Court : Andhra Pradesh
Reported in : 1951CriLJ901
..... income-tax comr ..... 405, referring to equal protection of the laws, weaver further bays that 'in order to regard an act as amounting to an intentional violation of the essential principle of constitutional equality, minor inequalities or mere errors of judgment by officials will not do ..... a challan was filed on 21-10.1950 against four persons under sections 359, 397 & 405 hyderabad penal code, & while the case was pending before the sp, mag, hyderabad, a notfn ..... in the case before us, the legislation of the section cannot be regarded as a legislation purporting to classify persons with regard to the remedies open to them ..... which is now sought to be impugned is an executive act--an act done by the executive in pursuance of the authority conferred on it by the legislature ..... 77 was that statutes should not be held to act retrospectively, a result of which would be to interfera with existing rights ..... therefore, unless it can be established that the act seeks to violate a fundamental right conferred by the constitution, we cannot interfere.4 ..... under section 494 of the ..... under section 495, criminal p.c ..... is that section 495, hyderabad criminal p.c ..... , under section 495, hyderabad criminal p.c ..... abolishing one remedy where two or more existing may be perfectly valid even though the new or the remaining remedy be leas convenient than that which was abolished, or less prompt and speedy.6. ..... and, having regard to the importance of the constitutional questions involved in the cases, they were referred to this f.b .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1954CriLJ1397
..... ) hereinafter referred to as the said code, came into force and was made applicable of section 25 of the said code that:if immediately before the day on which this act comes into force in a part b state, there is in force in that state any law which corresponds to the said code, such corresponding law shall on that day stand repealed.and by sub-section (3) it was laid down that:the provisions of the said code shall apply to all proceedings instituted ..... an enquiry, the magistrate shall frame a charge which 'prima facie' could be framed on the facts of the case and commit it to sessions.as the absence of the inquiry according to the amended procedure entailed the loss of an opportunity of cross-examining the prosecution witnesses, sub-section 2(b) enacted that;where any case is committed to the cessions under the section, except in cases where the court is of opinion that further cross-examination would cause undue delay, the ..... , delhi air 1927 pc 242 (e), wherein it was held that a right of appeal becomes an accrued right as soon as the suit or proceeding is initiated, and it cannot be taken away by subsequent repeal.on further consideration of the matter and for the reasons stated above, i have now arrived at the conclusion that the right of further cross-examination is a mere qualified procedural right which cannot be preserved to a party after the law which conferred the ..... income tax commr. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1954CriLJ1093
..... in england the emergency powers (defence) act of 1939 which was passed just before the commencement of the hostilities laid down by its section 1 that:his majesty may by order in council make such regulations....as appear to him to be necessary and expedient for securing the public safety, the defence of the realm, the maintenance of public order and the efficient prosecution of any war in which his majesty may be engaged and for 'maintaining supplies and services essential to the life of the ..... .' - vide 'commissioner of income tax, bombay presidency v ..... . the result is, that in my judgment the defence of hyderabad regulation cannot be regarded as an exclusively war measure, and on account of the fact that there is no period fixed on the happening of which the legislation relating to cotton cloth & yarn control would expire, it cannot be regarded as having terminated.182 ..... gwyer in another connection:we are not on that account relieved from the duty of seeing that the executive government does not seek to exercise powers in excess of those which the legislature has thought fit to confer on it, however drastic and far-reaching those powers may be, and however great the emergency which they are designed to meet.it is the duty of the court of law to interpret the legislation and to find the intention underlying the laws whose .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP12
..... and mulla in their book on the indian partnership act summarise the relevant sections at page 113 as follows:'we have now rules, mainly following those laid down in the english act, for dissolution by consent (section 40 by operation of law (section 41) automatically (section 42) optionally (section 43) and judicially (section 44) and the consequent winding up of the firm affairs and settlement of accounts ..... reads:'now these presents witness that the said burugu mahadevudu and burugu veerayya of the first part hereinafter jointly called the principal partners, which expression, unless it is repugnant to the subject or contract shall mean and include not only the said burugu mahadevudu and veeraya, but also their survivors, heirs, executors and administrators, and the said parripati venkatarathnam, venkata subba rao andsubrahmanyam of the ..... income-tax ..... for the appellant relying upon the recital 'whereas it is therefore expedient and necessary that the terms of this new partnership and constitution should be specified' and also the fact that tobacco business was also started by the firm, ..... show that the earlier accounts were looked into and the rights and liabilities of the partners ..... change in the constituion of the partnership have taken place, that barugu veerayya died, that the joint hindu family of parripati brothers was divided, and that venkatasubba rao, one of the partners retired and that the remaining partners wished to continue the business in partnership for their benenefit. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP29
..... forthwith give notice to the owner of the property seized, or if the owner is not known or is not resident in the neighbourhood, to the person who was in charge of the said property at the time when it was seized, and if he is not found, publish by beat of drum that, after the expiration of two days exclusive of sunday from the date of service or after the said publication of such notice, he will sell the property by auction at a ..... the said property or a sufficient portion thereof by auction and apply the proceeds of the sale to the payment of the amount due on account of the fee and the expenses incidental to the seizure, detention and the sale of the property and shall return to the person in whose possession the property was at the time of the seizure any property or sum which may remain after the sale and the application of the proceeds thereof as aforesaid. ..... before the sale, the person to whom notice has been given or the owner of the property seized tenders to the said officer the amount due on account of the fee and of all the expenses occasioned by the non-payment thereof and by the seizure and detention of the property the property shall be forthwith released. ..... section also does not provide for a remedy to the injured party, who obviously can only go to a civil court, if the collection is made in violation of the provisions of the act ..... accounts, passed an order of surcharge against him in respect of a sum on the ground that he had failed to collect arrears of house tax. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP62
..... timber had been planted or the buildings ercted by the lessee and he must leave the property in the state in which he received it'.at page 56, the learned judges further observed :'we do not, however, wish to suggset that the transfer of property act of its own force, applies directly to the present case, but the rules in the act to which we have referred are, we think, founded on reason and equity, and may properly be adopted as a statement of the law which ..... , therefore, is authority for the position that a tenant can remove the trees planted by him and that neither the provisions of the transfer of property act nor the principles underlying the said provisions entitle a tenant to cut or sell trees not planted ..... income-tax commissioner of bengal', air ..... the collector of tanna (a)', that the trees upon the lands were part of the lands and the right to cut down and sell them was incidental to the proprietorship of the land had reference to trees standing in the land when the ..... valia chathu achan', 24 mad 47 (fb) (c), as follows :'under the transfer of property act, then, a lessee may, during the continuance of the lease remove trees which he has himself planted and buildings which he has himself erected, provided he leaves the property in the state in which ..... they read :'section 108 (h) : the lessee may even after the determination of the lease remove at any time while he is in possession of the property leased but not afterwards all things which he has attached to the earth ..... section .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP286
..... with the memorandum of cross objections in the case, the learned judges proceeded to say : 'the main question raised in the memorandum of cross objections is an objection to the procedure of land acquisition officer and to a leser extent the procedure of the learned subordinate judge in refusing to recognise that the true rental value of the property acquired might not be something higher than the rent actually received by the claimant ..... this, the learned judge seems to have thought that the income-tax payable by the parties on the rental should also be deduced ..... that principle to the facts of the case before them in which the evidence disclosed that in the building acquired the upper storey and one of the rooms below had collapsed, the learned judge went on to say : 'there is evidence that the reason for the collapse of the upper storey and of one of the rooms below was not any structural defect in the building itself, but the fact that a neighbouring building ..... the rulings above quoted, their lordships concluded as followed : 'after a consideration of all these cases, it appears to as that both on pinciple and on account of the similarity of facts, the valuation in this case should follow the basis adopted by king and patanjali sastri jj. ..... : 'it is necessary to start with the one known act -- the gross income of the zamindar from the ... ..... and 19 of the said act ..... 54, land acquistion act (1 of 1894) against the awards passed by the learned subordinate judge of vijiawada on reference ..... act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP145
..... 18 (3-a) : any person responsible for paying to a person not residing in the taxable territories any interest not being 'interest on securities' or any other sum not chargeable under the provisions of this act, shall at the time of payment, unless he is himself liable to pay any income tax and super tax thereon as an agent, deduct income-tax at the maximum rate and super tax at the maximum rate applicable to a company or in accordance with the provisions of sub - cl. ..... section 18 (5) : any deduction made and paid to the account of the central government in accordance with the provisions of this section and any such by which a dividend has been increased under sub-s. 2, s ..... section 18 (7) : if any such person does not deduct or after deducting fails to pay the tax as required or under this section, he and in the cases specified in sub-section 3-d, the company of which he is the principal officer, shall without prejudice to any other consequences, which he or it may incur, be deemed to be an assessee in default in respect of the tax. ..... the result of the aforesaid sections may be stated thus : section 4 defines the income of a person that can be charged to tax under s. 3. ..... under the contract, payment was to be made by the controller of military account poona, but no place of payment was specified in it.the system of paymet as provided under the contract was by cheque on government treasury in india or a branch of the reserve bank of india or imperial bank of india transacting government .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP281
..... been maintained in the ususal course of business: (3) no vouchers were produced in some cases of the purchase of material and of payment of cartage.the income tax officer considered that the assessee had deliverately concealsed the incoem ..... three reasons for rejecting the account books were assigned by the income tax authorities:(1) there was evidence that out of the coal supplied by the government to enable the assessee to perform a contract, the assessee sold to a private to perform a contract, the assessee sold to a private party the two waggon loads of coal for rs,1,000/- and this sale was not disclosed in the accounts: (2) themuster rolls produced by the assessee for wages paid did not seem to have ..... when the income tax officer finds that particulars of income are concealed or that inaccurate particulars of income have been deliberately furnished he acts under sub-s. (3) s. ..... it ignores the express language of the section. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP273; [1955]28ITR156(AP)
..... , after hearing such evidence as such person may produce, and such other evidence as person may produce, and such other evidence as the income-tax officer may require, on specified points, shall, by an order in writing , assess the total income of the assessee and determine the sum payable by him on the basis of such assessment'.section 29 :'when any tax penalty or interest is due in consequence of an order passed under or in pursuance of this act, the income-tax officer shall serve upon the assessee or other person ..... liable to pay such tax, penalty or interest, a notice of demand in the prescribed ..... 48, 49 or 49-f or to the amount of the refund allowed by the income-tax officer under any of those sections, and any assessee being a company objecting to an order make by an income-tax officer unders sub-s. (1) of s. ..... 18-a (1), (2), (3) and (6) may be summarised thus : the section deals with what is popularly called the advance payment of income-tax in the case of income in respect whereof no deduction is made at the source. .....
Tag this Judgment!