Court : Andhra Pradesh
Reported in : AIR1971AP196
..... at page 508;'it only remains to add that so far as australia is concerned it does not appear that there is any statutory provision corresponding to section 162 of the act, and so, even after this judgment was pronounced by the privy council, courts in india have not given effect to the operative part of the order ..... answered that description must be determined in each case on the relevant facts and circumstances adduced before the court'.33. dealing with the scope of section 123 and 162 of the evidence act it was pointed out by his lordship at p. 504 (para 22):-'......................... the court can take other evidence in lieu of inspection of document ..... are disputed by the government or a legal authority the records called for are looked into by the court for purposes of exercising its jurisdiction.section 123 and 124 of the evidence act were enacted long before anybody could have possible conceived of a provision like article 226 or a constitution look ours in which the fundamental .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]81ITR688(AP)
..... -tax liability of an assessee on the valuation date for the assessment year beginning on the 1st of april, following is a 'debt owed' within the meaning of section 2(m) of the act, and should be deducted from the estimated value of the assets as on the valuation date.' the assessee relied upon the decision in : [1969]72itr801(sc) wherein the ..... briefly refer to the rulings relied upon by the assessee's counsel, in : [1968]69itr864(sc) , their lordships of the supreme court held that;'by virtue of section 3 of the wealth-tax act. 1957 the liability to pay wealth tax becomes crystallised on the valuation date and not on the first day of the assessment year, though the tax is levied ..... leading to the filing of this writ petition are staged below:the petitioner gifted rs. 1,15,000/- to his four sons on 4-1-1963. under section 3(1) of the income-tax act, the previous year in the case of the petitioner was determined as 1-10-1962 to 30-9-1963. according to the rates specified in the schedule .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP345
..... it was pointed out by mirza. j., that an earlier order of confiscation passed by the collector of central excise should not be disturbed by the criminal court acting under section 517 cr. p. c as the jurisdiction of the court as well as the department in matters relating to disposal of property and imposition of penalty are concurrent ..... does not seem to warrant the conclusion that the possessions was in contravention of the provisions of section 135 of the customs act.if, among other things, a person acquires possession of or is in any way concerned in carrying, concealing etc. any goods, which he knows or ..... conclusion that the prosecution failed to establish the charges levelled against the accused. one of the offences with which the accused is charged is punishable under section 135 of the customs act. the accused had no doubt admitted that she was in possession of the gold that was seized from him but the evidence adduced in the case .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1971CriLJ1056
ordervenkateswara rao, j.1. the only question that has to be answered in this case is as to whether a revision entertained under section 435, criminal p.c. could be dismissed for default.2. in a prosecution under the mines act, certain statements said to have been recorded by the joint director of mines who was the complainant in the case, were sought .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP318
..... such a wide discretion. 27. the only provision which, however, in our view offends article 14 is clause 2 (2) of the schedule to the act. section 6 of the act provides for the basis of the determination of the compensation. it says that the amount payable as compensation for any land acquired shall be an amount equal to ..... learned judges intended to lay down that a provision would be bad merely because it provides quite a different basis for assessing compensation from that provided under section 23 of the land acquisition act, then with due respect we find ourselves unable to agree with such a proposition so widely stated. vajarvelu's case, : [1965]1scr614 is ..... of improvement and expansion of the madras city. the board under s. 71 was authorised to acquire land under the land acquisition act. 1894. section 73 made the land acquisition act subject to the modification made in the act and as enacted in the schedule. by clause 6 (2) of the schedule the acquiring authority was not liable to 15 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2008AP101; 2008(3)ALD168; 2008(2)ALT484
..... bars the remedy, but does not extinguish the debt and that when the property is incapable of possession, as for example, a debt, section 28 of the limitation act, 1908 (section 27 of the 1963 act) which provides that the period of limitation to a person for instituting a suit for possession or any property has expired, his right to ..... in the newspapers. there is thus a fundamental difference between the cases decided by the supreme court in v.r. kalliyanikutty (supra) and the present case. section 29 of the 1951 act is as under:29. rights of financial corporation in case of default: (1) where any industrial concern, which is under a liability to the financial ..... of the privy council in hansraj gupta v. dehra dun-mussoorie electric tramway co. limited , wherein the privy council interpreted the words 'money due' under section 186 of the companies act, 1913 and held that the said phrase would only refer to those claims, which are not time barred. the supreme court held that the same reasoning, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(6)ALT424
..... is necessary to refer the said dispute for adjudication.now, therefore, in exercise of the powers conferred by clause (d) sub-section (1) of section 10 of the industrial disputes act, 1947 (central act 14 of 1947) the government of andhra pradesh hereby refers the said dispute for adjudication to the industrial tribunal-cum-labour court ..... case, the dispute is between the employer and persons projected to be workmen. it would therefore be necessary to examine the definition of 'workman' under the act of 1947. section 2(s) thereof defines 'workman' to mean:any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational ..... to judicial determination. however, the same would not absolve the appropriate government from forming an opinion in the first instance as is required by section 10 of the act of 1947. it may be noted that the appropriate government is not merely discharging a 'post-box' function by routing the dispute for adjudication .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1999]107TAXMAN143(AP)
..... to the income assessed for the years 1989-90 and 1992-93. the assessments of the petitioners for the aforementioned years were made under section 143(3) of the income tax act, 1961 ('the act'). the assessee-petitioner preferred appeals. the commissioner (appeals) by his orders dated 31-7-1997 and 30-9-1997 partly allowed the ..... declaration as noted above.2. while so, on 31-12-1998, the deputy commissioner, central circle w, hyderabad, made fresh assessments under section 143(3), read with section 251, of the act in order to carry out the directions of the appellate authority. practically, those orders were based on a concession made by the petitioner agreeing ..... . 1807)18. in international cotton corpn. (p.) ltd. v. cto [1975] 35 stc 1, the supreme court while dealing with the constitutionality of section 10 of the central sales tax amendment act ' 1969 which provided for exemption from central sales tax if the dealer had not collected the tax between 10- 11- 1964 and 9-6-1969 repelled .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP426
..... the earners of income-tax due by the father, venkateswara rao, as a partner of the aforesaid firm. eventually the income-tax officer issued a certificate under section 46(2) or the income-tax act for recovery of the tax due by proceeding against the properties of the father which the father as well as the sons obtained in the partition. the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC498(AP)
..... completed by the deputy commercial tax officer on the return submitted by the assessee the commercial tax officer took over the assessment proceedings and then sought to act under sub-section (4) of section 14. it is a case where it was discovered, after the assessment was completed, that there was escapement of turnover, and the commercial tax ..... counsel, it is necessary to refer to certain provisions of the act including the definition of 'assessing authority'.assessing authority' as defined in section 2(1)(b) means: 'any person authorised by the state government or by any other authority empowered by them in this behalf ..... .4. we may, at the outset, observe that the argument of the learned counsel that the commercial tax officer has no jurisdiction to act under section 14(4) in respect of assessment proceedings initiated by the deputy commercial tax officer has no substance. to answer the point raised by the learned .....
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