Court : Andhra Pradesh
Reported in : AIR1960AP23
..... that 'assessment' would not include 'penalty'. it is true that they were dealing with the applicability of section 13(1) of the indian finance act but the principle is the same and that would govern equally the situation arising under section 44. therefore, the judgment of the privy council cited above is not of much avail to the department. ..... 13. the distinction between assessment and penalty is a well-marked one and it has been kept up throughout the act. we ..... its aid for the purpose of assessing the income of a dissolved firm. mr. meyer agreed that if the department could not rely on section 44 there was no other section in the act, which would authorise it to assess the income of a dissolved firm; but he contended that discontinuance included dissolution. i am unable to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]37ITR208(AP)
..... that 'assessment' would not include 'penalty'. it is true that they were dealing with the applicability of section 13(1) of the indian finance act but the principle is the samer and that would govern equally the situation arising under section 44. therefore, the judgment of the privy council cited above is not of much avail to the department ..... .the distinction between assessment and penalty is a well-marked one and it has been kept up throughout the act. we ..... its aid for the purpose of assessing the income of a dissolved firm. mr. meyer agreed that if the department could not rely on section 44, there was no other section in the act, which would authorise it to assess the income of a dissolved firm, but he contended that discontinuance included dissolution. i am unable to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP92; [1960]39ITR575(AP)
..... had power to reopen assessments if they fall under sub-section (1) (a) within eight years and within four years if they fall under sub-section (1) (b). the period of eight years rescribed for cases falling under sub-section (1)(a) has now been deleted by section 18 of the finance act of 1956 which gives the income-tax officer power to ..... reopen the assessments falling under that clause at any time without prescribing any time limit. it is not denied that if sub-section (1) (a) applies, there is no ..... bar of limitation, but if sub-section (1)(b) applies, the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP572; 1959CriLJ1280
..... for a term which may be extended to two years, or with fine, or with both'.the definition of a book in the press and registration of books act, 1867, referred to in section 99-a of the code of criminal procedure is as follows: ' 'book' includes every volume, part or division of a volume, and pamphlet, in any language, and ..... may seek to establish the objectionable intention on the part of the author by reference to other similar productions of his and certain other relevant facts (vide: sections 14 and 15 of the evidence act). questions of fact might then fall to be determined at the instance of the government and the burden, undoubtedly, will, in such eases, be on the ..... and 19(1)(g) in the interests of public order and of the general public and was therefore, protected by article 19(1)(a) of the constitution. section 2(1) (a) of that act runs as follows : -'2 (1) the state government or any authority so authorised in this behalf if satisfied that such action is necessary for the purpose of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP160
..... value. it is also extremely doubtful whether such an abstract can be described as a previous statement of the witness reduced to writing within the language of section 145 of the evidence act'. it would seem that the attention of govindaraja-chari j., was not drawn to the fact that there was a change in the language of the code ..... witness, but for the purpose only of explaining any matter referred to in his cross-examination'.now under section 145 of the indian evidence act,'a witness may be cross-examined as to previous statements made by him in writing or reduced into writing ..... without such writing being shown to him, ..... whose statement has been reduced into writing as aforesaid, any part of his statement ..... may be used ... to contradict such witness in the manner provided by section 145 of the indian evidence act, 1872 (i of 1872) and when any part of such statement is so used, any part thereof may also be used in the re-examination of such .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP485; (1959)IILLJ704AP
..... days sick and 10 days casual leaves for workers employed after 1949 cannot be granted because after the amendment to the factory act they were getting their statutory leaves under the amended section 79 of the act. all the aforesaid conclusions have been challenged before me and so for as the argument concerning the answer to the first ..... for disallowing the claim to dearness allowance is bad because no concern can get rid of the obligations of paying fair wages on the ground of inadequate finances. the main reason on which the tribunal has not allowed the dearness allowance is that the cost for living on which the earlier award had fixed the ..... employed before 1949 and another for those engaged afterwards. but then the statute preserves leave secured to worker under agreements which are prior to the amendment of the section. the difference therefore arises because the statutory provisions cannot be adjusted by any tribunal. it follows that the award on this question must stand.6. though .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP123; [1960]30CompCas437(AP)
..... would not question the validity of the certificate, even assuming that the conditions of registration were not fulfilled.32. the same concept underlies section 35 of the indian companies act. this section gives legislative recognition to the dicta of the judicial committee in ilr 40 cal 1 extending the conclusiveness of the certificate to matters precedent ..... policy, no recognition could be given to it by the registrar. the admissibility of this argument depends upon the interpretation to be put upon section 12 of the indian companies act.26. section 12, so far as is relevant for this enquiry, runs thus:(1) any seven or more persons or where the company to be ..... which received the assent of the president in december, 1955, to have better conditions of service established for those working in the newspaper industry. section 8 of the act authorised the central government to constitute a wage board for fixing the rates of wages in respect of working journalists.4. in exercise of that power .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP234
..... may be mentioned here that section 92 of the commonwealth of australia constitution act is similar to article 301 of the constitution.16. in atma ram budhia v. state of bihar, air 1952 pat 358, a special bench of the patna high court ruled that the tax imposed by part iii of the bihar finance act was not beyond the legislative ..... mcculloch v. state of maryland, (1857) 4 law ed. 579 are not of much avail to the petitioner.24. in the first of them section 3 of the indian stamp act (act i of 1899) which enacted that the instruments mentioned in schedule i should be chargeable with duty of the amount indicated in the schedule as the proper ..... who pay the rentals, the tree tax, remuneration to the tappers and the transport charges and who appropriate the realisations to themselves. the various sections of the abkari act or the land revenue act to which our attention was drawn do not either individually or cumulatively establish the proposition that ownership in the goods is in the government. if .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP444
..... be able to seek relief in view of his own fault; but in the case with which we are concerned here, plaintiff is the new entrant who under no section of the act or the rules is called upon even to bring his entry to the notice of the authorities. his is a passive role. the active part of intimation has to ..... the government foe dealing in tobacco. the next day, that is, on 21-4-1951 the partnership was entered into. the terms were, inter alia, that the plaintiff firm should finance the joint venture to the extent required except in a sum of rs. 10,000 which obviously the other partner, namely, the first defendant undertook to contribute and that the ..... said partnership and for settlement of accounts. the business of the partnership consisted in purchasing tobacco chura from i. l, t.d. company. the first defendant, lal and co., whose financing partner is the second defendant and the managing partner, the third defendant, had entered into a contract on 20-4-1951 with the i.l. t.d. company for the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP138
..... of the committees is drawn from the representatives of the growers of commercial crops, persons licensed under the act and buyers and sellers of commercial crops in the notified area.14. section 11 makes provision for finance and empowers the market committee to levy a fee on any commercial crop bought and sold in the notified ..... and includes, any other crop or product notified by the state government in the fort st. george gazette as a commercial crop for the purposes of the act. section 3 authorises the slate government to issue a notification declaring their intention to exercise control over the purchase and sale of such commercial crop-or crops in ..... on its being empowered to do so by the governor-general in the exercise of his residual powers of legislation conferred on him by section 104 of the government of india act, 1935. that section reads thus:'104 (1) : the governor-general may by public notification empower either the federal legislature or a provincial legislature to .....
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