Court : Andhra Pradesh
Decided on : Oct-24-1961
Reported in : [1962]46ITR755(AP)
..... firm is computed, the registration has a material bearing on the question of determination of the tax payable and the demand for the tax. prior to the amendments made under the finance act of 1956, where the firm was unregistered the demand or levy was made on the firm itself, but where it was registered the firm itself did not ..... the firm was registered the tax would be collected from the partners individually, while if it was unregistered the tax would be collected from the firm itself. after the amendment of 1956, the only difference is that the rates applicable to income from a registered firm have been reduced and in respect of an unregistered firm assessed as a ..... and have been consequently heard together at the request of the learned advocates for the parties. both these cases have been referred under section 66(1) of the indian income-tax act. in case no. 7 of 1960 the question referred is whether the assessees share of loss of rs. 17,853 relating to the joint venture business in sailu .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-18-1961
Reported in : 1962CriLJ719
..... , is. clear that lie clear as well that cognisance of non-cognizable cases also- on .police report.but the matter does not. end there, for as. a result of amendment in criminal procedure, two entirely different procedure? have now. been made available for cases brought on two different, bases, section 207 cr p. c. which,. relates, to the ..... fails.... ;7. i then take up, the second ground urged which in my opinion is not without substance. it is indisputable that an offence under section 211 ipc is a non-cognizable offence and should have been undoubtedly taken cognizance of by the court if it was instituted on a private complaint. a complaint within the meaning of ..... 155(2) the report based there upon was not the i police report to which the provision of section 207-a would apply. the magistrate therefore did not act in accordance with law when he adopted the said procedure, it was obligatory on him to follow the procedure in section 208. it is nevertheless argued that any irregularity .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-27-1961
Reported in : AIR1963AP328
..... in the execution proceedings.20. it was stated before us by the learned government pleader that by reason of the land acquisition (madras amendment) act, 1953, which received the assent of the president on the 29th june 1953, and which was published in the fort st. george ..... land in the present case was admittedly taken after the date of the coming into force of the amendment act. therefore the claimant is entitled to interest not at the rate of 6 per cent but at the rate of 4 per ..... 1953 interest on the compensation amount which was formerly statutorily fixed at 6 per cent, was reduced to 4 per cent. this amendment came into force on the date of its publication in the official gazette viz., 8-7-1953. the possession of the acquired ..... use to which it is being put at the time at which its value has to be determined (that time under the indian act being the date of the notification under section 4(1)), but also by reference to the uses to which it is reasonably .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-19-1961
Reported in : [1962]13STC26(AP)
..... the indian income-tax act had expired. therefore, the two rulings are not authority for the view presented by sri rama rao.13. on the other hand, there are two decisions of ..... the re-assessment made after two years next succeeding the assessment year. the learned judges ruled that it could not, because the assessment had become final before the amendment and the amended rule was not retrospective. it was not laid down that the assessment had become final when it was made. it is clear from a reading of the judgment ..... the period prescribed by the unamended rule.12. similarly, it was held in lakshminarayana chetty v. additional income-tax officer [1956] 20 i.t.r. 419, that the amendment would not apply to a case where the assessment had become final and the assessment could be said to have become final after the period fixed under section 35 of .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-28-1961
Reported in : [1962]13STC79(AP)
..... nabha assessee.26. to a similar effect is the decision in purushottam govindji v. desai [1956] 28 i.t.r. 891. section 46(2) of the indian income-tax act, which authorised the income-tax officer to forward a certificate to the collector specifying the amount of arrears due from an assessee and the collector on receipt of such ..... the exclusive legislative and executive power of the union and making entry 54 of the state list subject to the provisions of the new entry. article 286 was also suitably amended by omitting the explanation in clause (1), and clauses (2) and (3) were substituted by the following clauses :-(2) parliament may by the law formulate principles for ..... relation to which the tax is levied at specified stages or otherwise than with reference to the turnover of the goods.7. section 8 , as amended, contemplates three categories of exemptions. the state act has made provision for these three types of exemptions in the shape of sections 8 , 9 and 5(3)(a). section 8 recites:subject .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-05-1961
Reported in : (1961)IILLJ536AP
..... revenue and referred the matter to the tribunal. the decision of the supreme court discussed the question with reference to the effect of an amendment to the central province and berar sales tax act, 1947, on the right of appeal to the assessee. the learned judges held that the right of appeal was governed by the provision ..... may be directed. after a discussion of the provisions of the constitution, the plea was negatived with these observations:the primary constitutional guarantee, a member of the indian civil service is entitled to is one of being afforded a reasonable opportunity of the contents set out earlier, in an enquiry in exercise of powers conferred by ..... s.c.j. 487. in that case sardar kapur singh, a former member of the indian civil service, was dismissed from service on charges of corruption and other acts of misconduct, after an enquiry held under the public servants (inquiries) act, 1850. it would appear that the government was invested with powers to direct an inquiry under .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-24-1961
Reported in : AIR1962AP65
..... collected in all courts, including the state high court, go into the state exchequer.(15) as already mentioned, the court-fees act, 1870 (central act vii of 1870), as amended by the madras court-fees (amendment) act, was the law in force in the territories comprised in the state of andhra until the 1st may, 1956, the date ..... all proceedings by way of appeal or revision, whether instituted before or after such commencement, notwithstanding the repeal of the central courut-fees act, 1870, as amended by the madras court-fees (amendment) act and the rules made there under contained no provision for allocation or adjustment in respect of the revenue derived by the sale of ..... them by s. 76 and s. 77 respectively.(18) it is relevant to note that under the indian stamp act there is madras amendment and an andhra pradesh amendment, both of them dated the 30th december, 1957. the state of madras, by an amendment notified in g. o. ms. 1365, revenue, dated 30th december, 1957, promulgated a rule which .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-16-1961
Reported in : AIR1963AP314; 1963CriLJ121
..... this respect. proof that an article, which is traced to the possession of an accused, was stolen is a condition precedent for any presumption under section 114 of indian evidence act. when the victims of different dacoities made rival claims to a particular article, the natural inference is that no reliance can be placed on their identification. in such ..... of an enactment. as explained by baggallay, l. j. in attorney general v. great eastern rly. co. (1879) ii ch. d. 449 (461):'i never knew an amendment bet down or discussed upon the marginal notes to a clause. the house of commons never has anything to do with a marginal note'.lord macnaghten in the privy council ..... fall within a category of other documents or relevant extracts on which prosecution proposes to rely as provided by sub-section (4) of section 173 cr. p. c., amended. i therefore hold that it is the accused who can take a copy of this statement from the court.'his proceedings at a subsequent adjournment on 13-4-1956 .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-14-1961
Reported in : [1963]47ITR101(AP)
..... or the trustee of a baronetcy trust, has been accepted by some of the high courts and the supreme court, while the other view that after the amendment of the income-tax act in 1939, the word 'individual' can only mean a natural person, viz., a human being, has been adopted by the allahabad, lahore, one of ..... etc., and, consequently, it cannot be subjected to tax liability. (4) the corporation is a local authority and is exempt from taxation under the indian income-tax act. (5) under the corporations act, the state government is entitled to interest on the capital invested by it; as such it is immune from taxation. this is so particularly, having ..... learned solicitor-general raised a preliminary point as to the maintainability of these writ petitions on the ground that there was an alternative remedy under the indian income-tax act which has provided for a hierarchy of tribunals and that the assessee had availed himself of the opportunity of filing an appeal before the appellate assistant .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-17-1961
Reported in : AIR1963AP243; [1962]32CompCas64(AP)
..... of the processof the court, and that in this case the company 'has not neglected to pay the amount demanded' within the meaning of section 434 of the indian companies act. reliance has been placed upon the decision of a division bench of the calcutta nigh court, consisting of sander son, c. j. and woodroffe, j. in ..... matters arising for decision, it is necessary to give a short history of the company. the company was incorporated as a public limited company under the hyderabad companies act (act iv of 1320 fasli) on the 3rd day of shehrewar, 1348 fasli (corresponding to 10th july, 1939). the situation of its registered office is at hyderabad. ..... . ex. r-8 also states that pursuant to the instructions given by the central government, necessary amendments had been made and were being put up before the general body meeting while drafts of the managing agency agreement and amendments to the relevant articles of association of the company were being sent to the central government for approval .....
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