Andhra Pradesh Court December 1998 Judgments

Bompada Chandrasekhar and Another Vs. State of A.P.

Court: Andhra Pradesh

Reported in: 1999(1)ALD532; 1999(1)ALT430; 1999(2)ALT(Cri)269; 1999CriLJ995

1. This Criminal Appeal is directed against the judgment dated 18-6-1996 in STC No.l of 1994 on the file of the Sessions Judge-cum-special Judge for Cases under Kssential Commodities Act, Vizianagaram.2. The appellants were found guilty for the offence under Section 7 of the Essential Commodities Act (for short the Act) read with clause 25 of the A.P. Petroleum Products (Licensing and Regulation of Supplies) Order, 1980 for short Order, 1980) and Clause 5 of the Motor Spirit and High Speed Diesel (Prevention of Malpractices in Supply and Distribution) Order, 1990 (for short the Order, 1990), convicted and sentenced each of them to undergo simple imprisonment for six months and to pay a fine of Rs.2,000/- in default to suffer simple imprisonment for one month.3. The case of the prosecution is (hat A1 Bompada Chancircisekhar is proprietor of M/s. Babu Filling Station, H.P.C. Dealer, Parvathipuram and doing business in petroleum products ami A2 is son of A1 and managing the business. PW3 ...

Srinivasa Poultery and Cattle Feed Pvt. Ltd., Vijayawada Vs. Commissio ...

Court: Andhra Pradesh

Reported in: 1999(1)ALD707; 1999(1)ALT577

ORDERS.V. Maruthi, J. 1. These two Special Appeals and writ petition are disposed of by a common judgment as the issue involved is common. Since the facts are more or less similar, we refer the facts in the writ petition in brief. 2. By this writ petition, the petitioner is claiming for a writ of Certiorari to quashthe Assessment Order dated 23-3-1998 passed by the 1st respondent in so far it relates to levy of tax of Rs.3,28,832/- on the turn over of Rs. 1,09,61,060/-. 3. The petitioner is a Private Limited Company engaged in the business of poultry feed with its Factory located at Atkuru village, Krishna District and is an assessee under the Commercial Tax Officer, Benz Circle, Vijayawada. The Government of Andhra Pradesh issued G.O. Ms. No. 1055, Revenue, dated 17-10-1994 exempting the tax payable under the A.P. General Sales Tax Act (for short 'the said Act') on the sale of poultry feed manufactured out of the ingredients which are either subject to tax or exempt from tax under the...

Vinayaka Steels Ltd., Kothur, Shandnagar Vs. A.P.S.E.B., Hyderabad and ...

Court: Andhra Pradesh

Reported in: 1999(1)ALD682

ORDER1. The petitioner is a H.T. Consumer with a contracted maximum demand of 3530 KVA under an agreement with the first respondent-Electricity Boardfor the supply of power. The Electricity Board required the petitioner to pay the consumption deposit equivalent to two months consumption charges and accordingly, the petitioner so far has deposited a sum of Rs.55,58,600/- towards the consumption deposit.2. It may be required to notice that on 6-6-1998, the petitioner entered into an agreement with a Private Company called M/s. Rain Calcining Limited, Somajiguda, Hyderabad for the supply of electrical energy. As per the agreement, the said company has to supply 7,00,000 KWH per month and the supply has to be made though APSEB lines. The company slated to have entered into agreement in turn with the APSEB for the supply of energy to the petitioner company. The petitioner is stated to have furnished bank guarantee equivalent to two months consumption i.e., 14,00,000 units. The petitioner ha...

K. Sarojamma Vs. G.C. Ramaiah (Died) by Lrs.

Court: Andhra Pradesh

Reported in: 1999(2)ALD272; 1999(1)ALT338

1. Heard the learned Counsel on both sides.2. This appeal is directed against the order granting a final decree allotting the suit property to the respondents herein who are the legal representatives of the deceased plaintiff on deposit of a sum of Rs.43,000/-representing the value of the l/4th share of the appellant.3. The appellant herein is the first defendant in the suit. She is no other than the sister of the deceased plaintiff. The suitproperty i.e., Item No.1 of the plaint schedule consists of a meagre extent of 96 Sq.yards of site with a house therein. The suit was filed by the brother against the sister for declaration of tile and for recovery of possession of the suit properly. The Court, however, held that the plaintiff-brother was entitled to 3/4th share and the sister (first defendant) was entitled to l/4th share in the property and accordingly granted a preliminary decree for partition on 29-9-1984. Questioning the preliminary decree the first defendant filed AS No.2848 o...

Nirup Synchrome Limited Vs. B. Sudhakar Reddy

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

S. Parvatha Rao, President: 1. This is an appeal preferred by the opposite party in C.D. No. 425/1991 on the file of the Cuddapah District Forum. The complainant in that C.D. is the respondent before us. The case of the complainant before the District Forum was that he held 100 equity shares of the Nirup Synchrome Limited (the Company for short) under registered folio No. B1497 since 17.5.1990 and that the Company gave rights offer to all its equity share holders on 1 : 1 ratio and issued letters of offer to its share holders dated 17.9.1990. The issue was open on 24.9.1990 and was originally closed on 25.10.1990 but the last date for receiving the composite applications was extended upto 15.11.1990. The grievance of the complainant was that he did not receive the letter of offer and inspite of addressing letters dated 15.10.1990 and 13.11.1990 which were received by the Company, he was not given the letter of offer and the application form for applying for the shares offered on rights...

Satyanarayana Singh Vs. Y. Maniamma

Court: Andhra Pradesh

Reported in: 1999(1)ALD305; 1999(1)ALT298

1. This revision is preferred against the order dated 24-7-1998 passed by the Rent Control Appellate Authority-cum-Additional Chief Judge, City Small Causes Court, Hyderabad dated 24-7-1998. Tenant is the revision petitioner.2. The respondent-landlady filed petition in RC No.379 of 1990 before the learned III Additional Rent Controller, Hyderabad, seeking eviction of the revision petitioner. Her case is that she is the owner of the mulgi bearing M.No. 15-5-652 and a room attached thereto situated at Ashok Bazar, Afzalgunj, Hyderabad, having purchased the same under Ex.P2 sale-deed dated 2-8-1974. She rented it out to the revisioner petitioner on monthly rent. The eviction petition was filed on the ground of wilful default in payment of rentals and bona fide personal requirement. The revision petitioner-tenant filed a counter denying the averments made by the landlady. In paragraph 1, of the counter, the revision petitioner averred as follows:'Allegations in the petition under reply are...

P. Veeranna Vs. Regional Transport Officer and Secretary, Regional Tra ...

Court: Andhra Pradesh

Reported in: 1999(1)ALD460

ORDERP. Venkatarama Reddi, ACJ 1. The writ petition is filed questioning the demand notice issued by the respondent demanding tax of Rs.29,810/- tor the quarter ending 30-9-1997 on the allegation that the vehicle was plied as a stage carriage on the date of check on 20-11-1997. The petitioner submitted the explanation. Except saying that the explanation is an afterthought, the respondent has not adverted to the point made out in the explanation nor gave any reasons for rejecting the same. This is not what is expected of a quasi-judicial functionary charged with the duty of determining the tax liability. The taxing authority is supposed to pass a reasoned order after applying its mind to the explanation. Whether or not the explanation is correct is not for us to decide. We are finding fault with the manner in which the decision has been arrived at. We, therefore, set aside the impugned order and direct the respondent to pass a fresh order considering the explanation of the petitioner an...

Hyderabad Wire and Allied Products Vs. Commissioner of Commercial Taxe ...

Court: Andhra Pradesh

Reported in: 1999(1)ALD487; 1999(1)ALT417

ORDERP. Venkatarama Reddi, ACJ 1. This Batch of Special Appeals filed by the assessce under Section 23 of A.P. GeneralSales Tax Act arise out of the orders passed by the Commissioner of Commercial Taxes in exercise of power of revision vested in him under Section 20(1) of the said Act. In exercise of such power, the Commissioner by the impugned orders daled 31-7-1998 set aside the order of the appellate Deputy Commissioner (CT) and restored the orders of the Assessing Authority. The Appellate Deputy Commissioner by his common order dated 8-8-1994 set aside the assessments made by the Commercial Tax Officer on the disputed turnover relating to the Assessment Years - 1983-84, 1984-85, 1988-89 and 1989-90. For the Assessment Years - 1990-91 and 1991-92, a similar order was passed by the appellate authority in July, 1994. The appellate authority granted relief on the disputed turnover representing the tax assessed on the sales of wires. The relief was allowed on the ground that the wire ro...

Unity Wire Industries, Sec'bad Vs. Commissioner of Commercial Taxes, A ...

Court: Andhra Pradesh

Reported in: 1999(1)ALD634; 1999(1)ALT475

ORDERP. Venkatarama Reddi, ACJ 1. These Special Appeals preferred by the assessee under Section 23 of the A.P. General Sales-tax Act arise out of the order of the Commissioner of Commercial Taxes passed under Section 20{1) of the Act. The relevant assessment years are 1983-84, 1984-85,1988-89, to 1991-92. Against the assessments made for these years, the appellant preferred appeals before the Appellate Deputy Commissioner, Ptinjagutta, Hyderabad seeking relief on the sale turn-over of wires drawn out of tax suffered wire rods. The relief was granted based on the decision of the Supreme Court in Telangana Steel Industries and others v. Slate of Andhra Pradesh and others, : 1994(73)ELT513(SC) .2. The appeals were filed with enormous delay. The appeals for the years 1983-84 and 1984-85 were preferred on 28-4-1990, whereas the appeals for the other four years were filed on 2-4-1994 and 6-4-1994. The delay is about three years for the assessment years 1983-84, 1984-85, 1988-89 and 1989-90. ...

Kottu Acharao Vs. Joint Collector and Additional District Magistrate a ...

Court: Andhra Pradesh

Reported in: 1999(3)ALT48

ORDERG. Bikshapathy, J.1. The order of the first respondent the Joint Collector and Addl. District Magistrate, East Godavari at Kakinada cancelling the Certificate of Social Status of the petitioner is assailed in this writ petition.2. According to the petitioner, he belongs to Kondakapu, which is recognised as Scheduled Tribe. However, the first respondent issued an order dated 30-11-1989 cancelling the certificate of social status and hence this writ petition.3. In the counter it is stated that a show-cause notice was issued to the petitioner on 9-8-1989 to which he submitted his explanation on 17-8-1989 and thereafter enquiry was conducted on various dates but the petitioner did not appear before the authorities along with the relevant documents but requested to permit him to represent his case through advocate and thus he was given an opportunity to submit his explanation and to appear through his Advocate on 23-9-1989. It is further stated that even on that day the petitioner neit...