Andhra Pradesh Court February 2001 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Government of A.P. Vs. P. Sadananda Murthy and Another
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALD164; 2001(2)ALT117
ORDERS.B. SINHA, CJ 1. Although the matter was listed under the heading 'for interlocutory orders', with the consent of the parties, hearing of the main writ petition itself was take up.2. The writ petitioner is aggrieved by an order dated 23-11-1998 passed in OA No.5118 of 1992 on the file of the Andhra Pradesh Administrative Tribunal.3. The only question which arose before the learned Tribunal and before this Court is as to whether the departmental proceedings initiated against the respondent by the State was maintable.4. The learned Tribunal, inter alia, held that having regard to the provisions of A.P. Civil Services (Disciplinary Proceedings Tribunal) Act, 1960 (hereinafter called as 'the Act'), which has been amended by A.P. Act No.6 of 1993, the State has lostjurisdiction to initiate departmental proceedings and in terms thereof, it ought to have referred the matter to the Tribunal under the Act.5. The learned Counsel for the petitioner has drawn our attention to a decision of t...
New India Assurance Company Limited, Hyderabad Vs. G. Sarada Prasad an ...
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: II(2001)ACC457; 2001(2)ALD161; 2001(2)ALT100
ORDERBilal Nazki, J. 1. A claim petition was decided by the Tribunal granting compensation of Rs. 400 lakhs to the claimants. This was challenged by way of two appeals. One appeal had been filed by the claimants seeking enhancement of the compensation and the other appeal had been filed by the Insurance Company challenging the award. The appeal filed by the Insurance company was numbered as CMA No.1017 of 1991 and the claimants appeal was numbered as CMA No. 1702 of 1991. It appears that the appeal filed by the claimants came to the decided first bythe learned single Judge of this Court and it was decided on 3rd December, 1997. The learned single Judge only increased the compensation by an amount of Rs.30,000/-. Rs.15,000/- were awarded towards loss of the estate and Rs.15,000/- for the loss of consortium. The appeal was decided after hearing the learned Counsel for the Insurance Company. The Insurance Company did not dispute the liability of the Insurance Company even when this appeal...
Coromandal Finance Co., Ltd., Hyd. Vs. Commissioner of Commercial Taxe ...
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALD497; 2001(3)ALT238
ORDERS. Ananda Reddy, J 1. In this Batch of special appeals and TRCs the common question that arise for consideration is what is the taxable event in the course of deemed sale as referred to in Section 5-E of the A.P. General Sales Tax Act (hereinafter referred to as 'the Act').2. In all these special appeals, the turnover represents the lease rent receipts in respect of the goods purchased from outside the State of Andhra Pradesh and lease out in the State of Andhra Pradesh under the leased agreements executed prior to 1-7-1985. the assessing officer subjected the said receipts to tax observing that the goods leased out are not subjected to tax under the APGST Act. Therefore, the lease receipts after 1-7-1985 are exigible to tax under Section 5-E of the APGST Act. Accordingly, such lease rentals are subjected to tax. On appeal, the Appellate Deputy Commissioner allowed the appeals accepting the claim of the assessee. However, the Commissioner of Taxes revised the said appellate orders...
J. Janaki Ramaiah Vs. Government of Andhra Pradesh and Others
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALD256; 2001(2)ALT97
ORDERS.B. Sinha, CJ 1. Although this matter was listed under the heading, 'for interlocutory orders', by consent of the parties, the main writ application was treated as on the day's list for hearing.2. The petitioner herein is aggrieved by an order dated 29-6-1998 passed by the A.P. Administrative Tribunal in OA No.5179 of 1996 whereby and whereunder his application for setting aside an order of punishment and dismissed.3. The petitioner was an employee of the State. He retired in the year 1993. However, purported to be on the charge of defalcation, disciplinary proceedings have been initiated and a punishment was imposed on him in the year 1995. A criminal case was also initiated against the petitioner which ended in acquittal.4. The only question which arises for consideration is as to whether the impugned order of punishment was illegal.5. There cannot be any doubt whatsoever that after an employee retires from service, only in terms of the provisions of Rule 9(2) of the Pension Ru...
Posina Ramachandraiah and Others Vs. State of A.P. and Another
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALD502; 2001(2)ALT424
ORDERSatyabrata Sinha, CJ 1. Thisapplication is directed against an order dated 28th August, 1997 passed by the Land Reforms Appellate Tribunal, East Godavari, Kakinada in LRA No.15 of 1996 whereby and whereunder the appeal preferred by the petitioner herein was dismissed.2. In view of the point that involves for consideration of this Court, it is not necessary to state the fact of the matter in details. Suffice it to point that the declarant Ramachandraiah was held to be holding as on the notified date, 1.3557 standard holdings in excess of the ceiling limit by order dated 13-3-1976 passed by the Land Reforms Tribunal, Kakinada, East Godavari District. The matter went up to the Supreme Court of India and the order of the Land Reforms Tribunal was upheld. The declarantRamachandraiah in the said land ceiling case died during the pendency of the proceedings before the Land Reforms Tribunal and his wife Venkataratnamma was brought on record. It appears that the said Venkataratnamma also d...
Spares Corporation, Dwarakanagar, Visakhapatnam Vs. State of Andhra Pr ...
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALD599; 2001(2)ALT559
ORDERS. Ananda Reddy, J 1. These tax revision cases by the assessee are directed against the common order of the A.P. Sales Tax Appellate Tribunal. As common issue is involved, they are disposed of by this common judgment.2. The assessee i.e., Spares Corporation, Visakhapatnam, is a registered dealer under A.P. General Sales Tax Act (APGST) as well as the Central Sales Tax Act (CST). It imports spares from the foreign countries as well as other States and sells to the fishing trawlers for consumption in the course of fishing operations. According to the assessee, the disputed sales are the sales affected in the course of exports. Therefore, the sales are not exigible to tax under the provisions of the APGST as well as CST Acts. This claim was not accepted by all the authorities under the statute. Hence, the present tax revision cases.3. The learned Counsel for the petitioner contended that the relevant terms including the term export were not defined under the provisions of either the ...
G. Mareppa Vs. T. Padmavathi Bai and Others
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(5)ALD482; 2001(4)ALT747
ORDER1. This is a civil revision petition filed under Article 227 of the Constitution of India against the judgment dated 10-3-2000 in ATA No. 2 of 1989 on the file of the learned Additional District Judge, Madanapalle. The learned Additional District Judge confirmed the order passed by the Principle District Munsif-cum-Tenancy Tribunal, Madanapalle on 18-7-1989 in ATC No. 2 of 1980. The petitioner herein is the tenant. The matter arises under the Andhra Pradesh (Andhra Area) Tenancy Act (for short 'the Act').2. The respondents filed ATC No. 2 of 1980 under Sections 10(3), 13 and 16(i) of the Act for eviction of the petitioner herein from the petition schedule property and for delivery of the same. The Tribunal allowed the ATC No. 2 of 1980 against which the petitioner herein preferred an appeal in ATA No. 2 of 1989. The learned appellate Judge allowed the said appeal on merits. The same was set aside by this Court in VP No. 4332 of 1991 remitting the matter for fresh consider by the a...
Rajlaxmi Trading Co. Vs. Commissioner of Income-tax and anr.
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALT549; (2001)169CTR(AP)140; [2001]250ITR581(AP)
S. Ananda Reddy J.1. This appeal by the assessee directed against the order of the Income-tax Appellate Tribunal in I.T.A. No. 1922 of 1995 dated August 17, 2000, for the assessment year 1991-92. The assessee was a regis-tered firm. The said firm was dissolved on August 31, 1990, and upon the dissolution, one of the partners took over the assets at book value of Rs. 2,17,555. The Assessing Officer applied the provisions of Section 45(4) of the Income-tax Act, 1961, and held that the fair market value of the property so transferred was Rs. 5,36,100 as determined by the District Registrar, Ranga Reddy District. The difference between the amount determined by the District Registrar and the amount of written down value (book value) of the asset in question was added in the hands of the assessee-firm as short-term capital gains, which was to the extent of Rs.3,18,545. The assessee-firm carried the matter in appeal to the Commissioner (Appeals). The Commissioner (Appeals) did not agree with ...
Anandi Roller Flour Mills Ltd. Vs. Commissioner of Commercial Taxes
Court: Andhra Pradesh
Decided on: Feb-02-2001
Reported in: 2001(2)ALT286; [2001]122STC597(AP)
S. Ananda Reddy, J.1. This special appeal is directed against the order of the Commissioner of Commercial Taxes passed in exercise of revisional powers under Section 20 of the Andhra Pradesh General Sales Tax Act, 1957.2. The assessee Anandi Roller Flour Mills, Hyderabad, was provisionally assessed by the Commercial Tax Officer for the period from May 1, 1991 to December 31, 1991 under the Central Sales Tax Act, on the gross and net turnover of Rs. 26,56,160 and levied tax at the rate of 2.5 per cent plus surcharge. The assessee-dealer carried the matter in appeal to the Appellate Deputy Commissioner, who allowed the appeal on the ground that wheat and wheat products are exempted by virtue of the notification issued in G.O. Ms. No. 377, Revenue Department, dated May 2, 1991, which exempts from the levy of tax payable on the sale or purchase of wheat and wheat products by the roller flour mills within the State for a period of five years with effect from the date of publication of the n...
R. Rambabu Vs. Apsrtc, Musheerabad, Hyderabad and Another
Court: Andhra Pradesh
Decided on: Feb-01-2001
Reported in: 2001(2)ALD260; 2001(2)ALT281
ORDER1. This appeal is directed against a judgment and order dated 8-12-2000 passed by a learned single Judge of this Court in Writ Petition No.3357 of 1999 hereby and whereunder the writ petition filed by the appellant herein was dismissed. 2. The long and short of the story made out in the writ application is that despite existence of a renewal clause contained in an agreement dated 10-3-1993 providing for extension thereof for three terms, the notice impugned in the writ application was issued, which is in the following terms: 'The 3 years agreement period of licence of Pop-Corn stall at Guntur bus station will be completed on 28-2-1999 and no provision for further extention. Therefore, you are advised to vacate the premises on 28-2-1999 A.N. duly payingall the dues if any.' 3. Clause (1) of the agreement dated 10-3-1993, whereupon the entire case of the appellant rests, reads thus: '1. The period of licence is from 1-3-1993 to 28-2-1996. Licence is given for a period of three years...
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 12
- Next ›
- Last »