Court : Andhra Pradesh
Reported in : [1956]30ITR286(AP)
..... coal extracted. on those facts, the learned judges held that salami was really in the nature of premium paid for granting a lease.4. in commissioner of income-tax, bihar & orissa v. visweshwar singh, the assessee received salami of rs. 1, 800. under the document, rent calculated at the rate of rs. 100 per bigha was payable by ..... it might well be a lump sum payment for the transfer of the leasehold interest.' 5. rajah bahadur kamakshya narain singh of ramgarh v. commissioner of income-tax, bihar and orissa, was a decision of the judicial committee. there, the assessee received large payments by way of royalty under various mining leases granted for 999 years. further, the ..... in the abstract and that each case has to be decided on its special facts.7. the decision in cossimbazar raj wards estate v. commissioner of income-tax, bengal, on which the learned advocate for the commissioner placed reliance, is a case where a provision was made that, in case the lessee surrendered the lease before the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP283
..... law of england was introduced into india.in 1765 lord clive persuaded king shah alam to grant to the company at calcutta firman for the collection of revenues of bengal, bihar and orissa. this further facilitated the establishment of courts. to administer civil and criminal justice. the privy, council observed in mayor of lyons v. east india co., (1836 ..... a trading company decided to assume to themselves the sovereign powers that had been conceded by the moghul rulers of india and they established supreme courts at madras, bengal and bombay between 1774 and 1823 empowering thereto decide suits against all inhabitants of their areas, then came the charter act in 1833 as a result of ..... why an action lies against the crown with reference to acts of this type is as also observed by chakravarti, j. in uday chand v. province of bengal, 51 cal wn 537, because such actions in fact could lawfully be brought against the east india company at the relevant time and also because a specific provision .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1966AP102
..... mark registries were specified, (1) at bombay, the territorial limits of which comprise the state of maharashtra, gujarat and madhya pradesh; (2) at calcutta, comprising the states of assam, bihar. orissa and west bengal and the union territories of andaman and nicobar, manipur and tripura; (3) at delhi, comprising status of jammu and kashmir. punjab, rajasthan and u. p. and the union territories .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC367(AP)
..... constitution, and consequently the subsequent proceedings of the assembly are not valid. in support of this contention, he has cited the decisions insaradhakar v. orissa legislative assembly a.i.r. 1952 orissa 234 and syed abdul v. west bengal legislative assembly a.i.r. 1966 cal. 363 and certain passages from halsbury's laws of england (third edition, vol. 7, page 238), ..... j., observed:this clause [i.e. clause (1) of article 212] was invoked in respect of a money bill in patna zilla truck owners association and ors. v. state of bihar and ors. a.i.r. 1963 pat. 16 following a case of this court in mangalore ganesh beedi works v. the state of mysore and anr. [1963] supp.(1) ..... 'to send any written message to the assembly', i.e., to write the address, expressly that it may reach and be read by someone.44. syed abdul v. west bengal legislative assembly a.i.r. 1966 cal. 363 is no doubt a case in which the governor was personally present to deliver the speech informing the legislature of the cause .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1972AP75
..... cannot be assailed, as is sought to be done, on the ground that it is made on linguistic basis, for orissa, assam, kerala and bengal are all put in one zones and in fact. uttar pradesh is divided into three zones and bihar into two zones. the division into fifteen zones is made for purposes of homogeneity, as division into five large zones ..... district were included in zone, i, comprising of gujarat, maharashtra, north mysore and north andhra pradesh. the remaining 17 factories in the state were included in zone ii comprising of orissa, rest of andhra pradesh south mysore, madras, pondicherry and kerala. the prices per quintal of sugar of grade d-29 in zone ii it was rs. 161-14. the price .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1977AP355
..... this connection, the learned counsel has brought to our notice the following decisions: s. r. phate v. c. a. kedar : air1974bom281 , calcutta gas company (proprietary) ltd. v. state of west bengal : air1962sc1044 and mandanlal fakirchand dudhediya v. shree changdeo sugar mills : air1962sc1543 . we do not think the decision in calcutta gas company (proprietary) ltd. v. state of west ..... bengal : air1962sc1044 has any application. the interpretation we have given also does not in any way come in conflict with any of the principles laid down in the other two decisions. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]77STC122(AP)
..... relied upon the decisions of the supreme court reported in weston electroniks v. state of gujarat [1988] 70 stc 52; air 1988 sc 2038, west bengal hosiery association v. state of bihar : (1988)4scc134a and indian cement ltd. v. state of andhra pradesh : [1988]2scr574 , in support of his contention. 15. the learned government ..... decisions of the supreme court reported in 1988, viz., weston electronics v. state of gujarat [1988] 70 stc 52; air 1988 sc 2038, west bengal hosiery association v. state of bihar : (1988)4scc134a and indian cement ltd. v. state of andhra pradesh [1988] 69 stc 567, referred to by the counsel for the petitioners, ..... wheat and wheat productsfrom levy of state sales tax, though under the act a rate of taxis prescribed.------------------------------------------------------------------------ 12. in respect of some other states like orissa, madhya pradesh and uttar pradesh, the tax levied both on wheat and wheat products is more than in our state. it can, therefore, be seen .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1997(3)ALT166
..... court stated that 'the statement of objects and reasons is not admissible, however, for construing the section, far less can it control the actual wordslused'. in state of west bengal v. union of india : [1964]1scr371 , it was observed at page 1247.'it is however well settled that the statement of objects and reasons accompanying a bill, ..... part of the legislature amounts to exercising the judicial power of the state and to functioning as an appellate court or tribunal'.in g.c. kanungo v. state of orissa : air1995sc1655 , the supreme court observed as follows:'thus, the impugned 1991 amendment act seeks to nullify the awards made by the special arbitration tribunals constituted under the ..... ]3scr317 , m. ranga reddy v. state of andhra pradesh and ors. 1987 (2) alt 56 (nrc), state of orissa and anr. v. gopal chandra rath and ors. (1957) 6 scc 242, sasa musa sugar works v. state of bihar and ors. : air1997sc188 , state of a.p. v. mcdowell & co. : [1996]3scr721 (d.n.).6. before adverting to the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(1)ALD(Cri)117; 1999(6)ALT249; 2000CriLJ1297
..... by the petitioner as a writ petition. she claimed compensation in connection with death of her son in police custody. the supreme court directed the district judge, sunder garh in orissa to hold enquiry and submit a report. in the report, the district judge opined that the petitioner's son died in police custody on account of multiple injuries inflicted on ..... law by a constitutional court was again considered by the supreme court in d.k. baku's case (supra). the letter addressed by the executive chairman of legal services, west bengal was treated as a writ petition. the addressor prayed the hon'ble supreme court to formulate guidelines for awarding compensation to the victims or family members of the victim for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(5)ALD51; 2000(4)ALT541; 2000CriLJ4058
..... pertains to awarding of compensation for the unconstitutional pre-trial detention suffered by the ut prisoners. in nelabati behra v. state of orissa, : 1993crilj2899 and d.k. basu v. state of west bengal, : 1997crilj743 , the supreme court held that the claim in public law for compensation for contravention of human rights is an ..... issued bythe supreme court in common cause v. union of india, (1994) 4 scc 3, as modified in : air1996sc3538 ; and raj deo sharma v. state of bihar, : 1998crilj4596 ; (4) all the criminal courts, including the sessions courts, shall try the offences where the ut prisoners cannot be released, as directed by the ..... v. union of india, : 1996crilj2380 , common cause (ii) v. union of india, : air1996sc3538 , raj deo sharma (i) v. state of bihar, : 1998crilj4596 and raj deo sharma (ii) v. state of bihar, : 1999crilj4541 .12. the learned amicus curiae submits that the court may consider the following:(1) to hold detention of all under trial prisoners without production .....
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