Court : Andhra Pradesh
Reported in : 1951CriLJ901
..... to appeal to his majesty in council was a right vested in the applts. at the date of passing of the act & was not a matter of procedure. this case was adverted to in delhi cloth & general mills go. v. income-tax comr. delhi, 54 i. a. 121 : a.i.r. (11) 1927 p.c. 242 wherein their lordships ..... cts.' he further explained it by saying that every official from the prime minister down to a constable must be held to be under the same responsibility for every act done without legal justification.8. the guiding principle of this guarantee is that all persons similarly circumstanced shall be treated alike both in privileges conferred & liabilities imposed. ..... given a particular appln. & invalid when given another.at p. 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.' in this connection, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1954CriLJ1397
..... of 1951 (a)'. that case proceeded on the analogy of appeal and it relied on delhi cloth & general mills co., ltd. v. income tax commr., delhi air 1927 pc 242 (e), wherein it was held that a right of appeal becomes an accrued right as soon as the ..... was given to the accused. the hyderabad criminal p. c. stood repealed on 1-4-1951 when the criminal p.c . (amendment) act (act 1 of 1951) came into force and was made applicable to part b states. the result is that on 28-11-1951 when the ..... the application was disallowed the court should record its reasons therefor.5. on 1-4-51, the cri. p. c. (amendment) act (act 1 of 1951) hereinafter referred to as the said code, came into force and was made applicable of section 25 of the said code ..... that the opportunity of further cross-examination is a vested right, whether sub-section (3) of section 25, criminal p. c. (amendment) act of 1951 has not taken away that right expressly or by necessary implication?(3) if the answer to questions (1) and (2) above is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1954CriLJ1093
..... person is deemed to be something, the only meaning possible is that whereas he is not in reality that something the act of parliament requires him to be treated as if he were.' - vide 'commissioner of income tax, bombay presidency v. bombay trust corporation, ltd.' air 1930 pc 54 (z21).where, therefore, there is evidence ..... the nizam as stated earlier, was the sovereign authority having legislative, executive and judicial powers, so that the principle applicable to the interpretation of the emergency acts in countries with different constitution provide us with no guidance for the decision of the point under consideration. our attention was drawn to halsbury's laws ..... under this regulation the ordinary criminal and civil courts shall continue to exercise jurisdiction.by section 15 the regulation prescribed that:any authority or person acting in pursuance of this regulation shall interfere with the ordinary avocations of life and the enjoyment of property as little as may be consonant with .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP12
..... and the consequent winding up of the firm affairs and settlement of accounts.'there is no corresponding provision to s. 253 (7) contract act providing for the dissolution of the partnership on any member of the partnership ceasing to be a parner.(10) the learned counsel for the ..... , madras, v. muthukaruppan chettiar,' air 1934 mad 633 (a), on the basis of that section held that, upon the retirement of a partner from the partnership, the partnership was dissolved as between all the other membrs. this view certainly is unexceptionable as the provisions of s. 253 (7) are clear. but after the enactmentof the partnership act ..... act. section 253 prescribed the rules determining the partner' mutual relations where there is no contract to the contrary. section 253, c. (7) says:'if from any cause whatsoever, any member of a partnership ceases to be so, the partnership is dissolved as between all the other members.'(9) a full bench of the madras high court in -- 'commr. of income-tax .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP29
..... of rs. 482-8-0 as the fees due from him.(3) the defendant, inter alia, contended that the suit was not maintainable as the madras local board's act (act xiv of 1920) provided the machinery for the collection of such fees. both the courts negatived the said contention. hence the appeal.(4) the learned counsel for the ..... examiner of local fund 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. under the rule relating to the powers of auditors to surcharge, an aggrieved person may apply to the principal civil court of original jurisdiction to set aside the order ..... shall forthwith send the vehicle .............. animal or other property seized as aforesaid to the nearest public officer empowered to sell destrained property under the madras rent and revenue sales act. 1839. (3) such officer shall forthwith give notice to the owner of the property seized, or if the owner is not known or is not resident in the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP62
..... to the soil becomes part of it, the rule being relaxed only in respect of certain kinds of tenant's fixtures and not generally. see -- 'ballygunge bank ltd. calcutta v. income-tax commissioner of bengal', air 1947 cal 159 (b).(6) section 108, cls. (h), (i) and (o) embodied the roman law in preference to english law. they read ..... ayyar j., held that mulgeni lessee is not entitled to cut trees standing at the date of the grant. the learned judges applied the provisions of the transfer of property act by analogy. in -- 'krishnacharya v. anthakki', air 1916 mad 939 (e). another division bench of the madras high court consisting of spencer and kumaraswamy sastry jj., ..... the observations are very wide and general. but they must be confined to the mulgeni tenure for the learned judges ingnored the principles embodied in the transfer of property act, which are summarised by the full bench in 'vasudevan nambudripad v. valia chathu achan (c)', to the effect that a lessee must not fell timber or pull .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP286
..... the usual practice. in doint this, the learned judge seems to have thought that the income-tax payable by the parties on the rental should also be deduced. it is stated that there is no evidence before the court that the appellant is an income-tax assessee. however it may be, it seems to us that there are, no adequate reasons ..... of years' pruchase was arrived at by taking into account the interest yielded by the government securities at the time of the notification under s. 4(1) the act. in the present case, it appears from the judgment of the lower court that it was not disputed that guilt-edged securities were carrying interest at 3 per cent ..... in assessing the capital value of that interest. he says : 'it is necessary to start with the one known act -- the gross income of the zamindar from the ... which is being acquired. the next step should be to ascertain the net income .......... neither ..... presents any real difficulty. we think .... would be fair and equaitable to make a action of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP145
..... . the net profits got by the non-residents during 1947/1948 were rs. 2,450/-. during the assessment year 1948-49, the income tax officer treated the residents as assessees under s. 18 (7), income tax act and required them to pay tax amounting to rs. 795-5-0 on the said amount. the residents unsuccessfully filed an appeal against that order to the appellate assistant ..... questions for this court's decision.(4) the two questions formulated above, turn upon the following provisions of the indian income tax act :'sec. 4(1): subject to the provisions of this act, the total income of any previous year of any person includes all incomes, profits and gains from whatsoever source derived, which (a) if such person is not resident in the taxable territories during .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP281
..... of the learned counsel for the assessee, it is necessary to extract the material portion of s. 28, income-tax act, s. 28(1) reads:'(28)(1): if the income tax officer, the appellate assistant commissioner (or the appellate tribunal) in the course of any proceedings under this act, is satisfied that any person xx xx (b) has without reasonable cause failed to comply with a ..... would have been payable if the original return had been accepted as correct. 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. 23 of the act in making the assessment.it is true as pointed out in the yet unreported judgment of the supreme court in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP273; [1955]28ITR156(AP)
..... order imposing penal interest was wrong, but the appeal was dismissed. when he carried on appeal the said matter, the income-tax appellate tribunal confirmed the ground that no appal lay against an order under s. 18-a of the act. the aforesaid question was referred under the said circumstances.(3) the learned counsel for the assessee contended that an order ..... s. 23 or s. 27 or the amount of loss computed under s. 24 or the amount of tax determined under s. 23 or s. 27 or denying his liability to be assessed under this act, or objecting to the cancellation by an income-tax officer of the registration of a firm under sub-s. (4) of s. 23 or to a ..... 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 form specifying the .....
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