Andhra Pradesh Court March 2006 Judgments
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Commissioner of Income-tax Vs. Srinivasa Sea Foods Ltd.
Court: Andhra Pradesh
Decided on: Mar-22-2006
Reported in: (2006)204CTR(AP)582; [2006]284ITR348(AP)
Bilal Nazki, J.1. Heard learned Counsel for the parties.2. The following question has been referred at the instance of the Revenue:Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) that the assessee-company is to be treated as an industrial undertaking for the purpose of deduction under Section 80J of the Income-tax Act, 1961?3. The facts, as revealed from the record of the case, are that the assessee started business from July 31, 1978, after acquisition of trawlers and it carried on operation for two months. During the year ending on September 30, 1978, which would be relevant for the year 1979-80, the assessee was catching fish in the high seas and selling it. On September 30, 1979, it commissioned freezing and cold storage plant and also started export of fish and fish products after processing the caught fish. The claim of the assessee for relief under Secti...
Rev. Karra Jeremaiah (President) Vs. Kurrakula Lazarus and ors.
Court: Andhra Pradesh
Decided on: Mar-22-2006
Reported in: 2006(4)ALD674
ORDERL. Narasimha Reddy, J.1. Respondents 1 to 3 herein filed O.S. No. 36 of 2000 in the Court of the Principal Junior Civil Judge, Parchur against respondents 4 to 7, for a declaration that the 63rd convention of East Guntur Synod held on 14-4-2000, is illegal, unenforceable and for an injunction restraining respondents 4 to 7 hereinfrom convening the official meetings and conventions outside the Church premises. The petitioner herein is said to have elected as the President of the fourth respondent Synod (first defendant). On that basis, he got himself impleaded as the fifth defendant in the suit.2. The petitioner filed I.A.No. 779 of 2004 under Order 14 Rule 5 CPC with a prayer to frame an additional issue, touching on the territorial jurisdiction of the trial Court. The application was rejected through the docket order, dated 20-1-2005, on the ground that such a plea was not raised in the written statement. The same is challenged in this civil revision petition.3. Sri AT. Manik Pra...
Tungabhadra Holdings Pvt. Ltd. Vs. District Registrar and Collector an ...
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: AIR2006AP383; 2006(2)ALT746
ORDERGoda Raghuram, J. 1. The petitioner is a private limited company. It seeks direction to set aside the first respondent proceedings in file No.G1/MV/ 1430/2005, dated 19-1-2006 and for consequential direction to the respondents to release the Sale Deed presented for registration i.e., document No.P-95/2005, dated 1 -9-2005 and Rectification Deed dated 23-11-2005.2. The relevant facts insofar as are relevant for the purposes of this writ petition are:(a) Pursuant to the directions of this Court in C.A. No. 1285 of 2004 in R.C.C. No. 9 of 2001, dt. 13 -7-2004 the Official Liquidator conducted auction of the entire assets of the company in liquidation i.e., M/s. Nagarjuna Coated Tubes Limited, namely, its lands, buildings, plant, machinery and current assets. The auction was conducted on 11-8-2004.(b) The auction sale was confirmed in favour of the petitioner and its nominee M/s. Srushti Proprietors by the order of this Court, dated 13-7-2004 in C.A. No. 1285 of 2004 in R.C.C. No. 9 o...
Sri Ramakrishna Educational Society Vs. Chairman, Nandyal Municipality ...
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(3)ALD242
ORDERV.V.S. Rao, J. 1. Sri Ramakrishna Educational Society filed the present writ petition seeking a direction to the respondents, namely, the Chairman, Nandyal Municipality, Kurnool District and the Government of Andhra Pradesh in Town Planning and Municipal Administration Department, to remove the temporary sheds erected in the playground for establishing Rythu Bazar (farmers bazar) and restore it as playground of Sri Ramakrishna Vidyalaya and for citizens of Nandyal Town. 2. The correspondent of the petitioner society filed an affidavit in support of the writ petition. The following facts and allegations may be culled out from the same. The petitioner society was formed in 1956 by one late N. Venkata Subbaiah, who is statedly an eminent freedom fighter and former Chairman of A.P. Legislative Council. He formed and established Ramakrishna Vidyalaya, which is recognized and aided by Government of Andhra Pradesh. The said educational institution is located in a colony known as Srinivas...
D. Ajanthamma and ors. Vs. Joint Collector and anr.
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(3)ALD267; 2006(6)ALT192
ORDERV.V.S. Rao, J.1. The petitioners filed the present writ petition seeking a writ of mandamus declaring the proceedings of the first respondent in R.Dis (El)/22429/93, dated 24.10.1998, as illegal, unjust and void and for a consequential direction to the respondents to restore original mutation and entries in 10(1) revenue account in respect of the lands admeasuring Acs.31.90 in survey No. 53 and Acs.9.40 in survey No. 55 (hereafter called, the subject land) of Umamaheswarapuram, now situated in Katuru Village, Buchinaidukandriga Mandal in Chittoor District. The first petitioner is mother and petitioners 2 and 3 are daughter and son respectively of the first petitioner. They are statedly legal heirs of one D. Narappa Reddy. By reason of the impugned order, the settlement patta issued under A.P. (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948 (the Act, for brevity) to the vendor of Narappa Reddy became ineffective, as a result of which the petitioners' allege...
Bandameedi Narayana Vs. Bandameedi Rajaiah
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(4)ALD4; 2006(3)ALT535
P.S. Narayana, J.1. This Appeal is filed by the unsuccessful defendant aggrieved by the Judgment and Decree made in O.S. No. 121/89 on the file of Subordinate Judge, Karimnagar. The respondent/plaintiff filed the said suit praying for partition and separate possession of his half share in the plaint schedule property. The learned Judge on the strength of the respective pleadings of the parties had settled the issues, recorded the evidence of P.W. 1 to P.W.3, D.W.1 to D.W.5, marked Exs.A-1 to A-8 and Exs.B-1 to B-18 and ultimately decreed the suit. Aggrieved by the same, the present Appeal is preferred.2. Contentions of Sri C. Ramesh Sagar: Sri Ramesh Sagar, the learned Counsel representing the appellant/defendant made the following submissions. The learned Counsel pointed out to the respective pleadings of the parties and would contend that even on a just look at Issue No. 1 it could be taken that the learned Judge had not appreciated the pleadings properly and Issue No. 1 was not sett...
K. Ramaseshu Vs. Hon'ble Labour Court, rep. by Its Presiding Officer a ...
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(4)ALD53; 2006(3)ALT779; [2006(110)FLR457]; (2006)IIILLJ993AP
L. Narasimha Reddy, J.1. The petitioner challenges the order dated 16-8-1996 passed by the Labour Court, Guntur, in M.P.No. 86 of 1991 filed by the deceased, 2nd respondent. The 2nd respondent filed an application before the Labour Court, Guntur, under Section 33-C(2) of the Industrial Disputes Act, 1947 (for short the ID. Act'). He pleaded that initially he was engaged as Newspaper Distribution Worker, by the father of the writ petitioner, and thereafter, under the petitioner, for about 60 years. He submitted that in July 1991, he has fallen ill and could not discharge his duties from 15-07-1991 onwards. He is said to have reported to duty, to the petitioner, on 30-07-1991.2. The 2nd respondent claimed that he was unlawfully retrenched from service without paying any compensation. He claimed a sum Rs. 13,800/- on that account. Same amount was claimed towards gratuity for the entire period of his service. A sum of Rs. 19,600/-was claimed towards salary for Sundays and other holidays. T...
Panjala Rajaiah Vs. Government of India Rep. by Its Dy. Secretary, Min ...
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(4)ALD185; 2006(3)ALT774
ORDERV.V.S. Rao, J. 1. The petitioner claims to be a freedom fighter. He statedly participated in the armed freedom struggle against the erstwhile Nizam of Hyderabad. He has been requesting the Government of India for grant of Freedom Fighters Pension (FFP) under Swatantra Sainik Samman Pension Scheme, 1980 (the Pension Scheme, for brevity) for the last twenty years, in vain. Therefore, he filed the present writ petition seeking direction to Government of India, sole respondent herein, to sanction pension to the petitioner under the Pension Scheme. He also prays for a declaration that letter No. 112/6187/86-FF (HC)-A, dated 08-7-2004 issued by the Under Secretary to the Government of India, as illegal and arbitrary. By the said letter, the petitioner was informed that the Government of India declines to accept the report of the State Government recommending grant of pension to the petitioner.2. The background fact of the matter is as follows. The petitioner claims that he has participa...
Gottumukkala Venkata Balaramaraju Vs. Indapalati Apparao
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(3)ALD700
L. Narasimha Reddy, J.1. The petitioner is the judgment-debtor in a decree, passed in O.S. No. 869 of 2000 on the file of the Principal Junior Civil Judge, Ongole. The respondent filed that suit for recovery of certain amount. The suit was decreed on 13-9-2001, and the decree became final.2. Alleging that in spite of several demands, the petitioner did not pay the amount, the respondent filed E.P. No.30 of 2003 in the Court of I Additional Junior Civil Judge, Bhimavaram, after obtaining a percept. The respondent alleged that the petitioner has sufficient means, but still refused to honour the decree. Therefore, he invoked Rule 37 of Order 21 C.P.C., and sought for arrest of the petitioner. The Executing Court issued notice, and after hearing both the parties, recorded a finding that the petitioner failed to discharge the obligation under the decree, though he had sufficient means and capacity, and accordingly directed arrest and detention in civil prison, through order dated 14-6-2004....
Thota Venkata Rao Vs. Sunkara Raja Kumar
Court: Andhra Pradesh
Decided on: Mar-21-2006
Reported in: 2006(6)ALD247; 2006(3)ALT729
C.V. Ramulu, J.1. The substantial question of law that arises for consideration in this Second Appeal is whether, without there being an issue framed as to whether the plaintiff is a money-lender or not, the suit could have been proceeded with?2. The facts, which are relevant for the purpose of deciding the above substantial question of law, may be noticed as under:The appellant is the plaintiff and the respondent is the defendant in O.S.No. 4 of 1991 on the file of the learned Subordinate Judge, Sathupally, which was laid for recovery of an amount of Rs. 34,500/- with future interest at 24% per annum from the date of suit till realization. The parties are hereinafter referred to as arrayed in the suit.3. It is the case of the plaintiff that he knows the defendant since a long time. The defendant borrowed an amount of Rs. 20,000/-from him on 14-2-1988 at Sathupally, Khammam district and executed a promissory note in his favour promising to repay the entire amount with interest at 24% p...
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