Court : Andhra Pradesh
Decided on : Dec-31-2014
..... through pa holder v rahul kumar agarwal , wherein it was held thus (para 7): it may be true that a statutory amendment of a rather cognate provision, like section 115 of the civil procedure code by the civil procedure code (amendment) act, 1999 does not and cannot cut down the ambit of high court 's power under article 227. at the same time, ..... . there is no recital in the deed of second firm that it was reconstituted in pursuance of first firm or first firm was dissolved. section 91 of the indian evidence act, 1872 reads thus:91. evidence of terms of contracts, grants and other dispositions of property reduced to form of document:- when the terms of a contract, or ..... regn.no.659/89, the petitioner herein is not admittedly a partner and that firm has not been dissolved in terms of section 63 of the indian partnership act, 1932 (for short the partnership act), that the firm bearing regn.no.4680/92 is constituted for specific purpose and for developing only one property, , that the o.p. under .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-30-2014
..... held that the scheme of the provisions under section 163a and 166 are distinct and separate.19. where in chapter xi, section 158(6) is also by the amended act,54/1994 incorporated of the information regarding accident involving the death or bodily injury recorded or report contemplated by a police officer in charge of a police station. sub- ..... to under section 140 or 163a or 166 concerned, it is by virtue of incorporation of section 166(4) by the amended act that, the tribunal shall treat the report as an application for compensation under this act and not specifically under section 166 it is only to take as is appropriate, to say even it is hit and run ..... liability, as maintainability of claim is one thing proved or not proved or disproved as contemplated by the general principles and as defined in section 3 of the indian evidence act is other thing. leave apart, even in case of negligence of the victim once claim is maintainable under section 163-a to plead and prove, there is .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-24-2014
..... the rights of the opposite party, muchless changes the cause of action. however, that liberal approach is curtailed by taking away the right once trial commenced by amended act 46/99. it is no doubt with a liberal approach to be required as procedural law is the hand maid and not mistress of justice, there was a further ..... amendment that was proposed and ultimately came into force by amended act 22/2002 with effect from 01.07.2002 introducing the proviso to permit amendment which could not be sought before commencement of trial despite due diligence. for more clarity, the order ..... the matter before the commencement of trial. this is the important rider required to be satisfied, no doubt in other respects, the law existing prior to the amendment by acts 46/99 and 22/2002 comes to the aid of the court if that condition is satisfied. it was the interpretation initially laid down by the apex court .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-15-2014
..... the plaintiff explained regarding the earlier alienation though no oral evidence contrary to the documentary evidence, but for to explain is admissible under sections 91 and 92 of indian evidence act, for the plaintiff to claim contra to ex.b-1 sale deed, when that aspect is pre-mature to decide, for temporary injunction but for to say ..... at paras 7 and 8, it was an observation that said padma reddy filed an affidavit stating that the sale deed in favour of mutyala sridevi was not acted upon and re-delivered possession and pursuant to which he executed in favour of the plaintiff the ex.a-2 sale deed. even the respondents could not file any ..... further by filing their title deeds and correlate if relate to present suit schedule if also part of that property and further any revenue record in their favour for acts of possession for the same to say what plaintiff relied cannot be given credence. importantly and for reasons better known to the respondents in the temporary injunction application, .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-03-2014
..... subject matter of an appeal before the stat; and (ii) was decided in appeal by the stat. the effect of the amendment, by act 21 of 2011, is that there is no longer any bar on the exercise of the revisional jurisdiction when the issue or ..... by the appellate tribunal under section 33. section 20(2-a) of the apgst act and the proviso to section 32 of the ap vat act, prior to its amendment by act 21 of 2011 with effect from 15.09.2011, disabled the revisional authority from exercising ..... works contract would constitute the measure for imposition of the tax; keeping in view the legal fiction introduced by the forty sixth amendment to the constitution whereby the works contract, which are entire and indivisible, are deemed to have been divided into two contracts ..... to the main provision which is foreign to the main provision itself. (j.k.industries ltd.v.chief inspector of factories & boilers ; cit v. indo mercantile bank ltd.).a proviso cannot be torn apart from the main provision nor can it be used to .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-03-2014
..... tax on the inputs required for project construction. it is not in dispute that the terms of the revised concession agreement have not been amended after the a.p.vat act came into force. while providing for amendment of the agreement, clause 2.3 also made it clear that kpcl was not entitled to compensation from the goap as a result ..... or coming into force, after the submission of the detailed proposal, (a) the enactment of any new indian law and (b) the repeal of any existing indian law. the enactment of the a.p.vat act, and the repeal of the apgst act, constitute change in law within the meaning of clause 2.3(a).under the sub-head relief under change ..... occurrence or coming into force of any of the following, after the submission of the detailed proposal, (a) the enactment of any new indian law; and (b) the repeal, modification or re-enactment of any existing indian law. the said clause also provided that if, after the date of the agreement, there was a change in the law, which substantially .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-19-2014
..... by witnesses, in relation to matters of fact under enquiry; such statements are called oral evidence.2. all documents including electronic records (as per amendment act 2000) produced for the inspection of the court, such documents are called documentary evidence. 13) so, for statements made in the affidavits by itself though evidence ..... of the suit though a proper party may have remotely or indirectly interested in the subject matter of the lis. needless to say section 21 of the indian limitation act also relaxing of the rigor of limitation for the addition of parties as follows: section21 effect of substituting or adding new plaintiff or defendant.- (1) where ..... on record as necessary parties and hence to dismiss the revision. vi. law of evidence reception of affidavit in evidence: (a) sec.1 evidence act says that the indian evidence act applies to all judicial proceedings in or before any court but not to affidavits presented to any court or officer not to proceedings before an arbitrator. .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-31-2014
..... to purchase in the name of the company a substantial interest in euro-national corp. ltd., a new zealand listed company. under the new zealand securities amendment act 1988, meridian was required to give notice of its acquisition to enc and the stock exchange. the two employees knew this but the board and the ..... and recovery of amounts and refusal and justification therein and eventually held in favour of non-maintainability of the writ petition. as per the judgment in indian bank v. godhra nagrik cooperative credit society ltd (18 supra), the apex court took the view that unless the impugned actions are wholly arbitrary and ..... , secunderabad v. power grid corporation of india ltd., new delhi and others (2) kerala state electricity board and another v. kurien e.kalathil and others (3) indian bank v. godhra nagrik cooperative credit society ltd and another (4) rajasthan state industrial development and investment corporation and another v. diamond & gem development corporation limited and .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-30-2014
..... taking place in the cours.of inter-state trade or commerce, but subjected it to legislation by parliament. by entry 92a of list i, introduced by the constitution (6th amendment) act, 1956, the legislative power to tax sales, taking place in the cours.of inter- state trade and commerce, was vested exclusively in parliament, thereby rendering the original cl ..... executive can neither levy tax, (national mineral development corpn. ltd.v.state of m.p., ).nor can it take recours.to the process of interpretation of a statute, (indian banks association v. devkala consultancy service ).to levy tax contrary to law. the consent of parties does not, by itself, confer jurisdiction upon a statutory authority. it is not ..... absent in some other case, in which the sale was held either to be a local sale or an inter-state sale, hardly serves any useful purpose. (indian oil corporation ltd.29).bearing these aspects in mind, let us now examine whether or not the sale of rice, by the rice millers at yanam to fci .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-29-2014
..... that the impugned order of assessment must be set aside as entry 2 of the firs.schedule can neither be amended nor circumscribed except in accordance with section 79 of the vat act, or by way of a legislative amendment. a division bench of this court, in espi industries & chemicals pvt.ltd.v.commercial tax officer, tarnaka: ..... during general anaesthesia. ".nitrous oxide". is used as an anaesthetic. both ".nitrous oxide". and ".medical oxygen". are clearly identifiable, and are used as surgical aids. (indian oxygen ltd.v.state of karnataka ; southern gas ltd.5).going by the user test and the functional test, it is evident that medical oxygen and nitrous oxide serve ..... denied that it is a medicine and a pharmaceutical preparation since the use of abbreviation 'ip' against the word 'oxygen' means that it is included in the indian pharmacopoeia (emphasis supplied).as is evident, from the aforesaid judgments, ".medical oxygen". has 99.9% purity of purified oxygen and its use is only for treatment .....
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