Court : Andhra Pradesh
Reported in : AIR1971AP87
..... this decision, an appeal was preferred to the supreme court. their lordships after considering the scheme of the administration of evacuee property act, 1950 and the provisions of section 7 of the act held-'section 7, empowers the custodian to give notice, where he is of opinion that certain property is evacuee property, to the person interested ..... argument that a dispute as regards the existence of the relationship of landlord and tenant falls to be determined by the collector under section 7 (1)'.section 13 of the act also postulates the relationship of tenant and landlord between the parties and proceeds to give exclusive jurisdiction to the controller to order eviction ..... therefore held that the city civil court had no jurisdiction to entertain and that the suit could be entertained only by the courts specified in section 28, bombay, act.19. we have exhaustively extracted passage from the aforesaid decision of the supreme court as the said decision was relied upon by the learned counsel .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1971CriLJ293
..... of autrefois acquit regarding the charge of murder under section 302, ipc the learned sessions judge dismissed this petition, aggrieved by which the petitioners filed cri, r. c. no. 663 of 1969. we, by our order ..... criminal appeal no. 779 of 1967.3. when the learned session judge took up the case for trial, the petitioners filed cri. m. p. 74/69 under section 403, criminal p.c. raising the contention that by virtue of the previous judgment of the learned sessions judge in the case, they were entitled to plead the right ..... order of remand passed by the high court does not finally decide the points in the case and it is essentially of an interlocutory character.they refused to interfere under act. 136 of the constitution as the supreme court did not generally interfere with interlocutory orders.12. following the observations of the supreme court in : 1960crilj1151 , division .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]27STC42(AP)
..... had been found to be unserviceable or unsuitable. the assessee could, therefore, hardly be said to be a dealer within the definition given in section 2(b) of the central act in relation to their sale and the sale proceeds of the arc furnaces could not be included in the turnover of the assessee. in state ..... these goods was a transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern within the meaning of clause (ii) of section 2(bbb) and, therefore, properly included in the taxable turnover of the petitioner. to our mind any incidental or ancillary transaction or activity should be in connection with ..... to the nature of the activity of the corporation in disposing of the scrap material and precisely whether such activity could be termed its business. 'business' is defined in section 2(bbb) as follows:2. (bbb) 'business' includes,-- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]29STC654(AP)
..... and all its products'. the fact that with a view to avoid double taxation, the state government, in the exercise of the powers conferred on it under section 9 of the act, exempted from payment of tax all classes of goods in respect of which additional duties of excise are leviable by the central government with effect from 24th december ..... pursuant to the impugned orders. it is alleged in the affidavits filed in support of the petitions that item 6 of schedule iii of the act violates section 15(a) of the central sales tax act, inasmuch as it prescribes for each variety of declared goods including groundnuts, two stages instead of one, one at the point of the ..... that fell to be decided in that case was whether tobacco seed constituted 'tobacco in any form whether manufactured or not', within the meaning of section 4 of the madras general sales tax act and this was answered in the negative. no reasons were of course given by their lordships in support of their conclusion that 'tobacco seed' is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP145; [1971]41CompCas1030(AP)
..... any service to the petitioners does distinct disservice to them. we are therefore satisfied that both under art. 358 as well as under section 1 (3) of the act, the operation of the act itself is not affected by its expiry as respects things previously done or omitted to be done. the rights accrued and the liability ..... a new qualification limiting that enactment.'28. what must follow is that the effect of expiry of a temporary act depends upon the construction of the act itself. when a temporary act expires. section 6 of the general clauses act which in terms is limited in its application only to repeals has no application to an expiry of a temporary ..... evaded premia and collect the same as arrears of land revenue.23. the learned single judge has been evidently impressed with this argument. according to him, section ii of act and the third schedule annexed to the scheme provide for the determination of evaded premia by an officer authorised in that behalf by the central government. the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]80ITR547(AP)
..... , then it would have comprised of not merely the income derived' from business but also partly of agricultural income which has to be excluded under section of the act and the taxation of which is also not within the competence of the union. charging any portion of the agricultural income to income-tax would be ..... . ltd. v. commissioner of agricultural income-tax. in that case, dealing with a case arising under the madras. plantations agricultural income-tax act, 1954, the supreme court held :'section 3 of the act read with the definition of 'agricultural income' charges to tax the monetary return either as rent or revenue or as agricultural produce from a ..... in the form of raw material, the necessity to calculate the quantum of this agricultural income arises, for agricultural income has to be excluded under section 10(1) of the act in computing the assessee's total income that is liable to tax. if the income derived by the assessee-company is determined without excluding this income .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP186
..... residual power vested in the transport authorities to impose fine of rs.100/-- to rs.300/- if specific penalty is not provided under the act.9. section 3 of the motor vehicles taxation act is the charging section which reads thus:'3(1) the government may, not notification from time to time, direct that a tax shall be levied on every ..... half yearly, or annually and obtain a license thereof, rule 3 of the motor vehicles taxation rules proviso for endorsement in certificate of registration of tax payable. section 4(b) of the act provides for the refund of the tax at such rates as specified in the notification, where a motor vehicle in respect of which tax per any quarter, ..... of the impugned orders. unless and until the petitioners have committed default in payment of tax due or demanded it must be held that the provisions of section 6 of the act are not attracted making the petitioners liable to pay the penalty. the provisions for levy off penalty is made only with the sole object of seeing that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]35STC319(AP)
chinnappa reddy, j.1. in exercise of the powers under sub-section (1) of section 40 of the andhra pradesh general sales tax act of 1957, the governor of andhra pradesh by g. o. ms. no. 1413 dated 1st december, 1966, altered the third schedule to the act by substituting the words 'three paise in the rupee' in column (3) of the schedule for the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]27STC191(AP)
..... goods by one person to another in the course of trade or commerce, for cash, or for deferred payment, or for any other valuable consideration....' section 5 of the act is the charging section. paddy is liable to tax at the first point of purchase whereas rice is liable to tax at the point of first sale in the state.6 ..... the control orders or any statute without any scope for mutual agreement between the transacting parties, such transaction is not a 'sale' within the meaning of section 4 of the sale of goods act. in that case, the assessee-manufacturer of sugar in bihar who supplied sugar to the state of madras at controlled prices pursuant to the orders of ..... the other elements are controlled or regulated by the statute or control orders, the transaction must be held to be a 'sale' within the meaning of section 4 of the sale of goods act and hence exigible to sales tax.(6) where all the requisite ingredients or elements of sale are controlled or regulated by a statute or control order, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC120(AP)
..... or merely erroneous, the payment of such tax would still be one made under a mistake and, therefore, the petitioner may be entitled to refund under section 72 of the act. but still that fact cannot be wholly excluded from consideration in order to determine whether the petitioner is entitled to the discretionary remedy under article 226 of ..... now proceed on the footing that the petitioners herein paid the tax under a mistake mutual to both the assessee and the assessing authority and consider whether under section 72 of the act they are entitled to the relief of refund of tax in a petition under article 226 of the constitution.9. mr. veerabhadrayya, learned counsel for the ..... 'green ginger' and 'garlic' are 'vegetables' which are exempt from tax under g. o. ms. no. 1091, revenue, dated 10th june, 1957, read with section 9(1) of the act. it is only by a subsequent amendment issued in g. o. ms. no. 1949 dated 3rd december, 1965, that this exemption was taken away. although the commercial tax .....
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