Court : Andhra Pradesh
Reported in : AIR1964AP443
..... expired in respect of the year to which the notice relates.'this sub-section reveals the intention of the parliament that none should escape proceedings under section 34(1)(a) on the ground of limitation. in our ..... by the indian income-tax (amendment) act, 1959.20. that sub-section recites:'a notice under clause (a) of sub-section (1) may be issued al any time notwithstanding that at the time of the issue of the notice, the period of eight years specified in that sub-section before its amendment by clause (a) of section 18 of the, finance act, 1956 (18 of 1956) had .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]15STC787(AP)
..... ' and whether that expression included the proceedings to levy penalty, was the question required to be answered. in view of the provisions of the hyderabad income-tax act and the finance act dealt with elaborately in that decision, their lordships of the supreme court came to the conclusion that the proceedings in relation to assessment of a tax includes the ..... 8. the tribunal has a legal duty to hear and dispose of the appeals properly presented to it. it cannot refuse to exercise jurisdiction by wrongly interpreting section 21 of the act and if it does so decline to hear the appeal, this court is entitled to issue the writ directing the tribunal to perform its legal functions of ..... appeal against the order directing the levy of penalty. the contention in support of such a view is that the word ' tax ' appearing in sub-section (6) of section 21 of the act includes penalty inasmuch as penalty is in the nature of an additional tax. i do not think that that view is correct. in order to know as .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP143
..... this court was pending before the supreme court, certain developments took place in regard to the trust. on december 18, 1960, the muslim wakf board, hyderabad, constituted under section 9 of the wakf act (no. 29 of 1954), registered the trust as a muslim wakf. the registration so made was published in the andhra pradesh official gazette on january 12, 1961. the ..... had changed the complexion of the dispute which made it necessary that the supreme court should consider the nature of the trust and decide whether its registration under section 28 of the wakf act was valid or not. the wakf board intervened in the appeal before the supreme court and it was added as a party thereto. it was agreed between ..... the trust has to be invested in order to subscribe for these right shares for which 11,360 right shares and 10,640 old shares have to be utilised to finance the subscription and that out of rs. 2,67,193-10-0 which was transferred to the personal account of the nizam, a sum of rs. 1,66,447-8 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1965CriLJ138
..... of proof that the mental condition of the accused was, at the crucial point of time, such as is described by this section lies on the accused who claims the benefit of this exemption (vide s. 105, indian evidence act, illustration (a) )' their lordships quoted with approval passages from the decision of the court of criminal appeal in england in in re ..... , i. p. c. that section runs as follows : 'nothing is an offence which is done by a person who, at the time of doing it, by reason of unsoundness of mind, is incapable of knowing the nature of the act, or that he is doing what is either wrong or contrary to law.' the same plea has been urged before us by ..... after the act. (28) considering all the facts and circumstances of the case, we find that the accused was really of unsound mind at the time of attacking the deceased and was by reason of unsoundness of mind, incapable of knowing that he was doing what was wrong or contrary to law, and it, therefore, entitled to the benefit of section 84 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1965]57ITR579(AP)
..... before dealing with the signification of the expressions 'profits of any co-operative society' and 'other sources' occurring in section 12 we will do well to quote here section 10(1) of the act and section 10(6) and section 12 of the act. section 10(1), in so far as it is of immediate relevancy says :'10. (1) the tax shall be ..... not affiliated to any supervising union and for the inspection of all societies and unions.it is manifest that the bank was started primarily for the purpose of financing co-operative societies and developing and assisting and co-ordinating the work of the affiliated societies and also to secure fiances for the supervising unions. the assessee-society ..... , as can be gathered from clauses (1) to (4) of bye-law no. 1 are to organise, supervise, and to finance co-operative societies registered either under act x of 1904, or act ii of 1912 or madras act vi of 1932, to carry on general business of banking not repugnant to the provisions of the co-operative societies s .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP40
..... the legislature to confer power of abolition of those samithis already constituted, to enact provisions similar to those enacted in the gram panchayats act. even in section 63 of the zilla parishads act, which is a provision to supersede or dissolve an existing panchayat samithi where the working of panchayat samithi is not satisfactory, before ..... and the area of it cannot be taken away or varied, unless a power is conferred on the government. both sections 21 of the central act and section 15 of the madras general clauses act embody only a rule of construction which should be applied if the construction cannot be arrived at or determined with reference ..... to which they pay rates from spending municipal funds on unauthorised and illegal elections. under rule 42 (e) of the taxation and finance rules, part ii framed under the district municipalities act a municipal council is authorised to incur expenses in connection with elections, that is to say, elections authorised by law. as rate .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP457
..... of walls or buildings; or (c) attached to what is so imbedded for the permanent beneficial enjoyment of that to which it is attached.'section 2(6) of the indian registration act defines 'immovable property' thus:'immovable property' includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit ..... fastened to anything attached to earth are not movable property, but only immovable property. the definitions in the transfer of property act may now be noted. section 3 defined 'immovable property' thus.'immovable property does not include standing timber, growing crop or grass'.the word 'registered' is defined in that ..... to this question, it is necessary to refer to the relevant statutory provisions.(16) section 25 of the act has provided for attachment of the land, but the act has not defined land or building. s. 3 (14) of the madras general clauses act defines 'immovable property' thus:-' 'immovable property' shall include land, benefits to arise .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP251; 1964CriLJ448
..... film and the detective novel, and as the accused belongs, to a respectable family, we consider that the accused might with advantage be detained in a borstal school. therefore, acting under rule 172-a of the criminal rules of practice, we recommend to the state government that they may direct the detention of the accused in a borstal school for ..... of unreasonable doubts and acquitted the accused. we have, therefore, no option but to allow this appeal, set aside the order of acquittal and convict the accused respondent under section 302 i. p. c. as also under section 392 i. p. c. for the offences of murder and robbery. we sentence him to suffer imprisonment for life under ..... section 302 i. p. c. we do not, however, think it necessary to pass a separate sentence under section 392 i. p. c. (41) as pointed out already, the age of the accused is now seventeen years, six months and twenty days. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1966AP240
..... the pawner takes a pawn-ticket. admittedly no such pawn-ticket was issued. it is manifest therefore, that there was a contravention of section 7 of madras act xxiii of 1943. section 10 of the act casts a duty on the pawn-broker to duly maintain an account in the pledge book in the prescribed form and give receipt for ..... awarded by way of costs under section 41 to a registered society including a financing bank or (o the government, or (c) ...... (d) ........' section 65 which empowers the state govern ment to make rules to carry out all or any of the purposes of the act provides in sub-clause 2(ee) of the said section that such rules may prescribe the ..... procedure for the attachment and sale of property under section 57-a. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP420; 1965CriLJ608
..... a industries corporation, 1961-12-stc 122 (sc) it was observed by their lordships of the supreme court as follows (at p. 125) :'sub-section (2) of section 21 sales-tax act iii of 1953) is a penal provision contained in a taxing statute and the court cannot speculate contrary to the plain intendment of the words used about ..... to another and covering the distance from one place to another and it certainly uses the road. such use is what is contemplated, covered and provided for in section 4(1) of the act, by the words 'motor vehicle using . . . . any public road.' accordingly, the vehicle certainly used the road on 26--11962 when the motor vehicles ..... sessions judge in this behalf and find that this contention is untenable.(5) contention no. 1 : for dealing with this contention the following provisions of the act are relevant and important.'section 4(1) : the state government may, by notification in the official gazette, from time to time direct that a tax shall be levied on every motor .....
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