Court : Andhra Pradesh
Reported in : 1952CriLJ152
..... an application in revision by the accused in case in which he stands charged with having contravened the provisions of section 3, hyderabad cinematograph act (viii of 1348 f. ..... section g of the act provides:(1) if the owner or a person in charge of a cinematograph uses the same or allows it to be used, or if the owner or occupier of any place permits that place to be used, in contravention of the provisions of this act or the rules made thereunder or of the conditions and restrictions upon or subject to which any licence has been granted under this act, 'he shall be punished' with fine which may extend to one thousand rupees and in the case of a continuing offence with a further ..... effect of these provisions of laws in 'parimateria' with each other undoubtedly show that the acts and omissions made punishable under section 6 of the act are offences and the expression 'convicting court' means the criminal court. ..... this, it is to be observed that the term 'offence' is denned in section 2(30), hyderabad general clauses act, to mean any act or omission made punishable under any law by a criminal court. ..... any person is convicted of an offence punishable under this act committed by him in respect of any film, the convicting court may further direct that the film shall be forfeited to the government.even a cursory reading of the section would show that the contravention of the provisions of the act or the rules made, thereunder, etc. ..... he overruled the objection and ordered the trial to proceed.2 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP123
..... it is common ground that the licence under the cinematograph act and the licence under the cinematograph act and the licence under the places of public resort act were previously granted in thename of 3rd respondent. ..... the licence under the cinematograph act issued in the name of 3rd respondent was to expire on 31-5- ..... (5) the 3rd respondent filked a petition, dated 9-1-1954 before the government of andhra (law department) praying that the order of the district magistrate may be cnacelled and that the 'status quo ante' may be restored in respect of the licence ..... 226 of the constitution of india to call for the records and to issue a writ of certiorari quashing the order of the government of andhra in g. o. r. no. ..... the four petitioners filed petitions on 18-3-1954, 2-3-1954, and 1-4-1954 requesting the government to dismiss the appeal petition filed by 3rd respondent. ..... on 2-4-1954, the government issued a memorandum that was parties would be heard in the presence of one another and the collector of west godavari was directed to issue notices to the parties to appear before the law secretary on 15-4-1954 at 11 ..... , which runs thus:government of andhra. ..... (6) on 12-7-1954, the government issued g. o. ms. ..... '(4) pursuant to this order a licence was granted jointly in the names of the four petitioners and 3rd ..... he passed asn order on 3-8-1953, which is as follows:'the petitioners four in number and the respondent are the joint lessees of sri kesari picture palace, ..... order(1) this is a petition under .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1957AP513
..... dated 12th january, 1955, passed the following order;'in the circumstances stated by the collector of anantapur in his letter, dated 3rd december, 1954,cited, the government consider that a licence under the cinematograph act may be granted to the old theatre at tadipatri ..... issue a writ of mandamus or any either appropriate writ restraining the district magistrate, anantapur, from issuing a licence to the first respondent under section 4 of the cinematograph act, ii of 1918 (hereinafter called 'the act').2. ..... from the district magistrate that the government passed the order now in question before us directing the grant of a licence to the 1st respondent subject to his carrying out the requiste repairs in order to bring the theatre upto the specification of the cinematograph rules.5. ..... that the statute expressly provides that the grant of licences by the licensing authority to such persons as it thinks fit, is subject to the control of the state government, the power of control extends over the whole range of the power to grant licences and the word 'control' has a very wide connotation. ..... the appellant that the power of control cannot be co-extensive with the power initially to grant a licence and that at any rate even assuming that the government could direct the issue of a licence to a particular individual it could only do so after the district magistrate had declined to grant one in the first ..... a licence under section 4 of the cinematograph act to exhibit cinema shows ..... [1952]1scr135 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP461
..... punjab, air 1949 fc 81 among other things, that in substance the property tax levied by section 3 of the punjab urban immovable property tax act, (act xvii of 1940) falls within item 42 of the provincial list and is not a tax on income falling within item 54 of the federal list of the government of india act, although the basis of the tax is the annual value of the building. ..... owners of theatre houses or lessees thereof in various parts of the state of andhra pradesh, the government of andhra pradesh imposed a tax on each of the cinematograph exhibitions in the theatres, in exercise of the powers conferred on it by section 4-a of the impugned legislation. ..... is sought for this proposition from the wording of entry 33 of the state list.the argument based upon this entry is that if cinematograph exhibitions could be brought within the content of 'entertainments,' it was needless for the constitution-makers to have included specifically cinemas in entry ..... counsel also called in aid a judgment of the federal court in in the matter of central provinces and berar sales of motor spirit and lubricant taxation act, 1938, air 1939 fc 1, as also two judgments of the nagpur high court in ..... not have to tax everything in order to tax something. ..... in order, however, to pass the test of permissible classification, two conditions must be fulfilled, namely, (i) that the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from others .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP126
..... he applied for a licence under the hyderabad cinematograph act, 1952 and the hyderabad cinematograph rules, 1953. ..... explanation :-- 'approved films' means a cinematograph film approved for the purpose of this condition by the provincial government or the central government. ..... those conditions were in these terms : '4(a): the licensee shall exhibit at each performance one or more approved films of such length and for such length of time, as the provincial or the central government may, by general or special order, direct. ..... it is averred in the counter affidavit filed by the government that the conditions laid down as per the rules framed under the hyderabad cinema (regulation) act, 1952, were published in the gazette extraordinary on 31st december 1952, there is, therefore, no substance whatever in this suggestion. 4. ..... explanation 1: only such films produced in india as are certified by the central government with the previous approval of the films advisory board, bombay, to be scientific films, films intend-ed for educational purposes, films dealing with news and current events or documentary films shall be deemed to be approved films for ..... on 14-2-1958, the police commissioner of hyderabad notified to the petitioner that he had not produced the municipal certificate and the approved films certificate and, therefore, action would be taken against him under section 7 of the hyderabad cinema (regulation) act, 1952 and he would be liable for the penalties described in that provision. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]13STC847(AP)
..... it may not be out of place to have to refer in this context to the presence of the provisions of section 24 of the income-tax act where losses which have accrued to an assessee in the previous years are allowed to be set off against the income of the assessment ..... therefore, the question which falls to be considered is whether, as contended for by the learned government pleader, the language of rule 6 could be taken to be so restrictive as to exclude the return of articles sold in previous years ..... though it is the turnover in respect of the sales in a year on which sales tax is leviable, reading this section with rule 6, it is plain that it is not the gross turnover but it is the net turnover after the deductions are allowed that is assessable to ..... the provision in the andhra pradesh general sales tax act, 1957, which makes sales of goods assessable to sales tax is contained in the portion of section 5(1) extracted hereunder :(1) every dealer (other than a casual trader and an agent of a non-resident dealer) whose total turnover for a year is not less than ..... therefore, for these reasons and having regard to the language of section 5 and rule 6 and also because in the instant case the assessee claimed refund in respect of the sales only for the previous year, we have no hesitation in accepting the conclusion reached by the tribunal that ..... vijayawada, is engaged in the business of distribution of the cinematograph films. ..... against this order of the tribunal, is the present revision .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP291; [1964(9)FLR365]
..... in reaching that conclusion their lordships referred to the various provisions of the factories act which were conceived for the welfare of the workmen employed in the factory and said that in order that a factory may function in accordance with law, buildings or parts of buildings have to be provided by the owner for the use of the workmen for the purposes mentioned in the several sections and that such use of the buildings must be held to be 'use for the ..... this decision if at all, is authority for the proposition that although a person is unconcerned with the manufacturing process, still he would be an 'employee' for the purpose of the act if his work is in some way connected with the purpose of the factory.surely, if an employee of the managing agents of a factory whose duty was only to disburse salaries to the staff and wages to the workmen could be regarded as ..... which is incidental to the process of the factory.this decision establishes the proposition that the canteenworkers are persons employed in connection with thework in the factory and thus they satisfy the definitionof the 'employees' in section 2(9) of the act, even ifa cumulative effect is to be given both to the mainclause and anyone of the sub-clauses under it. ..... it is in exercise of the powers conferred by this section that rules were made by the madras government, which were amended by the government of andhra pradesh subsequently. ..... there, a cinema studio was engaged in the production of cinematograph films. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP200
..... bench of the patna high court rules that the central government could issue a direction only when any difficulty arose in giving effect to the provisions of the act and when any doubt arose as to any of the matters referred in that section in the mind of the authority who had to deal with the subject and that if the authority did not entertain any doubt to be given by the central government at the instance of a private party who might raise a dispute ..... employed in an establishment; or (iv) the number of years which have elapsed from the date on which an establishment has been set up; or (v) whether the total quantum of benefits to which an employee is entitled has been reduced by the employer, the central government may, by order, make such provision or give such direction, not inconsistent with the provisions of this act, as appear to it to be necessary or expedient for the removal of the doubt or difficulty, and the order of the central government, in such cases, shall be final. ..... the word 'cinema' is an abbreviated form or cinematograph, which, in its ordinary signification, includes a film exhibition theatre. ..... therefore, the order of 23rd october, 1957 of the government of india by which the company was required to comply with all the provisions of the said scheme with effect from 'the 1st november, 1952' is against the scheme itself, and is impossible of performance. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP156
..... furniture supplied or any fittings affixed by the landlord in the premises and let out along with the cinema hall the entire thing comes within the definition of building and consequently the provisions of the act would govern the relationship of landlord and tenant, the result of which is that although the term of the lease deed has expired, the landlord would not be in a position to evict the tenant, except for anyone of the ..... then proceedings to consider the terms of the lease, the learned chief justice stated at page 719:'as we have already noticed, section 3 (a) (y) (3) takes within the definition of accommodation any building any fittings affixed to such building included any fittings affixed to such building or part of building for the more beneficial enjoyment thereof. ..... he wants to introduce the words 'and the cinema business' in paragraph 7 of the plaint after the words 'cinematographic pictures' and before the words 'it is outside the scope'. ..... clause (2) then recites that the parties have agreed to enter into a lease in respect of the theatre, known as jagath talkies, inclusive of its machinery in good working order, furniture, hotel, pan shop, cycle stand and the entire area in the theatre. ..... , speaking for the full bench after an elaborate review of the entire case law, exposed the view that the lease of a cinema theatre including furniture, fittings, electrical installations, machinery and equipment came within the ambit of the definition. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]100ITR541(AP)
..... provision was in the following terms :' notwithstanding anything contained in this act or in the principal act or in any judgment, decree or order of any court no assessment or reassessment or collection of any tax due on any payment for admission to any entertainment or any cinematograph exhibition which has escaped assessment to tax, or which has been assessed at a rate lower than the rate at which it is assessable, under section 4 or 4-a of the principal act, made at any time after the date of the commencement ..... murlidhar bhagwan das, : [1964]52itr335(sc) held that:' the jurisdiction of the appellate assistant commissioner under section 31 was strictly confined to the assessment order of the particular year under appeal and that assessment or reassessment made in consequence of or to give effect to any finding or direction contained in an order under sections 31, 33, 33a, 33b, 66 or section 66a, must necessarily relate to the assessment of the year under appeal, revision or reference, as ..... assessment year 1959-60 to reassess the unexplained investment in the assessment years 1957-58 and 1958-59 are without jurisdiction and void; (3) explanation (2) to section 153(3) is not applicable to the facts of this case,and even assuming that it is applicable, then the explanation is ultra vires of section 251(1) of the act and the appellate assistant commissioner had no jurisdiction to give such a finding or direction on the basis of which the income-tax officer could ..... ..... .....
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