Andhra Pradesh Court July 1996 Judgments
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Vanka Nagarathnamma Vs. the Government of A.P., Rep. by Its Chief Secr ...
Court: Andhra Pradesh
Decided on: Jul-03-1996
Reported in: 1996(2)ALD(Cri)424; 1996(3)ALT94
M.N. Rao, J. 1. An order passed by the Commissioner of Police, Visakhapatnam, Under Section 3(2) of the Andhra Pradesh Prevention of Boot Leggers, Dacoits, Drug Offenders, Goondas, Immoral Traffic Offenders and Land Grabbers Act, 1986 (for short 'the Act') preventively detaining one Venka Siva Kumar, S/o Prakash Rao, resident of H.B. Colony, Visakhapatnam on the ground that he is a 'Goonda' as defined Under Section 2(g) of the Act and with a view to preventing him 'from acting in any manner prejudicial to the maintenance of public order', is challenged in this application for a writ of habeas corpus filed by the mother of the detenu. A copy of the grounds of detention was served on the detenu enclosing as many as ten documents referred to in the grounds. The grounds of detention mentioned four incidents: (i) on 20-2-1994 at about 8.30 a.m., the detenu along with his associates formed into an unlawful assembly at Adarsh Nagar, Visakhapatnam, by arming themselves with deadly weapons and ...
K. Yella Reddy Vs. the Registrar, Andhra Pradesh Administrative Tribun ...
Court: Andhra Pradesh
Decided on: Jul-03-1996
Reported in: 1996(3)ALT1047
Lingaraja Rath, J.1. This petition has been filed invoking the jurisdiction of this Court to issue writ of Certiorari to quash a judgment of the Andhra Pradesh Administrative Tribunal as the impugned judgment had been delivered nullifying an earlier judgment of the Tribunal which was itself passed only to implement the judgment of the Supreme Court in Devi Prasad v. Govt. of A.P., : AIR1980SC1185 to which the petitioner was a party himself.2. In support of maintainability of the petition reliance is placed on the Full Bench judgment of this Court in S. Harinath v. State of A.P., : 1993(3)ALT471 (F.B.) 3. It is admitted by the learned counsel for the petitioner that the judgment of the Full Bench of this court has been stayed and the operation of the judgment had been suspended by the Supreme Court. But the argument is advanced placing reliance on the decision in K. Venkata Reddy v. LAO, : [1988]170ITR15(AP) (D.B.) that the effect of suspension of the judgment of the High Court is only ...
The Public Prosecutor, High Court of Andhra Pradesh, Hyderabad Vs. Vel ...
Court: Andhra Pradesh
Decided on: Jul-02-1996
Reported in: 1996(3)ALD559; 1996(2)ALT(Cri)214; 1997CriLJ196; II(1997)DMC39
1. This is State's appeal against the order of acquittal of the respondent who has been convicted by the Additional Judicial Magistrate of First Class, Karimnagar, in CC No. 680/1992, dated 13-8-1992 under Section 498A of the Indian Penal Code and Section 4 of the Dowry Prohibition Act, 1961, but acquitted by the appellate Court. 2. It is no longer in dispute before me that A1 is the husband of the de facto complaint PW 1. He married her on 12-3-1988 in Karimnagar. The acquitted-accused A2 is the father while the acquitted-accused A3 is the mother of the accused, A1. The prosecution witness PW 2 is the father of PW 1. 3. Put briefly, the prosecution case is that at the time of marriage, the accused A1 and his parents, that is the accused A2 and A3 were paid a dowry of Rs. 2,50,000/- including the prices of gold, house site and scooter in pursuance of the agreement Ex. P-8, dated 7-2-1988. After the marriage at Karimnagar, on 17-3-1988 (1st visit), PW 1 went to Husnabad to stay with her...
Western India Gunnies Private Limited Vs. State of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Jul-02-1996
Reported in: [2003]133STC14(AP)
ORDERSyed Shah Mohammed Quadri , J.1. These three tax revision cases are filed by the same dealer against the common order of the Sales Tax Appellate Tribunal in three different appeals passed on March 1, 1988. They relate to three different assessment years. T.R.C. No. 259 of 1988 relates to the assessment year 1978-1979, T.R.C. No. 260 of 1988 pertains to the assessment year 1979-1980 and T.R.C. No. 261 of 1988 is in regard to the assessment year 1980-1981.2. A common question of law arises in T.R.C. No. 259 of 1988 and T.R.C. No. 260 of 1988, that is, whether the successor assessing authority was justified in withdrawing the exemption and assessing the disputed turnover relating to the alleged second sales of cement gunny bags.3. We may note the facts relevant for consideration of the aforesaid question. For the years 1978-1979 and 1979-1980 the order of assessment was passed by the assessing authority on September 10, 1980. However, the successor-in-office noticed that exemption, o...
Shakamuri Apparao and ors. Vs. Government of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: 1996(3)ALD493; 1996(2)ALD(Cri)273; 1996(2)ALT432; 1996CriLJ3936
M.N. Rao, J.1. The two petitioners herein are A-1 and A-2 in S.C. No. 442 of 1993 on the file of the Additional Metropolitan Sessions Judge, Hyderabad, the designated Court under the Terrorist and Disruptive Activities (Prevention) Act, 1987, (for short 'TADA Act'). By this application filed under Article 226 of the Constitution of India for issue of a writ of habeas corpus, they are seeking a declaration that their continued detention in jail is illegal, arbitrary and violative of Articles 14, 19 and 21 of the Constitution of India and consequential discharge from the provisions of the TADA Act and Sections 120-B, 121, 122 and 123 of the Indian Penal Code. 2. The Inspector of Police, Sanjeeva Reddy Nagar Police Station on 11-2-1993 arrested the two petitioners herein and seized from their possession, under panchanama, two fire arms - i) One A.K. 47 rifle with 60 rounds; and ii) one sten-gun and also 630.250 grams of gold worth about Rs. 2 lakhs, 330 rounds of different types of ammuni...
C. Sathiraju and Sons Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: [1998]111STC703(AP)
Syed Shah Mohammed Quadri, J.1. In Girdharlal & Company v. State of Andhra Pradesh a Division Bench of this Court of which one of us (Syed Shah Mohammed Quadri, J.) was a party, laid down the principle for making reassessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, 'the Act'); it was held that if necessary material was available on record but the assessing authorities had not adverted to the relevant aspects due to lack of diligence, it would not afford a ground to the assessing authority or his successor to exercise power under section 14(4) but if the record did not contain the relevant material which come to the notice of the authority from other sources after the assessment, then it would afford a justifiable ground to exercise power under section 14(4). It was observed that lack of diligence on the part of the assessing authority at the initial assessment time was not the real criteria but lack of material at the time of assessment which w...
Andhra Light Castings Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: [1997]107STC146(AP)
ORDERSyed Shah Mohammed Quadri, J.1. The question that arises for consideration in this T.R.C. is : 'Whether the machinery parts manufactured by the petitioner-assessee from cast iron, are only cast iron castings within the meaning of entry 2(i) of the Third Schedule to the Andhra Pradesh General Sales Tax Act ?' 2. Entry 2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') reads : THIRD SCHEDULE------------------------------------------------------------------------S. No. Description of goods Point of levy Rate of tax------------------------------------------------------------------------(1) (2) (3) (4)------------------------------------------------------------------------1. ............... ...... ......2. Iron and steel, that is say, - At the point of 4 paise in thefirst sale in rupee.(i) pig iron and cast iron the State.including ingot moulds,bottom, plates, iron scrap,cast iron scrap, runner scrapand iron skull scrap.(ii) to (xvi)...........
Sri Bhagya Lakshmi Cashew Products Vs. Deputy Commercial Tax Officer, ...
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: [1997]104STC297(AP)
Syed Shah Mohammed Quadri, J.1. The petitioner, a dealer registered under the Andhra Pradesh General Sales Tax Act, 1957 (for short, 'the Act') questions the validity of the provisional order of assessment and demand notice and also demand in form XIII with regard to recovery of penalty as not merely being illegal and arbitrary but also void as no notice was issued before passing the provisional assessment order or imposing penalty. 2. When the writ petition came up for admission on June 21, 1996, the learned Special Government Pleader took time for obtaining instructions as to whether the provisional assessment order was served and whether show cause notice was issued before levying penalty. Today the learned Government Pleader represents that though the provisional order of assessment was served on the petitioner, yet, he concedes that before passing the provisional order of assessment, notice as contemplated under rule 12, read with rule 17(3) of the Andhra Pradesh General Sales Tax...
State of Andhra Pradesh Vs. Patel Timber Company and ors.
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: [2003]133STC409(AP)
Syed Shah Mohamed Quadri, J.1. In these Tax Revision Cases, the respondent-assesses is the same. The short question that is canvassed before us is whether the respondent-assessee sold logs of timber and cut them into various sizes on receiving cutting charges or whether it sold cut pieces of timber logs. This question is raised because if the assessee cut the logs into various sizes on receipt of charges, it would not be liable to tax as the timber has already suffered tax.2. The Tribunal, as the final authority to determine the questions of facts, held that the assessee sold timber only and that the purchasers got the logs cut into different sizes by paying cutting charges in the appellant's saw mill before transporting to their own places.3. We cannot allow the State to canvass correctness of this finding of fact in these TRCs and accordingly they are dismissed. No costs....
Jangaon Rice and Oil Millers Association, Rep. by Its President Vs. th ...
Court: Andhra Pradesh
Decided on: Jul-01-1996
Reported in: 1996(2)ALD(Cri)393; 1996(3)ALT509
ORDERV. Rajagopala Reddy, J.1. The point that arises in this writ petition is whether the rice millers are liable to deliver the mill levy rice at any place the F.C.I. chooses.2. The answer to this question depends upon the interpretation to be put to C1ause6 and Clause 8 (sic. Sub-clauses (1) and (8) of Clause 6) of the A.P. Rice Procurement (Levy) Order, 1984, (hereinafter called 'Levy Order').3. Before answering the above question it is necessary to mention some relevant facts.4. The petitioner is the Association of rice millers of Jangaon town in Warangal Dist. Its members are holders of licences, under A.P. Scheduled Commodities Dealers(Licensingand Distribution) Order, 1982. They are doing business in rice and boiled vice at Jangaon. They mill the paddy at Jangoan in the mill premises into rice and also prepare boiled rice in the rice mills. As per the Levy Order the millers have to sell the rice to the Food Corporation of India at the procurement price. They have been supplying ...
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