Court : Andhra Pradesh
Decided on : Jan-30-1973
Reported in : [1974]33STC444(AP)
..... is carried on or undertaken with a profit-motive or not and whether or not any gain or profit accrued therefrom. under sub-clause (ii) of section 2 (bbb) of the act, any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern, also amounts to business. this definition would ..... consideration' used in section 2(n) of the act must mean any monetary payment other then payment in the nature of cash or deferred payment. in other words, payment of money by way of bank ..... mr. mahadev that the supply of food by the assessee to its servants amounts to 'sale' as there was 'valuable consideration' within the meaning of section 2(n) of the act and there was profit-motive, cannot be acceded to. valuable consideration cannot be equated to the payment of wages in kind. the expression 'any other valuable .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-06-1973
Reported in : (1977)IILLJ227AP
..... the allegations in the petition and urging that the employees in the sales-depot at vijayawada come within the amended definition in sub-section (9) of section 2 of the act, as per act xliv of 1966. according to the amended definition any person employed for wages on any work of or connected with the administration of ..... sales depot of the petitioner carry on the work of distribution and sale of the products of the petitioner, which is covered under the act. under section 2(9) of the act there are no geographical limits within which the employees can be employed. they may work in the factory' or establishment or elsewhere. the appellant ..... : the respondents before us m/s krishna bottlers private ltd., represented by its managing director, lieutenant col. sanjeeva rao, kavadiguda, secunderabad, filed an application under section 75 of the act making the following averments:3. the petitioner bottles and sells soft $ called 'coca cola' and 'fanta' in $ state of andhra pradesh. their factory is .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-07-1973
Reported in : AIR1974AP92
..... is whether the state government has power to fix reduced quota while renewing the licences regarding denatured spirit and then issue transport permits accordingly.6. now section 2 (21) of the act includes denatured spirit as well as rectified spirit within the definition of liquor. any other intoxicating substance which the government declares to be liquor is also ..... in mind , then it will not be difficult for the court to answer the question posed in this enquiry.14. there are two sets of rules made under section 72 of the act. one is 'the andhra pradesh denatured spirit and denatured spirituous preparations rules, 1971' and the other 'the andhra pradesh rectified spirit rules 1971.'15. rule 2 ( ..... be left in doubt that the quotas regarding both the commodities can be fixed in the licences.28. we have already referred to the scheme of the act. the meaning of sections or rules can be determined , not so much be reference to other individual provisions of the statute, as by the scheme of the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-07-1973
Reported in : AIR1974AP287
..... property belonging to the wakf to the mutwalli. it is true that the board has special powers of supervision directly or indirectly through the committee constituted under section 16 of the act. but that does not mean that the board can direct the mutwalli to hand over the entire property to the managing committee or to the board ..... the petitioner as mutwalli, he can manage the properties of the wakf. the only power which the wakf board has is to appoint a supervisory committee under section 16 of the act. the learned advocate for the wakf board can appoint a managing committee even where a mutwali is recognised by the board without removing him. both the ..... of the deed of the wakf. secondly, the board can appoint a mutwalli in a case where right of any person to act as mutwalli is disputed.section 43 then concerns itself with the removal of mutwalli.section 43-a authorises the board to assume direct management of wakf in certain circumstances. it says :----'where no suitable person is .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-06-1973
Reported in : 1975CriLJ468
..... of the detenu in exercise of the powers conferred on him by sub-clause (ii) of clause (a) of sub-section (1) of section, 3 of the maintenance of internal security act. 1971. (hereinafter called the act) read with section 5 thereof. the grounds on which the detention was made were communicated to the detenu on 18-1-1973 who was kept ..... it would clearly be tantamount to denying to the detenu the right and safeguard of making a representation against his detention assured to him not only by section 8 (11 of the act but by clause (51 of article 22 of the constitution. in such a case, the right to make a representation will be nothing but illusory.8. ..... the andhra praja parishad at gudur you instigated the people to trespass into the government offices defying prohibitory orders under section 144 criminal p. c. and hoist 'jai andhra' flags and when they tried to carry out the acts instigated by you they were arrested.(2) on the same day you instigated and you yourself personally led a large .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-10-1973
Reported in : AIR1974AP43
..... the appellant had transferred three buses to strangers. there is no provision in law brought to our notice which permits a presumption of trafficking. section 114 of the evidence act is not applicable nor does it permit any such presumption. in the absence of any provision therefore it would not be correct to draw a ..... the regional transport authority. it was published inviting objections , if any, for such renewal.2. the 4th respondent herein filed objections under section 57(3) of the motor vehicles act objecting to the renewal of permit. he seems to have entered into an agreement with the appellant for the purchase of the bus apd 1669 ..... (3) has not been defined under the act or the rules made thereunder. the evidence act gives its definition in section 3. but the evidence act in terms does not apply to the authorities functioning under the motor vehicles act . these authorities , however , admittedly perform quasi judicial functions under the act. it is now very clear that the increasing .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-02-1973
Reported in : AIR1974AP49
..... rise to the writ petition.4. it was contended before the learned single judge by the petitioner that bye-law 22 was ultra vires as it offended section 21b of the co-operative societies act and rule 24 (3) of the rules made thereunder. the argument was that the words 'ipso facto' appearing in the impugned by-law go ..... contrary to section 21-b. the learned judge rejected this contention holding that the position would be the same even without the words 'ipso facto'. even under section 21-b , a ..... government . that memorandum , however, is not relevant for the purpose of quarum to be laid down under rule 23 of the rules made under the co-operative societies act 1964. rule 23 says that 'unless as otherwise expressly provided in those rules , no general meeting or committee meeting shall be held or proceeded with unless the number of .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-23-1973
Reported in : AIR1974AP274
..... nature and not distinctive as held by the learned judge.10. it is not necessary for us to consider whether the definition of the words 'goods' in the trade marks act takes in the word 'business'. this is not an action for infringement of a trademark. it is a common law action for passing off in relation to the plaintiff's ..... is located a few yards away the plaintiff's shop.4. on the date of the suit the plaintiff did not register her name or design under the trade-marks act. but during the pendency of this appeal it is stated before us that it was registered as trade-mark. but in the present case we are not concerned with the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-17-1973
Reported in : AIR1974AP307
..... the pronote is always is liable for the debt due under it. it is clear from sections 5, 18, and 19 of the partnership act that the order partners are liable for the acts of one of the partners of a firm. under section 22 of the act, on act done or instrument executed by a partner on behalf of the firm shall be done or ..... out in air 1918 pc 146 the liability of the firm was made clear in the pronote itself under section 16(2) of the negotiable instruments act. the endorsee stands in the same footing as the payee. under section 50 of the said act, the endorsement of a negotiable instrument followed by the delivery transfers to the endorsee the property therein with the ..... executed in the firm name which will bind the firm and the other partners, and under section 25 , every partner is liable jointly with all the other partners and also severally , for all acts of the firm done while he is a partner. the trial court has found that the suit pronote was executed by .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-11-1973
Reported in : [1975]100ITR637(AP)
..... the first point. we are, therefore, relieved from considering the second point.32. it was finally contended that the income-tax officer was obliged, under section 174 of the act, to make an accelerated assessment in view of the fact that mr. davis, the partner of the non-resident firm, was produced before the income- ..... against the non-resident firm, the respondent could not have continued the proceedings against the petitioner, i.e., agent of the non-resident firm ; (ii) section 166 of the act confers the choice to proceed against one or the other, in an unbridled manner, without providing any guide-lines. the discretion thus conferred is, therefore, ..... of mandamus, directing the respondent not to proceed with the assessment against the petitioner.14. three contentions have been raised before us, viz., (1) section 166 of the act confers an option on the income-tax officer to initiate proceedings of assessment either against the non-resident firm or against the agent of the non-resident .....
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