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Andhra Pradesh Court September 2001 Judgments

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Sep 19 2001

Govt. of A.P., Energy, Forests, Science and Technology Dept. and ors. ...

Court: Andhra Pradesh

Decided on: Sep-19-2001

Reported in: 2002(1)ALT403

ORDERS.R. Nayak, J.1. This writ petition is by the State Government and its authorities directed against the order made by the Andhra Pradesh Administrative Tribunal, Hyderabad dated 6-11-1998 in O.A.No. 2034 of 1997. The background facts leading to the filing of this writ petition are stated briefly as under.2. In the year 1985 while the 1st respondent was serving as Draughtsman Grade-II in the office of the District Forest Officer, Kakinada, East Godavari District, certain allegations were made against him and another official regarding certain alleged irregularities committed by them in the matter of purchase of polythene bags by the Department. On the basis of those allegations, the Principal Chief Conservator of Forests, the 2nd petitioner herein appointed the Conservator of Forests, Rajahmundry, the 3rd petitioner herein as the Enquiry Officer to conduct a regular departmental enquiry into the said allegations. The 3rd petitioner framed charges against the 1st respondent herein o...


Sep 18 2001

Vaggu Agamaiah and ors. Vs. South Central Railway, Secunderabad and an ...

Court: Andhra Pradesh

Decided on: Sep-18-2001

Reported in: 2002(2)ALD388

ORDER1. This revision is filed by the unsuccessful Decree-holders in EA No. 130 of 1998 in EP No. 10 of 1992 in OP No.98 of 1996 on the file of the Principal Senior Civil Judge, Ranga Reddy.2. The 1st respondent, South Central Railway, represented by its Deputy Chief Engineer, Construction, Secunderabad filed an application EA No.130 of 1998 in EP No. 10 of 1992 in OP No.98 of 1986 on the file of Principal Senior Civil Judge, Ranga Reddy under Order 1, Rule 10 CPC read with Section 151 CPC to be impleaded as a party to the proceeding. The contention of the 1st respondent, proposed party who intends to come on record is that the land was acquired at Kukatpally and Babbuguda village for the purpose of construction of goods shed at Sanathnagar Railway Station and the South Central Railway is an interested party in the said acquisition, but the Land Acquisition Officer alone was made party and the South Central Railway had appointed their own Advocate to defend their case and the Decree-ho...


Sep 18 2001

K.C.P. Limited and anr. Vs. Commercial Tax Officer, Macherla, Guntur D ...

Court: Andhra Pradesh

Decided on: Sep-18-2001

Reported in: 2001(6)ALD377

S.R. Nayak, J. 1. In this writ petition, the petitioners have assailed the constitutional validity of the provisions of Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957, for short 'the APGST Act' as amended by the amending Act 22 of 1995. The petitioners have also sought for a declaration that the amended Section 6-C of the Act has no application in respect of transactions of sale or purchase of articles which are specifically dealt with under item Nos.157 and 188 of the First Schedule to the APGST Act, whether such articles are sold separately or along with other articles and if they are found to be also applicable to all transactions of sale and purchase of articles specified under item Nos.157 and 188 of the First schedule the Act, then the said provisions of Section 6-C are liable to be declared as ultra vires of Articles 14, 19(1)(g) and 301 of the Constitution being arbitrary, discriminatory and unreasonable. 2. The challenge to the constitutional validity of the pro...


Sep 17 2001

Vummaneni Mineral Water Products (Private) Limited Vs. Commercial Tax ...

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: 2001(6)ALD459; [2005]139STC355(AP)

S.R. Nayak, J. 1. In this batch of writ petitions, the petitioners have assailed either the validity of the cancellation of the Final Eligibility Certificates or consequential assessments framed by the assessing authorities under the provisions of the Andhra Pradesh General Sales Tax Act.2. Although, several grounds are urged in the affidavits filed in support of the writ petitions while assailing the impugned actions, after hearing the learned Counsel for the parties and the learned Government Pleader for Industries and the learned SpecialGovernment Pleader for Taxes, we find that the impugned actions are tainted by infraction of principles of natural justice and fair play in action.3. There is no controversy between the parties that the Industries Department in all these cases has granted final Eligibility Certificates in terms of G.O. Ms. No. 108, Industries and Commerce (IP) Department dated 20-5-1996 to the petitioners in pursuance of the decision taken by the State Level or Distr...


Sep 17 2001

State Bank of Hyderabad, Hyderabad Vs. Y. Venkat Reddy

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: 2002(1)ALD261; 2002(1)ALT391

ORDER1. The present revision is directed against the dismissal of I-A.No.96/1998 in O.S. No. 46/1991 dated 26.7.2000 on the file of Senior Civil Judge, Bhongir, which was filed by the petitioner-plaintiff -State Bank of Hyderabad, L.B. Nagar Branch, seeking the indulgence of the court for condonation of 1445 days delay in filing an application for passing of final decree pursuant to a preliminary decree in a mortgage suit which was obtained against the respondent herein in O.S. No. 46/1991.2. The brief facts of the case relevant for the purpose of disposal of the present revision in short are as follows:3. The petitioner is a nationalized bank and obtained a preliminary decree against the respondent herein in O.S. No. 46/1991 on the file of Senior Civil Judge, Bhongir on 26.7.2000, for a sum of Rs. 3,28,755.35 ps. That the petitioner was to file the application for passing of final decree within three years from the date fixed in the preliminary decree for redemption. That in the prese...


Sep 17 2001

Commissioner of Gift-tax Vs. E.K. Venkateshwar

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: [2002]253ITR220(AP); [2002]120TAXMAN639(AP)

S. Ananda Reddy, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal referred the following two questions, said to arise out of its order in GTA No. 53 of 1983 for the assessment year 1977-78, for the opinion of this court under Section 26(3) of the Gift-tax Act, 1958, in pursuance of the directions of this court :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that there has beenno gift involved in the transfer of goodwill on the reconstitution of the firm of which the assessee is a partner, on April 1, 1976 ?(2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal's finding that even if the consideration is not adequate, the gift is exempt under Section 5(1)(xiv) of the Gift-tax Act, is rational and reasonable ?'2. The brief facts leading to the above reference are as under : The assessee has been and continues to be the managing partner of M/s. ...


Sep 17 2001

T. Chandrasekhar Reddy Vs. Balakrishna Moorthy and ors.

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: 2002(1)ALT408

ORDERB.S.A. Swamy, J.1. Questioning the correctness of the order of the Principal Junior Civil Judge, Tirupathi, Chittoor District, in I.A.No. 1553 of 1998 in O.S.No. 725 of 1996, dated 07-02-2000, dismissing the application filed by the petitioner/plaintiff, seeking amendment of the pleadings and permit him to seek the relief of title apart from the other reliefs sought for in the suit, the present Revision Petition is filed.2. The case of the petitioner is that he purchased the suit schedule land under an agreement of sale, dated 15-07-1984, from one T. Balakrishna Moorthy and was put in possession of the property in part performance of the agreement of sale. When the said T. Balakrishna Moorthy has not executed the regular sale deed and when Respondent Nos. 2 to 6 are trying to interfere with his peaceful possession, he filed O.S.No. 725 of 1996 on the file of the Principal Junior Civil Judge, Tirupathi; Chittoor District, seeking specific performance of the agreement, dated 15-07-1...


Sep 17 2001

Jupiter Cashew Company Vs. Commissioner of Commercial Taxes

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: [2002]127STC329(AP)

S.R. Nayak, J.1. This special appeal is directed against the order of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad dated October 15, 1993 passed in Ref. LV(3)/138/89. The petitioner-firm was finally assessed for the assessment year 1979-80 by the Commercial Tax Officer, Rajahmundry on a total and net turnover of Rs. 35,59,950 vide his order No. 8845/79-80 dated July 16, 1981. Out of this total turnover, Rs. 35,37,370 related to purchase of cashew-nuts and the balance, turnover of gunnies. The petitioner disputed the assessment of the entire turnover and preferred an appeal before the Appellate Deputy Commissioner, Kakinada. The Appellate Deputy Commissioner, Kakinada, by his order No. 427/91-82 dated June 30, 1982 allowed the appeal filed by the petitioner-assessee and ordered exemption of the entire turnover. Thereafterwards, the Joint Commissioner (Legal) revised the order of the Appellate Deputy Commissioner relating to turnover of Rs. 35,37,370 on cashew-nuts and...


Sep 17 2001

Manager, National Insurance Co. Ltd. Vs. Koya Ratnam and ors.

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: II(2002)ACC257; 2003ACJ1554

C.Y. Somayajulu, J.1. Respondent Nos. 1 to 6 filed O.P. No. 336 of 1988 on the file of the Motor Accidents Claims Tribunal-cum-District Judge, Eluru, alleging that on 12.2.1988 at about 8 a.m. mini van bearing registration No. AEW 5472 belonging to the respondent No. 8, being driven in a rash and negligent manner by the respondent No. 7 and insured with the appellant, dashed against K. Ramanjaneyulu (the deceased) resulting in his death. Respondent Nos. 1 to 4 are the widow and children and respondent Nos. 5 and 6 are the parents of the deceased, who was aged about 33 years and was contributing Rs. 24,600 per year and claimed Rs. 1,00,000 from respondent Nos. 7, 8 and the appellant.2. Respondent No. 8 filed his counter contending that the van was being driven by K. Sriram Murthy, who has a valid driving licence, but not the respondent No. 7 at the time of the accident and so the compensation, if any has to be paid by the insurer, i.e., the appellant. The respondent No. 7 adopted the co...


Sep 17 2001

Karri Appalamma (Since Died) and ors. Vs. Bendalam Seetarama Murthy

Court: Andhra Pradesh

Decided on: Sep-17-2001

Reported in: 2002(1)ALT8

ORDERP.S. Narayana, J.1. The defendants in Small Cause Suit No. 24 of 1995 on the file of Subordinate Judge, Sompeta are the revision petitioners. The respondent is the plaintiff in the said suit.2. The suit was filed for recovery of a sum of Rs.6,150/- from the assets of Late Karri Domburu, now in the hands of defendants 1 to 3 i.e. the revision petitioners, being the principal and interest due on a promissory note dated 8-9-1993 for a sum of Rs.5,000/- executed by Late Karri Domburu in favour of the respondent-plaintiff with interest at 12% per annum and subsequent interest and costs of the suit. The parties for the purpose of convenience will be referred to as plaintiff and defendants.3. The plaintiff filed the suit pleading that one Karri Domburu, the father of defendants 2 and 3 and the husband of 1st defendant, borrowed a sum of Rs.5,000/- on 8-9-1993 at Sompeta for the purpose of construction of a house and executed a promissory note agreeing to repay the same with interest at 2...


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