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Andhra Pradesh Court August 1996 Judgments

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Aug 30 1996

R. Dwarakanath Reddy Vs. Government of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Aug-30-1996

Reported in: 1996(4)ALT879

Lingaraja Rath, J.1. All these four cases arise out of the common judgment delivered in O.S. No. 731 of 1985 and O.P. No. 342 of 1985 in relation to one arbitration award and hence are disposed of by this common judgment. 2. An award was made by the arbitrator on 30-5-1985 allowing only claim Nos. 1, 2 and 5 of the claimant-Contractor in respect of the earth work excavation and forming embankment of Kakatiya canal from K.M. 181/0 to K.M. 182/0. O.P. No. 342 of 1985 was filed by the State to set aside the award and O.S. No. 731 of 1985 was filed by the contractor to make the award the rule of the Court. Common judgment was delivered by the learned I Additional Judge, City Civil Court, Hyderabad setting aside the award so far as claim No. 2 was concerned and upholding it so far as claim Nos. 1 and 5 were concerned. Both the cases were thus partly allowed and decreed. C.M.A. no. 770 of 1988 has been filed by the contractor against the judgment in O.P. No. 342 of 1985 and he has also filed...


Aug 30 1996

C.V. Siva Prasad Vs. Registrar of Companies and anr.

Court: Andhra Pradesh

Decided on: Aug-30-1996

Reported in: 1996(2)ALT(Cri)758; [1997]88CompCas420(AP); 1997CriLJ1138

B.S. Raikote, J.1. The petitioner is the one and the same in all these three cases and he has filed these criminal petitions for quashing the proceedings. Criminal Petition No. 1711 of 1995 arises out of the proceedings in C.C. No. 64 of 1994 pending before the Special Judge for Economic Offences, Hyderabad. Criminal Petition No. 1712 of 1995 arises out of the proceedings in C.C. No. 66 of 1994 and Criminal Petition No. 1713 of 1995 out of the proceedings in C.C. No. 68 of 1994, pending before the same court. The petitioner is accused no. 5 in C.C. No. 64 of 1994, and accused No. 2 in C.C. No. 66 of 1994, and C.C. No. 68 of 1994. It is relevant to be noted that in C.C, No. 64 of 1994, Andhra Bank Financial Services Limited is accused No. 1 represented by Sri C.V. Siva Prasad, accused No. 5 (hereinafter referred to as 'the lending company'). Accused Nos. 2 and 3 are the ex-chairman, accused No. 4, Y. Sundara Babu, is the ex-managing director, and accused No. 6 is another loanee company....


Aug 30 1996

O.G. Sankar and anr. Vs. S. Veera Sameera Kumar Dev and anr.

Court: Andhra Pradesh

Decided on: Aug-30-1996

Reported in: I(1997)DMC352

R. Bayapu Reddy, J.1. These two appeals are filed against the decree and judgment of the Principal Subordinate Judge, Guntur dt. 17.3.1989 passed in S. No. 191/1983 and O.S. No. 9/86 respectively.2. The plaintiff in O.S. No. 191/83 Who is the first respondent in A.S. No. 1788 of 1989 had filed the said suit against the defendants 1 to 4 in that suit contending as follows : The plaint schedule house originally belonged to the first defendant in the suit, by name, Ogirala Venkata Subbamma. She had one son, by name, Krishnamwthy who is the father of the defendants 2 and 3 in the suit and the husband of Ramathulasamma who is the mother of the defendants 2 and 3. As the said Krtehnamurthy was leading a way-ward life and was not looking after the family and attending to the welfare of the children, the first defendant who was holding the property settled the said property in favour of the defendants 2 and 3 who are her grand-son and who were minors represented by their mother Ramathulasamm a...


Aug 30 1996

N. Sumathi Reddy, Chairman, Zilla Parishad and ors. Vs. Government of ...

Court: Andhra Pradesh

Decided on: Aug-30-1996

Reported in: 1997(3)ALT469

Lingaraja Rath, J.1. This writ petition is directed assailing the vires of Rule 3 of the Andhra Pradesh Direct Recruitment to Posts of Teachers (Scheme of Selection) Rules, 1994. It is submitted before us that constitution of a separate selection body under the Rules for selection of teachers to posts under the control of Zilla Parishads, Mandal Parishads and Gram Panchayats are contrary to the provisions of Article 243G of the Constitution brought in by the Seventy-third Amendment, read with Schedule Eleven of the Constitution of India as also the provisions of the Andhra Pradesh Panchayat Raj Act, 1994 (Act No. 13 of 1994). The argument proceeds to stress that the scheme of Article 243G is for entrusting self-government powers to the Panchayat bodies which includes the power to appoint persons to the posts under their control and hence the rule could not have been made to deprive the Panchayat bodies of their power to select their own teachers. Article 243G(b) calls upon the State to...


Aug 30 1996

S.V.R. Estate Developers Vs. B. Veerabhadradu

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Decided on: Aug-30-1996

A. Venkatarami Reddy, President: 1. This revision is filed by the opposite party in CD 2113/95. District Forum, Hyderabad questioning the order of the District Forum passed in IA 529/95 whereby it punished the opposite party with imprisonment for a period of three months and a fine of Rs. 6,000/- or in default of payment thereof further imprisonment for a period of three months. Pending the revision the State Commission passed an order on 8.3.1996 granting interim stay of arrest on condition that the petitioner deposited an amount of Rs. 6,000/- being the fine to the credit of IA 529/95 in CD 2113/93. It is represented that the said amount was deposited as directed by the State Commission. A memo is filed signed by the Counsel for the petitioner and the respondent/ complainant who is present in Court stating that the petitioner in this revision petition paid the entire decretal amount of Rs. 1,06,895/- (Rupees one lakh six thousand eight hundred and ninety five only) with interest incl...


Aug 29 1996

H.L. Agarwal Vs. Rakesh Agarwal and anr.

Court: Andhra Pradesh

Decided on: Aug-29-1996

Reported in: 1997(1)ALD(Cri)907; 1997(1)ALT(Cri)678; [1997]89CompCas531(AP)

Ramesh Madhav Bapat, J.1. This is an appeal filed by the original complainant, who had instituted the prosecution against the accused under section 138 of the Negotiable Instruments Act, 1881. It was averred by the complainant in his complaint that he is a businessman and he has been knowing the accused since a long time. The accused was in need of money for his own purpose. Therefore, he had approached the complainant with a request to lend him a sum of Rs. 10,000. The complainant agreed to pay the said amount and in fact it was paid to the accused and the accused is alleged to have issued a cheque for Rs. 10,000 on September 20, 1990, in favour of the complainant. 2. It is the further case of the complainant that the said cheque was negotiated by him by making endorsement on the cheque to a third party named Rajesh and Brothers. When the said cheque was presented by Rajesh and Brothers on the due date, it was dishonoured. According to the submissions made by learned counsel for the a...


Aug 29 1996

Commissioner of Income Tax Vs. Polisetty Somasundaram (P) Ltd.

Court: Andhra Pradesh

Decided on: Aug-29-1996

Reported in: (1997)140CTR(AP)497; [1997]225ITR123(AP); [1997]95TAXMAN388(AP)

Syed Shah Mohammed Quadri, J. 1. Pursuant to the direction of this Court in ITC No. 184 of 1985, dt. 15th September, 1986, the following question of law is referred to this Court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the amount of Rs. 12,389 is not entertainment expenditure disallowable under the IT Act, 1961 ?' 2. The assessee is a private limited company carrying on the business of processing and sale of tobacco. It claimed deduction of Rs. 17,336 said to have been the expenditure on the cost of mess of foreign customers. Holding that the said expenditure, except Rs. 5,000, was in the nature of entertainment expenditure and was not allowable, the ITO added that amount in the income; however, he found that Rs. 5,000 would not fall within the meaning of 'entertainment expenditure' under s. 37(2A) of the IT Act, 1961 (for short, 'the Act'). Thus, the dispute is with regard to Rs. 12,336, which was disallowed....


Aug 29 1996

Commissioner of Income-tax Vs. K.C.P. Limited

Court: Andhra Pradesh

Decided on: Aug-29-1996

Reported in: [1998]229ITR85(AP)

Syed Shah Mohammed Quadri, J.1. In compliance with the directions of this court in I.T.C. No. 229 of 1985, dated September 23, 1988, the Income-tax Appellate Tribunal has referred to this court the following questions of law for opinion as arising from the order of the Tribunal in S.T.A. 1 and 2/Hyd. of 1981, dated March 26, 1982 : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the applications filed by the assessee for rectification under section 13 of the Surtax Act were maintainable 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in setting aside the Income-tax Officer's and Commissioner of Income-tax (Appeals) orders and directing the Income-tax Officer to modify the assessments under the Surtax Act 3. Whether or not the Income-tax Officer's view was proper in view of retrospective amendment effected to section 80M of the Income-tax Act and in view of sec...


Aug 29 1996

Commissioner of Income-tax Vs. Shiva Shanker Bore Wells

Court: Andhra Pradesh

Decided on: Aug-29-1996

Reported in: (1997)142CTR(AP)560; [1997]225ITR1029(AP); [1997]94TAXMAN386(AP)

Syed Shah Mohammed Quadri, J.1. In this reference, under section 256(1) of the Income-tax Act, 1961, the following question is referred to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that depreciation was allowable at 30 per cent. on the rigs engaged in drilling of borewells ?' 2. The assessee is a firm carrying on the business of digging borewells. It claimed depreciation allowance at 30 per cent. on the rigs used for digging borewells. The Income-tax Officer allowed depreciation at 10 per cent. but, on appeal, the Appellate Assistant Commissioner upheld the claim of the assessee. The Income-tax Appellate Tribunal, on appeal by the Revenue, following its own decision in an earlier case (viz., order dated August 29, 1983, in the case of Super Drillers, Hyderabad, in I.T.A. No. 1475/Hyd of 1982), upheld the order of the Appellate Assistant Commissioner. It is from that order of the Tribuna...


Aug 29 1996

Jagarlamudi Lakshminarayana Vs. District Collector and ors.

Court: Andhra Pradesh

Decided on: Aug-29-1996

Reported in: 1996(2)ALD(Cri)885; 1996(4)ALT46

ORDERM.N. Rao, J.1. This Writ Appeal is directed against the Order of a learned single Judge in W.P.No.3172 of 1991, dated 8-3-1991 dismissing the Writ Petition filed by the appellant herein challenging the Order of the District Collector, Prakasam district, Ongole, dated 19-2-1991 in Dis.10032/90 setting aside, in exercise of his revisional jurisdiction, the appointment of the appellant as a fair price shop dealer for distribution of essential commodities.2. The appellant herein was originaily appointed on a temporary basis on 19-12-1988 to distribute essential commodities to card holders of Karamchedu village. On 26-2-1990, a notification was issued by the Revenue Divisional Officer, Ongole calling applications for appointment of fair price shop dealer on permanent basis. The appellant and others applied for the post and after interviewing the candidates on 18-7-1990, the Revenue Divisional Officer appointed the appellant herein. That action was challenged in an appeal by the 6th res...



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