Court : Andhra Pradesh
Reported in : AIR1968AP138
..... so ascertained shall be passed until' & it is contended that the court is precluded from passing a decree until the deficit court-fee is paid while under section 11 of the madras court-fees act only execution of the decree is prohibited until the court-fee is paid but not the passing of the final decree itself. i am unable to accept ..... date on which such an order that the decree should be drawn up is passed. it will be convenient to refer to the entire section 32 of the andhra pradesh court fees and suits valuation act which reads:'section 32(1). in a suit for accounts fee shall be computed on the amount estimated in the plaint. (2) where the amount payable to ..... valued only at rs. 11,000 and court-fee paid thereon the decree shall be passed on payment of the deficit court-fee as laid down under section 32(2) of the andhra court fees act. call on 7-3-63 for payment of deficit court-fee.' 3. after passing of this judgment complications seem to have arisen. petitions were being filed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP108; 1968CriLJ442; [1968(16)FLR228]; (1968)IILLJ493AP
..... the manager liable for the maintenance of registers etc. if there was no exemption from the operation of the act as provided in section 4 of the act. section 4 runs as under: 'nothing contained in this act shall apply to-- (a) persons employed in any establishment in a position of management.' relying on this provision ..... of the petitioner and the state. as noticed above, the contention of the learned public prosecutor was that the words 'nothing contained in this act' occurring in section 4(1), with reference to persons employed in any establishment in a position of management, should be understood in a restricted sense so as ..... , brokers' office or exchange and includes such other establishment as the state government may by notification declare to be a commercial establishment for the purposes of this act.' sub-section (6) says: ' 'establishment' means a shop, commercial establishment, restaurant, eating-house, residential hotel, theatre or any place of public amusement or entertainment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP83; 1968CriLJ294
..... andhra pradesh general sales tax act, section 7 of the hyderabad abkari act, section 81 of the hyderabad forests act, section 66 of the madras forest act, section 48 of the indian stamp act, section 10 (2) of the betting tax act, section 4 of the agricultural lands act, section 8 of the cinema shows act, section 14 of the madras agriculture and public forests act, section 14 of the hyderabad water-supply act, section 17 of the co-operative ..... land mortgage bank act, section 67 of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP160
..... an office for the collection of his rent cannot he said to reside within the municipality'.before amendment in 1930. section 92 and section 93 of the act ran thus:'section 92. if the chairman publishes a notification under section 80 that a companies' tax shall be levied, every company transacting business within the municipality for profit or as ..... company or association of individuals whether incorporated or not'8. the contention of shri sambasiva rao, the learned counsel for the writ petitioner, is that section 93 (4) of the act applies to this case and that, therefore, the petitioner company cannot be taxed by the vijayawada municipality after it is once taxed by the kakinada ..... act of 1884, and the consequent alteration of the provisions in the new act.'at page 431 (of mad lj) = (at p. 608 of air) the learned judges laid down the test in the following terms:'we think, therefore, that the test in such a case is personal presence within the municipality, and that 'residence' in section .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]71ITR209(AP)
..... the respective shares of the 7 co-owners in the mill are definite and ascertainable and that, therefore, they come within the purview of sub-section (3) of section 9 of the act.the learned counsel appearing for the department, however, placed strong reliance on the supreme court decision in commissioner of income-tax v. indira balkrishna to ..... carried on by him, the profits of which are assessable to tax and makes the levy of tax subject of certain allowances enumerated therein. sub-section (3) of section 9 of the act specifically lays down that :'where property is owned by two or more persons and their respective shares ar definite and ascertainable, such persons shall not ..... .in order to judge the relative merits of these contentions, it would be useful to notice the relevant provisions of the act.section 3 of the act is the charging section which lays down that :'whether any central act enacts that income-tax shall be charged for any year at any rate or rates, tax at that rate or those .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP45
..... confirmed by this court. i do not think i can consider that question afresh merely because the original suit has become a second appeal and the lis is pending.7. section 105(2) c. p. c. provides that if the party aggrieved by a order or remand from which an appeal lies does not appeal therefrom he cannot be subsequently question ..... be final and the point either by the trial court to which the case goes back or by any other court of appeal at a subsequent stage. even apart from section 105(2) c. p. c. an order or remand under order 41 rule 23 c. p. c. as regards the court passing the order is conclusive on all points decided ..... lay an appeal was not taken can be challenged in an appeal from the final decreed or order. a special provision is made in section 105(2) civil p. c. as regards order of remand. but even under section 105(2) the correctness of an order of remand can be challenged in appeal from the final decision provided the order or remand .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP392
..... or for the performance of any other religious charity. but does not include an inam of the nature described in explanation (1) to clause (14).'under the new act. section 2 (21) defines 'religious endowment' as follows:'2 (21). 'religious endowment' means property belonging to or given or endowed for the support of a religious institution ..... from the income derived by it. such contribution not exceeding seven per centum of the annual income as may be prescribed.'section 76(1) of the old act which corresponds to section 59 of the new act reads thus:'76 (1) in respect of the services rendered by the government and their officers. every religious institution shall, ..... income derived by it, pay to the government annually such contribution not exceeding five per centum of its income as may be prescribed.'under the 1951 act, 'religious endowment' is defined under section 6 (14) as follows:'6 (14) 'religious endowment' or 'endowment' means all property belonging to or given or endowed for the support .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1968]68ITR626(AP)
..... to this court for disposal by its order dated 21st september, 1966, holding that the high court has no power in a reference arising under section 66 of the income-tax act to set aside the order of the tribunal and to remand the appeal for fresh hearing as the jurisdiction of the high court is only of ..... deemed to be the dividend income of the hindu undivided family in the respective assessment years'. the determination of this question turns upon the interpretation of section 2(6a)(e) of the indian income-tax act, 1922 (xi of 1922), which reads as follows : (omitting portions which are not relevant). '2. (6a) 'dividend' includes--...... (e) any payment ..... included as dividend income. aggrieved by the said order of the tribunal, the commissioner of income-tax, andhra pradesh, hyderabad, sought a reference under section 66(1) of the indian income-tax act of 1922, on which the tribunal referred the following question to the high court, viz.: 'whether, on the facts and in the circumstances of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1967]20STC501(AP)
..... of such non-resident' in which the agent is concerned, irrespective of the amount of the turnover of such business being less than the minimum specified in section 3, sub-section (3), of that act.. it was also provided that such an' agent may retain out of any moneys payable to the non-resident by the agent, a sum equal to ..... the word 'agent' has not been used, but commission agent, del credere agent, mercantile agent, etc., were used and that is the reason for adding an explanation to section 11 of the act. in india coffee and tea distributing co. ltd., madras v. state of madras [1958] 9 s.t.c. 769, a bench of the madras high court consisting of ..... show that the principals had no other turnover.3. it is contended before us firstly, that having regard to the provisions of section 11 of the andhra pradesh general sales tax act, 1957 (hereinafter called 'the act') read with section 5, an agent of a resident principal can be held liable for the turnover of his principal if his principal has a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]78ITR364(AP)
..... notice dated may 5, 1962, issued by him is without jurisdiction, (2) that the amendment of the definition 'dependant' in section 2(g) and section 4(ii) of the act, as amended by section 24 of the finance act, is ultra vires of the constitution, (3) that the amendment is beyond the legislative competence, and (4) that the ..... to believe that expenditure of the assessee chargeable to tax had escaped assessment for the three assessment years in question, and, consequently, the provisions of section 16 of the act were invoked for reopening the assessments. the respondent is entitled to issue the impugned notice dated may 5, 1962, if in consequence of the information ..... for the purpose of including the expenditure incurred by his wife, princess durre shahwar, hereinafter referred to as the princess, under section 4(ii) of the act, as amended by section 24 of the finance act, 1959. the assessee was called upon to file his objections on or before july 25, 1962, failing which the respondent threatened .....
Tag this Judgment!