Andhra Pradesh Court June 1997 Judgments

Commissioner of Income-tax Vs. Parachuri Siva Lakshmi

Court: Andhra Pradesh

Reported in: [1998]229ITR697(AP)

Syed Shah Mohammed Quadri, J. 1. This is a reference at the instance of the Revenue. It relates to the assessment year 1980-81. The question referred to us for our opinion by the Income-tax Appellate Tribunal is as follows : 'Whether, on the facts and in the circumstances of the case and in law, the Appellate Tribunal was justified in holding that the amount of Rs. 28,555 being municipal tax relating to earlier years was allowable as a deduction in computing the assessee's income from house property ?' 2. The assessee is an individual. He has income from various sources including from house property. Out of the total income for the said assessment year he claimed deduction of Rs. 48,834 being the amount of municipal tax paid by him for the accounting year as well as for earlier three years. His claim for deduction of tax for the earlier years corresponding to the respective assessment years was negatived by the assessing authority on the ground that the deduction could be allowed only ...

R.V. Krishna Rao Vs. Secretary, Revenue, Government of Andhra Pradesh ...

Court: Andhra Pradesh

Reported in: 1997(4)ALT722

ORDERS.R. Nayak, J. 1. Rule Nisi. Heard the learned Counsel for the petitioner and the learned Government Pleader for Revenue finally.2. The petitioner is a non-tribal who worked as a Village Patwari prior to 6-1-1984 in non-tribal area. The 2nd respondent in his notification dated 18-4-1997 has sought for applications to fill up the vacancies for the posts of the Village Administrative Officers from those candidates who are non-tribal Officers but who worked in the tribal villages of Khammam District on or before 6-1-1984. This action of the Joint Collector is assailed in this writ petition.3. The learned Counsel for the petitioner would strenuously contend that the classification effected by the Joint Collector in the matter of offering an opportunity would apply only in favour of those persons who are non-tribal Village Officers but who worked in the tribal villages of Khammam District leaving out the non-tribals who worked in the non-tribal areas of Khammam District tantamounts to ...

Lingaiah, Kistaiah, Chennaiah Rep. by Its Partner B. Yadagiri Vs. Chil ...

Court: Andhra Pradesh

Reported in: 1997(5)ALT416

ORDERR. Bayapu Reddy, J.1. This revision is filed questioning the orders of the IV Additional Rent Controller, Hyderabad dated 8-9-1994 passed in E.A.No. 12/1994 in E.P. No. 12/1994 in R.C.No. 1572 of 1986.2. The present revision petitioner is the tenant of the disputed premises relating to which R.C.No. 1572 of 1986 was filed by the landlords for eviction of the tenant. The landlords who filed eviction petition are Chillampalle Venkatesam who is the first respondent herein and C. Krishna who were brothers. The rent control case was allowed ordering the eviction of the present petitioner who was the tenant. Subsequently an appeal was filed in R.A. No. 251 of 1987 on the file Additional Chief Judge, Hyderabad by the tenant and the same was dismissed. Aggrieved of that order, the tenant again filed C.R.P. 3173 of 1991 questioning the orders of the appellate Court and it was also dismissed on 12-4-1993 thereby confirming the orders of the Rent Controller. During the pendency of these rent...

Rallabhandi Narasimham Vs. Commissioner for Government Examinations an ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The complainant's son, Rallabhandi Nageswara Sastry studied in the Government Junior College at Yerragondapalem in which the High School studies are also conducted. According to the complainant, his son's date of birth is 2.7.1976 and it was so mentioned in his application but in the S.S.C. Certificate issued, the date of birch was mentioned as 15.8.1975 instead of 2.7.1976. After receiving the S.S.C. Marks Memo, on 22.10.1992 the complainant requested the Principal to correct the mistake. Thereafter some correspondence was initiated between the Principal and the District Educational Officer, Ongole and the Dy. District Educational Officer, Markapuram and ultimately the date of birth was corrected and the correct certificate was issued on 19.12.1996. Alleging that, on account of the delay on the part of the opposite parties, the complainant's son has lost chance of his name being registered in the Employment Exchange and also likelihood of getting a ...

S. Tulasi Das Vs. Secretary to the Hon'ble president of India, Rashtra ...

Court: Andhra Pradesh

Reported in: 1998(1)ALD46; 1997(4)ALT793

ORDERN.Y. Hanumanthappa, J 1. Though these petitions are listed for admission, with the consent of both sides and as desired by them, the same are heard on merits. Since the stand taken and the questions involved in both the writ petitions are almost identical, both the petitions are clubbed together and disposed of by this common order.2. Writ Petition No. 12877 of 1997 was presented in the Registry on 20-6-1997 and came up for admission on 23-6-1997, whereas W.P.No.13175 of 1997 was presented on 2-6-1997 and after some office objections it was posted before the Court on 24-6-1997. On 23-6-1997, after hearing W.P.No. 12877/97 for a while, the same was adjourned to 25-6-1997 at the request of the petitioner, Mr. S. Tulasi Das, as he wanted to file an additional affidavit and cite some authorities in support of his case. The Writ Petition filed by Smt. Vasanthi was adjourned from 24-6-1997 to 25-6-1997. That is how these two writ petitions are taken together for hearing.3. Petitioners i...

District Co-operative Central Bank Ltd, Eluru Vs. State of Andhra Prad ...

Court: Andhra Pradesh

Reported in: 1998(2)ALD535; 1998(2)ALT744

ORDERN.V. Hanumanthappa, J.1. The petitioner in all the writ petitions is the District Co-operative Central Bank Ltd., WestGodavari, Eluru. The petitioner-bank filed the above writ petitions seeking a writ of Mandamus declaring the first proviso to Section 48(3) of A.P. Shops and Establishment Act 1988 as unconstitutional, arbitrary and ultra vires and inconsistent with the principles of natural justice and consequently direct the 2nd respondent to entertain and decide the appeal filed by the petitioner against the orders dated 29-12-1992 of the 3rd respondent without insisting on the deposit of back wages.2. A few facts that are necessary to dispose of these writ petitions are as follows: -The petitioner bank engaged the workmen in all the writ petitions (4th respondent in all the writ petitions) as N.M.Rs. on daily wage basis in the petitioner bank, hereinafter referred to as 'the Management'. Subsequently they were terminated from service w.e.f 1-10-1987 on the ground that their app...

Manager, New India Assurance Co. Ltd. and Another Vs. Devakrupa Cotton ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

A. Venkatarami Reddy, President: 1. The complainant is doing business' in sale and purchase of all varieties of cotton under the name and style of M/s. Devakrupa Industries and took 11 policies from the opposite party-Insurance Company on 25.4.1992 covering the risk from 26.4.1992 to 25.5.1992 and paid premium of Rs. 5,581/- by cheque dated 25.4.1992 which was received by the opposite party- Insurance Company. On 27.4.1992 a fire accident took place in the business premises of the complainant and cotton worth Rs. 3,00,000/- was damaged. The same was informed to the opposite parties on 27.4.1992. The loss is related to only two policies i.e. HY/G1/12013 and HY/G1/12014 for Rs. 1,50,000/- each. The first opposite party came alongwith a Surveyor who prepared a report. The complainant also submitted a written complaint assessing the loss at Rs. 3,00,000/-. The Surveyor by name Seetharamaiah visited the spot on several occasions to process the matter. But although the opposite party- Insura...

Commissioner of Income-tax Vs. Radhika Rice Mills

Court: Andhra Pradesh

Reported in: [1998]229ITR304(AP)

Syed Shah Mohammed Quadri, J.1. This is a reference under section 256 of the Income-tax Act, 1961, at the instance of the Revenue. The following questions are referred for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that Sri Ashok Kumar was not admitted to the benefits of partnership though he was not entitled to a share in losses (2) Whether, on the facts and law, the Income-tax Appellate Tribunal was right in holding that Sri Ashok Kumar will not be entitled to the minimum guaranteed profits of Rs. 3,000 per annum in case of loss, and that the Andhra Pradesh High Court's decision in CIT v. B. Pandaiah and Co. : [1983]143ITR464(AP) , was not applicable to the facts of the case ?' 2. The controversy which led to the reference of the above questions relates to the assessment year 1980-81 for which the previous year ended on March 31, 1980. On April 6, 1979, a partnership was entered i...

Singareni Collieries Co. Ltd. Vs. Industrial Tribunal I, Hyderabad and ...

Court: Andhra Pradesh

Reported in: 1997(4)ALT758

1. The petitioner has impugned the Award of the Industrial Tribunal in I.D. No. 28 of 1990 which was passed on a reference made under Secs. 10(1)(d) and 2-A of the Industrial Disputes Act, 1947. The question referred to the Tribunal for its decision was as to whether the action of the Management of the petitioner Company in dismissing Respondent No. 2 herein-staff nurse from service is justified. 2. The 2nd respondent-staff nurse was charge sheeted for the alleged misconduct viz that on September 28, 1988 she entered the office room of the Superintendent, main hospital, stood behind the curtain and when he entered the room and sat in his chair, she assaulted him from behind on his head several times with an iron rod which resulted in multiple injuries to him. Enquiry Officer was appointed. Evidence was recorded and in his report, the Enquiry Officer held that the charge stands established and the conduct of the delinquent-staff nurse constitutes misconduct under Companies Standing Orde...

Venkateswara Rao V. Vs. Smvm Polytechnic, Tanuku and ors.

Court: Andhra Pradesh

Reported in: (1998)ILLJ181AP

B.K. Somasekhara, J. 1. The appellant herein, Sri V. Venkateswara Rao, who is the fifth respondent in W.P. No. 10449/87 has challenged the order of a learned single Judge of this Court dated April 14, 1988. He was the Physical Director of S.M.V.M. Polytechnic, Tanuku of whose chairman filed the writ petition challenging the impugned order dated June 2, 1987 made by the Respondent No. 4, the Controlling Authority under the Payment of Gratuity Act, 1972 in P.G. application 2/1986 filed by the 5th Respondent wherein he directed payment of gratuity to him. The first respondent is the Government of Andhra Pradesh, the second respondent is the Commissioner of Labour and the third respondent is the Director of Technical Education. Reference to them for the status in the writ proceedings is conveniently made in this appeal. 2. The undisputed factual graphic is being stated. The 5th Respondent although was a Physical Director, was a member of the teaching staff in the Polytechnic. He was supera...