Court : Andhra Pradesh
..... yanam to fci, kakinada in the cours.of inter-state trade and commerce; these sales of levy rice constituted inter-state sales within the meaning of section 3(a) of the central sales tax act, 1956, and the tax authorities in andhra pradesh lacked jurisdiction to levy tax thereupon; and the pondicherry tax authorities had exclusive jurisdiction to levy tax on inter-state sales ..... article 286 of the constitution, after its amendment by the constitution (6th amendment) act, 1956, read thus:- (i) no law of a state shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place a) outside the state; ..... balaji varma, learned special standing counsel for commercial taxes; sr.d.srinivas, learned standing counsel for fci, head note: ?.citations: 1) (2006) 42 apstj522) (2004) 7 scc1663) (2007) 6 scc1204) (1988) 68 stc187(ap) 5) (1961) 1 scr8096) air1955sc6617) air1953sc2528) [1954].s.c.r.1117 9) air1958sc45210) air1955sc76511) (2002) 5 scc20312) air1986sc214613) 1962 supp (3) scr114) air1963sc90615) air1963sc54816) air1975sc88717) (1976) ..... 329 (fb) 37) (2014) 3 scc73238) air1935pc18239) air1997sc250240) (2004) 6 scc28141) (2004) 11 scc142) air1951sc23043) air1971sc74044) 2003 (5) alt216(db) 45) (2007) 6 scc12046) (2006) 7 scc75647) (1917) 2 ch 71 48) (1913) 17 c.l.r.90 49)air1958sc667the honble sr.justice ramesh ranganathan and the honble sr.justice m.satyanarayana murthy writ petition nos.27335, 27336, 27337, 27338, 27339, 27721, .....
Tag this Judgment!Court : Andhra Pradesh
..... pvt.ltd.v.commercial tax officer, tarnaka: (2008) 12 vst112(ap, held that the power conferred on the government to alter, add or cancel any of the schedules to the act, under section 79(1).can be exercised only for a limited period till the amendment to the schedule is either approved or rejected by the state legislature; the power under section 79(1) is hedged and circumscribed by the conditions stipulated in sub-section (2) thereof; ..... the notification, issued under section 79(1) amending the schedule, is required to be introduced in the legislative assembly at the earliest and, in any case, during the next session of the legislative assembly following the date on which the notification ..... (ii) and (iii) of section 3(b) of drugs and cosmetics act, 1940 (central act 23 of 1940).and hypodermic syringes, hypodermic needles, perfusion sets, urine bags, catguts, sutures, surgical cotton, dressing, plasters.catheters.cannulae, bandages and similar articles, but not including ..... in the exercise of the powers conferred by section 3 of the essential commodities act, 1955, the central government made the drugs (prices control) order, 2013, (2013 order for short).which came into force, on ..... oxide ip are either drugs or medicines could the central government have prescribed prices therefor under the 2013 order. .....
Tag this Judgment!Court : Andhra Pradesh
..... case as set forth in her writ affidavit: the headquarters.eastern naval command, naval base, visakhapatnam, issued temporary memo no.109/73 dated 06.08.1973 through the chief staff officer (personnel & administration)(p & a).acting for the flag officer commanding-in- chief, inviting applications for the posts of a full time lady doctor and a qualified nurs.in the subject naval family clinic. ..... it is also relevant to note that under section 184 of the navy act power is vested in the central government to make regulations for various purposes including recruitment, conditions of service and regulation of the naval forces and there is no distinction drawn therein between public and non-public ..... the letter recorded that prior to this transfer, the account was audited by a board of officers comprising representatives of inhs kalyani and sho (v).and the officer incharge, sho (v) was stated to be responsible for operating the family clinic fund (nausena baugh) in accordance with the ..... be it noted that after the revision in 2006 by the sixth central pay commission, such scale was upgraded to rs.9300- 34800 + gp4600 the details of the honorarium paid to the petitioner from september, 1973 to august, 2009 were also tabulated and read as under: september, ..... by way of an amendment to her prayer in this writ petition, effected after her termination from service, the petitioner sought a further direction to extend to her benefits under the automatic career progression scheme; differential .....
Tag this Judgment!Court : Andhra Pradesh
..... 28(b) it was after elaborate discussion of the legal provisions with reference to the propositions at para 38 of the judgment, the honourable apex court laid down by summing up its conclusions that: (1) amendment by act no.46 of 1999 with effect from 01.07.2002 in section 115 of code of civil procedure cannot and does not affect in any manner the jurisdiction of the high court under articles 226 and 227 ..... injunction in its judicial discretion after all the three ingredients held satisfied, shall obtain security from the person obtained injunction as contemplated by order xxxix c.p.c needless to say the earlier a.p.amendment by insertion of rules 3-a & b even ceased its force after the c.p.c central amendments, particularly when the same as a rule is incorporated in order xxxix rule 2 sub rule (2) with effect from 01.07.2002; as also held by the apex court in balco employees union ..... grant of injunction and in this regard, she placed reliance upon exs.a-1 to a-12 of which ex.a-1 and a-2 are the two registered sale deeds of 1994 and 1996 and exs.a-3 to a-5 are the pahanis of the year 2006-07, 2008-09 and 2009-10 showing out of the suit land in the name of husband of the plaintiff as pattadar for ac.1-10 guntas and ex.a- 6 copy of the judgment decreeing the suit in favour of the plaintiff and her ..... plaint are c.c of the registered sale deed no.334/94, c.c of registered sale deed no.3702/96, c.c of the pahanis of the year 2006-07, 2008-09, 2009-10 and 2010-11 and valuation certificate. .....
Tag this Judgment!Court : Andhra Pradesh
..... at the provisional attachment stage under section 5(1) or a seizure under section 17 or 18, the prima facie satisfaction that the property in question constitutes proceeds of crime as defined in the act, is a satisfaction that the appropriate authority arrives on his own; on the basis of the report as to the scheduled offence forwarded to a magistrate under section 173 of the code of criminal procedure, 1973 or a complaint filed by a person authorized ..... provisional attachment is assailed in this writ petition by the nava bharat projects limited, nava bharat energy india limited and sri p.trivikrama prasad, director on board of nava bharat projects limited and nava bharat energy india limited.2. ..... reference from the central vigilance commission on allegations of corruption in the matter of allocation of coal blocks to private companies, the central bureau of investigation registered fir in rc2192012 e0011on 03.09.2012 under sections 120b and 420 of indian penal code, section 13(2) read with 13(1)(d) of prevention of corruption act. ..... objective to generate power, the company entered into power purchase agreement with power trading corporation (ptc) in january, 2006 and entered into memorandum of understanding with government of odisha. ..... on 23.11.2006, odisha government recommended name of nppl for allocation of coal blocks for ..... on 13.11.2006, advertisement was published on behalf of the government of india, inviting companies to apply for allotment of coal blocks for captive utilization .....
Tag this Judgment!Court : Andhra Pradesh
..... deputy commissioner who, in turn, had confirmed the order of the assessing authority levying penalty under section 15 (4) (a) of the andhra pradesh general sales tax act, 1957 (for brevity, the act) as it stood before its amendment by act 18/1985 with effect from 01.07.1985. ..... be said to be pervers.or based on no evidence; a finding of fact does not, save perversity or no evidence, give rise to a question of law; even otherwise the words used in section 15(4)(a) of the act is charged; reading the words collected into the said provision would amount to judicial legislation, and is impermissible; the word charged cannot be read as charged and collected; the mere fact that interest can be charged ..... on behalf of the petitioner, that the dealer had collected tax from the purchasers.and levy of penalty by the commercial tax officer was only under section 15 (4) (a) of the act; both the assessing authority and the appellate deputy commissioner had considered the conduct of the dealer, and had come to the conclusion that they were accustomed to filing returns belatedly; and ..... but has not collected tax from their customers before the due date of payment of tax, would also fall within the ambit of clause (b) of section 15 (4) of the act; it is only those cases, where a dealer has not only charged but has also collected tax from his customers before the due date, and has not paid the collected tax ..... ; n.b.sanjana, assistant collector of central excise, bombay.v.the elphinstone spinning ..... silk .....
Tag this Judgment!Court : Andhra Pradesh
..... the said amending act, the first schedule to central act 2 ..... section 155(2) or section 156(3) of criminal penal code, offences under sections 494, 495 and 496 having been rendered cognizable and non- bailable by virtue of the criminal procedure code (amendment act, 1992) can be investigated by the police and no illegality is attached to the investigation of these offences by the police. ..... in view of the above settled legal position, this court has no doubt that the amendment made in the first schedule to the code of criminal procedure, 1973 by the code of criminal procedure (andhra pradesh second amendment) act, 1992, shall prevail in the state of andhra pradesh, notwithstanding the fact that in the criminal procedure code, 1973 offences under section 494 and 495 are ..... was received on 10th february 1992 after which the code of criminal procedure (andhra pradesh second amendment) act, 1992 was published on the 15th february, 1992 in the andhra pradesh gazette part iv-b ( ..... what is relevant to be noticed is that the code of criminal procedure (andhra pradesh second amendment) act, 1992 was reserved by the governor of andhra pradesh on the 21st october, 1991 for consideration ..... section 198(1)(c), after the amendment made by the code of criminal procedure(andhra pradesh second amendment) act, 1992 cannot be interpreted in isolation without referring to the fact that offences under sections 494 and 495 ipc have been made cognizable so far as the state ..... 1965 crl.l.j.376 4 2006 cri. l. ..... 2006 .....
Tag this Judgment!Court : Andhra Pradesh
..... a complaint before the court, which, on the reference under section 156(3) cr.p.c by the learned magistrate was registered as crime no.197 of 2011 on the file of central crime station, hyderabad on 07-7-2011 against the 2nd respondent and two others for the offences under section 66-a of the information technology act, 2008 and under sections 120-b, 182 and 384 read with sections 511, 506 and 507 ipc. ..... express legal bar engrafted in any of the provisions of the code or the concerned act (under which a criminal proceeding is instituted) to the institution and continuance of the proceeding and/or where there is a specific provision in the code or the concerned act, providing efficacious redress for the grievance of the aggrieved party. ..... that case, this court observed that section 25 of the hindu marriage act cannot be invoked to grant permanent alimony to a woman who is not ..... the court suggested that if there is an express legal bar in any of the provisions of the code or the concerned act, it would be appropriate to quash the proceedings. ..... of rs.50 lakhs from the petitioner, maintenance at rs.50,000/- per month, residential order for shelter and protection order under section 12 of the protection of women from domestic violence act, 2005 (the d.v. ..... 2006 ..... act reads: domestic relationship means a relationship between two persons who live or have, at any point of time, lived together in a shared household, when they are related by consanguinity, marriage, or through a relationship in the .....
Tag this Judgment!Court : Andhra Pradesh
..... power shall be construed as including a power exercisable in the like manner and subject to the like consent and conditions, if any, to rescind, revoke, amend or vary the orders.both section 21 of the general clauses act, and section 15 of the a.p.general clauses act, embody a rule of construction and the question whether or not it applies to the provisions of a particular statute would depend on the subject- matter, context ..... court fb) 21) air1974sc122) (2008) 5 scc3323) 2008 28 jt63924) air1997sc128= (1997) 9 scc49525) air1964sc96226) air1974sc55527) (1980) 2 scc471= air1980sc31928) 2000(3) ald120(db) 29) 2005(6) ald81330) air1978sc59731) air1969sc1981969).scr31532) (1971) 3 scc864= air1973sc20533) air1984s.c.1030 34) (1985) 3 scc39835) (2006) 3 scc27636) (1970) 2 scc45837) (1981) 1 scc66438) (1993) 1 scc30239) 1959 scr1191: air1958sc101840) 2005(4) ald687(db) 41) 2011(1) alt315(db) 42) (1999) 2 scc36643) (1974) 2 scc63044) air1988sc173745) (1945) 47 bomlr52546) (1990) 3 scc22347) (2009) 13 scc148 ..... of the general clauses act, 1897 (x of 1897) provides that where, by any central act or regulation, the power to issue notifications, orders.rules or bye- laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction and conditions (if any).to add to, amend, vary or rescind ..... , board of revenue, trivandrum ).the power to rescind a notification can, therefore, be exercised by the government only on conditions similar to those ..... board .....
Tag this Judgment!Court : Andhra Pradesh
..... 2nd respondent dated 19.06.2014, rejecting admission of the petitioners appeal on the ground of belated payment of 12.5% of the disputed tax beyond the prescribed period for filing an appeal under section 31 of the a.p.vat act, is in accordance with the law declared by the division bench of this court in ankamma trading company2, and as the said division bench judgment is binding on a coordinate bench, no interference is called for ..... 55 apstj537) 135 stc2658) (2013) 10 scc6559) (2014) 6 scc39710) (2001) 7 scc7111) (2002) 4 scc23412) air1960sc93613) 1990 (supp) scc157 14) (1991).scc13915) (1994) 1 an .w.r.450 (fb) 16) (2004)11 scc2617) (1975) 2 scc23218) 2001(1) alt438(d.b) 19) (2006) 4 scc120) (1989) 2 scc75421) air1955andhra 87 (fb) 22) (1980) 3 scc71923) (1992) 1 scc48924) (1999) 7 scc29825) (2004) 4 scc71426) (1985) 3 scc16927) 1989 supp (2) scc36428) (2003) 7 scc54629) (1995) 6 scc74930) (1994) 4 scc44831) 1995 ..... writ petition is to declare the assessment order dated 28.02.2009 passed by the 3rd respondent, without considering the statutory declaration c forms.as contrary to section 9(2) of the central sales tax act (cst act for short) read with rule 2(c)(i) of the cst (a.p).rules and section 21(5) and rule 59 of the a.p.vat act and rules, 2005 respectively as arbitrary and illegal. ..... . section 51 of the tn vat act, 2006, which uses the words entertain an appeal is not in pari-materia with the second proviso to section 31 of the ap vat act which uses the words no appeal.shall .....
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