Court : Andhra Pradesh
Reported in : 2003(1)ALT364; [2003]43SCL271(AP)
..... ., the period from the date of institution of proceedings for the enforcement of the award in the court till the passing of the decree in cases arising after the interest act, 1978. (see: gujarat water supply & sewerage board v. unique erectors gujarat (p.) ltd. : [1989]1scr318 ) 31. it was held in jagdish rai & bros.' case (supra) as follows ..... order was passed in o.p. no. 437 of 2000 filed under part ii of the arbitration and conciliation act, 1996. chapter i of part ii of the said act deals with the new york convention awards and chapter ii deal with the geneva convention awards. admittedly, the award in question is a foreign award governed by the new ..... fulfilment of the above mentioned undertaking. the balance amount was withheld, it appears, on the ground that the approval of the ministry of finance is required under the provisions of the income-tax act. the respondent could not deliver the goods even as per the re-scheduled date of 9-12-1996, therefore a further agreement dated .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)
..... or mandamus. 3. the statement of case, in brief, as per the averments of the writ petitioner i : the finance act, 1965, provided for the grant of tax credit certificates by inserting chapter xxii-b in the i.t. act, 1961, through s. 280zd. section 280zd provides, inter alia, for the grant of tax credit certificates in relation to ..... [1978]112itr100(cal) and seshasayee paper & boards ltd. v. dy. director of inspection [1980] 23 itr 611. 18. now, we come to the second contention. the point is whether the special duty of excise equal to 20 per cent of the total amount of excise duty chargeable on the goods under the excises act as contemplated under the finances acts of ..... chargeable under the excises act, it cannot be particularised as part of the duty of excise. the term 'levy' is wide enough to take in the concept of imposition as well assessment. this is now well settled, and the authority for it is assistant collector v. national tobacco co. of india ltd., : 1978(2)elt416(sc) wherein .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(1)ALD685
..... or favouritism. however, it must be clearly stated that there are inherent limitations in exercise of that power of judicial review. government is the guardian of the finances of the state. it is expected to protect the financial interest of the state. the right to refuse the lowest or any other tender is always available to ..... hereunder:in order to appreciate the contention raised by the learned counsel for the parties, it is necessary to briefly notice the relevant part of the tender document. chapter i deals with 'instructions regarding submission of the tender'. para 2 gives a long list of documents which had to be submitted for prequalification bid. the relevant ..... as being the sole proprietor of m/s. master marine services. as per our tender criteria, clause l(d), chapter 2 (p.6) mentions that the tenderer must have licence to act as surveyor/loss assessor under the insurance act, 1938. tec feels that there are only two bidders in this tender. it would be desirable to prevent this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALT42
..... the holders of copyright can one of them allege infringement of the copyright over the other?21. infringement of copyright is contained in chapter-ii under section 51, which is extracted below:'section 51. when copyright infringed- copyright in a work shall be deemed to be ..... manufacturing only in 1984 on the other hand, it is the defendant which has registered its name as 'coromandel cements limited' in 1978 itself though it has not yet started production. by virtue of prior adoption, it is the defendant who can claim the right of ..... ;(vi) to do in relation to an adaptation of the work any of the acts specified in relation to the work in sub-clauses (i) to (iv);(d) xxxx'but, however, under chapter-ill, the mode of registration of the copyright is contained. sections 44 and 45 ..... rules.'49. the learned single judge of this court in syed nizamuddin v. golden tobacco company private limited 1 plr 1978 a.p. 135, held thus:'(i) that in an action for passing off the protection extended not only to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(5)ALD442; 2006(5)ALT361
..... exercised over the business carried on, in or on the persons frequenting such place by the owner thereof, or any other person.16. a conspectus of chapter xii of hmc act containing 'building regulations' is as follows. every person, who intends to erect or re-erect a building, has to issue a notice of intention to ..... . in the majority judgment, quoted with approval the summation regarding tests of reasonableness given by another seven-judge bench decision in pathumma v. state of kerala : [1978]2scr537 , the supreme court held.(1) courts interpret the constitutional provisions against the social setting of the country so as to show a complete consciousness and deep awareness ..... the master plan of tenali municipality were issued vide g.o.ms. no. 290, dated 05-05-1977 and g.o.ms. no. 967, dated 21-11-1978 respectively.37. government promulgated zoning regulations for vgtm urban authority called as vgtm urban development authority (development area) zoning regulations, 1993 vide g.o.ms. no. 718, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(3)ALT433
..... 123 and clause (4) in article 213 and article 239-b were omitted by sections 16, 27 and 32 respectively of the constitution (forty-fourth amendment) act, 1978. in a.k. roy v. union of india (3 supra) it was argued before the supreme court that the deletion of clause (4) in the ..... the secretary to government, food and agriculture department as chairman managing director, a.p. state co-operative central agricultural development bank ltd., hyderabad, joint secretary (finance) and addl. registrar of co-operative societies as member/persons, to manage the affairs of the andhra pradesh state cooperative central agricultural development bank ltd., hyderabad ..... ', the power of the president to promulgate ordinances during recess of parliament has been provided. similarly under article 213 of the constitution of india under chapter iv falling under the heading 'legislative power of the. governor' the power of governor to promulgate ordinances during recess of legislature is mentioned. both the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)144CTR(AP)424; [1998]230ITR536(AP); [1998]99TAXMAN500(AP)
..... clarification on 4th july, 1997. the chief cit answered certain queries and issued press releases through the public relations officer. effect of such clarifications 12. chapter iv of the finance act, 1997, does not contain any section enabling the cbdt to issue any clarifications. section 77 only enables the board to make rules which are also to ..... of the assessee and make an inventory and record the statement of any person as may be useful for any proceeding under the act. voluntary disclosure of income scheme, 1997 10. chapter iv of the finance act, 1997, introduced the scheme which was notified to come into force from 1st july, 1997, and to be in force until ..... classification or sub-classification, it cannot be said that the present classification is untenable as long as it serves the object of the act as held in m. match works vs . asstt. collector : 1978(2)elt429(sc) . it was also argued that in fiscal matters, the classification for taxation in the context of application of art .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(3)ALT565; [1995]97STC173(AP)
..... . the assessee claimed the benefit of concessional rate of tax on the footing that it was an 'industrial company'. the definition of 'industrial company', as per the finance act, 1966, was that it is a company 'which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in ..... fumigation, it was done by some one else-the court held that the assessee was not entitled to the benefit of section 2(6)(c) of the finance act, 1971. 29. the madras high court had distinguished the decision of the allahabad high court in bulbu prasad amarnath v. commissioner of sales tax [1964] ..... assistance. 28. in additional commissioner of income-tax, madras-1 v. chillies export house ltd. : [1978]115itr73(mad) , the question for consideration was whether the assessee therein was an 'industrial company' within the meaning of section 2(6)(c) of the finance act, 1971. the assessee, an exporter of chillies, purchased chillies, sorted them, graded them, clipped and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(6)ALT472
..... possession of the entire land was handed over to the plaintiff on 23-2-1879.21. the defendants also suppressed a fact that there is a separate chapter in inam b register relating to personal inams from page nos. 29 to 39, wherein the names of the defendants or their predecessors did not find place ..... the revenue department under sub-section (4).inams deputy tahsildar, chittoor, under sub-section (4) of section 3 of the andhra inams (abolition and conversion into ryotwari act, 1956)(andhra act xxxvii of 1956), that the land specified below:(iv) is an inam land(v) is in ryotwari vil(vi) is not held by an institution scheduledistrict : chittoortaluk ..... false. the position would be entirely different if a party litigant could establish that in a prior litigation his opponent prevented him by an independent, collateral wrongful act such as keeping his witnesses in wrongful or secret confinement, stealing his documents to prevent him from adducing any evidence, conducting his case by tricks and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(3)ALT673; [2001]106CompCas338(AP); (2001)3CompLJ379(AP)
..... attachment or otherwise, shall be determined by such court. 11. it is also relevant at this juncture to note certain provisions of the companies act. chapter ii of part vii of the companies act inter alia provides for cases in which a company may be wound up by the court. sections 437, 442, 446, 529-a and ..... subject to the jurisdiction of the supreme court and the high courts exercising jurisdiction under articles 226 and 227 of the constitution, is, therefore, exclusive. chapter v of the act provides for recovery of debt determined by tribunal. section 25 reads thus : modes of recovery ofdebts.--the recovery officer shall, on receipt of the copy ..... thereto. the tribunal is constituted in terms of sub-section(1) of section 3 of the act. 6. chapter iii of the said act provides for jurisdiction, powers and authorities of the tribunal. sections 17 and 18 occurring in chapter iii of the act read thus : jurisdiction, powers and authority of tribunals.--(1) a tribunal shall exercise, on and .....
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