Court : Andhra Pradesh
Reported in : [1968]69ITR165(AP)
..... hand, submits that the appellate assistant commissioners order, which is confirmed by the tribunals, is the only legal and reasonable order which could be passed under section 5(1)(iv) of the act. apart from relying on the distance shown in the motoring guide of the automobile association, which was also taken into consideration by the tribunal, he drawn ..... as noted above, have got to be clearly known. the limit of the municipality will cover the entire area of the municipality. there is nothing in section 5(1)(iv) of the act to warrant the interpretation that the limit from which the distance exceeding five miles has to be determined, must be from the central point of the ..... from a central point as notified by the government. the distance given in the motoring guide cannot be a safe criterion in interpreting the provisions of section 5(1)(iv) of the act, nor can be supplementary rules give any guide in the matter. those rules will have to be understood in relation to the subject-matter and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1970CriLJ618
..... is necessary and desirable to call for the documents, the court is not bound or obliged to send for such documents. the consideration or satisfaction contemplated under section 94 is a proper, reasonable and objective one and the court has to give justiciable reasons for its conclusion, to enable the appellate or revisional court to ..... desirable for the purpose of enquiry.7. the existence of power and jurisdiction to call for the documents by the magistrate under certain circumstances as contemplated in section 94 of the code, cannot be equated to his being compelled to exercise that power whenever the accused prays for the production of certain documents. unless and ..... of the magistrate was also dismissed.4. mr. dixit, for the accused, strenuously and emphatically contended (a) that the magistrate should have exercised the power under section 94 of the code in favour of the accused and called for the documents, and (b) that his failure to exercise the jurisdiction in favour of the accused .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP335
..... mortgages and for directing an account of the amount due to him ,contending that they are agriculturists and as such entitled to the benefit of the provisions of section 13 of act 4 of 1938.the defendant resisted the suit contending that the first plaintiff has been paying income-tax and profession-tax and therefore, the plaintiffs are not ..... that the amount due could be determined in the final decree proceedings. the defendant in appeal contended that the plaintiffs are not entitled to the relief under section 13-a of the act and this contention was negatived by our learned brother krishnarao, j., and he further held that there was no reason for the lower court directing the ..... land and in fact the properties mortgaged are agricultural lands in their interest. it is not contended that they otherwise attract provisos (a) and (d) to section 3 (ii) of the act. they are therefore, certainly entitled to claim that interest due on the debt under ex. b-1 should be calculated at 5-1/2 per cent per .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP362; 1968CriLJ1570; (1969)IILLJ209AP
..... of cases. it is to be considered in the present case whether the extended definition o[ 'factory' within the meaning of sub-section (2) read with the provisions of sub-section (1) of section 85 of the act, is applicable.8. where the state government declares by a notification in the official gazette that all or any of the provisions ..... liable to be punished for any offence.4. the trial court held that the accused has failed to obtain a licence and contravened the provisions of section 92 of the factories act and sentenced him to pay a fine of rs. 100. on appeal the sessions judge, chittoor set aside the conviction and sentence awarded by the trial ..... by the sessions judge, chittoor in allowing the criminal appeal no. 127/65, holding that the finding of the trial court that the accused has contravened section 92 of the factories act was unsustainable.2. the case for the prosecution is that in the year 1963-64, the accused-respondent, without obtaining the requisite licence, has been working .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1970CriLJ778
..... judge, bhagalpur, and the patna high court holding that the court has jurisdiction to call for a charge-sheet, when it disagrees with the report submitted by the police, under section 173(1) of the code. the supreme court finally held in that case that there is no power, expressly or impliedly conferred, under the code, on a magistrate to call ..... upon the police to submit a charge-sheet, when they have sent a report under section 169, stating that no case was made out against the accused to take their trial. it was further held that the police has ample power and jurisdiction with regard to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1968CriLJ1644
..... those arising in this appeal has already been referred to the bench for decision.2. a private complaint filed by the appellant against the respondent under section 98 of the gram panchayat act in the court of the judicial second-class magistrate, allagadda, was registered as c.c. no. 666 of 1965. this case stood posted to ..... appearance in the court below within minutes after his case was disposed of, it is contended that the learned magistrate acted arbitrarily, capriciously and also illegally in not waiting for a reasonable time in exercising his jurisdiction under section 247, cr.p.c. public prosecutor v. t.s. prasad air 1960 andh pra 198, wherein it was ..... should be afforded an opportunity of substantiating his complaint against the respondent.6. in the result, therefore, the order of acquittal passed by the court below under section 247, cr.p.c., is set aside. the learned magistrate will restore the complaint in its original number and dispose it of according to law after giving .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1968]70ITR812(AP)
..... liability on the donees is violative of the donees' right to hold and acquire property.32. before we examine this contention, it is necessary to remember that section 30 of the act provides that gift tax payable in respect of any gift comprising immoveable property shall be a first charge on that property. it is well-settled principle of ..... at the instance of the donee and (iv) nor has he any right of appeal. therefore the tax has been made recoverable from the donee under section 29 of the act, without giving him any opportunity to contest the correctness of the demand and that makes the demand an unreasonable restriction on the donee's right to hold ..... a substantive power and follows without express provision therefor. (vide attorney general of ontario v. attorney general for dominion of canada, 1894 ac 189 and small v. smith, (1884) 10 ac 119. even construing the entries liberally it cannot be said that the tax on gifts is comprehended by entry 49 of the state list. in sesharatnam v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1969CriLJ1453
..... question, the court can scrutinise the evidence and infer an intention or knowledge requisite for a particular offence. but it is equally well settled that the courts acting in revision under section 439, cr. p.c. are also curtailed in the exercise of their powers. the courts revisional powers are limited and that limitation is made clear in two ..... rejected the defence case and convicted and sentenced the accused as stated above.15. at first i will consider the evidence relating to the first charge under section 302 read with section 34, i.p.c.; it is established beyond doubt that pallela satyanarayana succumbed to the injuries which were caused to him with sticks. the eye witnesses to ..... intention to the accused. the sessions judge therefore held the three accused liable for their individual acts. in so doing, the sessions judge found a-l guilty under section 304' second part, i.p.c. and a-2 and a-3 under section 323 i.p.c.26. the said finding of the learned sessions judge is impugned by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1970)IILLJ167AP
..... indisputably, the associated transport corporation was not the employer of durgamma. then section 12 is the further provision in the act which provides for the liability on others for compensation amount by way of indemnity. it reads thus:where any person in the course of or ..... appeal.2. several points have been raised in this appeal. it was alleged that the deceased was not a work-woman within the meaning of section 2(n) of the workmen's compensation act because her employment was of a casual nature and was otherwise than for the purposes of the employer's trade or business, viz., for the ..... is intended to provide for the payment of compensation by certain classes of employers to their workmen for injury by accident. section 3 of the act declares the liability of employer to pay in accordance with the act compensation for any personal injury caused to his workman by accident arising out of and in the course of the employment. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1968]22STC540(AP)
..... of the legislature and is not ultra vires or offend the provisions of the constitution. in the reference under article 143(1) of the constitution, in re sea customs act, 1878, section 20(2), a.i.r. 1963 s.c. 1760 referred to in papanna's case [1967] 19 s.t.c. 506 sinha, c.j., gajendragadkar, wanchoo, ..... the question whether it may be necessary or not for the legislature to impose a drastic provision or only a lenient punishment. in this view section 28(6) and section 29(3) of the act were held to be not ultra vires the state legislature. the bench also took the view that the procedure laid down under the andhra ..... of persons, unlike in this case. the first of the cases was dealing with income-tax evaders, specified in sub-section (4) of section 5 of the taxation on income (investigation commission) act, 1947, and section 34 of the indian income-tax act, 1922. these two classes of persons, their lordships held, have similar characteristics and similar properties, the common characteristics .....
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