Court : Andhra Pradesh
Reported in : [1969]24STC133(AP)
..... it is of universal application in respect of all dealers, whose turnover exceeds rs. 30,000 and who are made liable for the payment of surcharge under sub-section (1) of section 3 of the act. the position only comes to this, viz., that a part of the sales tax, representing surcharge, is made to be borne by dealers having a total turnover ..... of sale or purchase, it falls outside the scope and ambit of entry 54 of list ii.20. in re a reference under the government of ireland act, 1920, and section 3 of the finance act (northern ireland),1934 [1936] a.c. 352, lord thankerton observed at page 358 as follows:but, in the opinion of their lordships, it is the essential character ..... of dealers having a total turnover of rupees three lakhs or more. the mere fact that the additional tax of one-fourth naya paisa is provided in an independent section of the act, does not make it any the less a tax on the sale transaction. just as dealers having a total turnover of less than rs. 10,000 are exempt from .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC320(AP)
..... the parliament by law to be of special importance in inter-state trade or commerce, and that since parliament, in exercise of that power, has passed the central act, section 14 of which lists the goods which are of special importance in inter-state trade or commerce-henceforward termed as declared goods of which item 6 of schedule iii of ..... limits and impose certain conditions in respect of the system of levy, rates and other incidence of taxes. in pursuance of these provisions, as we stated earlier, (the central act, by section 4, lays down the principles for determining the situs of a sale as between more than one state; and, likewise, in exercise of the powers under clause (3) ..... who is the last purchaser in the state, such dealer would also be liable to pay the tax-it is contrary to the provisions of section 6 of the state act and section 15 of the central act, it having authorised the imposition of tax at more than one stage; and that when the entry fixed the stage by stating 'when .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP1
..... estate, the civil court has jurisdiction to entertain a suit for such reliefs which cannot be given by the settlement officer under section 56 of the act and that the questions contemplated by section 56 of the act can be incidentally decided by the civil court. in the present case, even if the suit had been brought subsequent to ..... minds that where a dispute arises for the first time for adjudication after the notification, it is said to 'arise within the meaning of section 56(1) of the abolition act. in that sub-section, the legislature has clearly indicated this intention when it provided that where 'a dispute' arises after the estate is notified the dispute 'shall ..... his rights. he further averred that the question whether the plaintiff has the right or not is to be determined by the settlement officer under section 56 of the abolition act and that the civil court has no jurisdiction to decide that question.3. the issues as framed required a determination as to whether the plaintiff .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1970CriLJ276
..... unable to agree with the contention of sri subrahmayam that the evidence other then the recitals of the document is inadmissible, as the same is hit by section 92 of the evidence act. though the document is styled as a deed of 'dakhal' for rs. 7000/-, the recitals relating to consideration disclose that it was executed partly ..... chargeable thereon has in fact been paid properly and the alleged deficit stamp duty of rs. 360/- was duly not chargeable within the provisions of section 62(1) of the act and the criminal court in this enquiry has ample jurisdiction and power to go into those questions and decide the same, on a consideration of the ..... criminal prosecution, after obtaining the requisite sanction, against any persons is to punish such persons for the offences committed by them in contravention of the provisions of section 62 of the act. hence, in the circumstances, the findings given in respect of the nature of the document as well as the requisite stamp duty duly payable thereon, by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1971CriLJ536
..... a. m. p.w. 15 received an intimation from the station house at bheemavaram that ganapaihamma had died and therefore he altered the section into 302, penal code and sent express reports to all concerned. after the inquest, p.w. 16 sent the body for post- ..... to consider how far the prosecution has succeeded in proving that some of the accused, if not all, are liable for their individual acts the deceased had received two stab injuries on her stomach, one on the right side and the other on the left. she had ..... made on these witnesses in that they are all interested and partisan. there is no rule of law that a court cannot act on the evidence of interested or partisan witnesses. the only thing is that a court should be careful and cautious in accepting ..... how much of the answers were suggested by the sub-inspector of police himself by putting leading questions, it was considered risky to act on such a dying declaration. in the present cage p.w. 15, 16 and 13 have stated that they recorded what was .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC367(AP)
..... it to any physical, chemical or any process other than mere cleaning, grading or sorting, he shall be deemed to be a dealer for the purposes of this act.12. section 2(n): ' 'sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course ..... their submissions. the notes on clause 3 state :the sale of jaggery is liable to multi-point tax at 3 paise per every rupee of turnover under section 5(1) of the act, with effect from 1st august, 1963. most of the sales of jaggery are effected by the grower-manufacturers (principals) through commission agents. these commission agents ..... down. in order to get over the effect of this decision and to safeguard against any possible evasion by agent-dealers who purport to act on behalf of fictitious principals, section 11 of the act was amended so as to make the agent liable in respect of the transactions of several principals whose aggregate turnover exceeded rs. 10,000 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1970)ILLJ697AP
..... profits in the accounting year or not. there can, therefore, be no doubt that the bonus declared in the present case is in discharge of the statutory obligation under section 10 of the act. that being so, it cannot be said to be an 'ex gratia ' payment.10. if it is not an 'ex gratia' payment, would it not become a ..... the assumption, and it has not been disputed before me, that the bonus in the instant case was declared only pursuant to the provisions of the act. it is also clear from section 10 of the act that every employer is bound to pay to every employee, in an accounting rear, a maximum bonus of 4 per cent of the salary or ..... were oited by him before the learned district muasif. but he chose to follow the definition of ' salary ' or ' wage' given in section 2(21) of the payment of bonus act (61 of 1965) (hereinafter referred to as 'the act') and held that the word 'wage' in civil procedure code does not include ' bonus ' and therefore bonus is not exempt from attachment, and accordingly .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1970CriLJ1533
..... was not entered into or that the husband is going behind ex. d-1.ramaswami, j., observed as follows:there can be no doubt that a magistrate purporting to act under this section (488, criminal p. c.) cannot assume the functions of a civil court and give judgment in accordance with a bond evidencing a compromise entered into between a husband ..... follows as to whether she agreement entered into during the pendency of the petition would amount to the parties living separately by mutual consent for the purpose of sub-section (4) of section 488, criminal p. c.thus if, in such circumstances the wife who is seeking maintenance chooses to live apart, such separate living would not be deemed to ..... be the result of mutual consent. as observed in rama saran das v. mt. rampiari air 1937 all 115 the words 'mutual consent' as used in sub-section (4) of section 488, criminal p. c. mean a consent on the part of the husband and wife to live apart, no matter what the circumstances may be. in the present .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1970CriLJ775
..... husband to maintain her separately, when she chooses to do so, pursuant to the statutory right given to her by the legislature. the provisions of section 5(1) of the hindu marriage act, 1955, make it obligatory that no hindu shall have his or her spouse living at the time of marriage and the contravention of such a ..... the sole ground that her husband had married again and that she preferred to reside separately in her parents' place, observed:.under section 2 of the hindu married women's rights to separate residence and maintenance act, when the husband takes a second wife, the first wife is entitled under the law to live separately and claim separate ..... the second marriage of the husband, as one of the factors into consideration along with the other material on record.12. under section 2 of the hindu married women's right to separate residence and maintenance act, which came into force on april 23, 1946, the first wife is entitled to live separately and claim separate maintenance, when .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP197; [1970]78ITR622(AP)
..... as we have said, the right of survivorship in respect of devolution of property. this concept as established by the case-law recognised by the estates abolition act in section 45(1) while making certain provisions relating to the compensation payable to the holders of an impartible zamindari and also those who have an interest in that ..... . we have already referred in this connection to the judgment of the madras high court in : (1960)2mlj102 . in our view, the provisions of section 4(ii) of the act are not applicable to this case, and therefore, the liability does not arise under the provision.12. the learned advocate for the department has however laid ..... anantha babu, proceeded on similar lines as those addressed before the appellate assistant commissioner and the appellate tribunal, reliance, however, was placed on the provisos of section 4(i) of the act part from action 4 (ii) which alone was considered by the i. t. authorities. he also cited a decision of their lordships of the supreme .....
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