondent took more than one year (sic. about one month) even to reply. On February 2, 1990 the third respondent sent a letter to the petitioner, a copy of which is produced at page No. 1, of the ma...
Y. Satyanarayana Vs. Y. Vijayalakshmi and anr.
Court: Andhra Pradesh
Decided on: Jul-17-1996
Reported in: I(1997)DMC268
Motilal B. Naik, J. 1. Respondents filed a suit against the petitioner informa pauperies in O.P. No. 184 of 1993 on the file of the I Additional Sub-Judge, Visakhapatnam. The said suit was instituted under Order 7 Rule 1 of CPC and under Order 33 Rule 1 of CPC seeking to recover the past and the future maintenance and such other relief, against the petitioner. First respondent is the wife and the second respondent is the minor son of the petitioner. The suit was filed under the provisions of the Hindu Adoptions and Maintenance Act, 1956 (for short 'the Act').2. The respondents also filed an application in I.A. No. 125 of 1994 under Section 151 of CPC seeking interim direction for payment of Rs. 1,500/- per month as maintenance to the respondents (Rs. L,000/- to the first respondent and Rs. 500/- to the second respondent) and also Rs. 750/- towards monthly house rent and a further sum of Rs. 2.000/- towards legal expenses. In the said petition filed by the respondents, it was categorica...
K. Narayanaswami Naidu and anr. Vs. State of A.P. Rep. by the District ...
Court: Andhra Pradesh
Decided on: Jul-17-1996
Reported in: 1997(5)ALT276
P.S. Mishra, C.J.1. Heard.2. Joint Collector, Chittoor has found error in the assignment of land in favour of the appellants. Learned Single Judge, however, has recorded as follows:-'As per the A.P. Board Standing Order 15(5), the maximum extent of land which may be assigned to the single individual, shall be limited to 5 Acres of dry land, taking into account, both the assigned and the lands owned by him together. Thus, the Petitioner No. 1 was entitled for assignment of land, vide assignment, dated 5-12-1969 only to the extent not exceeding an extent of 5 acres of Dry land (his owned and assigned land taken together). After such assignment his total holding comes to Acs.6-26 cents and as such he had excess of Acs.1-26 of land. Therefore, the land to this extent of Ac.1-26 cents only was liable to be cancelled, but not Ac.1-50 cents as has been done by the authorities below. To this extent, the order of both the authorities below, I modify by directing the cancellation of 1-26 cents o...
T. Ravi Vs. T. Lakshmi Devi
Court: Andhra Pradesh
Decided on: Jul-17-1996
Reported in: 1996(3)ALT415
ORDERMotilal B. Naik, J.1. Order passed in I.A.No. 98 of 1995 in O.P.No. 57 of 1994 dated 1-3-1996 by the Principal Subordinate Judge, Tirupati is the subject matter of challenge in this Civil Revision Petition.2. Petitioner is the husband who filed O.P.No. 57 of 1994 Under Section 9 of Hindu Marriage Act against the respondent-wife, for restitution of conjugal rights. The respondent-wife on appearance in the said O.P., filed I.A.No. 98 of 1995 Under Section 24 of the Hindu Marriage Act seeking interim maintenance as well as litigation charges. On hearing both the parties, the Lower Court awarded an amount of Rs. 500/- per month with effect from 30-1-1995 to be paid towards interim maintenance and also further awarded an amount of Rs. 1,500/- towards litigation charges, against which the present CRP is filed by the husband.3. Sri A.T.M. Rangaramanujam, counsel for the petitioner states that the respondent-wife had earlier filed M.C.No. 25 of 1994 in the Munsif Magistrate Court, Tirupat...
Yellapu Satyanarayana Vs. Yellapu Vijayalakshmi and anr.
Court: Andhra Pradesh
Decided on: Jul-17-1996
Reported in: 1996(3)ALT451
ORDERMotilal B. Naik, J.1. Respondents filed a suit against the petitioner in forma pauperis in O.P. No. 184 of 1993 on the file of the I Additional Sub-Judge, Visakhapatnam. The said suit was instituted under Order 7 Rule 1 of CPC and under Order 33 Rule 1 of CPC seeking to recover the past and the future maintenance and such other relief, against the petitioner. First respondent is the wife and the second respondent is the minor son of the petitioner. The suit was filed under the provisions of the Hindu Adoptions and Maintenance Act, 1956 (for short 'the Act')-2. The respondents also filed an application in I.A. No. 125 of 1994 Under Section 151 of CPC seeking interim direction for payment of Rs. 1,500/- per month as maintenance to the respondents (Rs.1,000/- to the first respondent and Rs. 500/- to the second respondent) and also Rs. 750/- towards monthly house rent and a further sum of Rs. 2,000/- towards legal expenses. In the said petition filed by the respondents, it was categor...
Yusuf Qureshi Vs. M.A. Rafat and ors.
Court: Andhra Pradesh
Decided on: Jul-16-1996
Reported in: 1996(2)ALD(Cri)444; 1996(3)ALT514; 1996CriLJ3681
M.N. Rao, J.1. The petitioner herein and certain other persons were appointed as members of the Andhra Pradesh State Wakf Board (for short 'the Wakf Board') by the Government of Andhra Pradesh in G.O.Ms. 74 Minorities Welfare (Wakf-I) Department, dated 26-8-1994 read with the errata issued on 30-8-1994 in G.O.Ms. No. 75. The members of the Wakf-Board elected the petitioner herein as the Chairman under sub-section (2) of Section 10 of the Wakf Act. They assumed charge with effect from 31-8-1994. While so, two writ petitions - W.P. Nos. 16111 and 16122 of 1994 - were filed in this Court challenging their appointments on several grounds. As no interim stay was granted in the writ petitions, they functioned as such till 10-4-1995 when a learned single Judge of this Court allowed the writ petitioner, in consequence of which, a Special Officer - respondent No. 1 herein - was appointed. who assumed charge, it appears, on that very day itself. Writ Appeal Nos. 401 and 1087 of 1995 were filed b...
Mohd. FaizuddIn Vs. G. Ramakrishna Reddy and ors.
Court: Andhra Pradesh
Decided on: Jul-16-1996
Reported in: 1996(4)ALT123
P.S. Mishra, C.J.1. Heard.2. This appeal has arisen from the order in Writ Petition No. 1011 of 1996 directing, inter alia, the Station House Officer, Shamsheergunj Police Station, to transmit all the papers relating to Crime No. 11 of 1994 to the C.B.C.I.D. and the concerned Circle Inspector to investigate the case and take necessary action in accordance with law. It is not disputed that the writ petitioner - respondent No. 1 lodged a complaint with Shamsheergunj Police Station, Hyderabad, that one Mohd. Faizuddin - appellant herein purchased 5376 Sq. Yds. of land and issued as many as 35 cheques amounting to Rs. 17,33,960/-. On the strength of the cheques, he got from the writ petitioner respondent sale deeds executed in the name of his nominees on23-9-1993 and 24-9-1993. When, however, he (the writ petitioner - respondent) presented the cheques for encashment, they were bounced as there was no amount of money to the credit of the appellant. Writ Petitioner - respondent thus lodged t...
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