Court : Andhra Pradesh
..... interpreting a statutory provision, to delete or ignore some of the words used therein. no construction, which requires the words under this section in section 32(5) of act to be ignored, or construed as inapposite surplusage, is permissible. courts have adhered to the principle that effort should be made to ..... cover all the various stages leading upto the calculation and statement of the amount of tax due. (vickerman v. masons personal representatives ; hallamshire industrial finance trust ltd.v.irc ).the word assessment' can bear a very comprehensive meaning; it can comprehend the whole procedure for ascertaining and imposing liability upon ..... itr214(raj) 31) (1938) 6 itr414(air1938pc17532) air1954patna 155 33) air1961sc60934) (1957) 31 itr67835) air1961sc126536) air1964madhya pradesh 214 37) air1955sc60438) (1879) 5 a.c.63 (pc) 39) 1978 (2) scc21340) 1990 (3) scc44741) 1993 supp.(3) scc71642) 1999 (4) scc13543) 1999 (6) scc27544) (2001) 9 scc43245) 236 f.2d 622 46) air2004sc1426= (2004) .....
Tag this Judgment!Court : Andhra Pradesh
..... deducted tax at source from september, 2007 to march, 2013, but had failed to remit the same, resulting in violation of section 22(3) of the act; section 22(4) of the act casts an obligation on the petitioner to remit the works contract tax, deducted at source from the contractor, within fifteen days of recovery ..... in accordance with the provisions of the agreement. clause 2.7 defined concession to mean the exclusive right and authority granted by goap to kpcl for designing, financing, building, owning, maintaining, operating and transferring an all weather, deep water, multi-purpose port at krishnapatnam together with a right to levy, collect and retain ..... into force on 20.08.2001, was enacted during the apgst regime. the 2001 act was made to provide for the rapid development of physical and social infrastructure in the state, and to attract private sector participation in the designing, financing, construction, operation and maintenance of infrastructure projects in the state, to provide a .....
Tag this Judgment!Court : Andhra Pradesh
..... and advance rulings comprising of three officers not below the rank of joint commissioner to clarify, in the manner prescribed, any aspect of the implementation of the act. section 67(2)(1) stipulates that no application shall be entertained where the question raised in the application is already pending before any officer or authority of the ..... call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it under the provisions of the act, including sub- section (2).and, if such order or proceeding recorded is prejudicial to the interests of revenue, he may make such enquiry or cause such enquiry to be ..... affidavit filed in reply thereto, it is stated that, though the petitioner is not a party to the agreement, it would have a debilitating affect on their finances; the petitioner is a mere works contractor and kpcl is its employer; whatever benefit is made available to kpcl is automatically passed on to works contractor ( .....
Tag this Judgment!Court : Andhra Pradesh
..... the commissioner as well as the tribunal was as to whether the shuttering material purchased by the respondent, in the assessment year 1995-96 qualified for 100% depreciation. section 32 of the act is relevant in this context. the provision as it stood then, reads: 32. depreciation- (1) in respect of depreciation of buildings, machinery, plant or ..... supra) was whether each bottle that is used for serving a soft drink and the shells, in which they are arranged qualify for 100% depreciation under section 32 of the act. the matter was discussed in detail, obviously because the subject was almost untouched by that time. the judgment of the supreme court in commissioner of income ..... .narasimha reddy and the honble sr.justice challa kodanda ram i.t.t.a.no.239 of 2003 27-11-2014 the commissioner of income tax..appellant live well home finance (p) ltd...respondent counsel for the appellant: sr.s.r.ashok counsel for respondent : sr.a.v.shiva karthikeya ?. cases referred: 1. (2011) 332 itr0235ap) 2. .....
Tag this Judgment!Court : Andhra Pradesh
..... for the petitioner submitted that the 5th respondent outlet is governed by the andhra pradesh shops and establishments act, 1988 (for short, the act). as per the definition of employee provided in section 2(8) of the act, employee includes apprentice and it is mandatory for the employer to maintain a register of employees working ..... requirement of experience has relevance in functioning of the retail outlet. if the retail outlet is not managed by the dealer properly, it directly affects the finances of the respondent corporation and also public for whose benefit the outlet is proposed, would suffer. thus, public interest requires a through verification of eligibility.30 ..... was entitled for awarding of two marks on overall assessment.3. on 12.01.2012, petitioner was informed that sri v.l.chouty, chief manager (finance) of south central zone was appointed to investigate into the complaint of the petitioner and petitioner was requested to furnish any additional information to substantiate his .....
Tag this Judgment!Court : Andhra Pradesh
..... of the 4 accused arrayed, the police having registered the crime against them for the offences punishable under sections 498-a,420,406 of i.p.c. and sections 4 and 6 of the dowry prohibition act, after investigation, filed the final report under section 173 of cr.p.c. by showing a.1 as sole accused by non-chargesheeting the other accused 2 ..... affidavit in evidence or by virtue of the expressions under the n.i.act extending the filing of affidavit to accept as sworn statement of pre-cognizance stage vide decisions in indian bank association vs. union of india and gulam hider ali khan vs. managing partner, shirdi sai finance 10. having regard to the above, the taking of cognizance on the sworn .....
Tag this Judgment!Court : Andhra Pradesh
..... application to the facts and circumstances of the case and are clearly distinguishable. in the opinion of this court, at present there are no changed circumstances and section 41(g) of the specific relief act has no application. in the case on hand, the revision petitioner in spite of clear direction by the learned senior civil judge in i.a.no. ..... injunction granted in o.s.no.116 of 2011. in the opinion of this court, the executing court ought not to have further left it to dhrs for restitution under section 144 of cpc. the facts present a tell-tale attitude of the revision petitioner or for that matter police, officials of survey department and r.w.1. it is ..... decree and judgment in o.s.no.116 of 2011 and as noted above directed arrest and detention of revision petitioner in civil prison for two months and restitution under section 144 of cpc. hence, the revision. sr.c.raghu, learned counsel for the petitioner, submits that through order in i.a.no.1420 of 2012, the advocate-commissioner/ r .....
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..... legislature to tax. (national thermal power corpn. ltd.,11; tata iron and steel co.ltd.v.s.r.sarkar ; 20th century finance corpn. ltd v. state of maharashtra ).while section 4(2)(b) of the cst act deems sale of unascertained or future goods to take place within a state, at the time of its appropriation to the contract of ..... andhra pradesh under the control orders.that does not mean that these control orders stand, automatically, extended to the union territory of pondicherry also. section 3(1) of the essential commodities act, 1955, (1955 act for short) enables the central government, if it is of the opinion that it is necessary or expedient so to do for maintaining or ..... distributing co.of india ltd.v.belgaum borough municipality ).in the exercise of the powers conferred under section 3 of the 1955 act, read with the government of india, ministry of agriculture (department of food) order gsr no.800 dated 09.06.1978; and g.s.r.no.452 dated 25.10.1972, the governor of andhra pradesh, with the .....
Tag this Judgment!Court : Andhra Pradesh
..... been seriously disputed. therefore, even in the absence of any authorization, a director is always entitled to represent the company and such acts are recognized as legal and valid under section 290 of the act. moreover, as noted hereinbefore in state bank of travancore (1-supra), the objection was relating to institution of the suit and not ..... industries vs. natl technologies and iba health (india) pvt. ltd.(1-supra). having analysed the essence of the above judgments, this court in m/s. indiabulls housing finance limited vs. south asian agro industries ltd. , deduced the following legal principles :1. if the debt is bona fide disputed and the defence is a substantial one, ..... to produce the entire minutes book. this issue is accordingly held against the petitioner. issue no.2: the jurisdiction of the company court under sections 433 and 439 of the act is not meant to be exercised for recovery of money. a company petition stands on the analogy of an insolvency petition and where the court .....
Tag this Judgment!Court : Andhra Pradesh
..... . naveen rao writ petition no.21124 of 2014 order: in exercise of power vested by section 5(1) of prevention of money laundering act, 2002 ( act 15 of 2010), (for short the act), the joint director, directorate of enforcement, ministry of finance, government of india, passed order of provisional attachment of the properties mentioned in para-29 of ..... assistant solicitor general for respondent no.3 : : ?. cases referred:1. (1973) 3 scc2652. (1972) 3 scc2343. (1996) 3 scc6904. (2010) 3 scc7325. (2001) 8 scc2896. (1978) 1 scc2487. (1978) 1 scc4058. air2005sc39369. air1961sc37210. (1980) 2 scc59311. manu/sc/1061/2011 12. manu/sc/1011/2011 13. (2003) 8 scc36114. (2008) 14 scc18615. (2010) 4 scc77216. (2010) ..... 8 scc11017. 2014 (4) alt55918. 2011 lawsuit (mad) 1663 19. laws(ker)-1978-7-8 20. 1985 crl.l.j.944 21. 2010 lawsuit(bom) 1152 22. 2011(3) alt443(d.b.) 23. (2014) 1 scc60324. (2011) 14 scc337honourable sri justice p .....
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