Andhra Pradesh Court April 1998 Judgments

Commissioner of Income-tax, Visakhapatnam Vs. Attili Narayana Rao, Vis ...

Court: Andhra Pradesh

Reported in: 1998(3)ALD827; (1999)151CTR(AP)149; [1998]233ITR10(AP)

ORDERS.V. Maruthi, J.1. At the instance of the Revenue the following questions are referred:1. Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was correct in holding that the amount realised by the sale of assessee's interest in the property was only Rs.4,33,960 i.e. Rs. 5,62,980/-minus Rs. 1,29,020? 2. Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was correct in holding that the amount realised under the charge or mortgage by the Government by public auction does not partake the character of full value of consideration' envisaged under Section 48 of the IT. Act ? 3. Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal was justified in holding that the amount payable by the assessee in discharge of the mortgage debt to the Government on the sale of property was an expenditure incurredtowards the cost of acquisition of the capital asset and deductible under...

Neelapala Suryanarayana and ors. Vs. Union Bank of India and anr.

Court: Andhra Pradesh

Reported in: 1998(4)ALD24; 1998(4)ALT407

ORDER1. Petitioners have claimed that the first respondent (hereinafter referred to as the 'Bank') has empanelled Junior Management Grade/Scale-I Officers for the purpose of next promotion to Middle Management, Grade/ Scale II (General Banking Officers) as per Staff Circular No.3290 dated 27th May, 1988, illegally arbitrarily, and in violation of Articles 14 and 16 of the Constitution of India. It is therefore claimed that the said empanelled list, be set aside and it be declared that petitioners are entitled to be empanelled for the purpose of promotion to the MiddleManagement Grade/Scale-II (Central Banking Officers) and they be included in the list circulated along with Staff Circular No.3290 dated 27th May, 1998 with all consequential., benefits. This is the writ sought.2. The main grounds, on which such writ is sought, may be stated. The promotions in the Bank are governed by Promotion Policy for the Officers under Regulation No.17 of the Bank, for Officers Service Regulations, 19...

Christian Medical Centre Vs. A. Shajahan

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

S. Parvatha Rao, President: 1. In support of the application for condoning the delay of 46 days in presenting the appeal in the original affidavit of February, 1998 it is stated as follows: The order of the District Forum is received by our Advocate on 20.12.1997, though dated 12.12.1997. The order has to be studied at various levels before filing appeal. The appeal could not be filed within the prescribed period of thirty days due to administrative delays and obtaining permission from the higher Authorities i.e., Chairman, Council of Christian Hospitals, Bangalore. There are no laches or negligence in filing the appeal. 2. The learned Counsel for the petitioner/ appellant took time to file a better affidavit and thereafter in the affidavit of the Medical Director of the applicant the reason for the delay is stated as follows: The order of the District Forum was delivered to our Advocate on 20.12.1997 and the same has been delivered to us. Before filing the appeal we have called remark...

M. Sundar Raju Vs. Manging Director, Apsrtc and Another

Court: Andhra Pradesh

Reported in: 1998(3)ALD36; 1998(2)ALT565; (1999)ILLJ685AP

ORDER1. The petitioner's father was serving as Leading Hand in A,P. State Road Transport Corporation and he died in harness on 15-10-1995. The petitioner made an application on 15-2-1996 seeking appointment to a suitable post in the Corporation on compassionate grounds. The petitioner's claim was, however, rejected by the respondents by the impugned proceedings dated 2-11-1996 on the ground that one of the sons of the deceased employee, namely, Sri M. Sekhar was already employed in the Corporation and, therefore, the claim of the petitioner for appointment on compassionate grounds could not be considered. This action of the Corporation is assailed in this Writ Petition.2. Sri Viswanatham, the learned Counsel for the petitioner would contend that the impugned action of the respondents is arbitrary and unreasonable. On the other hand, the learned Standing Counsel for the Corporation would support the action.3. It cannot be gain-said that the right to be considered for appointment on comp...

B. Anand Mohan Vs. Government of Andhra Pradesh and Others

Court: Andhra Pradesh

Reported in: 1998(3)ALD231; 1998(2)ALT759

ORDERUmesh Chandra Banerjee, C.J. 1. Since the decision of the Supreme Court in Syed Yokoob's case Syed Yakoob v. K.S. Radhakrishnan, : [1964]5SCR64 the law as regards the jurisdiction of the High Court in the matter of issuance of a Writ of Certiorari is well settled and one need not dilate much on that score, excepting however recording that the jurisdiction as conferred under the Constitution is a supervisory one and the High Court exercising such jurisdiction is not entitled to act as an appellate Court. Appreciation of evidence cannot be had by the High Court and the High Court is, though, authorised to correct an error of law apparent on the face of the record, but an error effect, however grave it may appear to be, cannot be interfered with in exercise of powers under Article 226 of the Constitution. It is, however, to be noted that in regard to a finding of feet recorded by the Tribunal, a Writ of Certiorari can be issued, if it is shown that in recording the said finding the T...

Zilla Grandhalaya Samstha Employee's Association, Chittor Dist. Vs. Se ...

Court: Andhra Pradesh

Reported in: 1998(3)ALD497; 1998(3)ALT692

ORDER1. The petitioner, Zilla Grandhayala Samastha Employees' Association, Chittoor District represented by its President K.J. Madhavudu, filed this writ petition questioning the validity of Memo No.15/Lib.2/95, dated 3-6-1995 and Memo No.909/Lib.2/95, dated 22-34996 issued by the 1st respondent-Government.2. The sum and substance of the impugned Memos is that the proposal sent by the Director of Public Libraries (hereinafter referred to as 'the Director') for absorption of the attenders working in the libraries functioning at Mandal Head Quarters in Chittoor District in the last grade service was negatived by the Government in its first Memo dated 3-6-1995 by stating that the A.P. (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structure) Act 2 of 1995 (hereinafter referred to as 'Act 2 of 1994) and the orders issued in G.O. Ms. No.212 Finance and Planning Department dated 22-4-1994 for regularisation of Daily Wage /NMR/ Consolidated pay emp...

K.V. Reddy and anr. Vs. Assistant Commissioner of Income Tax, Hyd. and ...

Court: Andhra Pradesh

Reported in: 1998(3)ALD543; [1998]93CompCas287(AP); (1999)151CTR(AP)24; [1998]232ITR306(AP)

ORDERS.V. Maruthi, J 1. The two petitioners were the Directors of M/s. Drill Rock Engineering Company (P) Ltd. Secundcrabad, from 15-9-1976 till 1-7-1984. On 1-7-1984 they have resigned from the Board of Directors of the said company. The Company was distributor for M/s. Consolidated Pneumatic Tools Company India Limited for their compressors and pneumatic tools. For the assessment years 1978-79 to 1988-89 theCompany was due income-tax to the Department of Income-Tax. There was also settlement before the Settlement Commission under the Income-Tax Act. The Board of Directors who assumed office after the resignation of the petitioners agreed before the Settlement Commission for total tax liability of Rs.64,27,371/- for the assessment years 1978-79to 1988-89. Pursuant to the agreement before the Settlement Commission proceedings were initiated for recovery of the said amount against the Company and the said proceedings are pending. However, by the impugned proceedings dated 10-2-1998 the ...