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Union of India Vs. K.S. Devasahayam

Union of India vs K.S. Devasahayam

Type Court Judgment Court Andhra Pradesh Decided Nov 07, 2001
~1 min read
https://sooperkanoon.com/case/447153

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Citation
Court
Andhra Pradesh High Court
Decided On
Case Number
Writ Petition No. 23990 of 1999 7 November 2001
Subject
Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

Counsels: J.V. Prasad, for the Revenue S.R. Sanku, for the Assessee In the Andhra Pradesh High Court S.R. Nayak & L. Narasimha Reddy, JJ. - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag. CJ, P.V. Hardas, Naresh H. Patil, R.M. Borde & ...

Key legal issue
Direct Taxation

Parties & Advocates

Appellant / Petitioner

Union of India

Advocate J.V. Prasad, <i>for the Revenue </i>S.R. Sanku, <i>for the Assessee</i>

Respondent

K.S. Devasahayam

Legal References

Reported In
[2002]120TAXMAN511(AP)

Excerpt

.....schools (conditions of service) regulations act, 1978 [act no. 3/1978]. sections 9 & 2(21): jurisdiction of school tribunal whether a school run by cantonment board is not a recognised school within the meaning of section 2(21)? - held, the act is enacted to regulate recruitments and conditions of employees in certain private schools and provisions of the act shall apply to all private schools in the state whether receiving any grant-in-aid from the state government or not. private school is defined in section 2(2) of the act as a recognised school established or administered by a management other than the government or a local authority. recognised means recognised by director, the divisional board or state board. thus as far as the first part of the definition of being recognised is concerned, it includes, as stated above, four directors, the divisional boards and four state boards. the second part of this definition which comes after the comma refers to any officer authorised by director or by any of such boards. the question to be examined is whether school run by the cantonment board could be said to be one run by any such boards. a private school has to be recognised by the state or the divisional board or by any officer authorised in that behalf. when this phrase namely: recognised by any officer authorised by the director or by any such boards, is included in the latter part of section 2(21), such boards will be of the level of the state board or the divisional board. the boards referred to in the definition of the word recognised means the boards which deal with education at levels other than that of the level at which primary schools are operating. thus for being recognised, the school has to be recognised by the board and therefore, it has to be operating at a higher level i.e., secondary level. section 2(21) of the act defines the term recognised. the last clause therein is by any of such boards. the term such is defined in oxford dictionary as.....ordernayak, j.this writ petition is directed against the order of the central administrative tribunal, hyderabad bench, (the cat) in o.a. no. 289 of 1999 dated 14-10-1999 allowing the original application filed by the respondent herein and setting aside the proceedings of the third petitioner in c.r. no. 39/estt/98, dated 1-2-1999, terminating the services of the respondent, with effect from 1-2-1999 and permitting him to appear for the departmental examination, to be conducted in future.2. the respondent was selected and appointed as inspector of income tax by proceedings dated 22-5-1990 of the director of income-tax (inv.), hyderabad. the appointment order reads:'

Full Judgment

ORDER

Nayak, J.

This writ petition is directed against the order of the Central Administrative Tribunal, Hyderabad Bench, (the CAT) in O.A. No. 289 of 1999 dated 14-10-1999 allowing the original application filed by the respondent herein and setting aside the proceedings of the third petitioner in C.R. No. 39/Estt/98, dated 1-2-1999, terminating the services of the respondent, with effect from 1-2-1999 and permitting him to appear for the departmental examination, to be conducted in future.

2. The respondent was selected and appointed as Inspector of Income Tax by proceedings dated 22-5-1990 of the Director of Income-tax (Inv.), Hyderabad. The appointment order reads:

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