Court : Andhra Pradesh
Reported in : 2002(2)ALD185
..... learned single judge, after hearing the loomed counsel for the appellant and the respondent-company, came to the conclusion that the necessary condition to entertain the company petition under section 433(e) of the act does not exist, and there is a bona fide dispute between the appellant and the respondent-company regarding the claims made by the appellant, and therefore, the company petition filed by the respondent is ..... 434(1)(a) and non-payment of the amount of such a bona fide disputed debt cannot be termed as 'neglect to pay' the same so as to incur the liability under section 433(e) read with section 434(1)(a) of the complies act, 1956.fourthly, one of the considerations in order to determine whether the company is able to pay its debts, or not is whether the company is able to meet its liabilities as and when they accrue due. ..... contend that under no circumstance 'salary due' or 'arrears of salary' to an employee or an officer of the company can be treated as a 'debt' within the meaning of that term under section 433(e) of the act so as to enable such an employee or officer to file an application under section 433(e) of the act for winding up of the company, and if the petitioners are entitled to arrears of salary or salary dues, they should work out their legal remedies before other forums or the courts ..... 71 of 1996, had worked as general manager (finance) in the respondent-company till the end of december, 1994 and left the company with effect from ..... and mangal finance ltd. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]10STC187(AP)
..... further, this amending notification makes it quite clear that it is only the assistant commercial tax officers specially appointed for the investigation of evasions under the said act that are empowered to require the dealers carrying on business in any kind of goods to produce before them the accounts and other documents and to furnish any other information relating to such business ..... it may be seen from paragraph 6 of this amending notification that the commercial inspector specially appointed for the investigation of evasions under the said act has power to inspect at all reasonable times the accounts and registers maintained by the dealers in the ordinary course of their business, the goods in their possession and their offices, shops, godowns, vessels or ..... entered the premises of the mill and forcibly removed a gunny bag containing account books from underneath the legs of a clerk of the mill and having done this illegal act persisted to inspect the accounts which the accused, one of the employees of the mill, attempted to prevent and in the course of p.w. ..... 1 and 2 amounted to a seizure of private property within the meaning of the madras general sales tax act, 1939, as applied to the andhra pradesh state and also amounted to a seizure of the property under the provisions of the code of criminal procedure, which ..... the point that arises for consideration in this revision is whether the act of the accused in snatching away the account books from the hands of ..... 377 finance (c.t. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1984)43CTR(AP)324; [1985]151ITR381(AP)
..... of sub-section (4) of section 80j, which as initially enacted was in pari materia with clause (ii) of sub-section (2) of section 84, the words 'a building (not being a building taken on rent or lease) ' have been omitted by the finance act, 1975, with effect from april 1, 1976, and, secondly, a provision for carrying forward has been made in sub-section (3) of section 80j. ..... cit : [1967]63itr627(sc) the supreme court, dealing with the intendment of the act, observed at page 631 as follows : 'it should be remembered in this connection that the object of enacting section 15c(1) of the act is the encouragement of thrift and the section should hence be interpreted in such a manner as not to nullify ..... assessee' must be read at the end of the sub-section the expression 'transfer', in the context, means not transfer as used in the transfer of property act, but transfer by the assessee of the assets used by him previously for any purpose, i.e. ..... this section was inserted in the act in 1949 by section 13 of the taxation laws (extension to merged states and amendment) act, 1949 (act 67 of 1949), extending the benefit to the actual manufacture or production of articles commencing from a prior date, ..... ) the gujarat high court pointed out the purpose of the act in the following words (p. ..... 80j of the act and what is being aimed at is to prevent exemption to those industrial undertakings which are formed by splitting up or by reconstruction or by transfer to a new business of plant or machinery .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP6
..... that income, profits or gains chargeable to income-tax have escaped assessment for any year or have been under-assessed, or assessed at too low a rate or have been made the subject of excessive relief under this act, or that excessive loss or depreciation allowance has been computed, he may in cases falling under clause (a) at any time within eight years and in cases falling under clause (b) at any time within four years of the ..... year, income, profits or gains chargeable to income-tax have escaped assessment for that year, or have been under assessed, or assessed at too low a rate, or have been made the subject of excessive relief under the act, or excessive loss or depreciation allowance has been computed, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the income-tax officer has in consequence of information in his possession reason ..... 18 of the finance act with effect from 1-4-1956, and certain provisos were added prescribing the period of limitation to vary with the amount of escapement of income, namely, whether it is below one lakh of rupees or above. ..... all or any of the requirements which may be included in a notice under sub-section (2) of section 22 and may proceed to assess or reassess such income, profits or gains or recompute the loss or depreciation allowance and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under the sub-section.'2. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1985)IILLJ108AP
..... as officer surveyor in the centre for survey training and map production, survey of india, hyderabad during february, 1978 and march, 1978 respectively wrote an anonymous letter and a pseudonymous letter both addressed to the union finance minister, containing remarks amounting to complaints against officers of survey of india and criticising the manner of functioning of government of india, in a manner unbecoming of a government servant and thereby violating rule 3(1)(iii) and rule ..... create disaffection and division amongst the officers in the department and cause conditions prejudicial to the smooth running of administration and criticising the action of the central government in regard to its policies, and acted in a manner unbecoming of a government servant, thereby violating rule 3(1)(iii) and rule 9 of the central civil services (conduct) rules, 1964'. 3. ..... we are however of the view that what we are concerned in a case like this is whether the act of the respondent in writing such anonymous or pseudonymous letters making improper remarks against the department itself in which he is serving amounts to a conduct, which is ..... the enquiry officer also held that the respondent who wrote this letter acted in a manner unbecoming of a government servant, but exonerated him on the ground that an investigation was not made into truth ..... considering the other rules along with rule 4 therein held that the acts complained of do not amount to nay misconduct as enumerated under the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]48ITR992(AP)
..... the taxable territories, but in the following cases, namely :(i) where the property is held under trust or other legal obligation created before the commencement of the indian income-tax (amendment) act, 1953 (xxv of 1953), and the income therefrom is applied to such purposes without the taxable territories; and(ii) where the property is held under trust or other legal obligation created after ..... a possibility of the trustees, in their discretion, applying the fund for purposes outside the taxable territories, the income does not fall clearly within the scope of section 4(3)(i) of the act.in cases where the income is actually expended outside the taxable territories, there can be no question of exemptions except in circumstances and to the extent referred to in proviso to section 4(3). ..... elementary that in cases where an assessee claims exemption, the onus is on him to make good the claim.in order to successfully claim exemption under section 4(3)(i) of the act, the assessee must show that the following conditions are satisfied :(1) that the property from which the income is derived is impressed with and held under a trust or ..... the finance act every year ..... the trust fund, which is now being accumulated, for purposes which are clearly religious and charitable in character, is entitled to the exemption under section 4(3)(i) of the act.in support of the contention, the learned counsel placed strong reliance upon the decision of the bombay high court in commissioner of income-tax v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]154ITR713(AP)
..... : [1961]42itr123(sc) , the question arose whether the finance act of 1950, which repealed the provisions of the hyderabad income-tax act save those relating to 'levy, assessment and collection of income-tax', saved the provisions relating to levy of penalty. ..... ito : [1961]41itr425(sc) , the supreme court considered the question whether penalty under section 28 of the 1922 act could be levied on a partner of a dissolved firm by virtue of the provisions of section 44 of that act which enabled the assessment of a partner of a dissolved firm in respect of the income of the dissolved firm. ..... cit : [1965]56itr269(bom) , the bombay high court thought that the ratio of these two decisions was that whatever addition was made in the amount of tax by reason of the provisions of the act which formed part of the machinery for assessment of tax liability was a tax.9. ..... 199) :'therefore, the scheme of the act is that penal interest must follow upon the regular assessment; the appeal should be against the regular assessment and in the regular assessment, it should be open to the assessee to take all points which may legitimately ..... act, 1961 :'whether the assessee's appeal to the appellate assistant commissioner against the interest levied on it under section 139(1)(iii)(b) of the income-tax act, 1961, was maintainable in terms of clause (c) of section 246 of the act?'2. ..... section 246 of the act makes no express provision for an appeal against the levy of interest under section 139. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1966]59ITR178(AP)
..... can be no doubt that irrespective of their legal effect, the transactions under the settlement deeds were gifts within the meaning of the act.turning to the second limb, the assessees liability is created by the charging section 3 which is in the following terms :'subject to the other provisions contained in this act, there shall be charged for every financial year commencing on and from the 1st day of april, 1958, a tax (hereinafter ..... the questions are : (1) whether the transactions under the settlement deeds are gifts within the meaning of the act, irrespective of their legal effect and (2) whether the assessee is liable to be taxed under the act in respect of the said transactions irrespective of their legal effect ?the first limb of the questions presents little ..... judges, we are unable to agree with that view, as such a construction in nor warranted by the language of the act.it is far from the case of the assessee here that the settlement deeds were not intended to take effect. ..... sub-section (1) of section 6, where there is a gift within the meaning of the act, the market value 'of any property other than cash transferred' is the criterion for assessing ..... - these two cases, which have been referred to us under section 26(1) of the gift-tax act (18 of 1958), relate to three settlement deeds dated may 20, 1957, october 11, 1957, and january 26, 1959, executed by sri bhupatiraju venkata narasimharaju ..... in connection with the construction income tax acts, in minister of finance v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]15STC787(AP)
..... 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 proceedings initiated for the ..... 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 a public nature, that is, to hear the appeals and dispose them ..... 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. ..... although this court is not at liberty to construe an act of the legislature by the motive which influenced the legislature, yet when the history of a provision of law tells the court what the object of the legislature was in changing the provision, the court ..... referring to section 19(1) (b) and section 21(6) of the act, the following reasons are assigned for the deletion of ..... that the amending act removes a particular hardship which the old act used to cause. ..... 1957), hereinafter called ' the act' in order to make the appeal ..... previous to the amending act xxvi of 1959, sub-section (6) stood as follows :-no appeal shall be entertained under sub-section (1) unless it is accompanied by satisfactory proof of the payment of the tax and the penalty .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(1)ALT258
..... 'service' is defined in clause (o) of section 2 as service of any description which is made available to potential users and includes the provision of facilities in connection with banking, financing, insurance, transport, processing, supply of electrical or other energy, board or lodging or both, entertainment, amusement or the purveying news' or other information, but does not include the rendering of any service free ..... pointed out that according to the definition of service some government departments or undertakings may be included within the purview of the consumer protection act for example railways, postal and tele-communications, running bus services, supply of electricity or water or similar departments which render services to ..... contention of the petitioner that as the district forum has no authority to invoke the jurisdiction under the consumer protection act, the high court can exercise its jurisdiction under article 227 of the constitution of india and interfere.17. ..... the learned counsel for the 1st respondent has argued that under section 15 of the consumer protection act any person aggrieved by an order made by the district forum may prefer an appeal against such order to the state commission and so the petitioner should have filed ..... is aggrieved by any order passed by the district consumer forum he can file appeal before the state commission under section 15 of the act but cannot file this revision in the high court under article 227 of the constitution of india.7. .....
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