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The Commissioner of Sales Tax Vs. P. Ambalal and Co.
Mumbai
Mar-04-1976
Direct Taxation
Bombay Sales Tax Act, 1953 - Sections 14(4), 14(5), 14(6), 14(7) and 15
(1976)5CTR(Bom)460
15 of the said Act and relying upon the judgment of the Andhra Pradesh High Court in State of Andhra Pradesh vs. Ravuri Narsingh, (1965 … Bench two questions, namely :- '(1) Whether the Assistant Commissioner while dealing with the turnover escaping assessment under section 15 of the Bombay Sales Tax Act, 1953 was competent to make a best judgment assessment of the escaped … Madon, J.1. Both these References under section 34(1) of the Bombay Sales Tax Act, 1953, arise out of order of reassessment made against the Respondents who were registered as dealer under the said
Tag this Judgment! AI Brief & AskCommissioner of Sales Tax Vs. P. Ambalal and Co.
Mumbai
Mar-04-1976
Sales Tax
Bombay Sales Tax Act, 1959 - Sections 2(1), 14, 14(3), 14(4), 15 and 15(1)
[1976]384STC333(Bom)
15 of the said Act and relying upon the judgment of the Andhra Pradesh High Court in State of Andhra Pradesh v. Ravuri Narasimloo [1965] … Bench two questions, namely : '(1) Whether the Assistant Commissioner, while dealing with the turnover escaping assessment under section 15 of the Bombay Sales Tax Act, 1953, was competent to make a best judgment assessment of the escaped … Madon, J. 1. Both these references under section 34(1) of the Bombay Sales Tax Act, 1953, arise out of an order of reassessment made against the respondents, who were registered as dealers under the
Tag this Judgment! AI Brief & AskPublic Prosecutor Vs. Mullangi Soolappa
Karnataka
Jul-22-1955
Sales Tax
Madras General Sales Tax Act, 1939 - Sections 15; Madras General Sales Tax Rules, 1939 - Rule 28; Andhra State Act, 1953 - Sections 41(2)
AIR1955Kant151; AIR1955Mys151; 1955CriLJ1614; [1956]7STC22(Kar)
provisional assessment for the year 1951-52 on or before the specified date.In pursuance of Section 41(2) of the Andhra State Act, 1953, the Chief Justice of Madras transferred the appeal to the High Court of Mysore.2. In the trial Court, … with Rule 28, Madras General Sales Tax Rules, and this defect exonerated the accused from the operation of Section 15 (b) of the Act since, in the absence of a valid service of the notices, no question of
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Jayantilal Thakordas Vs. State of Gujarat
Gujarat
Jul-02-1968
Sales Tax
Andhra Pradesh Gen. Sales Tax Act, 1957 - Sections 14(4)
(1968)0GLR886; [1969]23STC11(Guj)
In support of this proposition, he relied on the decision of the Andhra Pradesh High Court in State of Andhra Pradesh v. Ravuri Narasimloo ([1965] … Divan, J. 1. In this reference under section 34 of the Bombay Sales Tax Act, 1953 (hereinafter referred to as the Act), the following two questions have been referred to us by the Sales … the tax, if any, due from the dealer in respect of such period and all subsequent periods.' 16. Section 15 of the Act provided as follows :- '15. (1) If in consequence of any information which has come
Tag this Judgment! AI Brief & AskA. Srinath and Others Vs. the Andhra Pradesh State Road Transport Corp ...
Andhra Pradesh
Apr-17-1996
Constitution Civil Subject:
Code of Civil Procedure (CPC) 1908 - Order 47, Rules 1, 5, 6 and 9 - Order IX; Constitution of India - Articles 26, 162, 246, 225, 226 and 227; Code of Civil Procedure (CPC) 1908 - Sections 15, 44, 114, 117 and 141; Andhra State Act, 1953; Government of India Act, 1915 - Sections 107, 108 and 108(1); Government of India (Amendment) Act, 1935 - Sections 223; Trade Marks Act; Indian High Courts Act, 1861 - Sections 13; General Clauses Act - Sections 8; Interpretation Act; Code of Criminal Procedure (CrPC) ; Code of Civil Procedure (CPC) 1882 - Sections 540, 623, 624 and 627; States Reorganisation Act;
AIR1996AP309; 1996(2)ALT893; (1997)ILLJ255AP
created, and reconstituted by the Letters Patent dated 28-12-1865. On creation of the State of Andhra under the Andhra State Act, 1953 (30 of 1953) and the State of Andhra Pradesh under the States Reorganisation Act, 1956 (Act 37 of … Subramaniya Aiyar relies on Sabapathi Chetty v. Narayanaswamy Chetty, (1908) 11 Mad LJ 346 for the proposition that Section 15 of the Letters Patent is not controlled by the Code of Civil Procedure. All that was decided in
Tag this Judgment! AI Brief & AskRoopchand Raghavji Phande and ors. Vs. Abhyankar and ors.
Mumbai
Dec-08-1969
Sales Tax
Bombay Sales Tax Act, 1953 - Sections 2(6), 5, 7-A, 9, 10, 10-AA, 13, 13(1), 13(2), 13(4), 13(5), 14, 14(3), 15, 16, 18-B, 22, 23, 24, 25, 26, 26(3), 31, 36, 36-A, 39-A, 76 and 77; Bombay Sales Tax (Amendment) Act, 1959 - Sections 2(11), 2(19), 3, 15(1), 11, 12, 18, 19, 19(3), 32, 33, 34 and 44; Code of Civil Procedure (CPC), 1908; Constitution of India - Articles 226 and 227; Bombay Sales Tax Act, 1950; Bombay Sales Tax (Validating Provisions) Act, 1957 - Sections 2(1); Bombay General Clauses Act, 1904 - Sections 3(35); Indian Income-tax Act, 1922 - Sections 2(2), 3, 22(2) and 33(4); Madras General Sales Tax Act, 1939; East Punjab General Sales Tax Act, 1948 - Sections 16; Sales Tax Law; East Punjab General Sales Tax Rules, 1949 - Rule 40; Indian Sale of Goods Act
AIR1970Bom351
other documents. Another notice was also sent on the said day to the firm purporting to be under Section 15 of the Bombay Sales Tax Act, 1953, calling upon the firm to show cause why the assessment already … (1955) 6 STC 657 (AP) in which a Division Bench of the Andhra High Court consisting of Subba Rao. C, J. and Satyanarayana Baju, J., … India raise an important question relating to assessment of a dissolved partnership firm under the Bombay Sales Tax Act, 1953, and the Bombay Sales Tax Act, 11959. Miscellaneous Application 564 of 1965 is a petition filed on the … 13, 1962, and as the firm had already closed its business as stated above in or about May 1961, the Sales Tax Officer, B-II Ward
Tag this Judgment! AI Brief & AskM.P.V. Sundararamier and Co. Vs. the State of Andhra Pradesh and anr.
Supreme Court of India
Mar-11-1958
Sales TaxConstitution
Constitution of India - Articles 246, 286, 286(1), 286(2), 301 and 372; Madras General Sales Tax Act, 1939 - Sections 2 and 22; Sales Tax Laws Validation Act, 1956 - Sections 2; Impugned Act
AIR1958SC468; (1958)IMLJ179(SC); [1958]1SCR1422; [1958]9STC298(SC)
Madras to enact a law to operate in another State. But it isargued that s. 53 of the Andhra State Act, 1953, on its true interpretationenacts that though for political purposes Andhra is to be regarded as aseparate State, for … those laws is Madras General Sales Tax Act (Madras 9 of 1939),hereinafter referred to as the Madras Act. Section 54 of the Andhra State Actconferred on the Government a power to adapt laws for the purpose of … 1955, noticesto the petitioners to send their returns of turnover by July 15, 1955, failingwhich it was stated that assessment would be made on the
Tag this Judgment! AI Brief & AskM. Subbarayudu and ors. Vs. the State
Andhra Pradesh
Dec-06-1954
Criminal
Code of Civil Procedure (CPC), 1898 - Sections 209 and 437; Andhra State Act, 1953 - Sections 53
AIR1955AP87; 1955CriLJ770
and 437 of Criminal Procedure Code, 1898, Section 395 of Indian Penal Code, 1860 and Section 53 of Andhra State Act, 1953 - petitioners discharged by Sub-Divisional Magistrate (SDM) from offence charged under Section 395 and converted case into calendar … When India became a Dominion by virtue of the Indian Independence Act of 1947 which took effect on 15.8.1947, there was no change in the constitution of the High Court. When India became a Republic, the jurisdiction
Tag this Judgment! AI Brief & AskMukundas Proprietor, Krishna Cycle Stores, Secunderabad Vs. State of A ...
Andhra Pradesh
Nov-13-1959
Sales Tax
Constitution of India - Article 286; Andhra Pradesh Adaptation of Laws Order, 1957; Madras General Sales Tax Act; Hyderabad General Sales Tax Act
AIR1960AP298; [1960]11STC420(AP)
The Constitution (Seventh Amendment) Act, 1956, included the territories specified in Sub-section (1) of Section 3 of the Andhra State Act, 1953, and the territories specified in Sub-section (1) of Section 3 of the States Reorganisation Act, 1956, in the
Tag this Judgment! AI Brief & AskSrimanthu Rajah Yarlagadda Sivarama Prasad Bahadur Zamindar Garu and o ...
Andhra Pradesh
Aug-14-1959
Limitation
Constitution of India - Article 260; Limitation Act, 1908 - Schedule - Article 151; Andhra State Act, 1953 - Sections 32 and 55; ;Andhra Pradesh Appellate Side Rules - Rule 51
AIR1960AP364
- Article 226 of Constitution of India, Article 151 of Limitation Act, 1908, Sections 32 and 55 of Andhra State Act, 1953, Rule 51 of Andhra Pradesh Appellate Side Rules and High Court Orders and Rules - appeal preferred against … reference, for the reason that the Andhra High Court was formed long after. Be that as it may, Section 32 of the Andhra State Act (Act XXX of 1953) has made the law in force in regard … contended before us by Sri Manavala Choudary and Sri Veerabhadrayya that Article 151 of the Indian Limitation Act, which prescribes a period of 20 days
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