Court : Andhra Pradesh
Decided on : Mar-17-2003
Reported in : 2003(5)ALT847
ORDERE. Dharma Rao, J.1. The petitioner herein seeks a declaration that the action of the respondents in disputing about the petitioner's date of birth in the service record after his retirement and not paying the terminal benefits and the Memo No. SE/O/GNT/P and G/JAO/C/ D/No. 416/2001, dated 1-11-2001 as illegal, unjust and arbitrary and for a consequential direction to pay the terminal benefits by following his date of birth as 16-6-1943 for all purposes along with interest.2. The petitioner states that he was appointed as Helper in the respondents-Corporation in the year 1960 and on attaining superannuation he retired from service on 30-6-2001, being his date of birth as 16-6-1943. The petitioner complains that though he retired from service on attaining the superannuation, the 3rd respondent by the impugned proceedings dated 1-11-2001 without paying the terminal benefits communicated to the petitioner that there is discrepancy in the date of birth of the petitioner and that it req...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-26-2003
Reported in : [2003]129TAXMAN788(AP)
..... receipts did not constitute income from the business.12. in this backdrop of submissions, we may have to examine the very word 'business' as contemplated under section 2(13) of the act. the word 'business' is one of large and indefinite import. however, it connotes something which occupies the labour and attention of a person for the ..... derived from such transactions cannot be called an income from the business. assuming that it is a business as contemplated under section 2(13) of the act, the same is exempted under section 11 of the act. further, the submission that the income shall be treated as an income derived from the property held under the trust cannot ..... the property held under the trust it can be treated as voluntary contribution given by the hyderabad race club to the assessee-trust as contemplated under section 12 of the act. the conduct of the hyderabad race club in respect of this transaction is only a fiduciary for the benefit of the assessee. such voluntary contributions .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-28-2003
Reported in : [2003]130TAXMAN82(AP)
..... its case that the opinion of the said examiner is incorrect. apart from this, all the questions raised are not substantial questions of law as contemplated under section 260a of the act. they are mere questions of fact and the authorities below have taken on c plausible view and as such, it is not for this court to interfere ..... to the member of aware by its chairman. in this view of unaltered jurisdictional facts as confessed by the counsel for the revenue that though section 13(3)(d) of the act is not applicable, section 13(3)(cc) is very much applicable and it does not alter the situation anyway. thus, the misutilization of the funds being a question ..... of the learned counsel for the appellant that a wrong provision has been applied, which contemplates that a person referred to in clause (iii) of sub-sections (1) and (2) of section 13 of the act is any relative of any such author, founder, person (member, trustee or manager) of the same trust and it was argued that neither smt. rama .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-13-2003
Reported in : III(2003)BC398
..... that a promise to pay whatever amount might be found due by an arbitrator on taking amounts, is not a promise to pay debt within the meaning of section 25 of the contract act. there cannot be any controversy or dispute in relation to the prepositions of law enunciated in the decisions referred to supra. however, in the present case, the evidence ..... it is now contended that ex. a.1 is not supported by consideration. in m. g. gurubasappa's case (supra) it was held that the presumption under section 118 of the negotiable instruments act, 1881, arises only when there is an executed promissory note or a negotiable instrument and when the document executed is not a promissory note, such presumption will not .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-27-2003
Reported in : 2003(6)ALD897; 2004(1)ALT178
..... become part of the advice. even if the material is looked into by or shown to the president, it does not partake the character of advice. article 74(2) and section 123 of the evidence act cover different fields. it may happen that while defending the proclamation, the minister or the official concerned may claim the privilege under ..... section 123. if and when such privilege is claimed, it will be decided on its own merits in accordance with the provisions of section 123. (7) the proclamation under article 356(1) is not immune from judicial .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-28-2003
Reported in : 2003(3)ALT644
Elipe Dharma Rao, J.1. Heard Mr. A.K. Jayaprakash Rao, learned counsel appearing for the petitioner and Mr. K. Harinath, learned standing counsel for the APSRTC.2. This case has a chequered history. It is the 5th round of litigation for the petitioner who is now before this Court by way of filing the present writ petition. For the purpose of understanding the controversy raised in this case, it is necessary to elucidate briefly the facts leading to filing of the present writ petition. The petitioner was appointed as a Conductor in the Andhra Pradesh State Road Transport Corporation by an order dated 5-1-1984. However, on certain alleged irregularities, his services were terminated with effect from 5-9-1984 without affording him any opportunity of explaining his case or conducting any enquiry into the alleged misconduct. Questioning the said termination order, he filed W.P.No. 14238 of 1984 before this Court, which was allowed on 18-12-1985 by this Court and the order of termination was...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-14-2003
Reported in : [2003]128TAXMAN869(AP)
..... the business of cement manufacturing.15. in ramaraju surgical cotton mills ltd.s case (supra) the expression 'set up' in the principal clause of section 5(1)(xxi) of the wealth tax act came up for consideration. the supreme court in categorical terms held that a unit cannot be said to have been set up unless it is ready ..... ) ltd. : [1973]90itr318(guj) the gujarat high court noticed the clear distinction between 'commencement of business' and 'setting it up' for the purposes of section 3(1)(d) of the income tax act, 1961 (as it stood at the relevant time). what is required to be considered is the setting up of a business. it is observed that when a ..... commenced and all the expenses incurred after the setting up of the business and before the commencement of the business, all expenses during the interregnum would be permissible deductions under section 10(2) ' (p. 158)14. in the case on hand there is no finding by the tribunal as to when the assessee actually commenced the manufacture of .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Sep-01-2003
Reported in : AIR2004AP89; 2003(5)ALD695; 2004(1)ARBLR485(AP)
..... the division bench of this court in m. chandrasekhar rao v. fortis financial services limited, 2001 (4) ald 342 (db), wherein the provisions of section 11(6) of the act came up for consideration and also a question as to whether the persons who are not parties to an agreement can be asked to appear before an arbitrator ..... sole arbitrator can be termed as tribunal as contemplated thereunder. the learned counsel for the petitioners sought to place reliance on the definition clause under section 2(1)(d) of the arbitration and conciliation act, 1996, which reads as under:'2(1)(d) 'arbitral tribunal' means a sole arbitrator or a panel of arbitrators.'according to the petitioners, ..... the state and to the main test in determining the question about the character of an adjudicating body is not satisfied. hence, from the decision of an arbitrator under section 10-a special leave to appeal to supreme court under article 136(1) cannot be granted.'3. from the above extract, it follows that it is only a .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Sep-10-2003
Reported in : 2004(1)ALD338
..... has a rational nexus to the object sought to be achieved. it is imperative that there must be a nexus between the basis of classification and the object of the act, rule or order under consideration. see express newspapers ltd. v. union of india, : (1961)illj339sc , ram krishna dalmia v. justice tendolhar, : [1959]1scr279 and air india v ..... of pension and the pensionary benefits. if this contention is accepted taking into consideration notional fixation for purpose of pension also would not arise. but the government had acted on the notional pay and fixed the pension, may be notionally. if the pension is to be fixed on the basis of the actual pay drawn, then ..... arrived at by the government after consultation with the recognized unions, such a decision cannot be unilaterally altered to their prejudice and thus the government is estopped from acting in derogation of the decisions taken. they also contended that when once the pension has been fixed on the basis of notional pay drawn, there is no .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Sep-16-2003
Reported in : 2004(2)ALT116
..... .k. choudhary, learned senior advocate, appearing for the respondent --university submits that only in order to maintain strict discipline, impugned proceedings were issued, as, the act of the petitioner in participating in burning of the effigy of the vice- chancellor leads to any amount of indiscipline among the student community in the campus.5. ..... be any second opinion on the maintenance of absolute discipline in any area, including, in the academic institutions like the first respondent-university. but, the act of indiscipline by a student in an educational institution cannot always be equated with any other violation in other areas in the society. so far as the ..... any punishment, particularly a severe punishment like expelling the student from the campus. it is also to be noted that the act in which the petitioner is involved was not, definitely, an act of moral, turpitude, and in which event, the authorities would have certainly been justified in resorting to expelling the student from .....
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