Court : Andhra Pradesh
Reported in : [1970]78ITR364(AP)
..... relating to escaped assessment which is in similar terms held that:'two conditions must be satisfied before the income-tax officer can act under section 34(1)(b): he must have information which comes into his possession subsequent to the making of the original assessment order, and that information must lead to his belief that income chargeable to tax has escaped assessment, has been under-assessed or assessed at too low a rate, or ..... , in the matter of reference under article 143 of the constitution of india, in interpreting article 194(1) of the constitution, which reads as follows: 'subject to the provisions of this constitution and to the rules and standing orders regulating the procedure of the legislature, there shall be freedom of speech in the legislature of every state', it was held that:'the adjectival clause 'regulating the procedure of the legislature' ..... it is also urged that discrimination is inherent in such a provision and there being no rule of guidance as to the selection of a spouse as an assessee, arbitrary power is given to the executive or taxing authority to select any spouse as assessee which ..... the entries in the list purport to do is to confer legislative powers on the respective legislatures in respect of areas or fields covered by the said entries; and it is an elementary rule of construction that the widest possible construction must be put upon ..... the rule of rational nexus as contended for on behalf of the petitioner-appellant does not so circumsdribe the power .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1973CriLJ931
..... found to be satisfied either (a) by having regard to the contents of the particular document or (b) by the fact that the document belongs to a class which, on grounds of public interest, must as a class be withheld from production.section 123 prohibits any one from giving evidence based on unpublished official records relating to any affairs of state, without the permission of the officer or the head of the department concerned. ..... ) who spoke for the court, observed thus:.the privilege under section 124 has been given not for the benefit of the person making to communication but for the protection of the public interest and the dominant intention of the section is to prevent disclosures to the detriment of the public interests. ..... sections 123, 124 and 125 of the act constitute a clear and significant departure from the ordinary rules of evidence whereunder all the material documents had to be proved or else the presumption under section 114 will ..... not divulge or disclose the source and contents of his statement but make use of the same for protecting and safeguarding the interests of the ..... there may be cases in which a private person may make a communication to a public officer in official confidence and1 it could not be said that the public officer cannot claim privilege in ..... contents as well as the source of the statement by producing the same in a court of law would certainly amount to breach of confidence reposed by the informant in the public officer at the time of its making. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(1)ALT408
..... together with the ambit of rules 2 to 17, it is stated that no procedure is laid down for issuing a whip and service thereof and hence, the rules are deficient and thus, it is evident that the rule making authority has not considered all the provisions of the panchayat raj act. ..... he came heavily upon the petitioners stating that the above representation was designed for the purpose of making out a case for writ petition and to seek postponement of the meeting convened for the purpose of consideration of no-confidence motion and such machinations should not be encouraged. ..... ii and it was not presented by 2 members as required by section 245 of the act and hence, the meeting convened on 20-11-1998 is illegal. ..... panchayat raj act, 1994, for short the 'act', and rule 2 of the rules made thereunder, but the same was not given in form no. ii. ..... in my view, no-confidence motion is one such check and undoubtedly such power should be exercised with utmost circumspection. ..... after setting out the rules issued under notification dated 27-9-1997 governing moving and carrying out no-confidence motion against mandal praja parishad president, vice-president, zilla parishad etc. ..... a perusal of rule 3 of the relevant rules framed in g.o. ms. no. ..... ii as contemplated by section 245 of a.p. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1989]179ITR442(AP)
..... indeed, parliament has no power to make a law dealing with agricultural or their transfers; and (ii) a reading of the act shows that it is only prospective in ..... section 8 confers the rule-making power upon the central ..... it is true that the law commission did make such a recommendation : but, while issuing the ordinance, the president chose - we must presume deliberately - not to incorporate clause (b) in section 3 while incorporating clause (a) in section 3, which saved section 53 of the transfer of property act, or any other law relating to transfers for an illegal ..... this is the meaning to be placed upon section 4 of the act, the same meaning should be placed upon section 2 of the ordinance and placing such a meaning would make the ordinance meaningless and totally ineffective. ..... it is also argued for the petitioners that, according to section 1(3) of the act, section 4, among some other sections, shall be deemed to have come into force on may 19, ..... the above passages and the language of section 82 of the trusts act make it clear that the relationship between the real owner and the benamidar is that between a beneficiary and ..... it recommended that (i) benami transactions should cover all kinds of property; (ii) entering into a benami transaction after the commencement of the act should be declared an offence, exempting from it a transaction entered into by a husband or father for the transfer of property in the name of the wife or unmarried daughters, as the case may be, for their .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD292
..... thus in my considered opinion, even holding that the government has power to act under section 59 of the act, i am of the view that the order of the government is vitiated and is liable to ..... any resolution passed, order issued, or licence or permission granted; or(ii) prohibit the doing of any act which is about to be done or is being done, in pursuance or under colour of this act, if in their opinion--(a) such resolution, order, licence, permission or act has not been passed, issued, granted or authorised in accordance with law; or(b) such resolution, order, licence, permission or act is in excess of the powers conferred by this act or any other enactment; or(c) the execution of such resolution, ororder, the continuance in force of ..... thereafter on 12-9-1997 majority members of the municipal council submitted to the 2nd respondent a motion of 'no-confidence' against the 4th respondent, under section 46 of the act, the 2nd respondent, after considering the said motion, issued notices to all the eligible members of the municipal council, fixing the date of meeting on 7-10-1997 ..... this objection, in my view, has no force, the prayer in the writ petition read in conjunction with the allegations made in the writ-affidavit, makes it manifestly clear that what the petitioner was aggrieved by and what was challenged were the orders of the 1st respondent-government as well as the consequential order of ..... in fact, chapter-iv makes it clear that the authorities mentioned in the chapter are only .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1985)44CTR(AP)9; [1984]150ITR508(AP)
..... section 55(2) of the act provided that, for purposes of ..... standing counsel for the revenue is, therefore, right in his submission that, applying strictly the provisions of the act, there is no room for allowing estate duty either as a deduction under s. ..... the tribunal examined the relevant provisions of the act and came to the conclusion that the estate duty that was payable on the property passing on the death of nawab rais yar june one march 18, 1960, could not be deducted in computing the capital ..... act, learned standing counsel urged, does not make the estate duty either part of 'cost of acquisition' or 'cost of improvements' so as to qualify for deduction under ..... 48 of the act represents the full sale price actually paid (please see the decision of the supreme court in cit ..... 48 of the act, notwithstanding the fact that ..... 48, 49 or 55 of the act and, therefore, the estate duty payable could not be considered to be a deduction in computing the cpaital gain. ..... 55(1)(b) of the act and the learned standing counsel urged that the payment of estate duty is not covered by the definition of the expression 'cost of any ..... 49(1) of the act, means 'the cost of the cpaital asset to the previous owner or the fair market value of the asset on january 1, 1954, at the option of the ..... act, are merely intended to safeguard the interests of the revenue by creating a first charge against the property and do not support the proposition that, because of such charge, the payment of estate duty is directly .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1995)123CTR(AP)576; [1995]213ITR668(AP)
..... 14 in that the classification of hotels for the purpose of imposition of tax was arbitrary and unintelligible without any rational nexus with the taxing policy, and (iii) the act was violative of the fundamental right guaranteed under article 19(1)(g) as it imposed unreasonable and onerous restrictions on the petitioner-hoteliers to carry on their business. ..... the second contention is based on article 14; air-conditioned restaurants unconnected with any hotel are brought within the sweep of the act while the separate expenditure incurred in air-conditioned restaurants situated within the premises of a hotel where the daily room tariff for ..... in relation to a hotel referred to in clause (1) of section 3 (sub-section (1) of section 37), clause (d) of sub-section (1) of section 5 says that chargeable expenditure means 'any other services at the hotel, either by the hotel or by any other person by way of beauty parlour, health ..... clause (9a) inserted by the amendment act in section 2 defines 'restaurant' in the following terms (see : [1991]191itr260(all) : ''restaurant' means any premises, not being a restaurant situated in a hotel referred to in clause (1) of section 3, in which the business of sale of food or drink to the public is carried on and such premises, at the beginning of any month, are equipped with, or have access ..... he also contended that hyderabad city, oftentimes, experiences power failure and even then customs who go to air-conditioned ..... followed the earlier ruling in union .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD253
..... favour of the no-confidence and thus the 5th petitioner lost no confidence motion by more than 2/3rd majority of the members, in the meeting that was convened on 18.3.2005, in compliance of section 34-a of the act and the registrar in the manner prescribed under the rule 24-a of the rules, had filled the vacancy caused by the removal of 5th petitioner and declared the 5th respondent as elected to the post of chairman unanimously, on the same day at 3.00 p.m. and, therefore, ..... embargo under the statute, the registrar is empowered to pass an order removing the president or the vice-president, within a period of three days from the date on which the motion of no confidence is carried under sub-rule (4) and once the results of no confidence motion are declared, removing the president or vice-president, the registrar shall immediately announce the date, time and place of election of the president/vice-president, for ..... since there was no contest, the 5th respondent was elected in terms of sub-rule (11) of rule 24-a unanimously, and therefore, the registrar is well within his powers to declare the 5th respondent as elected chairman on the same day at ..... further case that the 3rd respondent who is nominated by the 2nd respondent to conduct no confidence motion and a fresh election without following the procedure, as contemplated in rule 22-d of the rules, with appointing an election officer not less than 7 days prior to the date of poll, the entire transaction is without power and authority. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(5)ALT689
..... in the circumstances there appears no public interest component or a social prejudice occasioned by the failure to enclose a copy of the proposed motion as enjoined by section 46(1) of the act, to the written notice of an intention to move the motion expressing 'want of confidence' addressed to the collector.12. ..... the learned single judge of this court held that there are three aspects of section 46 (2) of the act - (a) a notice signed by the requisite members; (b) delivery of a copy of the proposed motion of 'no confidence' and (c) presenting of the notice to the district collector by two elected councilors in person. ..... the non-official respondents herein and some others, in all nineteen (19) councillors of the ponnuru municipal council addressed the 2nd respondent in proforma-ii giving notice of the intention, as required by section 46 of the act, to move a motion expressing 'want of confidence' in the petitioner as chairperson of the municipal council. ..... tadiboina masthanamma case (supra) there was no discussion as to whether the provisions of section 46 of the act are mandatory or directory but factually a copy of the proposed motion expressing 'want of confidence' was not enclosed to the notice addressed to the collector seeking to move the motion. ..... no procedure has been prescribed is also the admitted position in the context of the fact that the expression 'prescribed' is defined in section 228 of the act as to be by rules made by the government under the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1997AP312; 1997(2)ALD(Cri)64; 1997(3)ALT1
..... one thousand rupees or with both; (b) possesses, collects, buys, sells, transports produces or manufactures any liquor other than arrack except in accordance with the provisions of the andhra pradesh excise act, 1968 (act 17 of 1968) or the terms of any rule, notification, order, licence or permit issued thereunder (i) where the liquor involved in the offence is less than such quantity as may be notified in this behalf with imprisonment for a ..... 94) :'it is well settled that a legislature which has to deal with diverse problems arising out of an infinite variety of human relations must, of necessity, have the power of making special laws to attain particular objects; and for that purpose it must have large powers of selection or classification of persons and things upon which such laws are to operate. ..... . to avoid such a situation, the government have introduced country liquor, keeping in view the following objects :-- i) to enable those belonging to poorer sections who are desirous of consuming liquor, and could not afford to pure base costly indian-made foreign liquor to get liquor at lesser cost : ii) to prevent them from becoming ..... upon manufacturing of liquor and impositions by the state of prohibition of selling, buying, being in possession and consumption of liquor in private places by confining the prohibition to the manufacture of arrack under section 7-a and extending the prohibition to product ion, storage, possession, collection, purchase, sale and transport of arrack .....
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