Case LawHigh Court › Wp/1911/2013 Of M/S. Janapriya Engineers...

Wp/1911/2013 Of M/S. Janapriya Engineers Syndicate (Jv) v. The Dy. Commissioner Of Income-Tax

High Court 25 Oct 2013 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Wp/1911/2013 Of M/S. Janapriya Engineers Syndicate (Jv) v. The Dy. Commissioner Of Income-Tax
Date of order
25 Oct 2013
Assessment year(s)
Outcome
Dismissed

Case summary

In Wp/1911/2013 Of M/S. Janapriya Engineers Syndicate (Jv) v. The Dy. Commissioner Of Income-Tax, the High Court (2013) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD TUESDAY, THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND FOURTEEN :PRESENT: THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAOWP .NO:1911 of 2014 Between: 1 G.Prema W/o G.V.Chalapathi Naidu. 2 G.V.Ramanappa Naidu S/o Pedda Vemana Naidu. ..... Petitioners AND 1The Government of Andhra Pradesh, rep by its Principal Secretary,Excise Department, Hyderabad.Excise Department, Hyderabad. 2The Commissioner, Prohibition & Excise, Nampally, Hyderabad. 3The Deputy Commissioner, Prohibition & Excise, Chittoor, ChittoorDistrict.District. 4The Prohibition & Excise Superintendent, Chittoor, Chittoor District. .....Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed herein, the High Court may bepleased to issue a Writ, order or direction more particularly one in the nature ofWrit of Mandamus, declaring the orders passed by 2[nd] respondent inCR.No.10373/2013/CPE/T1, dated 06-01-2014 and the 3[rd] respondent inRc.No.B/244/2013 dated 10-12-2013 as illegal, arbitrary and in violation ofprinciples of natural justice, and set aside the same, and consequently, directthe 3[rd] respondent to consider the representation of the petitioners for change /shifting of the Bar premises to the first floor of the building bearing D.No.15/6-8-A, R.R. Colony, Madanapally. The petition coming on for hearing, upon perusing the Petition and theaffidavit filed herein and upon hearing the arguments of SRI P.GANGARAMIREDDY, Advocate for the Petitioner, and of Government Pleader for Exciseand Prohibition for Respondents, the Court made the following. ORDER: The Commissioner of Prohibition & Excise has called for certain remarkson 21.12.2013 from the Deputy Commissioner of Prohibition & Excise on theappeal submitted by the petitioners on 19.12.2013. The Deputy Commissionerof Prohibition & Excise, Chittoor has drawn his remarks, signed the same on26.12.2013, though he has not put the date on his proceeding, and submittedthe same. The letter addressed by Sri P. Chandramouli, DeputyCommissioner of Prohibition & Excise, Chittoor to the Commissioner ofProhibition & Excise, Andhra Pradesh, Hyderabad through Rc. No.A1/244/2013, dt. -12-2013 together with the para-wise remarks, has found itsway into the paper book from pages 14 to 17 of the Writ Petition. The Commissioner does not appear to have taken serious note of thelapse on the part of the Deputy Commissioner of Prohibition & Excise, Chittoorin not putting the date on the proceeding. The Deputy Commissioner ought tohave realized that it is not enough for him to put the date beneath his signaturebut he should date the proceedings, otherwise the proceedings will not take avalid form. This apart, either the Deputy Commissioner of Prohibition & Excise, Chittoor or any of his subordinate officers, who have dealt with thispara-wise remarks or someone, who has dealt with the same in the Office ofthe Commissioner of Prohibition & Excise, Hyderabad, has obviously takenphotocopies thereof and made available the same to the licensees. It will notbe difficult for one to assume that the licensees may have paid for thisgratuitous service. When the government servants themselves are not able tomaintain secrecy and integrity of the contents of their files, how thisCommissioner of Prohibition & Excise intends to tackle with the menace ofcorruption, is inexplicable. Therefore, the Commissioner of Prohibition & Excise shall take immediateaction in the matter and report compliance thereof by 11.02.2014 through thelearned Assistant Government Pleader for Excise. Therefore, the Commissioner of Prohibition & Excise shall take immediateaction in the matter and report compliance thereof by 11.02.2014 through thelearned Assistant Government Pleader for Excise. Since the learned counsel for the petitioners Sri P. Gangarami Reddyrequests a week’s time, so that, in the meantime, the writ petitioners canapproach the competent authority and file an appropriate application forchange of the licensed premises or appropriate modifications to the licensedpremises, so as to bring it in line with the requirements of the Rules, post on11.02.2014 in motion list. A copy of this docket order be made available to the learned AssistantGovernment Pleader for Excise. ASSISTANT REGISTRAR //TRUE COPY// For ASSISTANT REGISTRAR To 1The Principal Secretary, Excise Department, Government of AndhraPradesh, Hyderabad.Pradesh, Hyderabad. 2The Commissioner, Prohibition & Excise, Nampally, Hyderabad.3The Deputy Commissioner, Prohibition & Excise, Chittoor, ChittoorDistrict.3The Deputy Commissioner, Prohibition & Excise, Chittoor, ChittoorDistrict. 4The Prohibition & Excise Superintendent, Chittoor, Chittoor District.(1 to 4 by RPAD)(1 to 4 by RPAD) 5One CC to SRI P.GANGARAMI REDDY, Advocate (OPUC)6Two CCs to the G.P. for Excise & Prohibition, High Court of A.P.,Hyderabad. (OUT) (BY SPECIAL MESSENGER)6Two CCs to the G.P. for Excise & Prohibition, High Court of A.P.,Hyderabad. (OUT) (BY SPECIAL MESSENGER) 7One spare copy. SRL HIGH COURT NRRJ DATED: 04-2-2014 NOTE: POST ON 11.02.2014 IN MOTION LIST. ORDER W.P.NO. 1911 OF 2014 DIRECTION Drafted by: SRLDate of Drafting : 06-2-2014 HIGH COURT NRRJ DATED: 04-2-2014 NOTE: POST ON 11.02.2014 IN MOTION LIST. ORDER W.P.NO. 1911 OF 2014 DIRECTION
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