Court : Andhra Pradesh
Reported in : AIR1977AP178
..... for the purpose of fixing whether it is taram or bhaganna that is applicable to the lands in question the same spirit as contained in explanation ii to schedule i is carried out in rule 19 whereunder the tahsildar, subject to the confirmation by the tribunal and after issue of a notice to the party affected, is required provisionally to determine the taram or ..... but is registered as wet or dry land in the land revenue accounts of the government, the tahsildar shall, subject to confirmation by the tribunal, and after issue of a notice to the party affected provisionally determine the same having due regard to the taram or bhaganna of a similar registered dry or wet land in the vicinity.'24. ..... filed along with the writ petition it is stated that it is just and equitable that the lands belonging to the petitioners should be treated on a par with those situated in the adjourning taluks of burgampahad of the same district which is separated from the lands of the petitioners only by the river godavari. ..... constitution of india (see the declaration in section 2 of the act), providing for the taking by the sate of surplus lands over the ceiling area from those who have in order to distribute the same among those who do not have.82. ..... ushering in a welfare state, through making law by applying directive principles of state policy with a declaration that they are fundamental in the governance of the country as not to permit any alien intrusion into the same, including from the judiciary.52. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1980]46STC232(AP)
..... and also to their tahsildar within their respective tahsildaris certain of the cases cognizable by themselves under regulation ix of 1822 and also that petitions of appeal against judgements and orders passed under the same regulation should be preferred within a limited time and should be finally decided upon by nor in council as at present; therefore the governor in council has enacted this regulations. ..... the board set aside the order of the district collector by stating that the disposal of the appeal by the same collector preferred against his own order was contrary to all judicial property and remitted it to the collector, who by the time, was a different individual,, ..... the assumption that the legislature enacts laws with a complete knowledge of all existing laws pertaining to the same subject, the failure to add a repealing clause indicates that the intent was not to repeal exiting ..... the district collector's power of revision created by the same regulation, unless it is expressly taken away must be held ..... held in the writ petition that the sub-collector was competent to issue the impugned notice and the same did not suffer from any lack of jurisdiction. ..... a careful scrutiny of the aforesaid when he fails to pay the land revenue due by him to the person empowered to receive the same on or before the date on which it falls due s. ..... it could have enacted a statute on the same lines; instead, it amended the regulation and extended its operation and application to the telangana .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1978AP106
..... the two acts, both of which are intended to impose a ceiling on the holding of land, apply, as we have already pointed out simultaneously to the same land in an urban agglomeration which is capable of being used but is not actually used for the purpose of agriculture or which is not shown in the revenue or land records as used for the purpose of agriculture or which ..... the consideration of the president and has received his assent, prevail in that state: provided that nothing in this clause shall prevent parliament from enacting at anytime any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the legislature of the state.' 20. ..... practical but not exhaustive test to determine when federal and state laws in regard to the same subject-matter may be said to conflict is, perhaps, to ask the question whether if both the laws had been made by the same legislature, the latter law would repeal the former law by implication. ..... true as pointed out by the learned advocate general, two laws dealing with the same subject-matter may co-exist and may be susceptible of simultaneous obedience. ..... when the further legislation by parliament is in respect of the same matter as that of the state law.'7. ..... the principle that a case is only an authority for what it decides, it does not logically follow from the majority judgment in the fundamental rights case that ordinary legislation must also answer the same test as a constitutional amendment. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP143
..... by him make out a prima facie case 'that the trustee have not carried out the desires or the intentions of the settlor by holding and possessing the trust funds in their names, and converting the same to the best advantage of the trust fund by exercising their powers or authority in terms of clause 8 of the trust deed, and that they have helplessly allowed the fifth respondent, the secretary of the trust, to operate and ..... (19) meanwhile, on march 2, 1959, the director of endowments, hyderabad, served a notice on the trustees calling upon them inter alia to register the trust under the hyderabad endowments regulation of 1348 fasli and to render accounts of the same from the date of its inception to the date of the notice. ..... when section 539 was first introduced in the code of 1877, the words used were 'direct interest in the trust', and the same words were retained in the code of 1882. ..... i do not propose to say anything about the same. ..... has no relevancy either to the suit or to the application for the appointment of the receiver since the said charges have not been proved and the 5th defendant has not been found guilty of the same. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... conferred, forms prescribed, local limits defined, offices established, orders, rules and appointments made, engagements entered into, licences or permits granted, and other things duly done, under the provisions so repealed, the same shall be deemed, so far as the same are consistent with the provisions so re-enacted, to have been respectively published, issued, conferred, prescribed, defined, established, made, entered into, granted or done under the provisions so re-enacted. ..... the learned counsel appearing in some of the writ petitions, contended that thought the petitioners have applied for reduction of seating capacity, the authorities are not taking any action thereon while, at the same time, taking into account the existing seating capacity both for the purpose of section 4, as well as section 5. ..... it was also observed that the differences in yield between one plantation and another having the same crop, no doubt, arise from situation, altitude and rainfall, but they are not the only factors making ..... state can validity pick and choose one commodity for taxation and that is not open to attack under article 14, the same result must follow when the state picks out one category of goods and subjects it to taxation.' 33. ..... cinemas (regulation) rules, the authority under the entertainments tax act shall take the same reduced capacity as the basis for determining the amount payable under section 4 - of course, also taking into consideration the open space or accommodation, if any, as .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1989]74STC201(AP)
..... (2), in the state from which the movement of the goods commenced : provided that, in the case of a sale of goods during their movement from one state to another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected - (a) where such subsequent sale has been effected by a registered dealer, in the state ..... if that is so, even a subsequent sale would equally be exempt by the same parity of reasoning, and so on. ..... he purchased the same while the goods were in inter-state movement, by obtaining an endorsement on the concerned railway receipts. ..... appropriate state to tax the second or subsequent sale will be the state wherein the registered dealer who effected such sale has his place of business, the language employed in clause (a) of the proviso is not the same. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP315
..... the third contention was also negatived as it was found that the authority itself approved the master plan and submitted the same to the government for approval, and that the vice-chairman only forwarded the said plan with a covering letter. 14. ..... miles (excluding the municipal corporation of hyderabad area and the cantonment area) and the same was approved by the authority at its meeting held on 25-2-1980, and the vice-chairman of the authority forwarded the draft master plan by his letter, dated 24-3-1980 to the government for approval under sec. ..... 411 was not the same thing as the issuance of notification contemplated by the act and that under s. ..... 16, 1949 and on the same day, the designs rules, 1949 were made to come into force on jan. ..... the same section fell for consideration in a later decision of the chancery division in usher v. ..... 6 of the state act clearly empowers the state government or other authority to make rules or issue orders with respect to the application of the act after the passing of the act but before the commencement of the same. 30. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD31; 1999(1)ALT704
..... 416/ 91 dated 23-11-1992 on the file of the third respondent and the proceedings in ref.no.l.111(2)/l.v(2)416/91 dated 27-11-1993 on the file of the second respondent and to quash the same and a further consequential direction to direct the first respondent to remit the amount of rs.3.70 crores which was refunded to it pursuant to the orders passed by the third and second respondents ..... third respondent herein disputing the levy of tax under the central sales tax act on the ground that the exemption granted under apgst act is general in nature and therefore, the same benefit should be extended under section 8-2(a) of the central sales tax act also for the assessment years 1982-83, 1983-84 and 1984-85. ..... -83, 83-84 and 84-85 on 30-3-1987, 23-7-1987 and 30-8-1988 respectively on the turnover reported by the first respondent-assessee under the central sales tax act, the first respondent did not choose to challenge the same before the appellate authority about levying of tax on the turnovers reported by the assessee under the central sales tax act. ..... therefore, the first respondent has passed on the tax liability to the customers, collected the same from them in the name of the state and paid the same to the government forthe years 1982-83, 1983-84 and 1984-85 pursuant to the final assessment orders passed by ..... case, the third respondent has not exercised the said powers suo molu but has exercised the same at the instance of the first respondent which is impermissible under the apgst act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1987]65STC41(AP)
..... in our opinion, the principle is the same where the discount is paid at the end of the year as well. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]60STC14(AP)
..... , for reasons to be recorded in writing, and after hearing the said person, order the unloading and detention of the goods for such period as may reasonably be necessary and shall allow the same to be transported only on the owner of the goods or his representative or the driver or other person in charge of the goods vehicle furnishing to his satisfaction a security or executing a bond for securing the amount of ..... as it may, i am of the opinion that a decision so rendered, without taking notice of the earlier bench decisions on the same point, which were binding upon the later bench, and even ignoring the decision of the supreme court, as explained above, cannot be ..... rajasthan sales tax act, which is practically identical to section 28(6) of the andhra pradesh act [indeed, the proceeding sub-sections also are practically in the same terms as sub-sections (1) to (5) of section 28 of the andhra pradesh act], was upheld by a bench of the rajasthan high court. ..... it is obvious that the grounds raised in all these four writ petitions are the same and the legal contentions also which have been raised against the power of the respondents 1 to 3 for detention and confiscation of goods can also be dealt with in ..... in this writ petition are the same as those which have been raised ..... even made an attempt to find out whether the madras provision struck down by the supreme court, and section 28(6) of the andhra pradesh act provide for the same thing, or whether there are any points of distinction. .....
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