Court : Andhra Pradesh
Reported in : 2005(2)ALD581; 2005(3)ALT43
..... record.(sd.)form iii(see sub-rule (3) of rule 6)in accordance with the provisions of section ...................... read with section 10 ...................................... of the andhra pradesh(t.a.) abolition of inams act, 1954.sri/smt........................... son of............ ................. daughter of...............wife of ...................... sri......................... residing at .............................. village shall be ..... title or no patta was granted to him and the land was still with the institution and treated the occupant as encroacher. the legislation founded on such an erroneous assumption does not have the effect of depriving the holder of the land or their vested rights acquired ..... to the stand taken by the endowment department in this regard and had traced out certain historical aspects which had led to the legislation of the act of 1987 and also the abolition of the hereditary rights of archakas. the learned government pleader further explained the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(5)ALD516; 2003(4)ALT177
..... and bid documents for the sale of assets and business of the anakapalle co-operative sugars limited have been prepared by the implementation secretariat, government of andhra pradesh. it makes an interesting reading, further strengthening our view as to how the registrar surrendered his discretion in the matter to the government. in the ..... of constitutional validity and unless the petitioners are able to discharge the said burden by placing adequate material, the court should not strike down a legislative provision. the burden of establishing unconstitutionality of the provision heavily lies upon the persons challenging the same. the court should try to sustain its validity ..... .83. in k.l shephard v. union of india, : (1988)illj162sc , the supreme court approvingly referred to an observation of netheim in privy council, natural justice and certiorari:'formerly the presumption had been that there was no obligation to give a hearing unless the statute itself indicated such an obligation; .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2009)23VST573(AP)
..... the apgst act 1957 (read with section 9(2) of the cst act 1956) till the adjudication of the trc by the hon'ble high court of andhra pradesh.sd/-commercial tax officer,nidadavoluthe deposits by the petitioner while preferring the several appeals before the stat, visakhapatnam bench (at 25% of the disputed tax) are ..... revenue. since the power/ discretion conferred on the assessing authority is a public power, it must be exercised on an objective assessment of the relevant circumstances legislatively prescribed as adversely affecting the revenue. if the legislature intended that no grant of refund should be made whenever an appeal, a further proceedings or other proceedings ..... 850; de freitas v. benn (1976) ac 239 are now considered not immune to review and on wider grounds- the majority of the law lords in the council of civil service unions v. the minister for the civil services (1985) ac 374, were of the opinion that the exercise of powers authorized by the prerogative .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP83; 1968CriLJ294
..... and public forests act, section 14 of the hyderabad water-supply act, section 17 of the co-operative land mortgage bank act, section 67 of the andhra pradesh co-operative societies act, section 58 of the madras cooperative societies act, section 10 of the entertainment tax act, section 32 of the hyderabad irrigation act, ..... lal chowdhury v. union of india, : [1950]1scr869 and ending with habeeb mohammad v state of hyderabad, : 1953crilj1158 . summed up the criteria for testing whether a legislation offends article 14, in these words :--'in order, however, to pass the test of permissible classification two conditions must be fulfilled, namely, (i) that the classification ..... the collector to keep under restraint persons against whom enquiry is going on andimprisonment of the defaulter. section 14 which deals with appeals to the governor in council, was repealed by regulation vii of 1828. section 15 was omitted by section 2 of the madras revenue miscellaneous amendments act, 1936 (act viii of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.
..... .45. in union of india and ors. v. secretary, revenue department (ctii), government of andhra pradesh and ors. : air1999sc1734 , the high court of andhra pradesh took the view that the rentals are not subject to sales tax within the meaning of provisions of the andhra pradesh general sales tax act, 1957. this judgment and the judgment under appeal was followed by the ..... goods for any purpose for rentals, would not fall within the meaning of the term 'dealer'. he urged that every section, every clause and every word in a legislation should be given some meaning; it could not be presumed that the legislature carried out the exercise in futility in adding sub-clause (viii) to section 2(c). ..... did not actually include what would be virtually implied, it might be assumed that it was excluded.'19. in re sir stuart samuel 1913 ac 514, the privy council observed:'it is desirable to notice an argument derived from section 4 of 41 geo.3, c.52, passed in 1801. this section disqualifies for a seat in .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1978Kant148; ILR1978KAR605; 1978(1)KarLJ302
..... . papi reddy v. deputy registrar of co-operative societies, nellore south circle, ilr (1972) andh pra 1140 the validity of section 15 of the andhra pradesh co-operative societies act, 1964 providing for compulsory amalgamation and division of co-operative societies was challenged on the ground it offends article 19(1)(c). ..... be left to the good sense of our elected representatives and responsible government. there is also no substance in the contention that section 14-a is colourable legislation. the rule against colourable legislation was first explained by mukherjea, j. (afterwards c. j.) in k. c. gajapati narayan deo v. state of orissa, : [1954]1scr1 ..... section 14-a providing for compulsory amalgamation, division or reorganisation of co-operative societies is beyond the competency of the legislature, or is a colourable piece of legislation. for immediate reference, we set out the section hereunder: '14-a. (1) notwithstanding anything contained in this act or the rules made thereunder and .....
Tag this Judgment!Court : Chennai
Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)
..... do not see any hostile discrimination or arbitrariness violating article 14 in the legislature so acting.the reasoning, highlighted by us, which weighed with the andhra pradesh high court will have application to all cases, wherever, deduction is claimed without either sufferance of tax or tax suffered but not brought into ..... in his inimitable style:in the utilities, tax and economic regulation cases, there are good reasons for judicial self-restraint if not judicial deference to legislative judgment. the legislature after all has the affirmative responsibility. the courts have only the power to destroy, not to reconstruct. when these are added to ..... judicial review is limited to three grounds, viz., (i) unreasonableness, which can more appropriately be called irrationality, (ii) illegality and (iii) procedural impropriety see council of civil service unions v. minister for civil service....44. ...it must be remembered that an act which is discriminatory is liable to be labelled as arbitrary .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IIIAD(SC)428; AIR1996SC1627; JT1996(3)SC679; (1997)1MLJ82(SC); 1995(4)SCALE762; (1996)3SCC709; [1996]3SCR721
..... writ petition (c) no. 569 of 1995 submitted that the amending act insofar as it prohibits the manufacture of liquor within the state of andhra pradesh is beyond the legislative competence of the andhra pradesh legislature. learned counsel submitted that by virtue of the enactment of the industries (development and regulation) act, 1951 [i.d.r. act] ..... to pass on the constitutionality of laws made by the dominion and provincial legislatures. it was in this situation that the privy council evolved the doctrine, that for deciding whether an impugned legislation was intra vires, regard must be had to its pith and substance. that is to say, if a statute is ..... judicial review is limited to three grounds, viz., (i) unreasonableness, which can more appropriately be called irrationality, (ii) illegality and (iii) procedural impropriety [see council of civil services union v. minister for the civil services (1985) a.c. 374 which decision has been accepted by this court as well]. the applicability of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC156(AP)
..... authority has no power to reopen an assessment where any deduction or exemption has been wrongly allowed. the legislature while effecting amendments to the act brought on statute initially, andhra pradesh general sales tax (amendment) ordinance, 1978, with effect from 17th january, 1978, which was replaced by act 14 of 1978. the relevant amendment is as follows ..... 8th edition (1927), at page 745, posits that by vested right can be meant no more than those rights which under particular circumstances they will be protected from legislative interference. sutherland in his statutory constitution, volume 2, at page 566, in section 277, states that every right resting in perfect obligation is vested; and such ..... part of the act from its inception' or by necessary inference. 17. it is now well-settled by catena of decisions of the supreme court, privy council and this court that a right of action barred by limitation at the time when the new act or amendment came into force, cannot be revived by the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(3)ALT471
..... conferred by clause (8) of article 371-d of the constitution, the president, being satisfied that the continued existence of the andhra pradesh administrative tribunal constituted under paragraph 3 of the andhra pradesh administrative tribunal order, 1975, issued under clauses (3) and (4) of the said article, is not necessary, hereby ablishes ..... the duties enjoined upon them, lord pearce speaking for the judicial committee of the privy council said in his speech.'these provisions manifest an intention to secure in the judiciary a freedom from political, legislative and executive control. they are wholly appropriate in a constitution which intends that judicial power ..... independence of judiciary by incorporating the necessary safeguards in that regard. therefore, in our view, any attempt at jurisdiction-stripping moves- either by legislative measures or by amendments to the constitution must be subjected to strictest possible judicial scrutiny.24. some times, a constitution may be silent as to .....
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