Court : Andhra Pradesh
Reported in : AIR1968AP108; 1968CriLJ442; [1968(16)FLR228]; (1968)IILLJ493AP
..... and holidays, payment of wages, health and safety. the preamble of the act recites that it is expedient to provide for the regulation of conditions of work in shops, commercial establishments, restaurants, theatres and other establishments and for certain other purposes. chapter i which bears the heading 'preliminary' contains certain definitions and exemptions and we will presently refer to those which are material. chapters ..... ii and iii (sections 7 to 16) enable the state government to fix the opening and closing hours of shops, commercial establishments, restaurants etc. suitable limits relating to daily and weekly hours of work, intervals for rest and spread-over of periods of work and rest have also been fixed. provision has .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP604; (1959)IILLJ257AP
..... restriction if he is stopped from earning his livelihood. the learned judge has further found that the legislature never intended to include within the shops and commercial establishments of the uttar pradesh act those shopkeepers who have no employees and who work themselves alone, with respect to the learned judge i beg ..... the statement of object, that the main object of the act is to preserve and protect persons working for wages in shops in clerical departments of factories and industrial undertakings, commercial establishments etc.the complaint of the writ petitioner is that the provisions of section 11 (1) under which the brothers are being ..... the preamble of the act also states that it was intended to provide some regulation of conditions of work in the shops, commercial undertakings, restaurants, theatres, and other establishments and in certain other matters. therefore the legislation was intended to safeguard certain classes of employees who work for wages in the aforesaid .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]10STC568(AP)
..... the mens rea for the purpose of rule 64 consists in not taking proper care to see that the duties enjoined by the rules concerned are performed.14. the facts establish that the purchases of the goods by the respondents were completed on the dates of exhibits p-4 to p-6 and nothing prevented them from maintaining an account of ..... were therefore punishable under rule 64 of the said rules. the charge was based on the fact that on 26th august, 1957, when their shop was inspected by the commercial tax officer (p.w. 1) and the deputy commercial tax officer (p.w. 2), it was found that they had not entered in their day book (exhibit p-7) (1) items 12 ..... own time for verification of the goods. the question for consideration is whether the respondents have complied with rule 45(1). it is no answer to say that the commercial tax officers did not take action against them for non-compliance on previous occasions or that the respondents have to take some preliminary steps before it is possible to make .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP512; [1961]12STC257(AP)
..... court. in that very case, the order of the customs collector passed on appeal was challenged as being illegal. we are not persuaded that this pronouncement of the privy council establishes the proposition enunciated in (1960) 1 an wr 279. 15. collector of customs v. lala gopikissen, (s) : air1955mad187 relied on by the learned counsel for the respondent ..... the assessment and not to the accuracy of the assessment in point of law. it could not be posited that there is any lack of inherent jurisdiction in the commercial tax officer in levying this tax. it is for the department to determine whether the turnover consisted of purchases or sales. it would not, therefore, he said ..... hence the sales will be effected in the presence of the sellers.' the import of this evidence is that the growers brought the groundnut to the plaintiff's shop and the plaintiff merely acted as a commission agent in effecting the transactions. it may be incidentally mentioned that it was not the plaintiff's case that it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1961)IILLJ526AP
..... rights or privileges are more favourable to him than those to which he would be entitled under this act.the sections of the factories act and the madras shops and establishments act refer red to above contain elaborate provisions regarding the number of hours of work per day, rest period, spread over, total number of hours per week ..... service conditions, it cannot be deemed to be dealing with periods and hours of work or holidays which are specifically fixed under the factories act and the madras shops and establishments act. neither the standing orders act nor the model standing orders, nor any of the orders in ex. m. 10 purport to control any powers of ..... is invalid as it does not conform to the provisions of the industrial employment standing orders act and the standing orders made thereunder, and that the madras shops and establishments act is applicable to the members of the staff and the winter timings are protected by section 50 of the said act and inasmuch as these timings prevailed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP460
..... and, consequently, assessment of pre-dissolution income of the firm after notice only to one of the members would not bind the other members of the firm or association. to establish this position, he cited to us j.c. thakkar v. commissioner of income-tax, central bombay : [1955]27itr658(bom) . commissioner of income-tax v. a.w. figgies and company, : [1953 ..... , a notice under section 46 of the hyderabad income-tax act corresponding to section 34 of the indian income-tax act, issued in the name of 'the hyderabad deccan liquor shop syndicate, c/o. mr. d.d. italia' along with return forms, was directed to be served on d.d. italia and it was actually received by one machusha, an employee .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]50ITR6(AP)
..... and, consequently, assessment of pre-dissolution income of the firm after notice only to one of the members would not bind the other members of the firm or association. to establish this position, he cited to us j. c. thakkar v. commissioner of income-tax, commissioner of income-tax v. a. w. figgies and company and narayana chetty v. income-tax ..... , a notice under section 46 of the hyderabad income-tax act, corresponding to section 34 of the indian income-tax act, issued in the name of 'the hyderabad deccan liquor shop syndicate, c/o mr. d. d. italia' along with return forms, was directed to be served on d. d. italia and it was actually received by one manchusha, an employee .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP236
KUMARAYYA, J.1.The questions referred to this Full Bench for opinion are --1. Whether, on a true construction of Section 25 (1) of the Act, it has application to suits, appeals and applications for execution and proceedings other than revisional in respect of debts not existing on or before the notified date under Section 11 of the Act pending in any civil or revenue Court involving questions set out in that Section?2. Whether in execution proceedings relating to decrees obtained in suit filed after the notified date, the Court could go behind the decrees passed and trace the history of the transactions which resulted in the liability under the decree?3. If the answer to question No. 1 is in the affirmative, whether Section 25 (1) of the Act has to be struck down as violating Articles 14 and 19(1)(f) of the Constitution?The Act mentioned in question No. 1 is the Hyderabad Jagirdars Debt Settlement Act (XII of 1952).2. The above questions have arisen in a civil revision petition preferr...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]15STC299(AP)
..... is directed againt the order of the andhra pradesh sales tax appellate tribunal dismissing an appeal brought by the petitioner against the decision of the deputy commissioner of commercial taxes, anantapur.2. the assessee, messrs guduthur thimmappa & son, is a firm of merchants carrying on business in cotton and cotton seeds at adoni, ..... authority allowing exemption in respect of sales to amarchand aggregating to rs. 3,61,663 with the qualification indicated above and remitted the case to the commercial tax officer with the following observations: the assessing authority should first examine all the facts of the case, books of account and documents in evidence ..... obviously for correcting the mistakes committed by the department. in this case, the appellate tribunal instead of enhancing the assessment remanded the case to the commercial tax officer to investigate into the matter on the material available to him. if really it is competent for the appellate tribunal to enhance the assessment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1967]19STC210(AP)
ordergopal rao ekbote, j.1. the petitioner is a dealer in pulses, paddy, rice etc., and carries on his business at vijayawada. the assistant commercial tax officer, vijayawada, visited the petitioner's shop on 4th july, 1957. he found in his inspection two bills evidencing the purchase and sale transactions. the first related to rs. 4,496.75 np. of 2nd july, 1957 .....
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