Court : Andhra Pradesh
Reported in : 1997(1)ALD(Cri)712; 1997(1)ALT(Cri)817; 1997CriLJ3258
..... by section 5(2) and hence the police have no power to effect searches or arrears or to send up cases for trial for offences falling under the bombay abkari act, and no such power can be presumed. 16. ..... seized in exercise of powers under the code, the supreme court considering the scope of sections 22a and 22-b held that the provisions of the code of criminal procedure apply to investigation of offences under the act, that section 22a of the act is a special provisions prescribing a particular procedure of search and seizure and that to have the benefit of section 22-b, the prosecution must have carried on the search and seizure of books of account and ..... in respect of an offence under the abkari act as the offence is under a special law and according to section ..... was alleged to have committed the offence under section 55 of the abkari act i of 1866. ..... held that the submission of charge sheet by the police has deprived the accused of the procedure which they were entitled to under the abkari act. ..... 1923 mad 339 : (1923 (24) cri lj 335), a division bench of the madras high court was considering the question whether the police have a right to file charge sheet in respect of an offence under the abkari act. ..... , the state had filed the appeal by special leave against the decision of a full bench of the high court of bombay, which held that (1) by insertion of sections 22a and 22b into the forward contracts (regulation) act, 1952, the application of provisions of section 5(2) of cr.p.c. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP234
..... , indicated therein and if octroi has been paid upon the article and it has been exported afterwards from the city, the full amount of the octroi so paid, by force of section 256 of the act, would be refunded.that being the position, the goods whose ultimate destination is a place outside the municipal limits of hyderabad and secunderabad will not be liable to octroi duty and if cess has already been ..... there is no provision either in the hyderabad municipal corporations act or in the hyderabad abkari act empowering the revenue minister either to direct the municipality to desist from levying or collecting octroi duty or to direct the government to meet the demand made by the municipality in that regard.our attention was not ..... were allotted for tapping toddy and sendhi trees situated in several districts of the quondam hyderabad state including those which were merged in the states of bombay and mysore.they were also given necessary permits to import and transport to the depots situated within the municipal limits of secunderabad. ..... overlooked that, in that case, the order under section 11(1) purporting to be that of the government of bombay was signed by an officer, who was competent to sign according to the rules framed by the governor. ..... this argument is a judgment of a bench of bombay high court in state of bombay v. r.m.d. ..... state of bombay, : 1952crilj955 is ..... by the supreme court to state of bombay v. ..... in the judgment of the supreme court in state of bombay v. ..... state of bombay v. r. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]46ITR784(AP)
..... - the question that is referred to for our decision under section 66(2) of the indian income-tax act is a follows :'whether on the facts and in the circumstances of the case, the appellate tribunal was correct in concluding that only half the income from the abkari contracts was liable to be assessed in the assessees hands, having regard to the provisions of sections 14 and 15 of the hyderabad abkari act that a partnership in abkari contracts without the prior approval of the talukdar is void ? ..... obtaining the prior approval of the talukdar as required by section 14 of the hyderabad abkari act, the partnership was entered into by the licensee with d.d. ..... income-tax officer held that as the prior approval of the talukdar was not obtained under section 14 of the hyderabad abkari act, the firm had no legal existence and that g. ..... the licence for carrying on the abkari business under the hyderabad abkari act was issued by the government only in the name of ..... 'the distinction between an assessment of a registered firm and an unregistered firm is neatly pointed out by the bombay high court in in re parekh wadilal jiwanbhai in the following terms :in the assessment of the firm, if the firm is registered, the income of the firm is not taxed in the hands of the firm, but income is allocated among its ..... the conflict authority between the bombay high court followed by the nagpur high court, and the decisions of the other high court followed by the nagpur high court was set at rest in the above .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1956]7STC423(AP)
..... not only to the oxford dictionary and the american statutes but also to the various abkari acts passed in india up to 1935 and concluded at page 325 as under :the framers of the government of india act, 1935, could not have been entirely ignorant of the accepted sense in which the word 'liquor' has been used in the various excise acts of this country, and, accordingly, i consider the appropriate conclusion to be that the word 'liquor' covers ..... our view when he says : in order to ascertain whether those decisions are binding so as to prevent my giving effect to-what i consider the plain meaning of the present act of the parliament we must look at the ground or the principle of the decisions, because i agree, if the legislature has, in pari materia, passed an act in the same words and a construction has been put by the courts of justice on those particular words, the court, in construing the section must have ..... these circumstances when we find item 54-but for a few minimum changes to which we have already adverted-is substantially similar to and designed to confer the same powers as entry 48 of list ii of the government of india act, 1935, namely, to tax sale of goods whether at the purchase point or at the sale point, we are entitled to have recourse to legislative practice relating to sale of goods. ..... who after an examination of the previous case law in the state of bombay and anr. v. f. n. ..... observed in his dissenting judgment in state of bombay v. ..... in the case of state of bombay v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]32ITR728(AP)
..... the profits for the assessment year 1946-47learned counsel for the assessee contends that under section 24(3) of the act, an assessee has a right during the course of the assessment of his total income of any year to demand that his losses for the previous year or years be ascertained and set off against ..... the income-tax appellate tribunal also by their order dated 25th april, 1952, rejected the contention of the ground that the loss contemplated by section 24(2) of the act was the ascertained balance of the earlier years, and as in the present case, the loss was not ascertained for the assessment year 1944-45, it could not be set off against ..... pursuant to a requisition made by the high court under section 66(2) of the indian income-tax act, hereinafter referred to as the act, the income-tax appellate tribunal, bombay, submitted the following question ' whether on the facts and in the circumstances of this case the assessee would be entitled to claim the loss incurred by him during the accounting year 1944-45 and be allowed to ..... judges, as in the present case, the assessee did not file a return at all during 1944-45the further question, namely, whether section 24(3) would apply to an assessment made under section 34 of the act need not be considered in this case, as even if it does, in the view we have expressed, the assessee would not be entitled to the relief he asked for. ..... an abkari contractor. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994CriLJ92; 1993(44)ECC133
..... contends that the entire process of decision making for detention must be at one time and not piece-meal, that the detaining authority must be satisfied himself about the need to detain and not act at the instance of sponsoring authority, that in the instant case, the sponsoring authority has prepared the grounds which were mechanically reproduced by the detaining authority and that the detaining authority could not ..... (1980 cri lj 165) (kant) (supra) the detention order was passed under section 3(1)(iii) of the act on the ground that smuggled goods like wrist watches, photographic film and cosmetics were kept for sale. ..... in that context, the supreme court, upholding the plea of the employee, held that single act of sale of typewriter cannot be said to establish that the employee was 'engaged in' the business ..... admitted in his statement that the silver bars were smuggled, that he has so far taken away the silver bars thrice from bombay to bangalore and twice to bombay and that for each trip he was being paid rs. ..... cri lj) : 'we must of course make it clear that it is not our view that in no case can a single solitary act attributed to a person form the basis for reaching a satisfaction that he might repeat such acts in future and in order to prevent him, from doing so, it is necessary to detain him. ..... statement under section 108 of the customs act, the detenu had clearly admitted that he has earlier transported smuggled silver bar thrice from bombay to bangalore and twice to bombay. 17. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1992)ILLJ72AP
..... their lordships then pointed out that initially provisions were incorporated in the bombay industrial relations act 1946, for conferring the status of a recognised union with a view to see that a workman who was not a member of such a recognised union did not suffer on account of his ..... the guidelines in the 'code of discipline' voluntarily accepted by the employer and employees and will hold good unless replaced by any statute like the bombay industrial relations act, 1946 or the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971 or similar provisions in force in madhya pradesh, rajasthan etc. ..... 19(1)(c) of the constitution of india is affected (5) whether the petitioner can rely upon any of the provisions of the trade unions act (6) whether the impugned orders of the government and of the bank are invalid this is not a case dealing with violation of code of discipline or its enforcement but a case ..... act, 1926, the report says that suggestions were made in some quarters to amend the trade unions act to provide for compulsory recognition on the lines of the bombay industrial relations act, ..... (a) laws in bombay, madhya pradesh and rajasthan, (b) the amendment incorporated (but not enforced) in the trade unions act, and (c) the ..... not covered by the bombay industrial regulations act 1946 had dissatisfaction over its discretionary treatment and the lacunae in the act of 1947. ..... the bombay industrial relations act, 1946 which touched almost all aspects .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1978]114ITR350(AP)
..... an assessee to the extent that it has been incurred for defending the proceedings seeking to declare the business of the assessee as 'evacuee property', under the provisions of the administration of evacuee property act, 1950, is expenditure which is deductible under section 10(2)(xv) of the indian income-tax actf 1922, and in this connection, the bombay high court relied upon the decision of the house of lords in morgan v. ..... no doubt, the expenses were incurred by the assessee-firm before the bombay high court for fighting litigation, but that litigation was between the partners inter se and not by the partnership as such in seeking to protect its title to any of ..... part of the land was acquired by the government under the land acquisition act and the special land acquisition officer made an award in 1962, offering ..... has very strongly relied upon two decisions, one of the bombay high court and the other of the madras high court and has contended that, in the light of the facts of each of those two cases, the decisions rendered by the madras high court and the bombay high court go to support the revenue's case. ..... with the offer, sought a reference under section 18 of the land acquisition act and the court of the civil judge determined the amount of compensation at ..... , speaking for the division bench of the bombay high court, has pointed out at page 61 of the report:'in the present case, however, the expenditure incurred is not for the purpose of protecting the assets but for the purpose .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP126
..... 'shall be deemed to have vested in the custodian for the state' employed in section 8 and argued that this expression in contradistinction to the bare expression 'custodian' employed in all other provisions of the administration of the evacuee property act must be pregnant with meaning and the deliberate use of such an expression must suggest that the property has vested in the custodian for the state and not for the evacuee. ..... the learned government pleader refers, in support of his contention, to the following passage of their lordships of the supreme court in : [1953]4scr691 :'the object and the scheme of the act leave little doubt that the act was intended, as its title shows, to provide for the administration of evacuee property and it is common ground that this property has ultimately to be used for compensating the refugees who had lost their property in pakistan. ..... ' section 4 is another important provision which has a material bearing on the point in question and it reads thus: ' 'the provisions of this act and of the rules and orders made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any such ..... that is also the view of the bombay high court in d.b. ..... this aspect of the case has been elaborately discussed by the bombay high court in s. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALD(Cri)628; 2001CriLJ3931
..... referring to the competent authorities empowered to exercise the power of detention, states that if satisfied with respect to any person (including a foreigner) that with a view to preventing him from acting in any manner prejudicial to the conservation or augmentation of foreign exchange or with a view to preventing him from-(i) smuggling goods,(ii) abetting the smuggling of goods, or(iii) engaging in transporting or concealing or keeping smuggled goods, or(iv) dealing in smuggled goods ..... , the absence of subjective satisfaction and service of grounds and further, admittedly, there being three earlier instances against the detenus and the object under the act being to prevent persons from indulging in the activity of smuggling and other clandestine activities, and violation of foreign exchange regulations, the detention orders as passed are ..... that case, the order of detention was proposed and ordered not merely from preventing the detenu therein from indulging in suspected act of transport of smuggled goods but also for preventing him from interfering with the witnesses and criminal prosecution. ..... union of india, 1982 cri lj 53, a division bench of the bombay high court considering the very provisions under the act, held :grounds of detention - formulation, framing and signing of grounds must be contemporaneous with making of order - constitution of india -- article 22(5) -- formulation, framing and signing of the grounds by the detaining authority at about the time of making of .....
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