Judgment Search Results Home > Cases Phrase: indian coinage act 1906 section 13 coin when a legal tender Court: andhra pradesh Page 1 of about 9 results (0.082 seconds)

Commissioner of Wealth-tax Vs. M.A.R. Rajkumar

Court : Andhra Pradesh

Reported in : [1997]226ITR804(AP)

..... [1975]101itr776(sc) , the apex court on this aspect said (page 781) : 'section 2(9) of the indian income-tax act, 1922, defines a 'person' to include, inter alia, a 'hindu undivided family ..... , the commissioner of wealth-tax directed the wealth-tax officer in exercise of the powers conferred under section 25(2) of the wealth-tax act, 1957 (for short 'the act'), to treat the status of the assessee as specified hindu undivided family which resulted in higher rate ..... be taken into consideration as the same is hit by section 54of the transfer of property act and also section 17(1) of the indian registration act. 9. ..... operation of law is one which, though not expressly made, the law presumes in consequence of some act of the releasor, for instance, when one of several joint obligors is expressly released, the others are also released by operation of law. ..... rajkumar to assessment as a non-specified hindu undivided family at the rates specified in clause (i) part 1 of schedule 1 to the wealth-tax act, 1957, for the purpose of wealth-tax assessments for the years 1976-77 and 1977-78 on the basis of the declaration dated april 5, 1971, ..... we have, therefore, no hesitation in holding that the remuneration received by the plaintiff bhagwant from the company for acting as the managing agent on the basis of the managing agency agreement must necessarily be held to be the joint family property and the plaintiff bhagwant cannot claim the same to be ..... family has no separate legal entity from its members. .....

Peddi Kumara Swamy @ Muthyala Kumara Swamy and ors. Vs. State of A.P.

Court : Andhra Pradesh

Reported in : 2006(1)ALD(Cri)767; I(2007)DMC373

..... he would further contend that the trial court having recorded a finding that the statement of a-1 is admissible under section 6 of indian evidence act ought to have taken it in toto and accepted the defence put forth by a-1 to the effect that he committed the offence under grave ..... iii additional sessions judge found a-1 peddi kumaraswamy @ muthyala kumaraswamy, a-2 peddi sadaiah, a-3 peddi kanakaiah and a-4 peddi lylamma guilty for the offences under section 498a, ipc and section 4 of dowry prohibition act and further found a-1 peddi kumaraswamy @ muthyala kumaraswamy guilty for the offence under sections 302 and 201, ipc and convicted them accordingly and sentenced a-1 to a-4 to suffer rigorous imprisonment for two years and pay a fine of rs. ..... trial court having recorded a finding that the statement made by a-1 before the magistrate is admissible under section 6 of the indian evidence act committed error in not taking into consideration the circumstances under which the offence came to be committed ..... categorically stated in his cross-examination that he did not see his father (a-1) when he went to bed and he saw his father (a-1) only on the next day ..... it is well settled that although legally there is no bar to accepting the uncorroborated testimony of a child, yet prudence requires that court should not act on the uncorroborated evidence of a child whether ..... act and accordingly their convictions and sentences under the said offences are not legal and proper and they are liable to .....

S. Mohammad AnwaruddIn Vs. Sabina Sultana and ors.

Court : Andhra Pradesh

Reported in : [1989]179ITR442(AP)

..... section 7 repeals sections 81, 82 and 94 of the indian trusts act, section 66 of the code of civil procedure and section 281a of the income-tax act ..... 'it is true that the indian law does not recognize an equitable ownership in the sense known to the english law, because we here do not, as in england, have two kinds of law or jurisdiction, viz common law and equity; but on an analysis of the legal incidents involved, it will be found that, for all practical purposes, there is little or no difference between a beneficiary under the english law land a beneficiary under the indian trusts act, so far as the substance ..... it desirable that it should apply to past transactions, because those transactions would have been entered into after keeping in mind the legal position as understood at present, namely, that the real owner can always enforce his rights against the benamidar. ..... ] lr 42 ia 202; 30 ic 299 (pc), were it was observed that a benami transaction had a curious resemblance to the doctrine of english law that the trust of the legal estate results to the man who pays the purchase-money, and went on to say (49 ic at p. ..... transactions which were legal when entered into would ..... trustee known to english law and a benamidar lies in the fact that a trustee is the legal owner of the property standing in his name and the cestui que trust is only a beneficial owner, whereas in the case of a benami transaction, the real owner has got the legal title though the property is in name of the benamidar. .....

Ratakonda Kanthamma and ors. Vs. District Registrar and anr.

Court : Andhra Pradesh

Reported in : 2007(4)ALD13

..... is, accordingly, allowed and the second respondent is directed to register and release the document by accepting the stamp duty at 1%, after ensuring compliance with the other provisions of the indian stamp act and the registration act, within two weeks from the date of receipt of a copy of this order. ..... of 1% on the value of the property was paid as per article 49-a of schedule i-a of the indian stamp act, as it applies to the state of andhra pradesh. ..... from a perusal of clause (b) of section 12 of the act, it is evident that if any property had vested in the child before adoption, the adoption would not have any ..... learned counsel for the petitioners submits that the adoption of the second petitioner did not bring about any change as to his right to be allotted a share in the family of his natural parents and section 12(b) of the hindu adoptions and maintenance act, 1956, preserves such a right. ..... the petitioner can avail the remedies provided for under the indian stamp act and the registration act.6. ..... there is nothing on record to disclose that any acts or omissions, which have the effect of divesting the second petitioner of his right to a share in the natural family ..... the second respondent ought to have acted on the same, instead of protracting the issue, and taking it the higher authorities, as though he is party to an ..... when it comes to the question of inheritance of the property of his natural parents, by the child, the act made a provision for preserving his right vis-a-vis .....

Gaddam Narsa Reddy and ors. Vs. Collector, Adilabad District and ors.

Court : Andhra Pradesh

Reported in : AIR1982AP1

..... under agreements to sell prior to the coming into force of he regulation in telengana area, the transfer was not valid, as no permission under section 47 of the hyderabad tenancy and agricultural lands act was obtained nor was the transfer validated by obtaining a certificate as required by section 50-b of the said act, and therefore, no title passed to the transferees and their possession of the lands became unlawful on the date of the coming into force of the ..... falling within the purview of section 3 (1) (a), the provisions of the transfer of property act or the provisions of hyderabad tenancy and agricultural lands act or the indian registration act would not apply, and, therefore, the protection of section 53-a of the transfer of property act would not be available to a person in possession claiming under a transfer falling within the purview of section 3 (1) (a) of the ..... made by the tribals to non-tribals prior to the coming into force of the said regulation in telegana area, and that even otherwise, the petitioners would be entitled to the protection of section 53-a of the transfer of property act, and that the orders of eviction passed by special deputy collector and the collector are illegal and devoid of jurisdiction.4. ..... reported in ilr (1972) andh pra 1313) that section 50-b of the hyderabad tenancy and agricultural lands act by necessary implication retrospectively validates transfers made when sec. ..... when the writ petition came up for hearing before our learned brothers .....

Zaheda Begum and anr. Vs. Lal Ahmed Khan and ors.

Court : Andhra Pradesh

Reported in : AIR2010AP1; 2009(6)ALT565

..... this court held that if no final determination as such has taken place in relation to the payment of stamp duty of a document, the bar under section 36 of the indian stamp act does not operate. ..... what in effect it is said was that the parties would continue to be members of the joint hindu family and that narasimha would manage the family properties as before, and that when they effect a partition in future venkatramaiah would get 2 shares and narasimha would get 3 shares in the properties then in existence or acquired thereafter. ..... that is why the term 'family has to be understood in a wider sense so as to include within its fold not only close relations or legal heirs but even those persons who may have some sort of antecedent title, a semblance of a claim or even if they have a spes succession is so that future disputes are sealed for ever and the family instead ..... where the courts find that the family arrangement suffers from a legal lacuna or a formal defect the rule of estoppel is pressed into service and is applied to shut out plea of the person who being a party to family arrangement seeks to unsettle a settled dispute and claims to revoke the family ..... , as and when a final decree is passed; to put it in strict legal terms, no interest 'in praesenti' is created in favour of any party, under settlement of such category.26 ..... , the object underlying the settlement is to bring about harmony among the parties to it, the legal implications arising out of settlements are not uniform. .....

Elgaturi Thirupathi Vs. State of A.P.

Court : Andhra Pradesh

Reported in : I(2005)DMC626

..... we may also add that although a dying declaration recorded by a police officer during the course of the investigation is admissible under section 32 of the indian evidence act in view of the exception provided in sub-section (2) of section 162 of the code of criminal procedure, 1973, it is better to leave such dying declarations out of consideration until and unless the prosecution satisfies the court as to why it was not recorded by a magistrate or by a doctor. ..... 25,000/- as dowry and they sent the deceased to her parents' house and the deceased was there for about five or six months, and when they went to ramagundam police station, complained against the accused and then al came and took away the deceased to their house on intervention of police and after taking her to their house, again the accused ..... 'for degree of burns, reliance was also placed on lyon's jurisprudence, wherein the learned author stated degrees of burns:for medico-legal purposes, injuries caused by the application of heated substances to the body may be divided into--(1) burns producing mere redness. ..... but in absence of a direct evidence on the point and also for want of conclusive chain of circumstantial evidence, legally it is not possible to hold that the three appellants were responsible for committing the murder of jetha singh and ram singh.'24. .....

Sms Schloemann Siemag, A.G. Vs. Dy. Cit and anr.

Court : Andhra Pradesh

Reported in : [2001]250ITR97(AP)

..... seghu buchiah setty (supra), the supreme court had occasion to consider the scope of sections 29 and 45 of the indian income tax act, 1922, and it has been held in that case that when a demand levied by the income tax officer as a result of an assessment is varied by an appellate or revising authority, the original order of the income tax ..... been recovered, it shall be refunded to the assessee on an application made by him to the taxing authority within such time and in such manner as may be prescribed by rules made under this act :provided further that if the amount of penalty imposed on the assessee for failure to make any annuity deposit exceeds one half of the amount of the annuity deposit re uired to be made as ..... also apparent, as stated above, that the petitioner had complied with the notice of demand issued under section 156 of the income tax act and, therefore, there is nouestion of applying the provisions of sub-section (2) of section 220 of the income tax act.as the provisions are absolutely unambiguous and clear, in our view, it is not necessary to refer to ..... refunded to the assessee on an application made by him to the taxing authority within such time and in such manner as may be prescribed by rules made under this act :provided further that where any government dues are reduced in such appeal or proceeding and the assessee is entitled to any refund thereof, such refund shall be made in accordance with the ..... that section 3 of the validation act raises a legal fiction. .....

Nadella Estate Pvt. Ltd. Hyder Vs. Prema Ravindranath and 297 Othe

Court : Andhra Pradesh

..... of the repetition that the order is not based solely on the expression of this high court in shetty chandra sekhar but also on other facts for no grounds to summon for cross- examination that too when the documents are received without objection to its receiving on petition in support of the implead petitioners contention of having right over the property to come on record as necessary parties and hence to dismiss the revision. vi ..... (i) thus the conclusion from the above is, without guidance and aid from the provisions of indian evidence act, there will be a lot of practical difficulty in reality in appreciation of evidence as such application of indian evidence act provisions are necessary in reality and that is also thereby taken care of to some extent in ..... above reading of sec.1 evidence act and order 18 rule 4 it may be easy to contend that (a) since the indian evidence act and civil procedure code being procedural laws, the provision in order 18 rule 4 cpc prevails over sec.1 of evidence act, as such, the evidence act when it is not applicable the procedure laid down to order 18 rule 4 there is no need to consider sec.1 of evidence act. ..... it is settled legal proposition that affidavit is not an evidence within the meaning of section 3 of the evidence act as held by the courts in ..... in case of living persons, evidence in judicial proceedings must be tendered by calling the witness to witness box and cannot be substituted by affidavit, (i) unless law permits it or (ii) the court by .....

Commissioner of Income-tax Vs. Trustees of H.E.H. the Nizam's Dependan ...

Court : Andhra Pradesh

Reported in : [1983]139ITR517(AP)

..... have intended to create a trust of this type wherein in a few more years there would be no corpus as such and nothing would devolve on his heir, the present nizam, when, in contradistinction, in the first trust of 1957, the corpus of 85 lakhs had remained in tact and also improved by accretion to a crore and twenty lakhs, after meeting the ..... anjaneyulu, on the other hand, submitted that all the ingredients contemplated by sections 5 and 6 of the indian trusts act, which go to constitute a valid trust, have been complied with in the present case, and the facts and circumstances clearly go to show that the trust created ..... income out of the trust could be utilised not only for payment of allowances, but also for the maintenance of educational and other benefits of such beneficiaries and when it comes to the knowledge of the trustees that any beneficiary had incurred any debts and if the trustees in their absolute discretion consider it desirable in the interests ..... .........in view of the facts brought to light subsequently and acceptedby the gift-tax authorities the trustees have obtained the written legal opinion of senior counsel and are satisfied, that there was no valid and operative gift of moneys to the dependants and khanazads prior to ..... the conclusion is, therefore, irresistible that the trustees constituted as per the provisions of the will were in legal possession of the two houses from 1931, when kotamma died, right up to 1968 and that possession was on behalf of the trust. .....