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Andhra Pradesh Court September 2001 Judgments

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Sep 13 2001

Dinesh R. Mehta and ors. Vs. Uno Bank, Secunderabad and ors.

Court: Andhra Pradesh

Decided on: Sep-13-2001

Reported in: 2001(6)ALD688; 2001(6)ALT379

1. In this revision, the petitioner No. 1 who is the auction purchaser and petitioner Nos.2 to 8 who claim to be represented by petitioner No. 1, are aggrieved against the orders in EA No. 40 of 1992 in EP No. 13 of 1988 dated 19-7-1993 on the file of the Additional Chief Judge, City Civil Courts, Secunderabad.2. Though served, none appeared on behalf of the respondents. Hence this Court appointed Sri V.S.R. Anjaneyulu, Advocate, to assist the Court.3. The facts in brief and not in dispute are that in pursuance of execution of a decree for money, the property consisting of a double storeyed building situated at Ramgopalpet, Secunderabad was attached and sold in an auction. The sale was held on 16-12-1992. The petitioner No. 1 herein was the highest bidder and the sale was knocked down in his favour. The bid was for Rs. 4,02,000/- and a sum of Rs. 1,00,500/-i.e., 1/4th of the bid amount was deposited immediately and the balance was deposited on 30-12-1991. Later, the sale was confirmed ...


Sep 13 2001

Bijjala Shivalingam Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Sep-13-2001

Reported in: (2002)173CTR(AP)280; [2002]253ITR105(AP); [2001]119TAXMAN803(AP)

S.R. Nayak, J.1. The Income-tax Appellate Tribunal, Hyderabad Bench 'B' (for short 'the Tribunal'), has referred the following questions stated to arise out of the order of the Tribunal passed in I.T.A. No. 1131/Hyd of 1987, dated August 9,1990, for the assessment year 1983-84 at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act').'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee is not entitled to deduction of Rs. 3,30,400 being the value of gold biscuits and other small jewellery confiscated as business loss in computing his total income ?2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the assessee is not carrying on any smuggling or illegal business in gold when it was a case of the Department that the assessee is carrying on smuggling and illegal business in gold ?3. Whether, on the facts and in the circumstances of ...


Sep 13 2001

M. Ramanamma Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Sep-13-2001

Reported in: [2002]255ITR467(AP)

S.R. Nayak, J. 1. The Income-tax Appellate Tribunal, Hyderabad Bench 'A' (for short 'the Tribunal'), has referred the following two questions to this court at the instance of the assessee for the assessment years 1966-67 to 1969-70:'1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the reopening of the assessments fell under Section 147(a) and not under Section 147(b) of the Income-tax Act, 1961, and, therefore, were not barred by the limitation ? 2. Whether, on the facts and in the circumstances of the case, and on a correct application of the tests laid down by the Supreme Court in CWT v. Officer-in-Charge (Court of Wards) : [1976]10ITR133(SC) , the Tribunal is correct in law in holding that the lands of the assessee acquired by the Government under the Land Acquisition Act were non-agricultural in character and were capital assets at the relevant point of time and, therefore, gain arising out of the receipt of the compensat...


Sep 13 2001

M. Ramanamma Vs. Cit

Court: Andhra Pradesh

Decided on: Sep-13-2001

Reported in: [2002]122TAXMAN246(AP)

ORDERS.R. Nayak, J. The Tribunal, Hyderabad Bench 'A', has referred the following two questions to this court at the instance of the assessee for the assessment years 1966-67 to 1969-70 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the reopening of the assessments fell under section 147(a) and not under section 147(b) of the Income Tax Act, 1961 and, therefore, was not barred by the limitation ?2. Whether, on the facts and in the circumstances of the case and on a correct application of the tests laid down by the Supreme Court in CWT v. Officer Incharge (Court of Wards) : [1976]10ITR133(SC) the Tribunal is correct in law in holding that the lands of the assessee acquired by the government under the Land Acquisition Act were non-agricultural in character and were capital assets at the relevant point of time and, therefore, gain arising out of the receipt of the compensation for the compulsory acquisition of those lands wa...


Sep 13 2001

P. Rajendra Babu and ors. Vs. Convener, Icet 2001, University College ...

Court: Andhra Pradesh

Decided on: Sep-13-2001

Reported in: 2001(6)ALT147

ORDERB. Sudershan Reddy, J.1. These writ petitions may be disposed of by common order since common questions arise for consideration and the subject matter that arises for consideration in all these writ petitions is one and the same. The submissions made by the learned Counsel appearing on behalf of the petitioners and learned standing Counsel appearing on behalf of the respondent University are common in all these cases.2. The eligibility criteria prescribed by the Andhra University for admission into M.C.A. course is challenged in these writ petitions. Before we proceed further, it may be necessary to notice the Eligibility Criteria:'(a) MCA Candidates should have passed the Bachelor degree of minimum 3 years duration (10 + 2 + 3) or (10 + 2 + 4) pattern in any subject with at least 50% of marks aggregated over all years of study (relaxable by 5% in case of SC/ST candidates).Only group marks will be considered in case of B.A/B.Sc./B.Com/B.Li.Sc./ B.B.M./B.C.A.HOWEVER THE CANDIDATES ...


Sep 12 2001

Managing Committee, Nade Ali Masque, Bodhan, Nizambad District Vs. And ...

Court: Andhra Pradesh

Decided on: Sep-12-2001

Reported in: 2001(6)ALD811

1. The civil revision petition is preferred as against an order made by the A.P. Wakf Tribunal, Hyderabad in IA No. 65 of 2001 in OA No. 4 of 2001 The petitioner filed IA No. 65 of 2001 in OA No. 4 of 2001 under Section 151 of CPC to suspend the operation of the proceedings issued by the first respondent in file No. 45/B2/M/NZB/99 dated 18-1-2001, pending disposal of the Original Application No. 4 of 2001, interim orders were granted on 9-2-2001. By order 30-3-2001, the interim orders were vacated and aggrieved by the same; the petitioner had filed the present civil revision petition under the proviso to Sub-section (9) of Section 83 of the Wakf Act, 1995 [herein after for short called as Act]. In the present civil revision petition, an order of status quo was granted on 8-5-2001 and the same was made absolute on 3-8-2001. By virtue of direction of this Court, the civil revision petition is coming up for hearing. The facts in brief are as follows:2. Mosque Nade Ali, Graveyard and Darga...


Sep 12 2001

V. Nageswara Rao Vs. State of A.P. Rep. by P.P., High Court of A.P.

Court: Andhra Pradesh

Decided on: Sep-12-2001

Reported in: 2001(2)ALD(Cri)564; 2001(2)ALT(Cri)355; 2002CriLJ3323

Gopalakrishna Tamada, J.1. These two petitions are filed for quashing of the proceedings in C.C. Nos. 68 of 1997 and 67 of 1997 respectively on the file of the Special Court for Cooperative Cases, Vijayawada. 2. The petitioner in both the matters is the same and the point involved is the same and as such both are disposed of by passing a common order.3. The State, represented by the Inspector of Police, Bhogapuram Circle, Vizianagaram District, laid a charge sheet in the above cases against five persons, of whom the petitioner herein is arrayed as one of the accused. It is alleged in the charge sheet that the petitioner herein along with others in conspiracy misappropriated certain amounts and thus committed the offences punishable under Sections 120-B and 409 of the Indian Penal Code.4. Learned counsel for the petitioner Mr. E.V. Bhagiratha Rao contends that the very charge sheet is nothing but an abuse of the process of court and is liable to be quashed as the surcharge proceedings w...


Sep 12 2001

A. Bala Kameswara Rao Vs. Govt. of A.P., Legislative Affairs and Justi ...

Court: Andhra Pradesh

Decided on: Sep-12-2001

Reported in: 2002(2)ALT284

ORDERS.R. Nayak, J.1. This writ petition is filed by a former District Munsif assailing G.O.Ms.No. 42 Law (LA and J) Courts-C Department dated 29-2-2000 imposing punishment of compulsory retirement from service with immediate effect as a disciplinary measure for a proved misconduct. The challenge to the proceedings Roc. No. 449/93/Vigilance Cell/B. Spl. dt.2-4-1996 issued by the Registrar (General), High Court of Andhra Pradesh, Hyderabad, the 2nd respondent herein, is misconceived inasmuch as the said order was subsequently set aside by the High Court itself on the representation made by the petitioner dated 8-7-1996 by its order dated 21-10-1999. The petitioner has also sought for quashing of the extension of periods of suspension pending departmental enquiry by orders dated 3-1-1994, 28-7-1994, 31-1-1995, 1-8-1995 and subsequent similar orders issued from time to time up to 29-2-2000.2. The petitioner while working as Munsif-Magistrate, Zahirabad, Medak District was suspended pendin...


Sep 12 2001

Srinivasa Resorts Ltd. and anr. Vs. State of Andhra Pradesh and ors.

Court: Andhra Pradesh

Decided on: Sep-12-2001

Reported in: [2002(92)FLR50]; (2002)ILLJ18AP

S.B. Sinha, C.J. 1. The order dated July 25, 2001, passed by the Deputy Commissioner of Labour has been challenged in this writ petition. By the impugned order, the second respondent directed the petitioner to pay to the unofficial respondents herein full wages for the total period of suspension, which was extended for more than one year. In view of the contentions raised in this writ petition for consideration of this Court, it is not necessary for us to refer the factual aspect of the matter.2. Mr. Kasturi, learned senior counsel, appearing on behalf of the writ petitioner, firstly, contended that Section 47(6) of the Andhra Pradesh Shops and Establishments Act, 1988 (hereinafter referred to as 'the Act'), is ultra vires. He, secondly, contends that by reason of the impugned order dated July 25, 2001, the second respondent misinterpreted and misconstrued the provisions of Section 47(6) of the Act.3. Mr. Kasturi, in support of his first contention, submitted that the provisions contai...


Sep 12 2001

Deccan Cements Ltd. Vs. Asstt. Dir. of Mines and Geology

Court: Andhra Pradesh

Decided on: Sep-12-2001

Reported in: 2005(188)ELT480(AP)

ORDERS.R. Nayak, J.1. The Petitioner has initially sought for a Mandamus declaring that the Cess and Other Taxes on Minerals (Validation) Ordinance 7 of 1992 which was subsequently replaced by the Cess and Other Taxes on Minerals (Validation) Act 16 of 1992 as unconstitutional and for a further declaration that the said Ordinance and Act do not authorise the recovery of cess on royalty or MRT which has not been collected so far for the period ending up to 4-4-1991 and for a consequential direction to the 1st respondent viz., the Assistant Director of Mines and Geology, Nalgonda from receiving cess or royalty and MRT from 28-4-1988 and 8-2-1990 respectively till 4-4-1991.2. This Court passed the modified interim order on 22-2-1993 in WPMP. No. 8129 of 1993 and other connected WPMPs. which read as under :'It is directed that if the petitioner-assessees deposit the outstanding cess up to 4-4-1991 in this Court within twelve weeks from today, the respondents are directed not take coercive ...


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