Court : Andhra Pradesh
Reported in : (1983)37CTR(AP)74; [1983]143ITR547(AP)
jeevan reddy, j.1. this referred case raises question as to the construction of r. 4 in sch. ii to the c.(p.) s.t. act, 1964. 2. rule 4 reads as follows : 'where a part of the income, profits and gains of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1984AP75
..... resume of the relevant provisions thus surveyed would indicate 'the broad spectrum spread out the whole gamut of controlling the regulation of exhibiting cinematographs starting from construction and ending with appeals including imposition of terms, conditions and restrictions' subject to which licensees are to carry their trade or business thereunder.whether fixation ..... appellant satisfies sufficient cause for the delay caused in not preferring the appeal.45. appendix i, under para 6 specifies the requirements as to specifications for construction of the cinema building and other general methods.46. para 19 of appendix i deal with :'seating arrangements : (1) the number of seats to be ..... discriminating legislation. the principles apply proprio vigore to amendments to the act and amendments to rules as well.98. in attorney general v. great eastern railway, (1880) 5 ac 473 at p. 478, lord selborne held that:'the doctrine of ultra vires ought to be reasonably and not unreasonably understood .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1984)IILLJ140AP
..... hearing. as stated earlier, there is no express guarantee under art. 14 and 16(1) of the constitution for such an opportunity. therefore the question is whether the construction sought to be put up by the respondents is feasible to be given countenance to 104. in kesavananda bharathi v. state of kerala : air1973sc1461 , mathew, j. ..... by the release of the petitioner under s. 562 cr. p.c. the stigma attached to the conviction continues. the supreme court in the divisional personal officer, southern railway v. t. r. challappan : (1976)illj68sc , after referring to the several provisions of probation of offenders act observed at page 222 : 'these provisions would clearly ..... not justified in not permitting the petitioner to take up the post of law assistant without informing the reason therefor.' the learned judge however, held that the railway was justified to take into consideration the past record of service of the petitioner. this was a case of a person who was already in service. therefore .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... all places to which the public are not admitted : provided that the rates for calculations specified above shall be applicable only to permanent cinema buildings and temporary cinema buildings constructed with non-inflammable materials ...... '. 59. the rates of admission are, however, fixed by the licensing authority under rule 12(3) of the rules, which reads ..... the city ?' there may be several equally important or busy centres in a given city, or town. then again, there is another factor. a person constructing an air-conditioned theatre with a large investment would necessarily assess the audience, or the type of audience, which he will get. he would modulate his investment ..... be said to be comprehended in it. it has been accepted as well-settled that in construing such an entry conferring legislative powers the widest possible construction according to their ordinary meaning must be put upon the words used therein. in view of this well-established rule of interpretation, there can be no .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]152ITR163(AP)
..... by a common judgment. 2. the questions canvassed are - whether the leave encashment amount and various allowances like house rent allowance, city compensatory allowance, incentive bonus, construction and bad climate allowance, shift, thermal maintenance allowance and so on, are income and even if they are, whether are they exempt from tax 3. however, ..... to accept the argument that payments contemplated by s. 17(3)(ii) are payments made by the employer from out of his commercial profits. this narrow construction will also result in payments made by non-commercial employers to their employees escaping assessment in the hands of the employees. hence, there is nothing in the ..... the employees working in the twin cities of hyderabad and secunderabad. g. o. ms. no. 173, dated 24-4-1981, whereunder payment of construction allowance and house rent allowance in lieu of rent-free quarters was continued, reads : the government after carefully examining all aspects of the proposals......direct that payment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1985AP242
..... within category c or category d the plinth area shall not exceed 500 square metres. it is obvious that the restriction is apparently intended to discourage construction of luxury houses leading to conspicuous consumption of scarce building materials and large extent of land and to ensure equitable distribution of vacant land and raw ..... profiteering therein and to bring about socialisation of urban land in urban agglomerations to subserve the common good by ensuring its equitable distribution and to regulate construction of buildings on such land due to scarcity of land in urban areas on account of growing population and increasing urbanisation. thus the general object ..... in urban areas. it is a matter of common knowledge that in the past two decades the state government encouraged orderly development of urban areas and construction of houses through co-operative housing societies. therefore, a number of house building co-operative societies had been registered in the state. the main object .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1987AP28
..... released an additional 5030 sq. yards in addition to the 2000 sq. yards already released. but while releasing the same the petitioner asked sri thanushkoti to construct first a compound wall as shown in the drawing fully protecting their existing building, at the expense of sri thanushkoti. when sri thanushkoti asked for release ..... government exercising its powers under section 20(a) and (b) of the act granted permission for alienating the land in favour of the 8th respondents should construct a nursing home. the other respondents also filed similar rejoinders. the petitioner was not aware of any such exemption. however, after coming to know of the ..... hired goondas and coolies, trespassed into the petitioner's premises, demolished the compound walls, wicket gate and fencing and closed the main gate highhandedly. they also constructed walls by dividing the entire vacant land and houses thereon into four plots. thus they caused obstruction to the petitioner's vehicles and its employees. the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1986AP291
..... 's legislative competence. it said:'entry 30 in list ii is 'money-lending and money-lenders, relief of agricultural indebtedness'. if common sense and common enlgish are compenents of constitutional construction, relief against loand by scaling down, discharging, reducing interest on principal and staying the realisation of debts will, among other things, fall squarely within the topic. the whole gamout of ..... interpreted scope, meaning and applicability of the a.p. agriculturists relief act of 1938.the 'debtor' in s. 21-a is not an agriculturist:--13. further as a matter of construction, it is not easy for me to hold that by the use of the generic word 'debtor' s.21-a of the banking companies regulation act inteds to refer to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]63CompCas210(AP)
..... competence. it said (at page 1844): 'entry 30 in list ii is 'money-lending and money-lenders ; relief of agricultural indebtedness'. if commonsense and common english are components of constitutional construction, relief against loans by scaling down, discharging, reducing interest and principal and staying the realisation of debts will , a amount other things, fall squarely within the topic... the whole gamut ..... the interpreted scope, meaning and applicability of the a. p. agriculturists relief act of 1938. 15. the 'debtor' in section 21a is not an agriculturist : further, as a matter of construction, it is not easy for me to hold that by the use of the generic word 'debtor', section 21a of the banking regulation act intends to refer to the agriculturists .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1988(35)ELT38(AP)
..... . the language used in art. 24 and art. 62 does not speak of payment or collection of levy by state either under coercion or otherwise but the court on a construction of the article held that such collections are within the contemplation of this article. the said case arose out of a suit filed by the dealers when the state collected .....
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