Court : Andhra Pradesh
Reported in : [1992]196ITR302(AP)
Syed Shah Mohammed Quadri, J.1. The short question that arises in these writ petitions is whether the notices issued to the petitioner under section 148 of the income-tax Act, 1961, are valid. 2. The petitioner is a partnership firm. It is carrying on business as commission agent in the market at Guntur. It also purchases and sells other agricultural produce. It is an assessee under the Income-tax Act. The assessments of the petitioner for the assessment years 1980-81, 1981-82, 1982-83, 1983-84, 1984-85 and 1985-86 were completed. The respondent issued notices under section 148 of the Income-tax Act to reopen the assessment under section 147(a) for the above said years on the ground that the income chargeable to tax had escaped assessment. In response to the notices, the petitioner requested the respondent to furnish reasons for reopening the assessment. The respondent communicated the reasons by his letter dated March 27, 1987. Then the petitioner filed returns under protest and chall...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(3)ALT542; 1993CriLJ558
1. A 'Call Attention Motion' No. 329 of 1981 was moved in the Andhra Pradesh Legislative Assembly in 1981 regarding the execution of jungle clearance works in the Irrigation Circle, Nellore District, allegating that works costing more than 60 lakh rupees were entrusted to the contractors without calling for tenders. 2. Thereupon, the Secretary, Irrigation Department, Government of Andhra Pradesh directed Mr. L. R. Kapoor, the then Chief Engineer, Major Irrigation, to conduct an enquiry into the allegations in the execution of the works. In that connection, he visited Nellore and conducted an enquiry from 4-4-1981 to 6-4-1981 and submitted his preliminary report to the State Government on 17-4-1981 pointing out various irrgularities and illegalities committed by the Engineers in the execution of the jungle clearance works in the Nellore Irrigation Circle. Then the State Government issued G.O.Ms. No. 313 dated 20-7-1981 appointing Mr. N. V. M. Krishna, the then Chief Engineer, (Investiga...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1993AP123
ORDER1. The writ petitioner Miss D. Sridevi is a candidate who was denied admission to the Ph.D. Course in Entomology in the first respondent-University. In the M.Sc. (Ag) Entomology she secured OGPA 9.07 and no other candidate in the three agricultural colleges secured a higher rank than her. In addition to that, in the selection for the Ph.D. Course with Entomology as major field, she was Rank No. 1 having secured 158.70 marks. When the list of candidates selected for admission was announced on 20th March, 1992, she found that the two seats meant for Ph.D. (Entomology) were allotted to respondent No. 3, a BC-B candidate who secured only 151.55 marks and to respondent No. 4, a S.C. candidate who secured only 139.65 marks. Aggrieved by the denial of admission, she has come forward with this writ petition. In this writ petition, she does not challenge the validity of G.O.Ms. No. 158, Education(c) Department dated 20th February, 1982, under which the rule of reservation was made applicab...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(1)ALT242
M.N. Rao, J.1. Against the judgment of a learned single Judge K. Ramaswamy, J. (as he then was) allowing Writ Petition No. 9797/83 (V. Raghunadha Rao v. State of A.P and Ors.), 1988(1) ALT 461 declaring certain Preliminary Specifications of the Andhra Pradesh Detailed Standard Specifications as unconstitutional this appeal was preferred by the State of Andhra Pradesh.2. The sole respondent herein is a registered Class-I Contractor, formerly designated as A-Class Contractor. For all Government works of the value of more than Rupees Fifteen Lakhs only Class-I Contractors are eligible to submit tenders. Among other conditions for registration as .Class-I Contractor solvency to the extent of Rupees Two Lakhs is a necessary pre-condition. In respect of the construction work 'Ogee Spillway from Chain 91.45 to Chain 110 of Taliperu Project at Pedamidisileru village, Khammam District' a notification was issued by the Government of Andhra Pradesh on 29-9-1977 inviting tenders. The tender schedu...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(3)ALT471
M.N. Rao, J.1. In this batch of cases, the primordial question for consideration concerns the constitutionality of Sub-clause (d) of Clause (2) of Article 323A. Part XIV-A of the Constitution of India consisting of two Articles - 323A and 323B - was inserted by Section 46 of the Constitution (42nd Amendment) Act, 1976 with effect from 3-1-1977. Clause (1) of Article 323A confers power on Parliament to establish, by law administrative tribunals for adjudication of disputes and complaints with regard to persons appointed to public services and posts in connection with the affairs of the Union or of any State or of any local authority or of Public Corporation controlled or owned by the Government. Sub-clauses (a) to (g) of Clause (2) speak of what the law made under Clause (1) may provide for. Sub-clause (d) of Clause (2) lays down that the law made under Clause (1) may 'exclude the jurisdiction of all Courts except the jurisdiction of the Supreme Court under Article 136 with respect to t...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(2)ALT87; (1994)119CTR(AP)184; [1994]207ITR508(AP)
S.V. Maruthi, J. 1. Reference Case No. 126 of 1992 arises out of the order of the Income-tax Appellate Tribunal in I. T. A. No. 1822/(Hyd) of 1990 dated March 23, 1992. Messrs. V. V. Trans-investments (P.) Ltd., Hyderabad, aggrieved by the said order made a Reference Application No. 101/(Hyd) of 1992, before the Appellate Tribunal to refer to this court certain questions of law for the opinion of this court. 2. Writ Petitions Nos. 5408, 6102 and 6141 of 1993 are filed by the Deputy Commissioner of Income-tax (Assessment) - III Hyderabad, Deputy Commissioner of Income-tax (Assessments), Special Range-3, Hyderabad, and the Assistant Commissioner of Income-tax, Investigation Circle-I (1), Hyderabad, respectively, on behalf of the Department, for a writ of certiorari or order or direction, to call for the records relating to I. T. A. No. 1845/(Hyd) of 1990, for the assessment year 1988-89, I. T. A. No. 822/(Hyd) of 1992 for the assessment year 1989-89, respectively, passed by the Income Ap...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(1)ALT468; 1995(1)ALT(Cri)332; [1996]86CompCas487(AP); 1996CriLJ636
M.N. Rao, J. 1. The provisions of Chapter XVII of the Negotiable Instruments Act, 1881 (for short 'the Act'), comprising sections 138 - 142, concerning penalties in cases of dishonour of certain cheques for insufficiency of funds in the accounts, inserted by section 4 of the Banking, Public Financial Institutions and Negotiable Instruments Laws (Amendment) Act, 1988 (Act 66 of 1988) are under challenge in this batch of writ petitions. 2. The Statement of Objects and Reasons of Act 66 of 1988 says : '... in the course of administering various laws relating to banks and public financial institutions, a need has arisen for some further amendments to the Act...'. Section 4 was enacted for achieving the following objective : 'to enhance the acceptability of cheques in settlement of liabilities by making the drawer liable for penalties in case of bouncing of cheques due to insufficiency of funds in the accounts or for the reason that it exceeds the arrangements made by the drawer, with adeq...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(1)ALT288; 1995(77)ELT544(AP)
ORDERS.V. Maruthi, J.1. These three Writ Petitions are disposed of by a common judgment as the issue involved is common to all these Writ Petitions. 2. In W.P. No. 17002 of 1989 the petitioner is the Delta Paper Mills Limited. It manufactures paper which is liable to Excise duty under the Central Excises and Salt Act, 1944 (in short 'the Act'). The petitioner's appeal challenging the levy of Excise duty was pending before the Tribunal. Pending disposal of the appeal the second respondent by his order dated 2-1-1985 granted instalment facility to the petitioner for payment of Excise duty to the tune of Rs. 20,20,553.69. In the said letter the petitioner had been required to clear off the arrears of tax of Rs. 20,20,000.00 in 10 instalments. The first nine instalments were to be of Rs. 2,00,000/- each beginning in February, 1985 and the 10th instalment was to comprise the balance payable. The petitioner had been making payments in accordance with the instalment facility granted by the se...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1995AP230
ORDER1. This writ petition is filed for a declaration that the action of the respondents in demolishing the building bearing No. 6-3-661 / A (part) (Old number 6-3-661) situaiedin Kapadia lane, Somajiguda, Hyderabad, is illegal etc. The averments in the affidavit are that the petitioner No. 1 is the absolute owner of an extent of 300 square yards or 250 square meters of the premises bearing No. 6-3-661 / A (part) (Old number 6-3-661) situated at Kapadia lane, Somajiguda, Hyderabad. She purchased the same under a sale deed dated 24-12-1993 executed by one AbduJ Majid Khan son of Abdul Hameed Khan, on a stamp paper worth Rs. 50,000/-and submitted for registration. Ever since the purchase she was in possession of the same. The building is about 100 years old and hervendor paid all taxes up to 31-3-1994 to the Municipal Corporation of Hyderabad. The second petitioner is the husband of the first petitioner, is the registered General Power of Attorney holder of the vendor Sri Abdul Majeed Kh...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1995AP248; 1995(2)ALT1
ORDERY. Bhaskar Rao, J.1. In this batch of writ petitions, the validity of G.O.Ms, No. 30, Backward Classes Welfare (P-2) Department, dated 25-8-1994 is the subject-matter of challenge. The G.O. declared for '14' communities the status of 'other Backward Classes' for the purpose of reservation under Articles 15(4) and 16(4) of the Constitution,2. Before entering into the controversies arid respective contentions, we may usefully trace the background in the matter of reservations: As per the scheme of our Constitution, there shall not be any discrimination on grounds of religion, race, caste, sex and place of birth in the fields of education and employment. However, Articles 15(4) and 16(4) are two facets envisaging reservation to the classes of citizens socially and educationally backward. In so far as the State of Andhra Pradesh is concerned, it was originally formed part of the Composite Madras State, besides that of the State of Hyderabad. With the formation of the Andhra Pradesh on...
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