Court : Andhra Pradesh
Decided on : Dec-19-2003
Reported in : 2004(1)ALD541; III(2004)BC87
..... v. ramesh kumar bansal, : air1990sc2218 , in this regard.3. sri ch. ramesh babu, the learned counsel representing the respondent m/s. nagarjuna finance limited, a company incorporated under the companies act, 1956, submitted that as can be seen from the respective affidavits filed in support of the applications filed, it is clear that this plea of limitation is raised only as .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-13-2003
Reported in : 2004(1)ALD647; 2004(2)ALT331
..... in the securities in respect of which succession certificate is issued, in a civil court is not lost by the order issuing a succession certificate in view of section 372 of the succession act.6. the details of securities in respect of which the certificate is applied for are not clearly mentioned in the petition. but from a reading paras 6 and ..... , j.1. seventh respondent in op no. 489 of 1998 is the appellant in this appeal.2. respondents 1 to 8 filed the aforesaid o.p. under section 372 of the indian succession act seeking succession certificate in their favour for the 3/4th amount from out of the securities left behind by k. shabbir ahmed (hereinafter referred to as the deceased ..... not apply to them. in fact a division bench of this court in ali mohd. v. special deputy collector, : air1974ap18 , held that section 370 of succession act applies to muslims also.5. i find no merit in the contention of the learned counsel for the appellant since o.s. no. 596 of 1998 was dismissed, the court .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-05-2003
Reported in : 2004(1)ALD754
..... value is between rs.50,000/- to rs.1,00,000/-if the value exceeds rs.1,00,000/-4.instrtution andendowments published under section 6la) of the act which are managed by theexecutive officers in the rank of oepul commissioners and regl. jointcommissioners and fall under the purview of the provision ..... value is between rs.50,000/- to rs.1,00,000/-if the valuee xceeds rs.1,00,000/-3.institution andendowmentspublished under section g(a} of the act other than the institutionsmanaged by the exective officers in the rank of deputy commissioner andregional joint commissioners and mutts whose annual income is ..... the annual rentals thereon shall be specified in the table below:tablesl. no.classification of theinstitution or endowmentassistant commissionerdeputycommissionerregl. jt.commissioneraddl.commissionercommissioner1.institution endowmentspublishedunder section 6(c] of the act & mutts whoso annual income is belowrs.50,000/-lease value not exceedingrs. 15,000/-if the value is between rs.15,000/- .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-01-2003
Reported in : 2004(2)ALT402
ORDERV.V.S. Rao, J.1. The petitioner was appointed as a dealer of Hindustan Petroleum Corporation Ltd., (HPCL) (not a party to the writ petition). 3y reason of the same, he is permitted to sell in retail motor spirit (petrol and high speed diesel). He has been in the business in Yanam in Pondicherry for the last seven years. On 14-10-2002, Indian Oil Corporation Ltd., (IOC,) Visakhapatnam invited bids in sealed covers for providing land to IOC on lease for a period of thirty years at various places including at Yanam. The bids have to be submitted to the second respondent at Visakhapatnam. Aggrieved by the same, the petitioner filed the writ petition seeking a declaration that the action of the IOC in issuing notification inviting sealed tenders for offering land on lease for establishing petroleum outlet is illegal and arbitrary. His main contention is that Yanam is a small place where there are already adequate number of petroleum outlets of various companies and that if another outl...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-14-2003
Reported in : [2003]129TAXMAN430(AP)
..... can invoke his supervisory jurisdiction only in special cases to correct orders which are subversive of the administration of revenue.15. the plain language employed in section 25(2) of the act, with which we are concerned for the present, does not admit of any such interpretation. it is fairly well settled that a taxing statute cannot ..... endorse the view of the commissioner.13. the question is whether the view expressed by the tribunal is based on a correct understanding of enabling provisions of section 25(2) of the act and the nature of the order passed by the commissioner.14. the madras high court in venkata krishna rice co. v. cit : [1987]163itr129(mad ..... result, the tribunal came to the conclusion that the order of the commissioner does not satisfy the requirements and basic ingredients for invoking his jurisdiction under section 25(2) of the act, that is to say, error and prejudice have not been established.10. in order to consider and express our opinion in the matter it would be .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-24-2003
Reported in : [2003]130TAXMAN538(AP)
..... referred to and relied upon by the tribunal has no application to the facts of the present case, as the apex court was not considering the provisions of section 64 of the act. hence, sought for answering the question referred by the tribunal in favour of the revenue.4. though notice is served on the respondent-assessee, none appeared ..... the share income derived by him belongs to him in his individual capacity and was assessable in the individual hands of his mother suryamani under the provisions of section 64 of the act. at the same time, he completed the assessment of the huf on a protective basis computing the income from both the firms.on appeal, the appellate ..... brief, are as follows :the assessee is an individual, who is the wife of late theegala paparao. the assessment was made against her under section 147, read with section 143(3) of the act for the assessment year in question computing the share income received by her son from the firms. the minor son of the assessee was admitted to .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-29-2003
Reported in : 2004(1)ALD818
ORDERG. Yethirajulu, J. 1. These two revision petitions arose out of the orders passed by the Subordinate Judge, Anakapalli, in E.P31 of 1984 and 32 of 1984 respectively in O.S.65 of 1976. The revision petitioner is one of the partners of the plaintiff-decree holder Firm and the respondent is the defendant in the suit and Judgment debtor in the execution petition. The Firm of the revision petitioner filed the suit for recovery of money on the basis of a promissory note and the suit was decreed in its favour. Subsequently, the revision petitioner filed E.P.Nos. 31 of 1984 and 32 of 1984 for different reliefs for the purpose of realization of the decree amount These execution petitions were dismissed by the lower Court on the ground that they cannot be maintained by an individual partner when the suit was decreed in favour of the firm.2. The revision petitioner being aggrieved by the orders of the lower Court preferred these two revision petitions questioning their validity and legality....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-07-2003
Reported in : AIR2004AP164
ORDERC.Y. Somayajulu, J.1. The order dated 7-7-2003 in I.A. No. 298 of 2003 in O.S. No. 18 of 2002 on the file of the Court of the Senior Civil Judge, Wanaparthy, is a subject matter of this revision.2. The revision petitioner filed the suit against the respondent on the foot of a promissory note. The respondent filed his written statement and: is contesting the suit. After the revision petitioner examined himself as P.W. 1 in Chief on 13-3-2003, the respondent filed I.A. No. 298 of 2003 under Order 11, Rule 14 of CPC to direct the revision petitioner to produce the account books pertaining to the fertilizers and pesticides maintained by him from 1999 to 2002. The revision petitioner filed his counter contesting the petition. On 7-7-2003, the learned Senior Civil Judge passed the following order.'Heard the counsel for petitioner. Respondent has not submitted any arguments. It appears respondent's counsel has no arguments to submit. Hence the petition is allowed without costs.'3. The co...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-11-2003
Reported in : 2004(3)ALD149
..... receive the maturity amount. in this view of the matter, the respondent is directed to issue notice to the unauthorized person in whose possession, the vikas patras are available and act accordingly as contemplated under the provisions of sub-rule (3) of rule 43 of the national savings certificates rules, 1981. this exercise shall be completed within a period of two .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-05-2003
Reported in : AIR2004AP192
..... on the file of the principal junior civil judge, sattenapalli. the said application was moved by the respondent herein-defendant in the suit, under order 16, rule 14 read with section 151 of the code, to summon witnesses and examine them as court witnesses in the suit and pass suitable orders. the learned principal junior civil judge, sattenapalli, after recording certain .....
Tag this Judgment!