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Andhra Pradesh Court February 2003 Judgments

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Feb 04 2003

Commissioner of Income-tax Vs. Sundwiger Emfg and Co., Rep. by Mishra ...

Court: Andhra Pradesh

Decided on: Feb-04-2003

Reported in: 2003(3)ALD744; 2003(5)ALT73; (2003)183CTR(AP)434; [2003]262ITR110(AP)

C. Venkata Ramulu, J.1. The facts leading to the present Revision Case are as under:2. M/s. Mishra Dhatu Nigam Limited, ['hereinafter referred to as Midhani'] invited tenders and placed orders with nonresident Companies for supply of different types of capital equipments in connection with setting up of special Metal and Alloy Projects. Midhani entered into individual contracts with various companies. The general contract stipulations are identically worded in all the contracts, the only difference being item of capital equipment to be supplied, the consideration to be paid and the terms of payments thereof etc,3. The preamble of the contract for supply of capital equipment states that the supplier 'agrees and undertakes the design, manufacture, inspection, testing, sea/ road/rail-worthy packing, sale, delivery F.O.B., and furnishing performance guarantee etc,4. The Part-I of the contract furnishes the technical specifications of the combined drawings etc., machines to be supplied by S...


Feb 04 2003

Satyasri Fertilisers Vs. E.i.D. Parry (India) Ltd.

Court: Andhra Pradesh

Decided on: Feb-04-2003

Reported in: AIR2003AP312

ORDERP.S. Narayana, J.1. Tr. C. M.P. No, 322 of 2002 is filed by the petitioner, M/s. Satyasri Fertilizers, represented by its Proprietor Potturi Koteswara Rao, against the respondent, M/s. E.I.D. Parry (India) Ltd., Chennai, represented by its Power of Attorney B. B. Muthu, praying for transfer of O.S. No. 12 of 2002 on the file of the II Additional District Judge, Krishna at Vijayawada to be tried along with O.S. No. 94 of 2002 on the file of the II Additional District Judge, Guntur and to pass such other orders.2. Tr. C.M.P. No. 482 of 2002 is filed by M/s. E.I.D. Parry (India) Ltd., Chennai, represented by its General Power of Attorney Holder as against M/s. Satyasri Fertilizers represented by its Proprietor Potturi Koteswara Rao, praying for transfer of O.S. No. 94 of 2002 on the file of the II Additional District Judge, Guntur to the Court of the II Additional District Judge, Vijayawada to be tried along with O.S. No. 12 of 2002 and to pass such other orders.3. It is stated in Tr...


Feb 04 2003

Model Bottling Company Private Limited Vs. Commissioner of Commercial ...

Court: Andhra Pradesh

Decided on: Feb-04-2003

Reported in: [2004]138STC294(AP)

C. Venkataramulu, J.1. This special appeal is filed under Section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957 read with Rule 41 of the Andhra Pradesh General Sales Tax Rules, 1957, aggrieved by the Order of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad, in CCT's Ref. No. LV(2)/l845/94, dated January 8, 1996, wherein the Order of the Additional Commissioner of Commercial Taxes was sought to be revised, while exercising the powers vested in him, under Section 20(1) of the APGST Act.2. The brief facts of the case are that :The appellant, M/s. Model Bottling Company Private Limited, Guntur, engaged in the business of sale of aerated water and concentrates (soft drinks) on wholesale basis. It is a registered dealer on the rolls of the Commercial Tax Officer at Bapatla. The assessing authority made assessment for the year 1989-90 and levied tax on a turnover of Rs. 18,46,370, which relates to publicity and advertisement expenditure. Aggrieved by the same, the ap...


Feb 04 2003

B. Yesudas, E. 32041, Shg Vs. A.P.S.R.T.C., Rep. by Its Managing Direc ...

Court: Andhra Pradesh

Decided on: Feb-04-2003

Reported in: 2003(3)ALT500

ORDERS. Ananda Reddy, J.1. This Writ Petition was filed for issue of a writ of Mandamus declaring the action of the second respondent in promoting the juniors to the Petitioner vide proceedings bearing No. SB/255(10)/99-V and SO/VJA dated 28-12-1999 as illegal, unjust, arbitrary and contrary to the seniority list dated 23-4-1996 and consequently for a direction to the Respondents to promote the Petitioner with effect from 28-12-1999 to the post of Security Assistant Sub-Inspector with consequential benefits.2. It is stated that the petitioner was appointed as Security Guard in the Andhra Pradesh State Road Transport Corporation (for short 'the Corporation') with effect from 28-11-1974 and he was promoted to the post of Security Head Guard with effect from 22-2-1986 and he has put in unblemished record of about 25 years of service in the Corporation. It is also stated that his name was shown at Serial No. 31 in the seniority list of Security Head Guards as on 23-4-1996 and till date the...


Feb 04 2003

Cit Vs. Sundwiger Emfg and Co.

Court: Andhra Pradesh

Decided on: Feb-04-2003

Reported in: [2003]129TAXMAN776(AP)

ORDERC. Venkataramulu, J.The facts leading to the present Revision Case are as under :M/s. Mishra Dhatu Nigam Limited, ('hereinafter referred to as Midhani') invited tenders and placed orders with non-resident Companies for supply of different types of capital equipments in connection with setting up of special Metal and Alloy Projects. Midhani entered into individual contracts with various companies. The general contract stipulations are identically worded in all the contracts, the only difference being item of capital equipment to be supplied, the consideration to be paid and the terms of payments thereof etc.2. The preamble of the contract for supply of capital equipment states that the supplier 'agrees and undertakes the design, manufacture, inspection, testing, sea/road/rail-worthy packing, sale, delivery F.O.B., and furnishing performance guarantee etc.'3. The Part-I of the contract furnishes the technical specifications of the combined drawings etc., machines to be supplied by S...


Feb 03 2003

B. Shankar and ors. Vs. State of A.P., Rep. by Its Public Prosecutor

Court: Andhra Pradesh

Decided on: Feb-03-2003

Reported in: 2003CriLJ2242

L. Narasimha Reddy, J.1. These Criminal Appeals are filed against the judgments of the Courts of Sessions division at Karimnagar in several Sessions Cases tried for offences under Sections 395, 396, 399, 400 and 402 of Indian Penal Code (IPC). Inasmuch as many of the appellants figured as accused in several cases and since common questions of fact and law arise, the appeals are disposed of through common judgment.2. The offences of dacoity alleged against the appellants-accused were spread over a period and the incidents took place in several districts. As and how the information poured in and investigations proceeded, the trial Court had taken up and proceeded with the cases. Some of the sessions cases were clubbed and common judgments were rendered therein. 3. In S.C. No. 456/91, A1to A6 were tried for offences under Section 395 IPC. It is the case of the prosecution that on the intervening night of 30th November and 1st December of 1993, the accused went to Kalamadugu village in a j...


Feb 03 2003

Goriparthi Gayatri Vs. Goripathi Srinivasa Rao

Court: Andhra Pradesh

Decided on: Feb-03-2003

Reported in: 2003(2)ALD513; 2003(2)ALT367

ORDERP.S. Narayana, J.1. The petitioner/wife filed this transfer C.M.P. for withdrawal of H.M.O.P. 5/2002 from the file of the learned Senior Civil Judge, Avanigadda, Krishna District and transfer the same to the Court of learned Senior Civil Judge, Tenali, Guntur District to be tried and disposed of in accordance with law.2. It is stated that the petitioner is the legally wedded wife of the respondent, the marriage having been celebrated on 11.4.2001 as per Hindu customs and rites at the house of the respondent and their marriage was consummated. It is further stated that the respondent has been harassing the petitioner for dowry and instigating her to commit suicide. The petitioner also filed a maintenance case under Section 125 Cr.P.C. in M.C. No. 15/2002 on the file of learned II Additional Munsif Magistrate, Repally, Guntur. It is further stated that the respondent filed H.M.O.P. 5/2002 on the file of learned Senior Civil Judge, Avanigadda, Krishna District for grant of divorce. I...


Feb 03 2003

Sriram Subrahmanyam and ors. Vs. S. Mohammed Riyaz and anr.

Court: Andhra Pradesh

Decided on: Feb-03-2003

Reported in: 2003(5)ALD68

ORDERDubagunta Subrahmanyam, J.1. These seven appeals are filed against awards dated 21-12-1999 in M.V.O.P. No. 862, 804, 863, 806, 959, 803 & 805 of 1997 on the file of 1st Additional District Judge-cum-Motor Accidents Claims Tribunal, Kurnool. The claimants are the appellants. All the appeals relate to one and the same accident. As common questions of fact and law are raised in all these appeals, I propose to dispose of all the appeals by a common order.2. On the intervening night of 8/9-1-1997, about 18 persons were traveling in a vehicle bearing No. APQ 747 from Nandyal to Kuruvapuram in Karnataka State. On the way, the vehicle met with an accident in Andhra Pradesh. Some persons died as a result of the injuries sustained in the accident. Some other persons sustained injuries. In the present batch of appeals, the appellant/claimant in CMA. No. 1261 of 2000 is the injured claimant and all the other claims relate to claim petitions filed by the dependents of the deceased. According t...


Feb 03 2003

R. Laxminarayana Vs. B. Ramya

Court: Andhra Pradesh

Decided on: Feb-03-2003

Reported in: 2003(2)ALD767; 2003(3)ALT185

ORDERP.S. Narayana, J.1. The petitioner/husband filed Transfer C.M.P. under Section 24 of the Code of Civil Procedure praying for transfer of O.P. No.260/2000 from the file of Family Judge, Hyderabad so also from Lok Adalat, City Civil Court, Hyderabad to any other District Court-Family Court for impartial enquiry.2. No doubt, in the prayer it is referred to as '...with further referring the matter to Lok Adalat'. But however, the Counsel for the petitioner states that it is a mistake and it is '...without further referring the matter to Lok Adalat' since all the allegations made by him will definitely support his stand in this regard.3. Sri Bajrang Singh Thakur, Counsel representing the petitioner and Sri Chandrasekhar Reddy, Counsel representingthe respondent had advanced elaborate arguments relating to the allegations made in the respective pleadings of the parties and also the other material available on record. In nut-shell, the question involved in the Transfer C.M.P. only boils ...


Feb 03 2003

Samir Mathur Vs. State of A.P. and ors.

Court: Andhra Pradesh

Decided on: Feb-03-2003

Reported in: AIR2003AP321; 2003(2)ALD858; 2003(3)ALT47

ORDERV.V.S. Rao, J. 1. A short but interesting question as to the power of the Chief WildLife Warden to seize wild life trophies declared by a person arises for consideration in this writ petition.2. The petitioner herein filed a declaration as required under Section 40 of the Wild Life (Protection) Act, 1972 (for short, the Act), and Rule 34 of Wild Life (Protection) (Andhra Pradesh) Rules, 1974 (for short, the Rules) on 23.8.1993. In covering letter accompanying declaration it is stated that his father late R.R. Mathur, IAS acquired tiger skin in early 1960's and same came into possession of the petitioner. After having come to know that a declaration is required to be filed with the Chief Wild Life Warden under Section 40 of the Act, such a declaration was made. Respondents 2 and 3 came to petitioner's house on 4.9.1993 and confiscated the tiger skin in a box. Therefore, the writ petition is filed contending that the search and seizure is illegal.3. In the counter-affidavit filed by...


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