Court : Andhra Pradesh
Reported in : (1997)142CTR(AP)453; [1997]225ITR118(AP)
..... that the above said question arises. 4. mr. s.r. ashok, learned standing counsel for the petitioner, contends that by virtue of the amendment to explanation 2 to sub-section (2a) of section 37 of the income-tax act, even the expenditure made by way of hospitality, falls within the meaning of 'entertainment expenditure' and that being so it cannot be allowed ..... . 5. mr. c. kodanda ram, learned counsel for the assessee, on the other hand, contends that the amendment was in force only for a limited period and that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP555
..... equitable mortgage. he passed a decree against both the appellant and the 2nd respondent for the amount of the debt as scaled down under the madras agriculturists relief act (act iv of 1938). against this decree, the appellant, who was the 2nd defendant in the lower court has preferred the appeal.2. the only questions that arise ..... the eventual remedy of the surety himself against the principal debtor is thereby impaired, the surety is discharged.'sections 133, 134 and 135 deal with some of the acts or omissions of the creditor with the principal creditor, which discharge the surety. section 139 is a residuary provision. adopting the language of lord langdale in calvert ..... the 2nd respondent. therefore it cannot be said that by obtaining after the contract of suretyship an equitable mortgage in respect of another debt, the 1st respondent acted inconsistently with any of the rights of the appellant. the question arises under the latter part of section 139 as to whether there was a breach of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD328; 2000(4)ALT494
..... in other court is sufficient ground for setting aside the ex parte order has no application in view of the amendment brought to order xvii of the code of civil procedure by amending act, 1976.13. the next question that arises for consideration is whether the order appointing an arbitrator in arbitration application ..... , : air1975delhi123 . similarly, the apex court in diwan brothers v. central bank, bombay, : air1976sc1503 , held that an adjudication under the displaced persons under debts adjustment act is nota decree. recently, the supreme court in ador samia private limited v. peekay holdings limited, 1999 (7) supreme 309, considered the order passed under section 11 ..... prejudice will be caused to the applicant. the applicant can raise all defence, including the jurisdiction of the arbitral tribunal under section 16 of the act and the grounds mentioned in the present application with regard to the maintainability of claims, which comes under excepted matters. the arbitral tribunal can rule .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(2)ALT190
..... go to him in the appeal when the said respondent remained ex parte in the trial court. the above said rule was, however, modified when the civil procedure code was amended in 1976. we now have order xli, rule 14(4) which reads as follows:-'order xli, rule 14(4): notwithstanding anything to the contrary contained in sub- ..... suit property for the maintenance of sri sambasiva annadana satram although the charity was not in the nature of a religious or charitable endowment as defined under the act. according to the learned counsel for the cross-objectors, the lower court had misconstrued the recitals in ex. a-3 (partition deed). the learned counsel submits ..... charitable institution, namely, annadana satram and, therefore, the entry need not be modified. against this order, the aforesaid suit was filed under section 78 of the act. the learned additional district judge decreed the suit partly. he held that there is no complete dedication of the income from the property and that the dedication was .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALD264; 2001(2)ALT141
..... within public view burns, mutilates, defaces, defiles, disfigures, destroys, tramples upon or otherwise brings into contempt (whether by words, either spoken or written, or by acts) the indian nationalflag or the constitution of india or any part thereof, shall be punished with imprisonment for a term which may extend to three years, or with fine ..... permission of the central government or such officer of government as may be authorised in this behalf by the central government'.5. section 5 of the emblems act contains a penal provision which reads thus: 'any person who contravenes the provisions of section 3 shall bepunishable with fine which may extend to five hundred rupees ..... napkins or boxes. 5.9: the flag shall not be used as a receptacle for receiving, covering, holdingor carrying anything.' 8. the provisions of the said act, in no uncertain terms demonstrate as to how the national flag should be honoured and steps be taken to prevent all types of misuse. 9. the aforementioned provisions .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP421
..... the returning officer accordingly declared the petitioner duly elected.3. the 1st respondent herein filed a petition under the provisions of the representation of the people act (as amended) and therein he prayed that the election of the petitioner might be declared void on the ground, inter alia, that the result of the election ..... interfere with an interlocutory order passed by the tribunal. we think this objection must prevail.5. under the representation of the people act, as it stood prior to its amendment in 1956, election petitions dismissed on preliminary grounds were the subject-matter of challenge in applications under article 226 and in further appeals ..... under section 116a. as pointed out by their lordships of the supreme court in veluswami thevar v. raja nainar, : air1959sc422 the obvious intention underlying the amendment is to provide that proceedings before the tribunal should go on with expedition and without interruption and that any error in its decision should be set right .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD629; 2000(2)ALT418
..... the suit. in its additional written statement, the 1st defendant stated that the plaint schedule property as amended and shown in the plan attacked to the amended plaint is baseless and not supported by any document. the amendment of plaint regarding schedule of property is hopelessly barred by limitation and hence the same is liable ..... -1976, denotified the acquisition proceedings on the 1st defendant depositing a sum of rs.4 lakhs. the special officer and competent authority under urban land ceiling act in consultation with the district collector, hyderabad has initiated steps for exemption of land and buildings in the possession of the 1st defendant. as such the ..... possession alternatively. the plaintiff and the 3rd defendant colluded together to grab the schedule property and to circumvent the provisions of urban land (ceiling and regulations) act, 1976. in 1986 when third parties tried to make a false claim over the schedule property, the 1st defendant issued a public notice in all the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP487
..... being heard; provided further that no such rectification shall be made of any mistake in any order passed more than one year before the commencement of the indian income-tax (amendment) act, 1939. '2. the provisions of sub-section (1) apply also in like manner to the rectification of mistakes by the appellate tribunal.' section 66(1) provides as ..... period prescribed under section 66(1). 4. in order to appreciate the point debated before us, it is necessary to refer to the relevant provisions of the income-tax act. 5. section 33(4) reads: 'the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it ..... need for him to take any further proceedings. the commissioner of income-tax, the respondent herein, filed an application under s, 66(1) of the income-tax act before the appellate tribunal to state a case to the high court. he also filed an application under section 35 seeking rectification of the order passed by the tribunal. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(1)ALT412
..... .'12. the learned judge unfortunately failed to notice that the above said proviso was not then part of section 79 of the new act of 1982, but was introduced only by way of an amendment under a.p. act 27 of 1987. therefore, at the relevant time when the order of termination was issued on 22-2-1984 by the management, ..... ) seeking continuance as teacher and on that basis, the 2nd respondent purported to exercise power under section 3 of the a.p. recognised private educational institutions (control) act (a.p. act 11 of 1975) and held that the termination of the services of the 3rd respondent with effect from 24-4-1984 was without prior approval of the competent authority ..... neither the old act of 1975, which required sanction of the competent authority, was in force nor was the proviso to section 79, which .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(3)ALD57; 1998(2)ALT481
..... court reported in jai bhagwan dass v. om prakash, air 1939 lahore 255. but from going through the said judgment, i find that the person who sought for amendment of the decree was the purchaser of the decree itself. but in the instant case, the petitioner is not the purchaser of the decree, but he has purchased the ..... counsel. the petitioner is the purchaser of the property for a consideration and he cannot go beyond his sale deed. he cannot also seek amendment of the decree, which the original judgment-debtors, perhaps could have done. but they have not done so. hence, the petitioner being a purchaser in a court auction, ..... ultimately they have suffered a decree and the same has become final. therefore, the petitioner who claims to be the purchaser in court auction from the receiver cannot seek amendment of the decree and he cannot said to be the person aggrieved or a person interested in the decree.3. there is substance in the argument of the respondents .....
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