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Andhra Pradesh Court November 2004 Judgments

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Nov 03 2004

Bhel (R and D) Employees Co-operative Housing Society Ltd. Vs. Co-oper ...

Court: Andhra Pradesh

Decided on: Nov-03-2004

Reported in: 2005(2)ALD112

ORDERG. Rohini, J.1. Heard the learned Counsel for the petitioner and the learned Government Pleader appearing for Respondents 1 and 2.2. The short question that arises for consideration in this writ petition is whether against the order passed by the Deputy Registrar, Divisional Co-operative Officer, in an interlocutory application pending surcharge proceedings under Section 60 of the Andhra Pradesh Co-operative Societies Act 1964 (for short 'the Act'), an appeal is maintainable under Section 76 of the Act.3. The facts, which are not in dispute, are as follows:An inquiry under Section 51 of the Act was conducted into the affairs of the petitioner society and on the basis of the inquiry report, the Divisional Co-operative Officer, Secunderabad Division passed an order under Section 60(1) of the Act for recovery of amounts from the Ex-Managing Committee of the society, vide proceedings dated 25-9-2002. However, on appeal, the said order was set-aside by the Co-operative Tribunal and the...


Nov 03 2004

The Public Prosecutor, High Court of A.P. Vs. Kusuma Mallaiah and ors.

Court: Andhra Pradesh

Decided on: Nov-03-2004

Reported in: 2005CriLJ1162

P.S. Narayana, J.1. The State preferred this appeal against the order of, acquittal recorded in Sessions Case No. 6 of 2002 on the file of I Additional Sessions Judge, Warangal.Today, the matter is coming up for admission.2. Heard learned Additional Public Prosecutor and Sri P. Purushotham Reddy, learned counsel for the respondents/accused.Learned Additional Public Prosecutor pointed out that the learned Judge having recorded a finding that P. W. 11, the Sub-Divisional Police Officer, Narsampet, who conducted the entire investigation and laid the charge-sheet, had definitely erred in recording an acquittal on the ground that the prosecution did not prove that P. W. 11 was specifically appointed by the State Government for investigating the offences under the Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 (hereinafter referred to as 'the Act' for the purpose of convenience). Even otherwise in the event of doubt opportunity could have been given to prosecu...


Nov 03 2004

Vaibhav Laminates Vs. Deputy Commercial Tax Officer Iv

Court: Andhra Pradesh

Decided on: Nov-03-2004

Reported in: (2008)11VST887(AP)

Bilal Nazki, J.1. The petitioner is a registered dealer engaged in purchase and sale of laminated sheets. He is an assessee for the purpose of sales tax. The petitioner's assessments were being made every year under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956 (hereafter referred to as 'the State Act' and 'the Central Act', as the case may be). According to the petitioner, he has been paying taxes on the sale turnovers registered in the books of account and disclosed to the department in the monthly returns. The laminated sheets were also liable to tax at the rate of 12 per cent in terms of the relevant entry No. 17A of the Sixth Schedule to the Act which provides levy of tax at every point of sale. The laminated sheets were not liable to tax at the point of purchase. The petitioner submitted that he effected inter-State purchases of laminated sheets from one M/s. Durban Ltd., in Gujarat and inter-State purchase was covered by rel...


Nov 03 2004

Andhra Pradesh Forest Development Corporation Ltd. Vs. Asstt. Cit and ...

Court: Andhra Pradesh

Decided on: Nov-03-2004

Reported in: [2005]144TAXMAN51(AP)

S. Ananda Reddy J.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 (hereinafter referred to as '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 proceed...


Nov 02 2004

Vuppala Venkata Nageshwara Rao Vs. Talluri Chit Funds Private Limited ...

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: 2005(2)ALD(Cri)2; III(2005)BC599; 2005CriLJ575

ORDERC.Y. Somayajulu, J.1. This petition is filed to quash the private complaint filed by the 1st respondent against the petitioner in connection with the dishonour of a cheque for Rs. 26,100/- issued by him to the 1st respondent.2. The contention of the learned Counsel for the petitioner is that since the dishonoured cheque was issued in connection with a chit transaction which took place in Visakhapatnam District and since 1st respondent, who presented the cheque in the first instance at Hyderabad, after its dishonour deliberately and with an intention to harass the petitioner again presented the cheque for payment at Nellore and got issued a legal notice to the petitioner after its dishonour for which petitioner had sent a reply, and had paid Rs. 5,000/- on 1.3.2004 and Rs. 5,000/- on 11.3.2004 under valid receipts and since 1st respondent filed the complaint without disclosing the payment of that Rs. 10,000/-, it is clear that the complaint is filed at Nellore only with a view to h...


Nov 02 2004

Syed SardaruddIn Vs. Syed Khaja MoinuddIn and ors.

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: 2004(6)ALD802; I(2005)BC537

L. Narasimha Reddy, J.1. The concurrent judgments and decrees passed by the Courts of learned Junior Civil Judge, Shadnagar, and learned II Additional District Judge, Mahabubnagar, are under challenge in this second appeal. This is the second round of litigation between the parties.2. The appellant and Respondents 1 and 2 are brothers and Respondents 3 to 5 are sisters. Respondents 1 and 2 filed O.S. No. 24 of 1995 for partition of the suit schedule property. According to them, it was purchased by their father for the benefit of the entire family in the name of the appellant and that the latter did not accede to their request to partition the property. The appellant pleaded that he is the exclusive owner of the property and that Respondents 1 and 2 have no share in it. Respondents 3 to 5 did not file any written statement, nor did they claim any share in the property. The Trial Court decreed the suit through its judgment, dated 20.10.1998. Aggrieved by the same, the appellant filed A.S...


Nov 02 2004

Gowtham Tutorial School and College Vs. Commissioner and Director of S ...

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: 2005(1)ALD168; 2005(2)ALT173

ORDERV.V.S. Rao, J.1. Whether the students of a tutorial college are entitled to concessional bus passes? This is the question of considerable importance, which is to be resolved in this writ petition. Be it noted, in the State of Andhra Pradesh all the students studying up to X Class are provided free bus passes to travel in buses of Andhra Pradesh State Road Transport Corporation' (APSRTC) and students studying in the Government colleges and recognised private Government Colleges are provided with the facility to obtain bus passes at concessional rates, which would enable them to travel in RTC buses at such concessional rates from their residences to concerned colleges.2. The petitioner is a tutorial college governed by A.P. Tutorial Institutions (Registration and Regulation) Rules, 1997 (for short, the Tutorial Institutions Rules. These Rules are promulgated by the Governor of Andhra Pradesh vide G.O. Ms. No. 200, dated 6.8.1997 in exercise of powers conferred under Section 32 read ...


Nov 02 2004

Boya Ganganna and anr. Vs. Perike Janaki Ramulu

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: 2005(1)ALD109

L. Narasimha Reddy, J.1. Plaintiffs in O.S. No. 151 of 1995, on the file of learned Junior Civil Judge, Mahabubnagar, are the appellants. They feel aggrieved by the judgment in A.S. No. 13 of 2000, on the file of learned II Additional District Judge, Mahabubnagar, dated 4.3.2004, reversing the judgment and decree dated 16.12.1999, in O.S. No. 151 of 1995.2. The appellants filed the suit against the respondent, for the relief of perpetual injunction in relation to Ac.3.37 guntas of land in Survey No. 209 of Ramachandrapuram, hamlet of Addakal Village, Mahabubnagar District. They pleaded title and possession over the land and complained that respondent was interfering with their possession. Earlier to this, the respondent filed O.S. No. 317 of 1994 in the same Court against the appellants, for the relief of perpetual injunction in respect of Ac. 13.37 guntas of land in the same survey number, including the subject-matter of O.S. No. 151 of 1995. Through a common judgment, dated 16.12.199...


Nov 02 2004

The Food Inspector Vs. Gudipalli Ayyappa

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: 2005CriLJ1048

P.S. Narayana, J. 1. The Food Inspector, Nellore District filed the present criminal appeal against the order of an acquittal recorded by the Additional Judicial Magistrate of I Class, Kovur dated 31st day of December 1998 in C. C. No. 74 of 1995.2. The State of Andhra Pradesh, represented by the Food Inspector, Nellore filed complaint against the accused under Sections 16(1)(a)(i), 7(i) and 2(i-a)(m) of Prevention of Food Adulteration Act, 1954 (hereinafter in short referred to as 'the Act' for the purpose of convenience) alleging that he visited the shop of accused situated at Anareddypalem on 15-11-1994 at about 3-00 p.m. along with his attender, P. W. 2 and found the articles kept in the shop for human consumption and at the relevant point of time the accused was transacting the business and he had secured the presence of mediator, P.W. 3 and found an open tin containing about 10 Kgs. of Groundnut oil and suspected its quality and purchased 450 gms. of Groundnut oil by paying Rs. 1...


Nov 02 2004

Syed SardaruddIn Vs. Syed Khaja Moinuddin

Court: Andhra Pradesh

Decided on: Nov-02-2004

Reported in: [2005]144TAXMAN45(AP)

The concurrent judgments and decrees passed by the Courts of learned Junior Civil Judge, Shadnagar and learned II Additional District Judge, Mahabubnagar, are under challenge in this second appeal. This is the second round of litigation between the parties.2. The appellant and Respondents 1 and 2 are brothers and Respondents 3 to 5 are sisters. Respondents 1 and 2 filed O.S. No. 24 of 1995 for partition of the suit schedule property. According to them, it was purchased by their father for the benefit of the entire family in the name of the appellant and that the latter did not accede to their request to partition the property. The appellant pleaded that he is the exclusive owner of the property and that Respondents 1 and 2 have no share in it. Respondents 3 to 5 did not file any written statement, nor did they claim any share in the property. The Trial court decreed the suit through its judgment, dated 20-10-1998. Aggrieved by the same, the appellant filed A.S. No. 63 of 1999. The appe...


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