Andhra Pradesh Court February 2003 Judgments

Cit Vs. Coromandal Fertilizers Ltd.

Court: Andhra Pradesh

Reported in: [2003]128TAXMAN869(AP)

ORDERB. Sudershan Reddy, J.The Income Tax Appellate Tribunal, Hyderabad Bench, at the instance of the revenue, referred the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the cement unit could be said to have commenced business during the accounting year relevant to the assessment year 1983-84 ?'2. The short facts which have given rise to the above question may have to be briefly noticed : The assessee is a public limited company. The assessment year is 1983-84. The previous year ending on 31-12-1982 is relevant to the assessment year 1983-84. The assessee is carrying on business of manufacture and sale of fertilizers as well as cement. During the year 1982 the assessee claims to have commenced limestone mining activity for the production of cement. It had claimed expenditure of certain amounts (excluding depreciation) incurred as an allowance deduction in the computation of the total income. The claim of the assess...

Cwt Vs. N.T. Rama Rao

Court: Andhra Pradesh

Reported in: [2003]129TAXMAN430(AP)

ORDERB. Sudershan Reddy, J.The question referred to us by the Income Tax Appellate Tribunal, Hyderabad in this reference reads as follows :'Whether, on the facts and circumstances of the case, the Tribunal was correct incoming to the conclusion that conditions precedent for assuming jurisdiction under section 25(2) of the Wealth Tax Act are not satisfied in the case ?'2. The facts giving rise to the question are briefly these : The assessee was an individual and the respective valuation dates are 31-3-1982, 31-3-1983 and 31-3-1984. The assessee submitted wealth-tax returns disclosing negative wealth. He claimed exemption in respect of the value of annuity policies on the basis of the Appellate Assistant Commissioners order dated 3-1-1983 for the assessment years 1976-77 and 1977-78 in his own case.3. As on respective valuation dates, the assessee was stated to have held annuities of the value of Rs. 38,09,898, Rs. 39,09,582 and Rs. 36,89,575. The simple claim of the assessee was that t...

Union of India Vs. Dr. N.V.S.L. Narasimham

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

P. Ramakrishnam Raju, President: 1. The opposite parties in C.D. No. 663/1999 on the file of the District Forum, Visakhapatnam are the appellants. 2. In this case, the question is, when reserved ticket passengers were forcibly prevented from entering into the reserved bogie, whether they are entitled to compensation or not ? 3. The complainants had reserved tickets for travelling in Tirumala Express from Tirupathi to Visakhapatnam in S-5 coach on 28.1.1999. Though, they reached the station well in time, their berths were occupied by unauthorised persons. The reason assigned by the opposite parties is that as there was Congress Party meeting, large number of persons who attended the same occupied the berths and the Railway Management could not have any control. The District Forum did not accept this contention. In view of the unauthorised passengers occupying the reserved seats/berths of the complainants, they had alternatively travelled by engaging a taxi spending a sum of Rs. 5,077.50...

Oriental Insurance Co. Ltd. Vs. Sri Maheswara Agencies

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

P. Ramakrishnam Raju, President: 1. This is an application to condone the delay of 100 days in filing the appeal. 2. What is stated in the petitioners affidavit is that the copy of the impugned order was received by his Counsel on 8.2.2001 and sent the same to their Divisional Office which was received on 15.2.2001. Again it was sent to the Regional Office. As the file was mis-placed, the appeal could not be filed in time, and as such, there is delay of 100 days. 3. This explanation is not convincing as which file was mis-placed, whether it is copy of the order of other papers, in which office it took place, who made the search, where it was found and in which bundle or in which office etc., details are all deliberately left vague. In view of such a vague explanation, the inordinate delay of 100 days cannot be condoned. Hence, the application is devoid of merits and is accordingly dismissed. 4. Even otherwise there are no merits in the appeal. The case of the complainant is that he is ...

Branch Manager, Life Insurance Corporation of India Vs. Kolli Venkates ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

P. Ramakrishnam Raju, President: 1. The second opposite party in C.D. 180/1995 on the file of the District Forum, Khammam is the appellant. 2. The case of the complainant is that his wife late Rama Satyavani has insured her life with the opposite party for a sum of Rs. 75,000/- commencing from 28.3.1991. While so, on 26.3.1994 at about 9.00 p.m. her saree caught fire from the kerosene stove and with a view to put off the same she ran into the bath room where she died instantaneously. The opposite party merely paid the premium amount of Rs. 8,327.00 to the complainant but he did not pay the amount legally due. As her death is accidental death, the complainant is entitled to double the assured amount. As the amount was not paid, he approached the District Forum. 3. In the counter, the appellant, while admitting the policy bearing No. 680552628 for Rs. 75,000/- commencing from 28.3.1991, stated that since the duration of the policy from the date of commencement till death is less than thr...

P. Sudhakar Vs. Gowri Gopal Hospital

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

P. Ramakrishnam Raju, President: 1. The complainants son Master P. Ujwal, aged 14 years, complained of stomach pain at about 7.00 p.m. on 19.9.1997 and he was rushed to the second opposite party Surgeon, hereinafter called the Doctor whose clinic is opposite to Government General Hospital, Kurnool. He advised scanning of stomach. On seeing the report, he advised for immediate surgery diagnosing it as Acute Appendicits. He also gave a letter dated 19.9.1997 fixing the operation on 20.9.1997 addressed to the A.R.M.O. of the first opposite party hospital. The doctor advised the complainant to be at the first opposite party hospital by 6.30 a.m. on 20.9.1997, and performed the surgery at 8.45 a.m. He gave a prescription for certain medicines which were accordingly brought by the complainant. After surgery the boy was shifted to Room No. 26. The doctor Y. Krishna Mohan and Sister Chinnamma advised him to bring the medicines as per the prescription given to him. He brought the medicines from...

The Food Inspector Rep. by the Public Prosecutor Vs. Mutuku Ravichandr ...

Court: Andhra Pradesh

Reported in: 2003(1)ALD(Cri)599; 2003(1)ALT(Cri)423; 2003CriLJ2449; 2003(1)LS401

Gopala Krishna Tamada, J.1. The point that arises for consideration in this appeal is whether mere refusal by the accused vendor to give sample to the Food Inspector would amount to preventing the Food Inspector from collecting sample under the provisions of the Prevention of Food Adulteration Act, 1954.2. The facts that give rise to the determination of the above issue are as under: On 26-10-1994 at about 3.35 P.M., the Food Inspector (P.W.1) along with another Sanitary Inspector (P.W.2) visited the business premises of the respondents and found the 1st respondent (A-1) carrying on business. During the course of inspection, P.W.1 found 6 Kgs. of 'Araca' nuts kept in an open tin along with other food articles. On enquiry, the 1st respondent informed that he purchased the said 'Araca' nuts from an unknown person without any valid bill. Thereupon when P.Ws.1 and 2 asked the 1st respondent to sell 600 grams of the said 'Araca' nuts, the 1st respondent refused to do so stating that if samp...

Chinta Ramaiah and anr. Vs. the Govt. of A.P. Rep. by Its Principal Se ...

Court: Andhra Pradesh

Reported in: 2003(2)ALD723; 2003(3)ALT59

ORDERV.V.S. Rao, J.1. This common order shall dispose of the two writ petitions as they are filed by the same petitioners with reference to the same cause of action. The writ petitions raise an important question as to interpretation of Section 80 of the A.P. Charitable and Hindu Religious Institutions & Endowments Act, 1987 ('the Act' for brevity) in relation to the power of the Commissioner to accept or refuse sanction for effecting gift, sale, exchange and mortgage of any immovable property of a charitable or religious institution or endowment.2. The facts leading to filing of the two cases in brief are as follows. The third respondent is a registered religious institution which owns an extent of Acs.33.00 in Valivarthipadu village in Gudivada Mandal, Krishna District, comprised in Sy. Nos. 175/1 and 176/2. The institution issued an auction notice proposing to sell Acs.12.32 cents by tender-cum-auction on 6-10-1985. The auction sale to be conducted is subject to confirmation by the ...

New India Assurance Company Limited Vs. Sandepudi Mariyamma and ors.

Court: Andhra Pradesh

Reported in: IV(2005)ACC857; 2004ACJ1692; 2003(2)ALD921; 2003(3)ALT188

Dubagunta Subrahmanyam, J.1. This appeal is filed against the award dated 21.7.2000 in M.V. O.P. No.200 of 1997 on the file of Motor Accidents Claims Tribunal-cum-II Additional District Judge, Guntur. The Insurance Company filed this appeal.2. On 26.11.1996 deceased S. Yesupadam was bringing Napa slabs to his village Suddapalli in a tractor-trailer AP-7V-2344 and ADM 5461 belonging to the first respondent. He was sitting on the load of Napa slabs. On the way the tractor met with an accident, deceased fell down from the tractor, sustained grievous injuries, he was taken to a hospital and while undergoing treatment in the hospital, he succumbed to the injuries on 4.2.1997. His wife, children and mother filed the claim application seeking a total compensation of Rs.5,50,000-00. The owner of the tractor-trailer insured the vehicles with the appellant - Insurance Company, According to the claimants the accident took place due to rash and negligent driving of the tractor by its driver. The o...

Anil Kumar Aggarwal Vs. K.C. Babu

Court: Andhra Pradesh

Reported in: 2003(2)ALD(Cri)828; 2003(2)ALT(Cri)251; [2004]118CompCas89(AP); 2003CriLJ2197; 2003(89)ECC439; [2003]45SCL545(AP)

ORDER1. The petitioner is being prosecuted in C.C. No. 153 of 2002 on the file of the Special Judge for Economic offences, at Hyderabad, for certain offences under the provisions of the Foreign Exchange Regulation Act, 1973 ('the Act'). He filed Crl. M.P. No. 2606 of 2002 under Section 245 Cr. P.C. to discharge him.2. The case as pleaded by the petitioner before the trial Court was as under:--On the basis of certain information said to have been received by them, the Enforcement Directorate, Government of India, have initiated enquiry under Section 51 of the Act. The enquiry under Section 51 is quasi judicial in nature and on recording a finding, the adjudicating officer is empowered to impose the penalty provided for under Section 50 of the Act. Obviously with a view to save the proceedings from limitation stipulated under the Foreign Exchange Management Act (FEMA), they have initiated prosecution under Section 56 of the Act. Further, it was not competent for the Enforcement Directora...