Court : Andhra Pradesh
Reported in : AIR1970AP419; 1970(2)AnWR1; 1969(1)APLJ40
..... that the temporary permits cannot be granted without providing an opportunity to the existing operators to make their representations. this contention is based upon section 47(1) of the act which directs that the regional transport authority shall in considering an application for a stage carriage permit, take into consideration any representations made ..... authority cannot abuse its power by going on granting temporary permits in quick succession and not take speedy action for completing the procedure under section 57 of the act for granting regular permits and if upon the facts of any particular case it appears that the regional transport authority is so abusing its ..... are being issued in succession and in some cases they were issued on four occasion successively and therefore it is clear that the provisions of section 62 of the act were being abused and under the guise of granting temporary permits to satisfy a particular temporary need, permits were being renewed indefinitely form time .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP174
..... the date of the original debt. this again is not of much assistance in this case. but it is pertinent to note that dealing with section 13, it was observed that 'section 13 of the act itself commences with the clause in any proceeding for the recovery of a debt' thereby indicating that the disability to recover a sum in excess of ..... that the debtor should be an agriculturist both on the date when the debt was incurred, as well as on the date of the suit, to claim benefit under section 13 of the act.6. mr. bheemaraju who appeared for the petitioner in c. r. p. no. 1062/66 and who addressed the main arguments submitted that this decision requires reconsideration, ..... 1964 md 173 fb), held that as the debtor was admittedly not on agriculturist on the date of the suit, the petitioner could not claim the benefits of section 13 of the act and decreed the suit as prayed for. the debtor has preferred the revision petition questioning the correctness of that decision.4. it is seen from the facts stated, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]75ITR133(AP)
..... disclose and include incomes other than his own, and which are includibie in his assessment under the other provisions of the act, including section 16(3). section 22 does not warrant any such requirement. sub-section (1) of section 22, which is the material portion, is in the following terms :'the income-tax officer shall, on or before ..... to the incomes disclosed in those returns. the question of the status of the three ladies and their children arose by reason of other provisions in the act, viz., section 16(3). the question, therefore, is whether those three ladies were the legally wedded wives of the petitioner and their children were his legitimate children. it ..... and truly concerning the status of the ladies as his legally wedded wives. the respondent stated that, for that reason, the provisions of section 147(a) of the 1961 act were applicable and notices were accordingly issued. the petitioner in these writ petitions disputes the validity of this stand taken by the respondent and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC390(AP)
..... and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this act, including sub-section (2) of this section, for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass ..... they consisted only of certain slips seized by the deputy commercial tax officer, the commercial tax officer could add only the turnover covered by those slips under section 14(4) of the act, but no take them the basis for increasing the turnover threefold, as if amounted to a re-determination of turnover to the best of his judgment ..... which he could not do. it was also contended that the assessment by the deputy commercial tax officer itself was to the best of his judgment under section 14 (1) of the act, and that the same power could not be exercised by the commercial tax officer as an assessing authority; alternatively it was argued that if the commercial .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]74ITR247(AP)
..... from the office or employment : and 'emoluments' are defined as including 'all salaries fees wages perquisites and profits whatsoever.' (income tax act, 1952, section 156 as amended by the finance, act, 1965, section 10 {and schedule 2, paragraph 1(1)].)this definition certainly gives no impetus towards the view that it covers sums paid to an employee ..... of the word, namely, 'profit or gain, advantage, due, reward, remuneration, salary' (murrays english dictionary : the shorter oxford dictionary). nor does section 1 of the 1952 act which contemplates that income tax will be imposed on 'profits or gains.'it is also interesting to notice the decision of the court of appeal in reg. ..... . in my opinion, that case should be considered afresh by your lordships house. it is contended that parliament by re-enacting the section in 1952 gave countenance to the case. but the act was a consolidation, and fresh consideration cannot, i think, have been given to the subject since the short re-enacted .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP109
..... . the learned judge observed at page 416;'the examination of the cases, therefore, confirms the conclusion we reached on a c consideration of the relevant section of the indian succession act, namely, whether the deceased died intestate or dies leaving a will appointing or without appointing executors, the probate or the letters of administration with or ..... by sri balaparamesawari rao that partial probate of a will can be obtained at the choice of the executor. as we said earlier, there is no section in the succession act dealing specifically with grants in respect of a portion of the estate of a particular items of property. chapter ii of part ix dealing with limited ..... duty is payable on apart of the estate of the testator sri goverdhanlal bansilal, even if the case does not fall under the exceptions to sections 254 - 257 of the indian succession act.2. before us, shri g. balaparameswari rao, the learned advocate for the executors, contends that no probate need to obtained of a will .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP204
..... full bench as may be appropriate. the first of the three questions is relevant for our purpose. it runs as follows:'whether on a true construction of section 25 (1) of the act, it has application to suits, appeals and applications for execution and proceedings other than revisional in respect of debts not existing on or before the notified date ..... are that the suit promissory note was executed on 30th september, 1959. the suit was filed on 30th august, 1962, that is after the date notified under sec. 4 of the act, that is to say, 4-2-1960. it was contended before the learned judge that only suits filed before the notified date could be transferred to the ..... the learned judge. if the debt was incurred for first time on 30-9-1959, then according to out view the provisions of the act would not apply. that means even section 19 (1) of the act also would not apply. the conclusion of the learned judge therefore nevertheless remains valid. that decision, however, does not consider or decided. it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]26STC190(AP)
..... recover the amount paid by him in excess of the constitutional limit would not be in respect of a matter 'purported to be done under the act' and the provisions of section 48 of the act would not, therefore, apply to it. where a power exists to assess and recover a tax upto a particular limit and the assessment or ..... assessment. the levy that is challenged related to turnover of first purchases of copra commencing from 15th june, 1957 and ending with 31st march, 1958. by section 15-a of the amending act 26 of 1961, the commodity 'copra' was eliminated from the list of articles assessable under schedule iii. an explanation was inserted and it was to the ..... was sought to be presented on a twofold basis. firstly, learned counsel submitted that the suits are barred by reason of the preclusive provision of section 36 of the andhra pradesh general sales tax act, which, inter alia, is to the effect that no court shall entertain a suit or other proceeding to set aside, modify or question the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC317(AP)
..... of the refuse of the railway engines and the sales tax authorities are seeking to assess them as 'general goods' under section 5(1) of the act.2. the tribunal has relied on the decision in mahabir singh ram babu v. assistant sales tax officer [1962] 13 s.t.c. 248 of the allahabad ..... form of coke. in fletcher v. fields [1891] 1 q.b. 790, which was referred to by veeraswami, j., it was argued that for purposes of sections 35 and 36 of the london coal dues abolition act, 1889, if 'cinders' are not 'coal', neither is 'coke'. it seems to have been assumed that 'cinders' are not 'coal'. a.l. smith, j., ..... that falls for determination is whether burnt cinders are 'coal' or 'coke' within the meaning of item 1 of schedule iv of the andhra pradesh general sales tax act, hereinafter called the 'act', which defines 'coal' as including coke in all its forms. it appears that the assessee is a person who purchased from the president of india cinders from out .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP114
..... 'their lordships' the learned chief justice observed, 'made it clear that no action could, in their view, be said to be proposed within the meaning of the section until a definite conclusion had been come to on the charges and the actual punishment to follow was provisionally determined on, for before that stage the changes remained unproved ..... and the suggested punishments were merely hypothetical and that it was on that stage being reached that the statute gave the civil servant the opportunity for whihc sub-section (30 made provision.' a close perusal of the judgment of the judicial committee in i. m. lall's case, air 1948 pc 121 (supra), will, however ..... the principles of natural justice or has not transgressed any of the accepted principles upon which fair and impartial enquiries have to be held, the fact that he acts upon a report of an enquiry conducted by an officer who is biased or has violated the principles of natural justice or has prejudged the case, would .....
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