Andhra Pradesh Court February 2000 Judgments

Commissioner of Customs and Central Excise, Hyd. Vs. Agrasen Syntex Pr ...

Court: Andhra Pradesh

Reported in: 2000(2)ALD645; 2000(121)ELT583(AP)

ORDERP. Venkatarama Reddi, J.1. Inthese applications under Section 35-G(3) of the Central Excise Act, the Revenue seeks reference of the following question of law framed by the learned Standing Counsel.Whether the penalty provisions of the Central Excise Act, 1944 are applicable to the administration of Central Excise Duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 or not?2. The Tribunal declined to refer the question to the High Court. The Tribunal followed the Division Bench decision of the Delhi High Court in Pioneer Silk Mills Private Limited v. Union of India, 1995(80) ELT 507, and held that in the absence of a specific provision for levy and collection of penalty under the provisions of Additional Duties of Excise (Goods of Special Importance) Act, 1957, the penalty provisions contained in the Central Excise Act cannot be read into the provisions of the former Act. The view taken by the Delhi High Court is fully supported by the decision of the ...

Vyshnavi Appliances Private Ltd., Secunderabad Vs. Central Board of Di ...

Court: Andhra Pradesh

Reported in: 2000(3)ALD297; 2000(3)ALT410

ORDERP. Venkatarama Reddi, J 1. The petitioner filed a declaration under the Voluntary Disclosure of Income Scheme introduced by the Finance Act of 1997, on 30-12-1997 under Section 67 of the Act. The petitioner ought to have paid the tax at the latest on 30th March, 1998 with interest at the rate of 2% for every month or part thereof calculated from the date of filing the declaration. Sub-section (2) of Section 67 requires that the proof of payment of tax shall be filed within the period of three months from the date of filing the declaration. Sub-section (2) enjoins that if the declarant fails to pay the tax in respect of the voluntarily disclosed income before the expiry of three months from the dale of filing of the declaration^ the declaration shall be deemed never to have been made under the scheme. The petitioner paid the lax on 31-3-1998. No explanation has been given for the delay of one day in payment of tax. The petitioner applied to the Central Board of Direct Taxes purport...

Pagidimarri Suvarna and Others Vs. Kota Venkateswarlu and Another

Court: Andhra Pradesh

Reported in: II(2000)ACC221; 2002ACJ726; 2000(3)ALD586; 2000(3)ALT453

1. The claimants in OP No.901 of 1990 filed this appeal questioning the order of the Motor Accidents Claims Tribunal, Nalgonda dated 27-4-1993.2. The first appellant is the wife of the deceased and the appellant Nos.2 and 3 are the sons of the deceased and the appellant No.4 is the mother of the deceased. The first respondent is the owner of the offending vehicle i.e., jeep Bearing No.AAY No.4390 and the second respondent is the Insurance Company with whom the jeep was insured.3. The brief facts of the case are that the deceased Sri Shekar and his two sons while returning from Nakrekal of Nalgonda District in a jeep Bearing No.AAY 4390 belonging to the first respondent the accident took place due to the rash and negligent driving of the driver of the jeep and the driver of the lorry which were driven in a high speed resulting in accident in which deceased Shekar and his sons died. The accident took place on 17-9-1990. Hencethey claimed for total compensation amount of Rs.3,00,000/-.4. ...

V.V. Bhaskara Rao Vs. the Chief General Manager, State Bank of India, ...

Court: Andhra Pradesh

Reported in: 2000(2)ALT264; (2000)IILLJ128AP

ORDERR. Ramanujam, J.1. The petitioner, who is working as a Middle Management Officer Grade-II, in State Bank of India (for short 'the Bank), filed this Writ Petition praying for issue of a Writ of Certiorari calling for the records relating to the appellate order issued by the Local Board, 4th respondent herein, communicated by the Chief General Manager of the Bank, 1st respondent herein, through his letter (2-4)(DPC) No.378 dated 15-2-1989 and the punishment order issued by the General Manager of the Bank, 3rd respondent herein, in his letter (2-4)(DPC) No.1038 dated 10-5-1988, and for quashing the same.2. The petitioner was working at Ellamanchili Branch of the Bank, as its Manager during the period 28-7-1979 to 23-11-1981. On 18-10-1986 the Chief General Manager and the Disciplinary Authority issued a charge memo to the petitioner listing out certain serious irregularities/lapses alleged to have been committed by him in sanction and conduct of advances and called upon him to submit...

Vyshnavi Appliances (P) Ltd. Vs. Central Board of Direct Taxes and anr ...

Court: Andhra Pradesh

Reported in: (2000)161CTR(AP)447; [2000]243ITR101(AP)

P. Venkatarama Reddi, J.The petitioner filed a declaration under the Voluntary Disclosure of Income Scheme introduced by the Finance Act of 1997, on 30-12-1997, under section 67 of the Act, The petitioner ought to have paid the tax at the latest on 30-3-1998, with interest at the rate of two per cent for every month or part thereof calculated from the date of filing the declaration. Sub-section (1) of section 67 requires that the proof of payment of tax shall be filed within the period of three nionths from the date of filing the declaration. Sub-section (2) enjoins that if the declarant fails to pay the tax in respect of the voluntarily disclosed income before the expiry of three months from the date of filing of the declaration, the declaration shall be deemed never to have been made under the scheme (emphasis here italicised in print supplied). The petitioner paid the tax on 31-3-1998. No explanation has been given for the delay of one day in payment of tax. The petitioner applied t...

B. Prasada Rao Vs. Branch Manager, Bank of Baroda

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

S. Parvatha Rao, President: 1. This complaint was presented on 14.11.1996 by one B. Prasada Rao stating that he had made three fixed deposits with the opposite party Bank, (1) of Rs. 3,03,403/- as of 19.8.1995 for a period of 120 days maturing on 17.12.1995 (evidenced by TDR/94/B. No. 682521, dated 21.11.1995, (2) of Rs. 1,44,988/- for a period of 105 days maturing on 31.12.1995 (evidenced by TDR/94/B. No. 682826, dated 21.11.1995), and (3) of Rs. 28,000/- for 46 days maturing on 8.1.1996 (evidenced by TDR/94/B. No. 682529 dated 23.11.1995 and that inspite of his several requests, representations and personal approaches the opposite party did not repay the maturity amounts. He also stated in his complaint that he got issued a legal notice through his Advocate dated 6.8.1996 to the opposite party demanding release of the amounts covered by the three deposits with 24% interest and claiming compensation of Rs. 1,00,000/- towards loss and injury to him for the inaction of the opposite part...