Court : Andhra Pradesh
Reported in : (1985)49CTR(AP)295; [1987]163ITR420(AP)
..... the provisions of the levy sugar price equalisation fund act, 1976, clearly imposed an obligation on the assessee to repay the money to the constituents whether the excess price was collected before or after the commencement of the act. ..... according to him, the assessee was merely a custodian of the moneys collected during the pendency of the writ petition in the supreme court and did not have title to appropriate the moneys to itself, as was clear from the provisions of the levy sugar price equalisation fund act. ..... it is not in dispute that the loan taken by the assessee from the government was utilised for the purpose of paying purchase tax due and interest was paid on such loan and consequently the interest qualifies for deduction under section 36(1)(iii) of the act, following the principles enunciated in the two cases above-referred. ..... assessee to the government on arrears of purchase tax would constitute an admissible deduction for 1973-74 and 1974-75 (2) whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that the assessee was entitled to deduction under section 36(1)(iii) in respect of interest on purchase tax loan for the assessment years 1973-74 and 1974-75 (3) whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1984]146ITR284(AP)
..... meanwhile, the assessee filed another writ petition questioning the levy sugar price equalisation fund act, 1976, and in the affidavit filed in support of the said writ petition, the following statement occurs (the affidavit was sworn to ..... the fact that it has already crossed the ceiling (by virtue of availing of the initaial depreciation), can it not be said that the assessee has omitted, or failed, as the case may be to disclose fully and truly all material facts necessary for his assessment for that year the assessee cannot reasonably say that while completing the assessment for that year, the ito must look into all ..... supreme court allowed the appeal an remanded the matter to the high court for determination of the question' whether by reason of the omission or failure on the part of the company to disclose fully and truly all material facts necessary for assessment of the company for the three years in question, any income, profits or gains chargeable to income-tax have escaped assessment or the company has been given ..... value had to be specified without taking into account the initial depreciation because such depreciation in terms of clause (vi) of section 10(2) of the act of 1922 could not be deducted in determining the written down value for the purpose of that clause. ..... the accounting year of the petitioner commences with the 1st of july and ends with the 30th of june in ..... the cost of the machinery to that extent is reduced and, as such, the development rebate also has to be .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1995]216ITR602(AP)
..... in the present case, the assessee's collection will have to be brought to tax as trading receipt in the relevant year and if and when he pays the excess amount collected to the fund known as 'levy sugar price equalisation fund of 1976' he would be entitled to claim appropriate deductions for the assessment year during which the amount ought to have been paid to the said fund. 7. ..... 14,96,130 as the price of sugar which was in excess of the levy sugar price fixed by the government for that year ..... the company contended that the government could not fix the price of levy sugar and that it should be allowed to sell the sugar at a price which was above the price fixed by the government. ..... the assessee in this case was a sugar mill and it had questioned before the supreme court the validity of the levy sugar supply (control) order, 1972. ..... this reference under section 256(1) of the income-tax act, 1961 (for short 'the act'), is made by the income tax tribunal on the motion of the revenue ..... : [1991]188itr787(all) , the allahabad high court directed that the excess of price of sugar collected by the assessee, on the strength of the interim order of the court, was to be kept in an account to be opened in the name of the district magistrate and the assessee-company was not to operate the said account. ..... the court passed a conditional order and allowed sale of sugar at a higher price but directed the assessee to deposit such excess amount collected, in a separate ..... the appeal to that extent succeeded. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... more co-operative societies carrying on business in that state to be also or to be a state co-operative bank or state co-operative banks within the meaning of this definition.recovery of debts due to banksand financial institutions act, 1993section 1: short title, extent, commencement and application(1) this act may be called the recovery of debts due to banks ..... v to vii deal with the rights and privileges, properties and funds and substantive and procedural provisions relating to audit, inquiry, inspection and surcharge in relation to a society; chapter vii includes provisions regarding settlement of disputes and section 61 in this chapter is one of the provisions which confers arbitral power for recovery of dues of a cooperative society; chapters ix, xi and xii contain provisions relating to winding-up and cancellation of registration of a society, to appeal, revision and review and offences and penalties, respectively; chapter x includes provisions ..... competent to enact laws in respect of sale of agricultural produce including tobacco in market areas and for levy and collection of market fee on such produce and that the parliament would not be competent to legislate in respect of subjects and matters exclusively consecrated to the state legislative fields, under the guise of legislating under entry-52 of the union list and that the tobacco board act and the state markets acts operate in their respective fields.103. in re. ..... company, : [1976]1scr552 ; tripura ..... new india sugar mills v .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(2)ALD1; 2004(1)ALT659
..... parts:part-i consists of sections 1 and 2, which set out the short title, extent and provisions relating to commencement of the act and the definitions.part-ii chapter-i sets out provisions relating to constitution, administration and control of gram panchayats including provisions relating to election of members, reservation of seats, term of office, qualifications and disqualifications of candidates, resignation of members, upa-sarpanch and sarpanch, appointment and functions of the executive authority and provisions relating to officers and other employees of the gram panchayat as well as the composition and powers of beneficiary committees and functional ..... taxes by, and fund's of, the panchayatsthe legislature of a state may, by law:--(a) authorise a panchayat to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;(b) assign to a panchayat such taxes, duties, tolls and fees levied and collected by the state government for such purposes and subject to such conditions and limits;(c) provide for making such grants-in-aid to the panchayats from the consolidated fund of the state: and(d) provide for constitution of such funds for ..... shri raj narain, : [1976]2scr347 , at para 688 it was held by the apex court:'the reason of this restraint is not that the indian constitution recognizes any rigid separation of ..... in karnataka sugar workers federation, bangalore ..... : [1965]1scr195 , raza buland sugar co. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(6)ALD582; 2001(6)ALT433
..... see section 2 of hindu marriage act, 1955, section 2 of hindu adoption and maintenance act, 1956, section 2 of hindu succession act, 1956, and section 3 of hindu minority and guardianship act, ..... privy council it was contended that the father had practiced a deceit on public administration in order to avoid the procedure for assessment as laid down by the legislation and therefore he is not entitled for declaration because the father resorted to colourable device by which he gave right, title and interest in the property to avoid statutory obligation under the rubber regulations. ..... the provisions of the act and the rules to show that the district collector may either suo motu or on written complaint by any person after enquiry cancel a community certificate obtained fraudulently before or after commencement of this act. ..... apposite to quote the following:.the principle of 'finality of litigation' cannot be passed to the extent of such an absurdity that it becomes an engine of fraud in the hands of dishonest litigants ..... , , was concerned with the legislative competence of the state legislature to levy taxes on sale or purchase of goods with reference to entry 54 of list ii of vii schedule to the ..... of 1985 on the file of the subordinate judge, parvathipuram (for short 'the sub-court') for a declaration that he belongs to konda ..... of the constitution 'scheduled tribes' defined under article 366(25) and the schedule as substituted by the second schedule of amendment act of 1976, are conclusive. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1988AP62
..... 2,29,944 square metres (roughly equivalent to 54 acres) in ]3havanipuram, vijayawada urban agglomeration under section 20(1) of the urban land (ceiling and regulation) act, 1976 in favour of the vijayawada hardware & iron merchants association is arbitrary, illegal and opposed to the directive principles contained in article 39(b) and (c) of the constitution and the provisions of section 23(4) of the urban land (ceiling and regulation) act; (g)the permission granted by the government in govt. ..... the association members were in need of a separate business complex, that could have been satisfied by granting separate clients of land in favour of genuine members on lease for long periods and the remaining extent could have been saved for other more useful purposes, instead of allowing retention of the land by granting exemption. ..... rs.15 lakhs per acre within such a short interregnum and when the price awarded by the land acquisition officer was only rs.42, ..... us the statement of the 1st respondent stated to have been laid before the legislative assembly december, 14, 1987, the day previous to the commencement of the argument in this case. ..... plants and adopted application of electronics in cement plants in association with siernens, west germany, that kcp had fulfledged electronics division to maintain process control and instrumentation for sugar and cement plants; and that it had set' up various ..... political patronage, favouritism, misappropriation of public funds are set out in part-c. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD209; 2000(1)ALT353
..... without adequate regard of its consequences and technological change that is influenced by a deeper concern for the interaction between man's tools and the human environment in which they do their work.inserted by the constitution 42nd amendment act, 1976, article 48a lays down that the state shall endeavour to protect and improve the environment and to safeguard the forests and wild life of the country. ..... occupier of any land in the cantonment to stop the erection or re-erection of a building in any case in which the order under section 181(5) sanctioning the erection or re-erection has been suspended by the officer commanding-in-chief, the command, under clause (b) of subsection (1) of section 52, and shall in any such case in like manner direct the demolition or alteration, as the case may be, of the building or any part ..... the petitioners stated that due to the continuous pumping of underground water since commencement of the construction work, the petitioners were forced to go in for ..... or occupiers of buildings in any particular street to put up open verandahs, balconies or rooms projecting from any upper storey thereof to an extent beyond the line of the plinth or basement wall at such height from the level ground or street as may be specified in the ..... interest action by applying truncated standards.the right to life inherent in article 21 of the constitution of india does not fall short of the requirements of qualitative life which is possible only in an environment of quality. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(3)ALD126; 2003(3)ALT273
..... three declarations under the provisions of the urban land (ceiling and regulation) act, 1976 (for short 'the ulc act') were filed on behalf of the family of the writ petitioners. ..... the special court equated the said agreement of sale to that of a sale deed itself and accordingly observed that 'as admittedly r-2 and the predecessors-in-title of rule 3 to rule 9 had sold tile-excess land in favour of rule l society without obtaining any exemption orders for the excess land under ceiling act, it has to be inferred that r-l society is a bogus society and had come into existence admittedly with the purpose to grab the surplus land. ..... the orders under section 8(4) of the ulc act were issued on 15-2-1994 computing the holding of three declarants declaring each one of them to be the surplus vacant landholder to an extent of 14,186-90 square yards. ..... 10) all the above respondents have obtained bogus membership of the society and taking advantage of the bogus membership they have grabbed the application schedule land and raised constructions over the said land without any right, title or entitlement to occupy any portion of the application schedule land. ..... it shall be open to the state to lead evidence in support of its assertion that the writ petitioners and their predecessor-in title have grabbed the land belonging to the state.39. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1988AP226
..... the acquisition or accrual of a vested right to appeal and its existence as on the date of the commencement of the amendment act the scope of the present enquiry would be to what extent the vested right of appeal is taken away by amendment of ..... court held that the amendment made by the letters patent, was made with no other view than to obviate unreasonable, or unreasonably prolonged litigation but in view of the decision of the privy council in colonial sugar refining company's case (1905 ac 369) (supra), felt bound to answer the question whether it is any necessary part of the intendment of the amended letters patent that they should operate upon appeals arising ..... if the parliament intended to destroy or take away, the vested right of appeal and limit the operation of the saving clause only to the appeals already filed and pending on the date of the commencement of the amendment act, it would have said so by stating 'pending appeals' as it did in many of the succeeding ..... 12) that it appeared to be clear that while a right of appeal in respect of a pending action may conceivably be treated as a substantive right vesting in the litigant on the commencement of the action (though they said they do not se decide), no such vested right to obtain a determination with the attribute of finality could he predicated in favour of the litigant on ..... short title and ..... section 97 of the 1976 act, in so far as it is material for this case, ..... judgment of the privy council in colonial sugar refining co. .....
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