Court : Andhra Pradesh
Reported in : 2005(3)ALD887
..... any part of the evidence in an inquiry ceases to exercise jurisdiction therein, and is succeeded by another inquiring authority which has and which exercises, such jurisdiction, the inquiring authority so succeeding may act on the evidence so recorded by its predecessor, or partly recorded by its predecessor, and partly recorded by itself:provided that if the succeeding inquiring authority is of the opinion that further examination of ..... into the truth of any imputation of misconduct or misbehaviour against a government servant, it may itself inquire into, or appoint under this rule or under the provisions of the public servants (inquiries) act, 1850, as the case may be, an authority to inquire into the truth thereof.explanation:--where the disciplinary authority itself holds the inquiry, any reference made in sub-rule (7) to sub-rule (20) ..... to (x) of rule 9 shall be made except after an inquiry held, as far as may be in the manner provided in this rule and rule 21 or in the manner provided by the public servant (inquiries) act, 1850 (central act 37 of 1850) or the andhra pradesh civil services (disciplinary proceedings tribunal) act, 1983, where such inquiry is held under the said ..... is not designated as disciplinary authority and who is subordinate to the appointing authority can draw up or cause to be drawn up-- (i) the substance of the imputations of misconduct or misbehaviour into definite and distinct articles of charge. ..... is definitely vitiated and the tribunal erred in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]101STC426(AP)
..... says that the income-tax officer is not fettered by technical rules of evidence and pleadings, and that he is entitled to act on material which may not be accepted as evidence in a court of law, but there the agreement ends; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or ..... 1958]1scr37 , while dealing with a similar provision relating to best judgment assessment in the bihar sales tax act, 1944 - section 10(2)(b) - the supreme court applied to best judgment assessments under the sales tax act the following principles laid down by a five-judge bench of the supreme court in dhakeswari cotton mills ltd. ..... one of the questions referred for the opinion of the judicial commissioner's court of central provinces in a case stated under section 66(2) of that act was whether the assessee could not under law claim cancellation of ex parte assessment order dated october 19, 1931 in view of, among others, the undisputed fact that the ..... on the same analogy, the petitioner who came forward with a definite case that the transactions represented by the entries in the account slips and account books are the brokerage ..... in the reference portion it was stated : 'show cause notices two for the two years (1982-83 and 1983-84) - two vakalats filed - requested time for filing objections - no date of hearing fixed and intimated - .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP34; 2003(4)ALD662
..... , surrender, usufructuary mortgage or otherwise, or effect a partition thereof, or create a trust or convert on agricultural land into non-agricultural land, until he or the family unit, as the case may be, has furnished a declaration under section 8, and the extent of land, if any, to be surrendered in respect of his holding or that of his family unit has been determined by the tribunal and an order has been passed by the revenue divisional officer under this ..... does not exceed the extent of land that he or that family unit is liable to surrender, then the tribunal shall treat the entire holding thus leftover as the extent of land to be surrendered under the provisions of this act by the person or the family unit, as the case may be: provided that the balance of extent of land that remains liable to be surrendered by the person or family unit shall, subject to such rules as may be prescribed ..... taking into consideration the language employed in section 7(2) of the 1972 act and section 17(1) read with section 17(3) of the 1973 act, the division bench held that section 7(2) of the 1973 act is intended to set-at-naught the alienations made by volition or by intervention of the ..... with the said finding and relying on the definition of 'holding' held that as per the definition both the persons i.e. ..... 657 of 1983, 1st ..... 657 of 1983 seeking an injunction against ..... 657 of 1983) seeking an injunction restraining the plaintiff and her men from interfering with his possession over the ..... 7 of 1983, 1st .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(6)ALT544
..... further the learned counsel pointed out relating to the findings recorded on the aspect of the non production of the relevant account books by the plaintiff and this non production definitely would go to show that in all probability the amounts after the closure of the business of the firm might have been borrowed by these individuals, the alleged partners for their own business and in the light of ..... while further elaborating the submissions, the learned counsel also had taken this court through the sections 19, 20 and 22 of the indian partnership act and sections 26 and 27 of the negotiable instruments act as well and would maintain that in the light of the evidence available on record, the trial court recorded appropriate findings granting decree against those, who had executed the promissory note and not beyond ..... 50,000/- for the purpose of the business of the first defendant firm and executed a pro note on 13.09.1983 in favour of the plaintiff agreeing to repay the said loan amount with interest at 18% p.a. ..... this witness specifically deposed that the firm was closed on 31.03.1983 and d-9 was looking after the accounts of d-1 firm at the relevant point of time. ..... after the business was stopped by the end of march, 1983, there was considerable quantity of crushed concrete and other material in the factory. ..... hence, when the business was stopped even in april, 1983 it is false to say that defendants 2 and 5 obtained a loan of rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2002]110CompCas193(AP)
..... or be called upon to perform extra service or make special exertions for any of the purposes of the company, the board may reimburse all his expenses and may, subject to the provisions of section 314 of the act, pay to such director such special remuneration as they may think fit, which remuneration may be in the form of either salary, commission or profits and may be either in addition to or in ..... issues raised in the appeal can be said to be a question of law arising out of the order of the company law board and as such the question of entertaining the appeal under section 10f of the act does not arise ; (2) the order under challenge is an interlocutory on for purpose of appointment of administrator at the interim stage and the company law board in the contextual facts has ..... the orders of the board, as pointed out supra, definitely a question of law has arisen from out of the order of the board to be decided by this court under section 10f of the act.whether matter to be remitted back for fresh disposal in ..... . 9 addressed a letter to furnish photostat copies of the (1) balance-sheets of the company for the years 1983-84 to 1986-87, (2) copies of contract registers for the years 1989-90 to 1992-93 (3) list of bad debts with all particulars for the years 1991-92 to 1996-97 and ..... judgment of the delhi high court in suresh kumar sanghi's case [1983] 54 comp cas 235 wherein justice kirpal, as he then was, ..... delhi high court reported in suresh kumar sanghi's case [1983] 54 comp cas 235. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(3)ALT199
..... is submitted by the learned counsel for the petitioners that the andhra pradesh minor mineral concession rules, 1966, in general and rule 26 (3) (ii) in particular should be read subject to section 24(1) of the act and if so read, it is explicit that the petitioners who are the purchasers of the minor minerals from the lessees or for that matter, even singareni collieries company limited cannot be ..... to appreciate the rival contentions advanced on behalf of the petitioners and the respondents, it would be necessary to refer to the relevant provisions of the mines and minerals (regulation and development) act,1957 (for short 'the act') and andhra pradesh minor mineral concession rules, 1966 (hereinafter referred to as 'the rules').no person shall undertake any prospecting or mining operations in any area, except under and in accordance ..... pleas urged before the supreme court on behalf of the contractors was that they were not lessess within the meaning of mines and minerals (regulation and development) act, 1957 and the karnataka minor mineral concession rules, 1969 and therefore notwithstanding the contract entered into between them and the state government, they are not liable ..... 'opposed to public policy' or 'contrary to public policy' are incapable of precise definitions, the learned judges observed:'public policy, however, is not the policy of a particular ..... it is stated that till the year 1983 the respondent company was holding lease hold rights for the excavation of minor minerals .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(6)ALT439; 2008CriLJ227
..... curiously, while the respondents had contended before the company law board that there was no provision in the companies act, 1956 conferring power on the company law board to punish for contempt, that since section 10e of the companies act did not empower the company law board to initiate contempt proceedings, regulations 44 and 47 could not be called in aid by the company law board to take action for contempt and that ..... that the high court, being the appellate authority of the company law board, the latter must be deemed to be a subordinate court within the ambit of the contempt of courts act and, therefore, the high court could exercise powers of dealing with contempt of the company law board provided such contempt was not punishable for offences under the indian penal code. ..... mohammedbhikhan hussainbhai1, the gujarat high court held that, to fall within the ambit of the word 'court', for the purposes of section 10 of the contempt of courts act, the authority must be enjoined to adjudicate upon the disputes between the parties, the authority's source of power must emanate from the statute and must not be based merely on agreement between the ..... to constitute a 'court', in the strict sense of the term, an essential condition is that the court should have, apart from some of the trappings of a judicial tribunal, the power to give a decision or a definitive judgment which has finality and authoritativeness which are the essential tests of a judicial pronouncement. ..... mathur 1983 crl .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(5)ALT743
..... he is a landless poor person has not yet been conducted and the petitioner is still continuing in possession of the land which is less than the limits specified under the explanation to section 82(2) of the act, the action of the 1st respondent in proposing to auction the leasehold rights in respect of the lands in possession of the petitioner is impermissible and illegal.accordingly, the auction under the impugned ..... along with others had taken steps to get the temple and the land annexed to it registered as public trust by moving an application to that effect under section 18 of the act before the assistant charity commissioner cannot in any manner oust the jurisdiction of the civil court in view of the allegations disclosed in the plaint and the relief ..... normal rule of law is that civil courts have jurisdiction to try all suits of civil nature except those of which cognizance by them is either expressly or impliedly excluded as provided under section 9 of the code of civil procedure but such exclusion is not readily inferred and the presumption to be drawn must be in favour of the existence rather than exclusion of jurisdiction of ..... it must, therefore, be taken that it is the duty of the court under section 148-a to give sufficiently reasonable and definite time to the caveators to appear and also to oppose the interlocutory application intended to be moved by the plaintiffs-applicants and the court ..... state (1983) 24 (1) guj 784, it was held that when a caveat is filed, the caveator .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALD147; 2001(2)ALT151; [2001]122STC236(AP)
..... the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this act, including sub-section (2) of this section and if such order or proceeding recorded is prejudicial to the interestsof revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as ..... to the extent relevant to the case on hand, the said provision reads as under:'263, revision of orders prejudicial to revenue :--(1) the commissioner may call for and examine the record of any proceeding under this act, and if he considers that any order passed therein by the assessing officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or ..... the revisional authority rejected the contention of the assessee with regard to patent lack of jurisdiction of the assessing authority in reopening the assessment under section 14(4) of the act by holding that the subject matter of the revision is the order of the first appellate authority and not the order of the assessing authority ..... any point of view, i am of the opinion that the assessee herein were the last purchasers of beedi leaves within the state and are definitely liable for sales tax on that purchases. ..... : [1983]142itr778(patna .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1997)140CTR(AP)497; [1997]225ITR123(AP); [1997]95TAXMAN388(AP)
..... april, 1976, by the finance act, 1983. ..... by the finance act, 1983, w.e.f. ..... from this wide definition, parliament has excluded the expenditure on food or beverages provided by the assessee to his employees in office, factory or other place of their ..... a division bench of the gujarat high court, inter alia, held : 'hospitality shown on account of obligation of business arising as a result of express or implied contract or arising on account of longstanding custom of a trade, business or profession cannot amount to entertainment, and acts done in discharge of such obligation cannot be included and covered in the term 'entertainment'. ..... unless the definition of 'entertainment' includes hospitality, the ordinary meaning of 'entertainment' cannot include ..... 37(1) and transplanted it in later sub-sections by appropriate phraseology; widened its sweep employing the phrase 'in the nature of entertainment expenditure' with a non obstante clause giving exclusive operation ..... as under : 'explanation 2 - for the removal of doubts, it is hereby declared that for the purposes of this sub-section and sub-s. ..... 1st october, 1967, by the taxation laws (amendment) act, 1967, expenditure of the nature in question was an allowable expenditure under ..... 261 of the act, the revenue preferred an appeal against the abovesaid judgment before the supreme ..... of the it act, 1961 (for short, 'the act'). ..... 37(2a) of the act and, therefore, the assessee cannot claim deduction of that expenditure in computing its total income. .....
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