Andhra Pradesh Court February 1997 Judgments
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Kishan Bodhankar Vs. M.A. Hameed and anr.
Court: Andhra Pradesh
Decided on: Feb-28-1997
Reported in: 1997(1)ALD(Cri)787; [1998]94CompCas525(AP)
B.S.A. Swamy J.1. The appellant is the complainant in C.C. No. 42 of 1990, on the file of the Judicial First Class Magistrate, Bodhan. Aggrieved by the orders of acquittal passed by the magistrate under section 138 of the Negotiable Instruments Act, 1881, the present appeal was filed. 2. The case of the appellant is that the accused borrowed an amount of Rs. 15,000 on July 11, 1988, under a pronote and January 31, 1990, the amount swelled to Rs. 19,000 including interest accrued on the principal. On February 5, 1990, the accused issued exhibit P-1 cheque drawn on Nizamabad District Co-operative Central Bank, Bodhan Branch. But when it was presented, the cheque was returned to the appellant with an endorsement 'refer to drawer'. Thereafter, the appellant seemed to have sent a legal notice, exhibit P-3, on February 12, 1990, and also sent the same under certificate of posting. As the accused failed to pay the amount, a complaint was lodged on March 6, 1990. 3. The appellant in support of...
Assistant Commissioner of Income Tax Vs. Vijaya Finance and ors.
Court: Andhra Pradesh
Decided on: Feb-28-1997
Reported in: 1997(1)ALD(Cri)770; (1998)149CTR(AP)203; [1998]231ITR137(AP); [1997]95TAXMAN287(AP)
B.S.A. Swamy, J. 1. The Asstt. CIT, Circle I, Ayakar Bhavan, Hyderabad, is the appellant herein who is the complainant in C.C. No. 124 of 1991. Aggrieved by the orders passed by the Special Judge for Economic Offences, Hyderabad, dt. 24th May, 1993, the present appeal is filed. 2. The facts in this case are not in dispute. The IT Act as it stood prior to 1st April, 1989, under s. 276DD provides for prosecution of persons who received deposits or loans otherwise than by an account payee bank cheque or account payee draft and provides for imprisonment for a term extending to two years and also liable to fine equal to the amount of such loan or deposit. But Parliament in its wisdom omitted the said section from the Act by the Direct Tax Laws (Amendment) Act, 1987, which came into force on 1st April, 1989. In this case, the Department launched the prosecution against the accused for accepting the deposit otherwise than by way of account payee cheque or account payee bank draft on different...
Sri Balaji Paddy and Rice Merchant Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: [1997]106STC280(AP)
Lingaraja Rath, J.1. The sole question urged, on admission of the case, is that the reopening of the assessment proceeding under section 14(4-A) of the A.P. General Sales Tax Act (for short 'the Act') was barred by limitation inasmuch as the original order of assessment was passed on December 16, 1983 which order was served upon the assessee on January 19, 1984, and the escaped assessment order was passed on January 8, 1988 and served upon the assessee on March 9, 1988. Placing reliance on a decision of the Supreme Court in State of Andhra Pradesh v. Ramakishtaiah & Co. [1994] 93 STC 406 it is urged that not only that the escaped assessment must be made within four years from the date of service of the original assessment order upon the assessee, but that unless such assessment order is served upon the assessee also within four years of the service of the original assessment order has been made, the fresh assessment must be held to be barred by time. Referring to the decision cited, we...
T. Narayan Singh and anr. Vs. Shameem and anr.
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: 1997(4)ALT136
ORDERNeelam Sanjiva Reddy, J.1. Claimants in O.P.957/ 89 on the file of the Motor Accidents Claims Tribunal-cum-Addl. Chief Judge, City Civil Court, Hyderabad, dissatisfied with the compensation awarded, preferred this appeal.2. Facts necessary for disposal of this appeal briefly stated are these:-On 18-10-1989 at about 4.30p.m., Bhuvaneshwar Singh (hereinafter referred to as the deceased) and his cousin Tulja Singh (P.W.2) were proceeding on a cycle. When they reached Dharul Salam near Ek Minar Masjid, the lorry APF 1272, driven in a rash and negligent manner, dashed the cyclists resulting in the death of Bhuvaneshwar Singh and injuries to P.W.2. It was pleaded that the deceased, aged about 22 years, was working with Maruthi Plastics, Balanagar on a monthly remuneration of Rs. 1,000/-. Parents of the deceased preferred the above claim for a total compensation of Rs. 1,00,000/- from the owner and insurer of the lorry involved in the accident. The claim was resisted. The tribunal, after...
Depot Manager, A.P.S.R.T.C. and anr. Vs. P. Jagadeswara Rao
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: 1997(2)ALT680
P.S. Mishra, C.J.1. Heard.2. This Court in W.A.No. 1434 of 1996 has expressed: 'It is well settled 45 that when a criminal charge is preferred and on same or similar facts and materials, a departmental proceeding is ordered, the Court exercises the rule of prudence to decide whether there is any likelihood of prejudice to the cause of the delinquent employee and decide on facts of each case whether to the proceedings of the criminal case in the Court.' The Court has further observed: 'this rule has, however, been accepted with several reservations, such as the effect of the presence of the delinquent employee in service and the public interest find in case it is found that pending a criminal charge in the Court keeping the departmental proceeding in abeyance would be injurious to the interest of the public and/or administration, departmental proceedings are not stayed.' Learned single Judge has, however, taken notice of the similarity of the charge in the criminal Court and the discipl...
Raghavarapu Anjaneyulu Vs. Rebba Venkata Ramanamma and anr.
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: 1998(3)ALD655; 1998(3)ALT625
ORDER1. This appeal is preferred by the plaintiff being aggrieved by the judgment and decree dated 26th October, 1984 in O.S.No.191/82 so far as the decree relates to scaling down of the interest on the loan amount.2. The learned Counsel appearing for the appellant contended that even though the loan was advanced for agricultural purposes, but in view of Section 21A of the Banking Laws (Amendment) Act, 1983 such a scaling down is not permissible. He further submitted that Section 4(c) of A.P. (Andhra Area) Agriculturist Relief Act, 1938 does not apply to the facts of this case. In view of Section 21A of the Banking Laws (Amendment) Act, 1983 (for short the Act) the defendant would not be entitled for benefit of Section 4(e) regarding the scaling down of the interest. He further submitted that the Court below has erred in relying upon the judgment of a Division Bench of mis Court reported in Indian Bank Alamuru v. Muddana Krishna Murthy, AIR 1983 AP 347 since the same has already been o...
Ch. Satyanarayana Rao Vs. Chairman, Industrial Tribunal-cum-labour Cou ...
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: 1998(4)ALD440; 1997(2)ALT470
ORDERM.H. Ansari, J.1. The matter has been listed before this Court on a reference madeby a learned single Judge. The reference reads as under:'An important question of law of general importance arises for consideration in this writ petition. The question is whether a delinquent employee is entitled to the back wages from the date of termination of his services by the employer as a disciplinary measure till the date of the award of the Industrial Court, in the event of the Industrial Court holding that the department/domestic inquiry held by the Disciplinary Authority was illegal or irregular, but, holding that the mis-conduct alleged against the delinquent is proved on the basis of the evidence led before it. There are certain decisions of the Supreme Court P.H. Kalyani v. M/s. Air France, Calcutta, : (1963)ILLJ679SC , D.C.Roy v. Presiding Officer, : [1976]3SCR801 , Gujarat Steel Tubes Limited v. Its Mazdoor Sabha, : (1980)ILLJ137SC , Desh Raj Giiplav. Industrial Tribunal IV, Lucknow,...
Sardar Prahlad Singh Vs. Syed Ali Musa Raza and ors.
Court: Andhra Pradesh
Decided on: Feb-27-1997
Reported in: 1997(3)ALT562
B.K. Somasekhara, J.1. The Appellant who is the Defendant No. 1 in O.S. No. 331/80 (old 54/78) has challenged the Judgment and decree of the learned Addl. Chief Judge, City Civil Court, Hyderabad dt. 15-1-1983 passed in favour of respondents 1 to 3 who were the plaintiffs in the suit for recovery of the possession of the suit property after demolishing the structure thereon and by evicting the defendants therefrom. The respondent No. 4 herein is the defendant No. 2 in the suit. The suit property is a portion of S. No. 129/55 (old) New Sy. No. 165 to an extent of 2125 sq. yards out of 3500 sq. yards and Ac.3-26 guntas situated at Kancha Tattikhana Sivar, Shaikpet village, Banjara Hills, (Jubilee Hills) Hyderabad described in the plaint schedule. One Saraf-e-Khas Mubarak, its original pattadar transferred it in the name of the plaintiffs' father Syed Shah Abdul Khader on 25-Azur 1340 Fasli (30-10-1930) and he in turn transferred it to his wife Fathima Soghra under a settlement deed dt. 1...
Commissioner of Income Tax Vs. Coromandal Cements Ltd. Overruled
Court: Andhra Pradesh
Decided on: Feb-26-1997
Reported in: (1999)153CTR(AP)210; [1998]234ITR413(AP)
Lingaraja Rath, J. 1. The following question arose for decision : 'Whether, on the facts and circumstances of the case, the Tribunal was correct in law in holding that the interest received on short-term bank deposits during the pre-production stage cannot be treated as income from other sources and should go towards the project cost ?' 2. The question urged in this case is whether the interest earned on 'surplus deposits on borrowed capital', borrowed for the purpose of setting up an industry would constitute 'income' of the assessee for the purpose of tax. The Tribunal rejected the case of the Revenue relying upon the decision of this Court in CIT vs . Nagarjuna Steels Ltd. : [1988]171ITR663(AP) , in which it was observed as follows : 'We have heard the parties in this application. Since the issue involved is already covered by the decision of the jurisdictional High Court in CIT vs . Nagarjuna Steels Ltd. : [1988]171ITR663(AP) and since the decision of the Tribunal is based on that ...
P. Nagi Reddy Vs. Govt. of A.P., Rep. by Its Secretary, Home (Courts-c ...
Court: Andhra Pradesh
Decided on: Feb-26-1997
Reported in: 1997(4)ALT24
S. Parvatha Rao, J.1. The petitioner questions G.O.Rt.No. 209, Home (Courts-C) Department, dated 28-1-1994 issued by the 1st respondent i.e., the Government of Andhra Pradesh, retiring him from service at the end of 58 years of his age i.e., from 31-7-1994. That G.O.Rt. was issued by the 1st respondent after notice to him under G.O.Rt.No. 208, Home (Courts.C) Department, dated 28-1-1994 stating as follows:'The Supreme Court of India, in their interim judgment dt. 13-11-1991 have directed that all Judicial Officers shall continue upto 60 years in W.P.No. 1022/89 until further orders. In the reference 2nd read above, the Supreme Court of India in their order dated 24-8-1993 in R.P. No. 249/92 in W.P.No. 1022/89 have directed that while the superannuation age of every subordinate judicial officer shall stand extended upto 60 years, the respective High Courts should, as stated above assess and evaluate the record of the judicial officer for his continued utility well within time before he ...
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