Andhra Pradesh Court February 1998 Judgments
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Xl Telecom Ltd., Hyderabad Vs. Superintendent of Central Excise, Hyder ...
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(2)ALD230; 1998(2)ALT722; 1999(105)ELT263(AP)
ORDERS.V. Maruthi, J.1. These three writ petitions are disposed of by a common judgment as the issue involved is common to all the writ petitions.2. WP No.8818/97 is filed by XL Telecom Limited, Hyderabad questioning the circular issued by the Central Board of Excise and Customs, declaring that the process of putting together duty paid articles into a container like carton, kit etc. and bringing into existence a new commercially distinct product namely 'Cable jointing Kits' amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 (in short 'the Act') and classifying the same under heading 85,47 of the Central Excise Tariff Act, 1985. The circular number is 308/24/97-CX, dated 27-3-1997. By virtue of the said circular, the cable jointing Kits were made liable for excise duty under Central Excise and Salt Act, 1944.3. The petitioner lays underground telephone cables. These cables are made up of several pairs of wires which are all enclosed in a single sheath. There is li...
State of A.P. Vs. Hyderabad Chemicals Supplies Ltd.
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(2)ALD489
ORDERT.N.C. Rangarajan, J.1. This Revision is filed against the order of the Sales Tax Appellate Tribunal deleting the penalty imposed under Section 5-B(2) of the Andhra Pradesh Genera! Sales Tax Act, 1957 (for short 'the Act'). The facts found by the Tribunal are that the assessee was manufacturing pesticides, and for the purpose of packing those pesticides corrugated boxes are required. In order to get the corrugated boxes, it issued declaration forms in Form G2 to the sellers of craft paper and purchased the same. The paper so purchased was given to a unit which was making boxes on job work to whom only labour charges were paid and the boxes so made were actually utilised by the assessee for packing the chemicals manufactured by the assessee. The Assessing Authority was of the opinion that the issue of G-forms for the purchase of paper was an improper utilisation of the concession allowed under Section 5(B) because the paper was not used in the assessee's industry/ manufacturing uni...
Unnamatla Appa Rao Vs. Tadepalligudem Municipality
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(2)ALD720; 1998(3)ALT140
1. S.A.No.234/90 is filed against A.S.No. 108/87. A.S.No.108/87 is filed againstO.S.No.44/1984;SANo.247/90 is filed aganstAS.No.111/87. A S.No, 111/87 is fled against O. S.No.72/1984.SANo.248/90 is filed against AS.No.10e/87;A.S.No. 106/87 and Cross-objections were filed against O. S.No. 67/1984.2. In all the three Second Appeals the plaintiffs are the appellants. All the three suits were filed for declaration of their title and for injunction restraining the Municipality from interfering with their possession in respect of the plaint schedule property. The facts in briefinO.S.No.44/1984 are as follows:3. The plaint schedule site is 400 square yards. Originally it is a part of Mokasu Inam cultivable land covered by Block Survey No.215. A'DharmaCheruvu'calledas'Siddi Cheruvu1 existed in a part of the said Block SurveyNo.215. There is aroad called Koderu Nallajerla Road towards west of the Block. To the East and West of Koderu Nallajerla Road 'Chenchu' community people occupied and raise...
Chakravarthula Venkata Raghavacharyulu and ors. Vs. Jeenu Viswanadham ...
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(2)ALD776; 1998(2)ALT700
1. This is yet another old appeal where the parties do not survive till the case reached hearing. In this appeal the sole respondent passed away. His wife, who was brought on record as his legal heir, did not choose to appear. Hence she was set ex parte. 2. The brothers of the deceased respondent filed CMP. 1145/96 to be brought on record as legal heirs of deceased respondent but the CMP was dismissed by a separate order dated 23-1-97 and the appeal was taken up for hearing. 3. This appeal is directed against the judgment and decree in O.S.No.137/1979 on the file of the I Additional Subordinate Judge, Kakinada decreeing the suit with costs filed for specific performance, directing the defendants/appellants to execute the registered sale deed conveying the plaint 'A' schedule property to the respondent/plaintiff on depositing an amount of Rs.7,572/- into the Court. 4. Defendants are the appellants herein. The suit was filed by the respondent/plaintiff for specific performance of agreeme...
Kolasani Naga Koteswari Alias Yelavarthi Nagakoteswari Vs. K. Rajasekh ...
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(2)ALD716; 1998(1)ALT558; II(1998)DMC187
ORDERMotilal B. Naik, J 1. Appellant is the wife of the respondent. She suffered a decree of divorce in O.P.No.121 of 1994 dated 15-3-1995 on the file of the Principal Subordinate Judge, Tenali.2. The respondent-husband instituted the said O.P.No.121 of 1994 on the file of the Court of the Subordinate Judge, Tenali under Section 13(1)(ia)(ib) of the Hindu Marriage Act seeking dissolution of the marriage on the grounds of cruelty and desertion on the part of the appellant-wife.3. The respondent-husband has averred in his petition that his marriage with the appellant took place on 15-1-1992 as per Hindu Customs at Nidubrolu in the house of the wife's parents. The appellant-wife joined the society of the respondent-husband and the marriage was consummated. The parties set up their family at Chilumuru and lived happily for one month. According to the respondent-husband, the wife developed aversion towards him within a short period of one month from the marriage for no reasons and used to p...
K. Durga Rani and anr. Vs. Appropriate Authority, It Dept., Bangalore ...
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: 1998(3)ALD133
ORDER1. This is a writ of certioriari calling for the records relating to the order No.AA/Hyd/6 (08) 9/96-97 dated 3 M2-1906 under Section 269UD(1) of the Income Tax Act, 1961 passed by the appropriate authority (Income-tax Department, Bangalore) and to quash the same.2. The facts in brief are that the first petitioner is Smt. K. Durga Rani and another and the second petitioner is Kattegummala Sarala Reddy. The second petitioner is the owner of House-No.8-2-294/S2/A/1143, Plot No.1143, Road No.58, Jubilee Hills. An agreement of sale of the said property for Rs.36 lakhs was entered into by the second petitioner with the first petitioner. Pursuant to the said agreement the first petitioner paid(i) Rs.5,00,000/- through Bankers cheque dated 20-4-1996(ii) Rs.4,00,000/- through cheque dated 14-5-1996(iii) Rs.5,00,000/- through Bankers cheque dated 25-5-1996.All the cheques were drawn on Allahabad Bank. The said amounts were paid as advance. The property consisting of a building with ground ...
Ramakrishna Cine Studio Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: [1998]233ITR277(AP)
S.V. Maruthi, J.1. The assesses is Ramakrishna Cine Studios. The relevant assessment years are 1980-81 and 1981-82. The Income-tax Officer treated the film subsidy of Rs. 2 lakhs received by the assessee as revenue receipt in these two years. On appeal, the Commissioner of Income-tax (Appeals) upheld the same. The Tribunal relying on its own order in the assessee's own case for the assessment year 1979-80 held that the film subsidy received is revenue receipt. The assessee also contended that levy of interest under Section 217 of the Income-tax Act is not justified, while the Revenue contended that in the assessment year 1980-81, the Inspecting Assistant Commissioner has waived the interest levied under Section 217 and in the assessment year 1981-82 the interest levied under Section 217 of the Act is reduced to Rs. 15,000. Since, the assessee has moved for waiver of interest it is not a case where the very levy of interest under Section 217 is challenged. He also relied on the judgment...
Smt. K. Durga Rani and Another Vs. Appropriate Authority and Another.
Court: Andhra Pradesh
Decided on: Feb-02-1998
Reported in: [1998]231ITR472(AP); [1998]100TAXMAN492(AP)
This is a writ of certiorari calling for the records relating to the order No. AA/Hyd/6 (08) 9/96-97 dated December 31, 1996, under section 269UD(1), Income-tax Act, 1961, passed by the appropriate authority (Income-tax Department, Bangalore) and to quash the same.The facts in brief are that the first petitioner is Smt. D. Durga Rani and another and the second petitioner is Kattegummala Sarala Reddy. The second petitioner is the owner of house No. 8-2-294/82/A/1143, plot No. 1143, road No. 58, Jubilee Hills. An agreement of sale of the said property for Rs. 36 lakhs was entered into by the second petitioner with the first petitioner. Pursuant to the said agreement, the first petitioner paid :(i) Rs. 5,00,000 through bankers cheque dated 20-4-1996;(ii) Rs. 4,00,000 through cheque dated 14-5-1996;(iii) Rs. 5,00,000 through bankers cheque dated 25-5-1996.All the cheques were drawn on Allahabad Bank. The said amounts were paid as advance. The property consisting of a building with ground f...
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