Andhra Pradesh Court November 2004 Judgments
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Cit Vs. Srikrishna Bottlers (P) Ltd.
Court: Andhra Pradesh
Decided on: Nov-05-2004
Reported in: [2005]144TAXMAN23(AP)
ORDERBilal Nazki J.The following questions have been referred by the Tribunal, Hyderabad :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the bottles and shells constitute plant and depreciation is admissible thereon under section 32(1)(ii) of the Income Tax Act, 1961, for assessment year 1979-80 ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the amount of Rs. 5,46,000 received by the assessee from M/s. Coca-Cola Export Corporation does not constitute a revenue receipt in the assessees hands ?(3) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that no value can be attributed to the stock of Coca-Cola and Fanta bottles lying with the retailers and also lying in the assessees factory premises is correct ?(4) Whether, on the facts and in the circumstances of the case, the Tribunal ought to have upheld the disallowance of R...
Mohd. Nasrullah Khan Vs. Regional Passport Officer
Court: Andhra Pradesh
Decided on: Nov-04-2004
Reported in: 2005(1)ALD419
ORDERV.V.S. Rao, J.1. This writ petition is filed seeking a direction to respondent to correct date of birth of petitioner in his passport bearing No.95538, corresponding to new Passport No. E 3113063 issued on 21.8.2002, as 1.4.1976 as shown in his SSC Certificate, instead of 14.8.1968.2. It is the case of the petitioner that he was born on 1.4.1976. In 1992, he applied for passport and in the application for passport he inadvertently mentioned the date of birth as 27.3.1979. Accordingly passport bearing No.95538 was issued on 9.1.1993 showing his date of birth as 27.3.1979. The same was renewed on 21.8.2002 vide Passport No. E 3113063. He approached the respondent on 10.9.2004 with a request to change the date of birth in the passport. The respondent refused to correct the date of birth of petitioner. Hence, the present writ petition.3. Heard the learned Counsel for the petitioner and the learned Standing Counsel for the Central Government.4. In Ali Imran v. Regional Passport Officer...
G. Buddanna (Died) Per L.Rs. Vs. B. Subbarayudu
Court: Andhra Pradesh
Decided on: Nov-04-2004
Reported in: AIR2005AP188; 2005(1)ALD258; 2005(1)ALT395
ORDERB. Seshasayana Reddy, J.1. This Civil Revision Petition is directed against the judgment dated 05-04-2004 passed in O.S. No. 581 of 2003 by the Principal Junior Civil Judge, Kurnool.2. The petitioners are the plaintiffs in O.S. No. 581 of 2002. Initially, the suit was filed by the deceased plaintiff viz., G. Buddanna against the respondent- defendant for recovery of money basing on a promissory note dated 04-04-2000. During pendency of the suit, the first plaintiff died and his legal Representatives came on record, as plaintiffs 2 to 5, as per the orders in I.A. No. 2305 of 2002, dated 04-04-2003. The defendant-respondent filed his written statement. The trial Court settled the following issues for trial.(1) Whether the suit promissory note is true, valid and binding on the defendant?(2) Whether the defendant repaid the amount at Rs. 1,000/- per month?(3) Whether the defendant paid Rs. 12,2000/- in April, 2002 towards full settlement?(4) To what relief?3. On behalf of the plaintif...
Nelluri Sambasiva Rao (Died) Per L.Rs. Vs. Smt. B. Ramaprasadam and an ...
Court: Andhra Pradesh
Decided on: Nov-04-2004
Reported in: II(2005)ACC449; 2005(1)ALD852; 2005(1)ALT545
Elipe Dharma Rao, J.1. Though notice served on the second respondent but there is no appearance on behalf of second respondent-United India Insurance Company Limited, Jaggaiahpet, Krishna District. Mr.T.S. Rayalu, the learned counsel appearing on behalf of appellants-claimants insisted to dispose of the appeal on merits.2. Originally the first claimant who sustained injuries in the motor accident filed claim-petition for grant of compensation of Rs. 1,30,000-00 but restricted his claim for Rs. 1,00,000-00 owing to the injuries sustained by him in the motor accident. Subsequently, pending trial of claim-petition, the first claimant succumbed to the injuries on 01 -4-1999. The claimants 2 to 4 who are legal representatives of the deceased-claimant No. 1 were brought on record as per orders dated 21-7-2000 in I.A.No. 582 of 2000 passed by the Claims Tribunal in the main claim-petition. Now the legal representatives of the first claimant, who are claimants 2 to 4 have filed this Civil Misc...
Fathima Bee (Died) by Lrs. Vs. S. Ibraheem Sab (Died) by Lrs.
Court: Andhra Pradesh
Decided on: Nov-04-2004
Reported in: 2005(1)ALD823; 2005(1)ALT649
L. Narasimha Reddy, J.1. The appellants in A.S. No. 72 of 1999, on the file of the IV Additional District Judge (Fast Track Court), Ananthapur, have filed this C.M.A., against the order, dated 27.1.2003, whereunder, the lower Appellate Court remanded the matter to the Trial Court, for fresh adjudication.2. The relevant facts, in brief, are as under:S. Ibrahim Sab, the deceased first respondent filed O.S. No. 9 of 1992 in the Court of Senior Civil Judge, Gooty, against the appellants, for declaration of title, in respect of Items 1 and 2, recovery of possession of the property in Item No. 1, and permanent injunction as regards the Item No. 2, of the suit schedule property. The suit was contested by the respondents herein. Through its judgment, dated 8.10.1999, the Trial Court decreed the suit. Aggrieved thereby, the appellants preferred A.S.No. 72 of 1999. During the pendency of the appeal, they came to know that by the time the suit was decreed, the sole plaintiff, i.e., the first resp...
The Food Inspector Vs. Busa Gangadhar
Court: Andhra Pradesh
Decided on: Nov-04-2004
Reported in: 2005CriLJ1584
P.S. Narayana, J.1. The Food Inspector, Karimnagar had filed the present Criminal Appeal as against the order of acquittal recorded in C. C. No. 446 of 1996 on the file of Judicial Magistrate of First Class, Jagtial.2. Learned Additional Public Prosecutor would contend that the delay in launching the prosecution had been made a ground of acquittal, which cannot be sustained. Learned Additional Public Prosecutor also had pointed out to Rules 9, 9-A and 9-B of the Prevention of Food Adulteration Rules, 1955 (hereinafter for short referred to as 'the Rules' for the purpose of convenience).3. The Food Inspector, Karimnagar had charged the respondent/accused under Sections 16(1)(a)(i), 7(1) and 2(i-a)(m) of Prevention of Food Adulteration Act, 1954 (hereinafter for short referred to as 'the Act' for the purpose of convenience) on the ground of Alasandalu for human consumption put for sale being adulterated.4. It is the case of the prosecution that on 23-3-1995 at about 11.30 a.m., the Food ...
Pelluru Ramachandraiah S/O Venkaiah Vs. Byna Parandhamaiah S/O Sankara ...
Court: Andhra Pradesh
Decided on: Nov-03-2004
Reported in: 2005(1)ALD542
L. Narasimha Reddy, J. 1. This appeal is filed against the order, dated 21.07.2004, passed by the Special Tribunal constituted under the A.P. Land Grabbing (Prohibition) Act (District Judge), Nellore (for short 'the Tribunal) in I.A. No. 1212 of 2003 in L.G.O.P. No. 13 of 1998. 2. The appellant filed the L.G.O.P. against the respondents for a relief under the A.P. Land Grabbing (Prohibition) Act, 1982 (for short 'the Act'). The trial of the same commenced. He filed an affidavit in lieu of chief-examination. A Commissioner was appointed to record his cross-examination. The Commissioner submitted a report stating that the appellant is not co-operating, and thereby warrant could not be executed. Taking the same into account, the Tribunal dismissed the O.P., through its order, dated 10.07.2003. The appellant filed I.A. No. 1212 of 2003, under Order IX Rule 9 of C.P.C., to set aside the order, dated 10.07.2003. Through the order under appeal, the Tribunal rejected the I.A. 3. Sri K. Someswa...
Andhra Pradesh Forest Development Corporation Ltd. Vs. Assistant Commi ...
Court: Andhra Pradesh
Decided on: Nov-03-2004
Reported in: (2005)195CTR(AP)81; [2005]272ITR245(AP)
S. Ananda Reddy J.1. This writ petition is filed assailing the order dated May 28, 1997, of the second respondent, Commissioner of Income-tax, passed under section 264 of the Income-tax Act, 1961, revising the order of the Assessing Officer granting partial relief to the petitioner-assessee.2. The petitioner is Andhra Pradesh Forest Development Corporation Limited. Against the said corporation, the first respondent herein initiated proceedings under section 206C of the Income-tax Act, 1961 (for short 'the Act') and passed order for the years 1988-89 to 1993-94 on the ground that the petitioner-corporation failed to collect tax from its buyers in respect of bamboo, cashew, eucalyptus, pepper, firewood, etc. According to the Assessing Officer-first respondent herein, the petitioner-corporation was obligated to collect tax from the buyers of timber and other forest produce at the rates specified under section 206C of the Act. Therefore, the first respondent initiated proceedings proposing...
N. Tirupataiah Vs. District Panchayat Officer and ors.
Court: Andhra Pradesh
Decided on: Nov-03-2004
Reported in: 2005(1)ALD181; 2005(1)ALT426
ORDERV.V.S. Rao, J.1. The petitioner is resident of Naravada Village of Dattalur Mandal in Nellore District. He is also voter in the Voters List of Naravada Gram Panchayat. The third respondent was elected as Sarpanch of the village. The petitioner herein gave a complaint to the second respondent alleging that the third respondent incurred disqualification for being elected or for being continued as Sarpanch of the village. The petitioner alleged that the third respondent is having three children as on 29.8.2001, and therefore, incurs disqualification under Section 19(3) of the A.P. Panchayat Raj Act, 1994 (the Act, for brevity).2. The petitioner filed a writ petition being W.P.No.22939 of 2001 before this Court complaining inaction on the part of the second respondent. By an order dated 11.2.2002 this Court disposed of the writ petition with a direction to the second respondent to take action on the complaint/representation submitted by the petitioner in accordance with law. The petit...
Chavva Reddy Saraswatamma Vs. Presiding Officer-cum-election Officer/N ...
Court: Andhra Pradesh
Decided on: Nov-03-2004
Reported in: 2005(1)ALD37; 2005(2)ALT274
ORDERV.V.S. Rao, J.Introduction1. A short question of considerable importance would arise for consideration in this writ petition as to the right of an elected person to seek election as President of Mandal Parishad as a candidate of political party other than the one on whose behalf such person got elected in the primary elections. The effect of a party whip issued as per the provisions of law on the exercise of such right is also an incidental and inseparable query that requires an answer.Background facts2. In the elections conducted for the offices of the members of territorial constituency of Kamalapuram Mandal under the provisions of A.P. Panchayat Raj Act, 1994 (the Act, for brevity) and A.P. Panchayat Raj (Conduct of Elections of Members and Sarpanch of Gram Panchayat, Members of Mandal Parishad and Members of Zilla Parishad) Rules, 1994, the petitioner contested as a candidate of Telugu Desam Party (TDP). In the results declared on 17.7.2001, she was declared elected as member ...
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