Andhra Pradesh Court August 1996 Judgments

Commissioner of Income-tax Vs. Orient Longman (P) Ltd.

Court: Andhra Pradesh

Reported in: [1997]227ITR68(AP)

Syed Shah Mohammed Quadri, J. 1. The following question is referred to this court for opinion, at the instance of the Revenue, under section 256(1) of the Income-tax Act, 1961, for short 'the Act' 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee was entitled to depreciation under section 32 of the Income-tax Act, on a flat which was not transferred in its name ?' 2. The question arises out of the order of the Tribunal in I.T.A. No. 701/Hyd./14-85, dated February 3, 1987. The respondent-assessee purchased flats but the conveyance was not executed in its favour. It claimed depreciation on the said flats under section 32 of the Act. The claim was disallowed by the Income-tax Officer. On appeal the Commissioner of Income-tax (Appeals) accepted the plea of the respondent-assessee and granted depreciation by order dated February 15, 1985. The Revenue went in appeal before the Income-tax Appellate ...

Sovereign Liquor Distributors Vs. State Excise Superintendent and ors.

Court: Andhra Pradesh

Reported in: 1997(2)ALT433

ORDERG. Bikshapathy, J.1. The Writ Petition is filed seeking directions to the Respondents to refund the countervailing duty of Rs. 38,880/- with interest @ 18% and also the interest on security deposit of Rs. 25,000/- @ 18% from 26-6-1982 to 25-4-1988.2. The petitioner was holding Licence under the A.P. Excise Act issued by the Excise Superintendent, Chittoor. He was issued with a import permit No. 99/80-81, dated 30-12-1980 for importing certain quantities of Hercules XXX Rum and Sovereign Brandy from Khoday, R.C.A. Industries, Bangalore. The petitioner paid the advance countervailing duty of Rs. 38,880/- through challan No. 813, dated 14-12-1980. As per the Rules, the goods have to be imported within 90 days, the extension was obtained. However, even during the extension period, the liquor was not released and the Distillery could not make any supply to the petitioner. Accordingly, the non-supply certificate was issued. In view of the fact that the Import Permit was not utilised, th...

Board of Intermediate Education, Rep. by Its Secretary Vs. P. Lalitha ...

Court: Andhra Pradesh

Reported in: 1996(4)ALT266

G. Bikshapathy, J.1. The Writ Appeal is directed against the orders of the learned single Judge in W.P. No. 11206/90, dated 31-7-1995 allowing the Writ Petition.2. A few relevant facts are necessary to properly appreciate the issue. The parties as arrayed in the Writ Petition are referred to herein for the purpose of convenience.3. The petitioner was appointed as Typist on 1-5-1979 in the Board of Intermediate Education, the respondent herein. Her services were regularised with effect from 1-5-1979. The service conditions of subordinate staff are governed by the Statutory Rules, the A.P. Board of Intermediate Education (Subordinate Service) Regulations, 1978 (in short Service Regulations). As regards promotion to higher posts, the same is regulated by Regulation 13. As there were vacancies of Senior Assistants and since the employees possessing the necessary requirements were not available, the petitioner and six others were promoted as Senior Assistants on purely ad hoc basis with eff...

Dr. N. Nagabhushanam and anr. Vs. Dr. M. Vasudeva Reddy and ors.

Court: Andhra Pradesh

Reported in: 1996(4)ALT409

ORDERY. Bhaskar Rao, J.1. Writ Appeal No. 574/95 is filed by the 4th respondent and W.A. No. 584/95 is filed by the 1st respondent-Sri Venkateswara University, in W.P. No. 3498/89. W.A. No. 575/95 is filed by the 4ih respondent and W.A. No. 585/95 is filed by the 1st respondent-Sri Venkateswara University in W.P. No. 3227/89. All the four Writ Appeals are filed by the appellants aggrieved by the Common Judgment dated 6-4-1995, allowing the above two Writ Petitions.2. The parties will be referred to as they are arrayed in the Writ Petitions.3. The facts of the case are that Sri Venkateswara University issued two advertisements dated 15-5-1986 and 3-11-1988 respectively, calling for applications from the eligible candidates for the posts of Lecturers/Readers/ Professors in different disciplines. The petitioners applied for the posts of Readers in Bio-chemistry and Geography respectively. The qualifications prescribed for the posts of Readers are (1) good academic record with a Doctoral d...

B. Sambasiva Reddy Vs. Kayagurla Kondanna

Court: Andhra Pradesh

Reported in: 1996(3)ALT818

ORDERK.B. Siddappa, J.1. This Revision is directed against the order passed in I.A. No. 1227 of 1993 in O.S. No. 364/83 on the file of Principal District Munsif, Anantapur.2. The plaintiff filed the suit O.S. No. 364/83 for specific performance of the agreement of sale. The suit was decreed on 31-3-1986 directing the defendant to execute a sale deed in favour of the plaintiff within one month and the plaintiff was directed to pay the balance of sale consideration to the defendant. However, the defendant failed to execute the sale deed. Thereupon, the plaintiff was constrained to file Execution Petition. He also deposited the balance sale consideration. The Court executed the sale deed in favour of the plaintiff on 29-7-1987 and there was a notice to the defendant in the Execution Petition. The Execution Petition was closed on 31-7-1987; Subsequently the defendant filed OS. No. 31/89 to declare the sale deed executed by the Court on 29-7-1987 as not enforceable etc. That suit was dismis...

Lakshmi Trading Company Vs. Divisional Manager, New India Assurance Co ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. This complaint CD 10/90 was filed by Lakshmi Trading Company against, (1) Divisional Manager, (2) Regional Manager, and (3) Head Office of New India Assurance Company Ltd., claiming a sum of Rs. 1,99,712.71ps. being the loss suffered by the complainant in the arson and looting that took place on 26.12.88 at Vijayawada. 2. The case of the complainant is that he is a dealer in Indian liquors and beers carrying on retail business in the premises bearing D. No. 27737-47/4 situated at Arrarattaiah Street and Bandar Road, Governorpet, Vijayawada-2 after obtaining necessary licences from the Excise Department and also the certificates of Registration from Sales Tax Department. The complainant through its Banker State Bank of Hyderabad paid the necessary premium of Rs. 1,178/- and took a shopkeepers insurance policy from the opposite party No. 1 covering the period from 20 9.88 to 19.9.89 for a sum of Rs. 4 lakhs. During the subsistence of the policy on 26.1...

Sri Krishna Rice Mills Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: [1997]104STC475(AP)

Syed Shah Mohammed Quadri, J.1. The assessee is the petitioner in this T.R.C., filed under section 22(1) of the A.P. General Sales Tax Act, 1957 (for short 'the APGST Act'). The assessee is carrying on business in paddy and rice and is registered as such on the rolls of the Commercial Tax Officer, Tadepalli-gudem. In the assessment year 1979-80 the Commercial Tax Officer exempted a net turnover of Rs. 10,52,750 and assessed to tax the turnover of Rs. 5,60,290. However, the Deputy Commissioner of Commercial Taxes, in exercise of the power under section 20(2) of the Act, proposed to revise the order of assessment, withdraw the exemption and bring to tax the exempted turnover. After issuing notice and considering the objections filed by the assessee the exempted turnover was brought to tax by order dated January 24, 1986. The petitioner-assessee carried the matter in appeal before the Sales Tax Appellate Tribunal. The Tribunal confirmed the order of the Deputy Commissioner and dismissed t...

The New India Assurance Co. Ltd. Rep. by Its Divisional Manager Vs. De ...

Court: Andhra Pradesh

Reported in: 1996(4)ALT225

B.K. Somasekhara, J.1. These two appeals sprout out of the same award passed on the O.P, 349 of 1987 by the Motor Accidents Claims Tribunal, Nizamabad dated 20th October, 1989. The appeliant in C-M.A. 303 of 1990 is the Insurer of the vehicle which involved in the accident. The appellant in CMA. 451 of 1990 is the claimant. It is an injury claim case.2. The claimant aged 18 years and a labourer while travelling in an auto- rickshaw ATT 6206 belonging to one S. Narasaiah, the respondent No. 2 and while it was being driven by one Madhu Rajanna respondent No. 1 met with an accident on National Highway No. 7 near Gandhi-chowk at Mupkal village. The claim was laid on the allegation that the accident took place due to the rash and negligent driving of the auto-rickshaw by respondent No. 1. The claimant pleaded that he sustained serious injuries, he lost the abilities and also the then income and the future income, he suffered pain etc., and therefore, wanted to be compensated reasonably. It ...

Padmavathamma and ors. Vs. Battepati Parthasarathi (Plaintiff) and ors ...

Court: Andhra Pradesh

Reported in: 1996(4)ALT272

R. Bayapu Reddy, J.1. This appeal is Tiled by D-12 to D-15 who are the legal representatives of the 5th defendant in O.S. No. 32/70 on the file of the Addl. Subordinate Judge, Ananthapur, questioning the decree and judgment dated 19-12-1983 decreeing the suit filed by the plaintiff who is the first respondent herein for recovery of the suit amount on the basis of equitable mortgage.2. The first respondent who is the plaintiff filed the suit originally against D-l to D-6 for recovery of the suit amount on the basis of equitable mortgage created by the 1st defendant by deposit of title deeds in his favour. Defendants 1 to 4 were members of Hindu joint family and D-l was the manager of such joint family and they were engaged in doing joint family business. D-l borrowed an amount of Rs. 12,000/- from the plaintiff on two occasions and executed Ex.A-1 pronote in his favour. On the same day he created equitable mortgage in his favour for the amount borrowed by depositing Exs.A-3 to A-6 title...

Konda Venugopala Raju Vs. State of A.P., Rep. by Authorised Officer, L ...

Court: Andhra Pradesh

Reported in: 1996(3)ALT679

ORDERK.B. Siddappa, J.1. This Revision is filed against the Judgment passed in L.R.A.No. 23/90 on the file of Land Reforms Appellate Tribunal, West Godavari, Eluru dated 17-4-1993.2. The petitioner was a declarant. His family was held to have holding land equivalent to 1.1358 standard holding in excess of the ceiling area on the notified date. A notice in Form No. 6 was sent directing him to furnish particulars of the lands to be surrendered. The appellant (sic. petitioner) filed appeal against the said order in L.R.A. No. 508/77 and it was allowed. Thereupon the Primary Tribunal recomputed the holding of the declarant and held that the declarant was holding 0.1930 standard holding in excess of the ceiling area. Aggrieved by the said decision the claimant filed Revision in C.R.P. No. 7571 /79 and the High Court by its order dated 14 8-1981 excluded Ac. 1-10 cents in S. No. 98 of Polasanapalli Village. Again the Tribunal recomputed the holding and determined the excess as 0.1615. At thi...