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Andhra Pradesh Court June 2002 Judgments

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Jun 07 2002

Kanchanganga Sea Foods Ltd. Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Decided on: Jun-07-2002

Reported in: (2004)187CTR(AP)664; [2004]265ITR644(AP)

Motilal B. Naik, J.1. This reference is at the instance of the assessee. The Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'), Hyderabad Bench, Hyderabad, while stating the case, has referred the following questions of law for the opinion of this court; Questions of law :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that payment is made to the non-resident by the assessee in India ?2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the receipt in the form of 85 per cent, of the catch of fish by the non-resident was in India since all the formalities are completed in India ?3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in rejecting the claim that there is no payment to the non-resident by the assessee but there was only a receipt of 15 per cent, of the value of fish catch f...


Jun 06 2002

Sri Krishna Pharmaceuticals Limited Vs. Commissioner of Customs and Ce ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(4)ALD101; 2002(5)ALT292; 2002(84)ECC394

S.R. Nayak, J.1. The common questions that arise for decision in these writ petitions are whether the petitioner is entitled to seek exemption from payment of duly in respect of two consignments of Acetic Anhydride covered by Bill of Entry No. 293, dated 3-12-1993 and Bill of Entry No. 305, dated 18-12-1993 and whether the refusal of Union of India (for short 'UOI') in not granting exemption in respect of the aforementioned two consignments and granting exemption only in respect of the consignment covered by Bill of Entry No. 314, dated 31-12-1993 tantamounts to an invidious discrimination being arbitrary and violative of Article 14 of the Constitution and, therefore, these writ petitions were clubbed and heard together and they are being disposed of by this common judgment.2. The background facts leading to the filing of the writ petition be noted first and they are as follows: The petitioner in all these writ petitions viz., Sri Krishna Pharmaceuticals Limited is engaged in the manuf...


Jun 06 2002

G.C. AzeemuddIn Vs. High Court of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(4)ALD77; 2002(5)ALT812

S.R. Nayak, J. 1. The petitioner while serving as II Additional Subordinate Judge, Vijayawada was removed from service as a disciplinary measure having found him guilty of a certain misconduct by the impugned Government Order contained in G.O. Ms. No.223 Law (LA & J- Courts-C) Department dated 15-10-1998 on a recommendation made by the High Court of Andhra Pradesh.2. The background facts leading to the filing of the writ petition be noted briefly, and they are as follows: The petitioner was appointed as District Munsif on 10-4-1981 and he was promoted as Subordinate Judge through proceedings Roc.No.5887/89-B (Special) dated 4-10-1989 of the High Court and was posted at Wanaparty, Mahabubnagar District. The petitioner took charge of the post on 19-10-1989. Thereafter, the petitioner was transferred to Vijayawada as It Additional Subordinate Judge by the order of the High Court dated 7-6-1990. The petitioner, while serving as II Additional Subordinate Judge, Vijayawada, by the order Roc....


Jun 06 2002

Midde Rathan Kishore and ors. Vs. Registrar (Admn.), High Court of A.P ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(4)ALD294; 2002(5)ALT773

S.R. Nayak, J.1. The main and substantive relief sought by the petitioners in all these writ petitions is the regularisation of their services in the posts in which they have been working. Since the facts of the case and the questions of law that arise for decision are substantially similar, all these writ petitions were clubbed and heard together and they are being disposed of by this common judgment.2. All the petitioners are judicial employees. Writ Petition No.26659 of 1997 is filed by three employees working in the West Godavari District Unit Judiciary seeking a direction to the respondents to regularise their services in the post of Steno-typist from the year 1993. W.P.No.7954 of 1999 is filed by as many as forty one (41) employees working in Chittoor District Unit Judiciary in cadres of Junior Assistants, Typists, Steno-typists and these petitioners have also sought for a direction to the learned District Judge, Chittoor District to regularise their services in the respective ca...


Jun 06 2002

The Commissioner of Income Tax, Karnataka Central, Bangalore Vs. Trans ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: [2002]256ITR701(AP)

S.R. Nayak, J. 1. In these Referred Cases, the Income Tax Appellate Tribunal, Hyderabad Bench - B, has referred the following questions of law to this Court under Section 256(2) of the Income Tax Act, 1961 (for short `the Act') at the instance of the Revenue arising out of the orders made by the Income Tax Appellate Tribunal, Hyderabad, Bench-B for assessment years 1981-82 to 1984-85.1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in coming to the conclusion that the payments claimed to have been made under the head 'secret commission' is not opposed to public policy and is an admissible item of deduction in the computation of the total income of the assessee? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure by way of secret commission was deductible under Section 37(1) of Income-Tax Act in computing the business income of the assessee? In addition to the ab...


Jun 06 2002

D. Vittal Vs. the Registrar (Administration), High Court of Andhra Pra ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(4)ALD58; 2002(5)ALT58

S.R. Nayak, J.1. Sri D.Vittal, former District Munsif, Sircilla, has filed this writ petition assailing the validity and legality of the Government Order G.O.Ms.No.455, Home (SC.S) Department, dated 14.6.1994 removing him from service by the Governor of Andhra Pradesh, in exercise of the powers conferred by Sub-Rule (4) of Rule 21 of the A.P. Civil Services (Classification, Control and Appeal) Rules, 1991, (for short, CCA Rules) with immediate effect, as a disciplinary measure.2. At the relevant point of time, the petitioner was working as District Munsif-cum-Special Magistrate, Sircilla. While he was serving as such, the High Court, vide Notification No.100-B.Spl, dated 27.4.1992, transferred the petitioner as Additional District Munsif, Karimnagar. However, it seems, subsequent to the issuance of the above notification, the Registrar, Administration, High Court of A.P. on 2.5.1992 directed the District Judge on phone to inform the concerned officers not to give effect to the transfer...


Jun 06 2002

G. Rami Reddy Vs. Government of Andhra Pradesh Represented by Its Secr ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(5)ALT252

S.R. Nayak, J.1. In this writ petition filed by a retired District and Sessions Judge, the dispute brought before the Court relates to fixation of pension of the petitioner on his retirement.2. The petitioner joined the A.P.Judicial Service in the year 1963. He was promoted as District Judge Gr. II in the year 1983. He worked as Chairman, Industrial Tribunal, Hyderabad with effect from 23.5.1989 and as Chairman, Additional Industrial Tribunal, Hyderabad with effect from 30.4.1990. The petitioner, while working as Chairman, Industrial Tribunal, Hyderabad, was sent on deputation as Director (legal) to the institution of A.P. Lok Ayuktha and Upa Lok Ayuktha on 1.5.1990 and he worked there as such for a period of three months and retired from service on 31.7.1990. The last drawn pay of the petitioner in the post of Chairman, Addl. Industrial Tribunal, Hyderabad, was Rs.4180/- per month and that post was a cadre post. When he was deputed as Director (legal) to the institution of Lok Ayuktha...


Jun 06 2002

Nava Bharat Ferro Alloys Limited and Raasi Cement Limited Vs. A.P. Sta ...

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: AIR2002AP493; 2002(4)ALD34; 2002(5)ALT530

S.R. Nayak, J.1. M/s Nava Bharath Ferro Alloys Limited, which is the petitioner in W.P. Nos. 9081 of 1991 and 13453 of 1993 and M/s Raasi Cements Limited, which is the petitioner in W.P. No. 234 of 1994, have assailed the validity of the impugned action of the A.P. State Electricity Board (the Board, for short) and its authorities, the respondents herein, demanding additional charges also known as 'surcharge for late payment' and interest on delayed payment of the outstanding dues under Clause 32.2.1 and Clause 34 of the Terms and Conditions of Supply (the TCS, for short) framed by the Board in exercise of the power conferred by Section 49 of the Electricity (Supply) Act, 1948 (Central Act No. 54/48), (hereinafter referred to as the 'Supply Act', for brevity), as illegal and unauthorised and without jurisdiction. They have also sought for consequential directions to the respondents to refrain from demanding additional charges and interest from the petitioners in respect of the delayed ...


Jun 06 2002

Avagadda Pinnam Naidu Vs. Varrisimhadriappadu and ors.

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(4)ALD706; 2002(6)ALT282

ORDERJ. Chelameswar, J. 1. These two civil revision petitions are filed under Article 227 of the Constitution of India aggrieved by two separate orders of the Junior Civil Judge, Kothavalasa, acting as Election Tribunal under the A.P. Gram Panchayats Act. 2. The petitioners in each of these petitions arc the elected Sarpanches of two different villages, whose elections have been challenged before the Election Tribunal by way of E.O.Ps 1 and 5 respectively of 2001 by the 1st respondent in each of the said E.O.Ps. The Election Petitions were filed alleging various irregularities against the petitioners herein, which included allegations of corrupt practices in each case. 3. In the background of the abovementioned facts, the petitioners herein filed two Interlocutory Applications - IA Nos. 68 and 69 of 2002 -- respectively, praying that the Election Petitions be dismissed on the ground that the copies of the Election Petitions along with the annexures thereof served on the petitioners her...


Jun 06 2002

Kreba Biochemicals Ltd. Vs. Registrar of Companies

Court: Andhra Pradesh

Decided on: Jun-06-2002

Reported in: 2002(2)ALD(Cri)227; [2003]116CompCas43(AP)

ORDERS.R.K. Prasad, J. 1. The petitioners invoke the inherent powers vested in this Court under section 482 of the Code of the Criminal Procedure, 1973 ('the Act') to quash the proceedings in S.T.C. No. 61 of 1998 on the file of the Special Judge for Economic Offences, Andhra pradesh, Hyderabad.2. The factual matrix that led to the filing of this petition can be briefly stated as follows :The first petitioner is a Public Limited Company engaged in manufacture of life saving drugs. The first petitioner-company for the year 1996-97 at its annual general body meeting held on 16-7-1997 passed a resolution accepting the recommendation of the board of directors to pay dividend of 30 per cent of its shareholders. The aggregate dividend amount declared is Rs. 1.38 crores. Thereupon, the first petitioner-company opened an account with State Bank of India, main branch, bearing No. 25/59528 under the caption 'Krebs Bio Chemicals Limited dividend 1996-97 A/c'. It is averred in the petition that th...


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