Court : Andhra Pradesh
Reported in : [1971]81ITR688(AP)
..... for a period not exceeding six years form the date of the interest vests in the assessee is only to apply after the date of the amendment by the wealth tax (amendment) act, 1964, that clause has no application and the terms of the section must be interpreted as they stood at the valuation date which crystalised ..... the amendment was intended to be a parliamentary exposition of the meaning of the original clause. that contention was rejected by their lordships of the supreme ..... within the meaning of section 2(m) of the act, and should be deducted from the estimated value of the assets as on the valuation date.' the assessee relied upon the decision in : [1969]72itr801(sc) wherein the definition given to the word 'assets' under the wealth tax amendment act 1964, come to be considered and contended that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(1)ALD672
..... -ex.a1 is a forged one and no such will was ever executed by their father, the plaintiff, for the reasons best known to her, neither took steps for the amendment of the plaint including the relief of declaration of title also nor raised any issue to that effect in the trial court, which would have clinched the whole dispute. this ..... . aggrieved by the said refusal, the parties approached this court. the learned single judge held that unless the will is probated as required under section 57 of the indian succession act, the same cannot be marked in evidence. learned single judge in the said judgment quoted with approval the judgment of madras high court in a.l v.r. ct. veerappa .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]173ITR439(AP)
..... was no liability to pay gift-tax inasmuch as the gift in the present case was made long prior to april 1, 1972, when the amendment to section 4(2) of the gift-tax act came into force. the second contention was that in relation to the gift in favour of the wife, exemption under section 5(1)(viii) of ..... applicable. learned counsel brings to the notice of this court that simultaneously with the amendment of the gift-tax act, amendments also were made to the income-tax act and wealth-tax act and the language employed in amending section 64 of the income-tax act and section 4(2) of the wealth-tax act are not in pari materia with the language used for effecting ..... first day of april of a financial year would not apply to the assessment for that year, even if the assessment was actually made after the amendments came into force. there, the kerala surcharge on taxes act, 1957, having come into force on september 1, 1957, being the date appointed by the kerala government under section 1(3) of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1976AP39
..... . 20,000/- only. the word 'twenty' in section 95(2) was substituted by the word 'fifty' by section 54(b)(i) of the motor vehicles (amendment) act 56 of 1969 (hereinafter called the amending act) which came into force on march 2, 1970. therefore, the maximum limit of the liability of the insurer which was only rs. 20,000/- on 25-8 ..... j., speaking for the court, rules thus :'it is perfectly true as stated therein that whenever an amended act has to be applied subsequent to the date of the amendment the various unamended provisions of the act have to be read along with the amended provisions as though they are part of it. this is for the purpose of determining what the meaning ..... insurer to rs. 50,000/- that govern the case on hand.9. the answer to the aforesaid question depends upon the nature and character of the amendment of section 95(2) of the act made by section 54(b)(i) of the amending act, increasing the maximum liability of the insurance company from rs. 20,000/- to rs. 50,000/-. if the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(57)ELT553(AP)
..... in this writ petition. however, the petitioners filed a revision also against the said order before the union of india (the 3rd respondent) under section 36 of the act. after the amendment of the act and creation of customs, excise and gold (control) appellate tribunal (for short 'cegat') the revision was transferred to cegat. it is stated that by order 6-1-1983 ..... of mysore [1978 (2) elt (j 154).]. in that case the appellants filed writ petition before the high court of mysore for a declaration that the mysore elementary education act, 1941 as amended which provided for levy and collection of education cess, was beyond the competence of the legislature and claimed refund of the educational cess paid during the period from 1951 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1995)123CTR(AP)576; [1995]213ITR668(AP)
..... advocate. because of the commonality of questions involved for adjudication, we are inclined to dispose of all the writ petitions by this common judgment. 2. the act of 1987, as it stood prior to the amendment act of 1991, was enacted to provide for the levy of a tax on expenditure incurred in certain hotels. section 3 laid down that the ..... extended to encompass restaurants equipped with or having access to facilities for air-conditioning. clause (9a) inserted by the amendment act in section 2 defines 'restaurant' in the following terms (see : [1991]191itr260(all) : ''restaurant' means any premises, not being a restaurant situated in a hotel referred to in ..... to, facilities for air-conditioning.' 6. as a consequence of the insertion of clause (9a) in section 2, necessarily, sections 3 - 5 also had to be amended. the application of the act in relation to any chargeable expenditure, by sub-section (2) of section 3, was extended to the expenditure incurred in a restaurant. the rate of tax in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]108ITR318(AP)
..... question for our consideration :'whether, on the facts and in the circumstances of the case, the quantum of penalties to be levied should be as per the amended provisions of section 271(1)(iii)brought into effect from april 1, 1968 ?'2. in order to appreciate the question, it is necessary to relate certain relevant ..... 1, 1968, section 271(1)(c)(iii) provided: '(1) if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person--..... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income,-- he may direct that such person shall pay ..... 1, 1968, section 271(1)(c)(iii) provided :'(1) if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person--... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP443
..... them are war years or not, could also be gleaned from sub-section (4) of section 34 added by the indian income-tax (amendment) act, 1959.20. that sub-section recites:'a notice under clause (a) of sub-section (1) may be issued al any time notwithstanding ..... time of the issue of the notice, the period of eight years specified in that sub-section before its amendment by clause (a) of section 18 of the, finance act, 1956 (18 of 1956) had expired in respect of the year to which the notice relates.'this sub ..... year 1946-47.14. in this context, we cannot ignore the wide language of section 34(1) as it stood after the amendment of 1956 that section empowered the proper income-tax officer to serve on an asses see a notice containing all or any of the ..... charged by adopting the procedure laid down in the taxation on income (investigation commission) act on the ground of non-disclosure of material facts.10. section 34(1)(a) of the act as amended in 1948 and as it stood then could not at the time help the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(3)ALD867; 2005(3)ALT301
..... for filing the same. it was in this context, that order viii was subjected to substantial changes, through the code of civil procedure (amendment) act, 1999 (act 46 of 1999). through this act, rule 1 was amended as under:'amendment of order viii.- in the first schedule, in order viii,-(i) for rule 1, the following rule shall be substituted, namely:-'1 written ..... defendant was under the obligation to file the written statement 'at or before the first hearing or within such time as the court may permit'.(b) after the amendment act, through act 46 of 1999, written statement was required to be filed at the first hearing or within such time as the court may permit, which shall not be beyond ..... 30 days from the date of service of summons.(c) a different time frame came to be stipulated through amendment act 22 of 2002. it is to the effect that it shall be the basic obligation of the defendant to file the written statement within 30 days from the date .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1989AP350
..... 20 of the act as misconceived on the ground that the contractor had accepted all the amounts due for the work executed under the agreements and had given a no-claim ..... railways representing union of india, entered into four agreements with a contractor for construction of quarters. the contractor filed an application under section 20 of the arbitration act claiming that certain amounts due under the said contracts have not been settled and prayed for reference of dispute to arbitrator. the railways contested the petition under section ..... suit (out of which this appeal arises) o.s.no. 112/80 on the file of principal subordinate judge, visakhapatnam under section 20 of the arbitration act for a direction to the appellant to file agreement dt. 31-3-1973 into the court and for referring the disputes to arbitrator in accordance with the arbitration .....
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