Andhra Pradesh Court July 2001 Judgments
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S.V. Narasaiah and Others Vs. P. Dharma Reddy and Others
Court: Andhra Pradesh
Decided on: Jul-12-2001
Reported in: 2001(5)ALD378
1. These three second appeals are filed against common judgment and decrees dated 26-3-1990 made in AS Nos. 173/1989, 174/1989 and 175/1989 on the file of the Additional Chief Judge-Cum-II Metropolitan Sessions Judge, Hyderabad, which arose against a common judgment and decrees in OS Nos. 2326/1979, 2493/ 1979 and 2492/1979 respectively on the file of the VII Assistant Judge, City Civil Court, Hyderabad. 2. The original suits and also the first appeals were disposed by a common judgment and the contentions in all the suits are common and similar, and therefore, these appeals are also disposed of by a common judgment. 3. The appellants in SA No. 450/1990 are the defendants in OS No. 2326/1979 and the respondents in AS No. 173/1989. The appellants in SA No. 451/1990 namely; V. Nagabhushanam is the plaintiff in OS No. 2493/1979 and the respondent in AS No. 174/1989. The appellant in SA No. 452/ 1990 namely Atluri Ashok, is the plaintiff in OS No. 2493/1979 and the respondent in AS No. 175...
Gopi Krishna Granites India Ltd. Vs. Deputy Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jul-12-2001
Reported in: [2001]251ITR337(AP)
S.R. Nayak, J. 1. This appeal preferred by the assesses under Section 260A of the Income-tax Act, 1961, for short 'the Act', is directed against the order of the learned Income-tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, dated December 10, 1999, for the assessment year 1996-97 in I. T. A. No. 195/Hyd/98 dismissing the appeal of the assessee and confirming the order of the Commissioner (Appeals)-II, Hyderabad, dated September 25, 1997. 2. The background facts leading to the filing of this appeal be stated briefly as under : The assessee filed its return of income declaring total loss of Rs. 3.25,74,046. The Assessing Officer, while processing the return under Section 143(1)(a) of the Act, has noticed that as per Form No. 3CD report, interest payments to financial institutions were debited to the profit and loss account but Rs. 89,90,523 remained unpaid. Since the assessee itself disallowed Rs. 55,90,832 on the account in the computation of income, the Assessing Officer has d...
B. Narasaiah and Co. Vs. State of A.P.
Court: Andhra Pradesh
Decided on: Jul-12-2001
Reported in: 2001(4)ALT387; [2002]127STC606(AP)
S.R. Nayak, J. 1. The question that arises for consideration in this tax revision case is whether the purchase of turmeric made by the petitioner/dealer from one Bantu Chinnaiah & Co.. Nizamabad is liable to be taxed in the hands of the petitioner as the first purchase of the goods.2. The petitioner is a dealer in turmeric and other goods. According to it, during the assessment year 1986-87, it purchased turmeric of the value of Rs. 3,48,440 from Bantu Chinnaiah & Co., Nizamabad, a registered dealer under the provisions of the A.P. General Sales Tax Act, 1957 (hereinafter referred to as 'the Act' for brevity). So claiming, the petitioner claimed exemption on a turnover of Rs. 3,48,440. The above claim of the petitioner was rejected by the assessing authority and that order has been confirmed by the Appellate Deputy Commissioner as well as the Tribunal, on the ground that the evidence placed before them do not disclose that the disputed turnover suffered tax and the seller of the goods ...
A.V.Y.L. Narsimha Murthy Vs. Principal Secretary, Govt. of A.P., Reven ...
Court: Andhra Pradesh
Decided on: Jul-12-2001
Reported in: 2001(5)ALT48
ORDERA. Gopal Reddy, J.1. The petitioner joined as Shoe Maker in S.V. Poor Home at Akkarapalle on 12-6-1978 managed by Tirumala Tirupathi Devastanam (T.T.D.) in the pay scale of Rs. 425-650. The pay scale of Shoe Maker working in the Medical Health Department of Government of Andhra Pradesh was fixed at Rs. 500-800 with effect from 1-4-1978 as per G.O.Ms.No. 235, Finance and Planning (FIG-Wing) PRC-I Department, dated 17-9-1979. In view of the same, the petitioner made a representation to the Executive Officer, T.T.D., 3rd respondent, to fix his pay scale at Rs. 500-800 on par with the Shoe Maker working in the Medical and Health Department, Government of Andhra Pradesh in terms of G.O.Ms.No. 235 dated 17-9-1979. The 3rd respondent addressed a letter dated 26-3-1986 to the 1st respondent in that regard. Again on 28-6-1987, the 3rd respondent addressed a letter to the 1st respondent requesting the latter to communicate the necessary orders fixing the time-scale of the petitioner. The 1s...
Chebolu Nooka Raju Vs. Kesam Rama Swamy and anr.
Court: Andhra Pradesh
Decided on: Jul-12-2001
Reported in: 2001(5)ALT460
ORDERP.S. Narayana, J.1. This civil revision petition is directed against an order in unnumbered E.P.No....... of 1998 in O.S.No. 382 of 1997 dt 21-8-1998 on the file of the III Additional Senior Civil Judge, Visakhapatnam.2. Execution petition was filed under Order 21 Rules 64 and 66 C.P.C. for sale of attached property before judgment. The office has taken an objection that in the decree schedule and the attachment list of the Amin the door number is mentioned as 33-25-12 but in the Municipal tax demand extract, encumbrance certificate and E.P. schedule door number is mentioned as 33-25-13 and hence the E.P. cannot be numbered unless the door number is amended. The Court below also observed that the subject matter of the E.P. is house property in Visakhapatnam Municipal Corporation and it will be identified through the door number only and consequently the E.P. was rejected. Aggrieved by the same the decree holder had filed the present civil revision petition.3. Sri K. Srinivas Rao, ...
Guttakonda Kanaka Durga Vs. State Election Commissioner, Govt. of A.P. ...
Court: Andhra Pradesh
Decided on: Jul-11-2001
Reported in: AIR2001AP519; 2001(4)ALT476
ORDERS.B. Sinha, CJ1. The petitioner herein is a candidate for the post of Member, Pedakurapadu Zilla Parishad TerritorialConstituency. She and respondents 4 and 5 herein filed nomination papers. The nomination papers filed by respondents 4 and 5 were accompanied by demand drafts of the prescribed amount drawn on Canara Bank. The third respondent purported to have entertained a doubt as to whether such a deposit is valid one and referred the matter to the first respondent herein for his opinion. However, according to the petitioner, without waiting for the opinion of the first respondent, the third respondent accepted the nomination of respondents 4 and 5 herein.2. Mr. T. Suryakaran Reddy, learned Counsel appearing on behalf of the petitioner submitted that having regard to the provisions contained in Rule 7 of the Andhra Pradesh Panchayat Raj (Conduct of Elections of Members and Sarpanch of Gram Panchayat, Members of Mandal Parishad and Members of Zilla Parishad) Rules, 1994. Such dep...
Shaw Wallace and Co., Ltd. Vs. Deputy Commercial Tax Officer, Secunder ...
Court: Andhra Pradesh
Decided on: Jul-11-2001
Reported in: [2002]125STC48(AP)
ORDERS.R. Nayak, J.1. In this batch of four writ petitions, the petitioners have assailed the constitutional validity of the Explanation to the definition of the term 'person' definedin clause (j) of Section 2 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Act No.22 of 1987), for short 'the Act' as well as Explanation No.1 to the First Schedule of the said Act as amended by Act No. 29 of 1996.2. The petitioner in WP No. 1304 of 1998 is M/s. Shaw Wallace and Company Limited, a Public Limited Company registered under the Companies Act, 1956. The petitioner company has its principal place of business at Secunderabad in Andhra Pradesh State and it is registered under the Companies Act, 1956. The Deputy Commercial Tax Officer, General Bazar Circle, Secunderabad, the 1st respondent in the writ petition placing reliance on the Explanation to the definition of the 'person' under clause (j) of Section 2 as well as Explanation No.1 to the First Schedule of ...
Sri Lakshmi Finance Company Vs. Vankayala Vasudevarao and Others
Court: Andhra Pradesh
Decided on: Jul-11-2001
Reported in: 2001(5)ALD91; 2001(4)ALT552
ORDER1. This CRP is filed against an order dated 27-11-1998 dismissing the EP No.16 of 1998 in OS No.2 of 1982 onthe file of the Senior Civil Judge, Nuzvid, Krishna District.2. The brief facts of the case are as follows:EP. 16 of 1998 in O.S.2 of 1982 on the file of the Senior Civil Judge, Nuzvid, was filed by the revision petitioner. Though it was numbered as EP 16 of 1998, the EP was actually presented on 19-3-1996. Respondent No. 11 in this revision has also obtained a money decree against the judgment-debtor in OS.90 of 1979 on the file of the Senior Civil Judge, Nuzvid and EP No. 11 of 1991 was filed and in execution of the said decree the auction was held on 28-10-1997 and the amounts were realised on 28-10-1997 and 4-11-1997.3. The sale was confirmed on 20-1-1998 and the E.P was closed on 20-4-1998. Incidentally, the proprietor of Sri Lakshmi Finance Company, revision petitioner herein, was the successful bidder and thus the auction purchaser. The Court below had mainly negative...
The Public Prosecutor, High Court of A.P. Vs. Pendli Gopi
Court: Andhra Pradesh
Decided on: Jul-11-2001
Reported in: 2001CriLJ4367
1. The sole accused, respondent herein, was tried by the III learned Additional Sessions Judge, Tirupathi, in Sessions Case No. 286/1997 for offences punishable under Sections 302 and 324 of the Indian Penal Code. On evidence, the learned Judge acquitted the accused, respondent herein, of both the charges.2. Aggrieved by the order of acquittal, the State of Andhra Pradesh through the learned Public Prosecutor presented the present appeal.3. The gravamen of the charge against the accused was that he committed the murder of one Vasu and caused hurt to one K. Gangulamma, who was examined in this case as P.W. 1, on 23-11-1996 at about 7-30 a.m., in Ramireddipalle village.4. The prosecution story can be briefly narrated as follows. P.W. 1 happened to be the sister of the accused. P.Ws. 2 and 3 are parents of P.W. 1 and the accused. P.W. 1, the accused and the deceased are residents of Ramireddypalli village. P.W. 1 was married to one Venkataramayya of Nagaiahgaripalli village. Due to differ...
Sri Srinivasa theatre, Gillalamamidada, East Godavari Dist Vs. Commerc ...
Court: Andhra Pradesh
Decided on: Jul-10-2001
Reported in: 2001(4)ALD747; 2001(4)ALT725
ORDERS. Ananda Reddy, J. 1. This writ petition is filed praying for the issue ofmandamus declaring that Section 5(3)(b) of the A.P. Entertainment Tax Act as stood in 1977-78 does not prohibit downward revision of entertainment tax consequent upon the reduction of gross collection capacity and consequently to quash the order of the Commissioner of Commercial Taxes dated 31-5-1984 confirming the order of the 3rd respondent dated 21-2-1984.2. The petitioner, a partnership firm was carrying on the business of exhibition of films in its theatre of Gollalamamidada village, having population below 15,000. For the period from 4-10-1977 to 3-10-1978, the petitioner entered into an agreement with the 1st respondent for payment of Entertainment Tax of Rs.94,490-84 under Section 5 of the A.P. Entertainment Tax Act (hereinafter referred to as the Act), which shall be payable in weekly instalments. It is stated that the Exhibitors situated in areas having population less than 25,000 are liable to pa...
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