Court : Andhra Pradesh
Reported in : 2005(5)ALD682; 2005(4)ALT684
..... india. in view of the afore said facts and circumstances of the case, the said judgment only applies to the state government undertakings, corporation and projects, but not the non-statutory bodies like primary agricultural co-operative societies.41. the learned counsel for the petitioners sri g.v. shivaji placed reliance in the case of ..... me in w.p. no. 4213 of 1999, upholding the order passed by the divisional co-operative officer, kurnool, directing the president, done primary agricultural co-operative credit society to terminate the services of a clerk working in the society on the ground that he was appointed in the year 1995, violating section 116 ..... administration as a welfare measure to inculcate, thrift and cooperative spirit in the management of the co-operative societies, distribution of essential commodities and lending of credit facilities etc., to the members of the societies. the societies are formed at railway junctions and the working of the societies is supervised by the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2005]144TAXMAN51(AP)
..... ordered to be considered for collection of tax are bamboo, eucalyptus and pepper. as these items are the products as a result of the agricultural operations carried on by the petitioner-corporation, they cannot be treated either as timber extracted from forest or as forest produce, therefore, he sought for setting aside the impugned order of ..... tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such failure, be liable to pay the tax to the credit of the central government in accordance with the provisions of sub-section (3).(7) without prejudice to the provisions of sub-section (6), if the seller ..... consequential action against the seller who fails to collect the tax, in the light of the judgment of the apex court in the case of fertilizer corporation of india limited v. state of bihar : [1988]2scr148 , wherein it was held that while interpreting taxation statutes, machinery provisions are to be interpreted liberally and generously so .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2005)195CTR(AP)81; [2005]272ITR245(AP)
..... ordered to be considered for collection of tax are bamboo, eucalyptus and pepper. as these items are the products as a result of the agricultural operations carried on by the petitioner-corporation, they cannot be treated either as timber extracted from forest or as forest produce, therefore, he sought for setting aside the impugned order of ..... tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such failure, be liable to pay the tax to the credit of the central government in accordance with the provisions of sub-section (3).(7) without prejudice to the provisions of sub-section (6), if the seller does ..... action against the seller who fails to collect the tax, in the light of the judgment of the apex court in the case of fertilizer corporation of india limited v. state of bihar [1988] 68 stc 158 wherein it was held that while interpreting taxation statutes, machinery provisions are to be interpreted liberally and generously .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(4)ALD91; 2000(3)ALT703
..... doubt, the division bench has drawn a distinction in the indian bunk's case between a corporation created under a statute and a corporation created by a statue. in that case, the question was to exclude the applicability of the andhra pradesh agricultural relief act from the purview of the banking regulations act- the division bench was called ..... not by itself constitute the zilla parishad. but, it enables - nay obligates the government to constitute a zilla parishad for a district. both the corporations established by or under central or state act are within the meaning of clause (e) of section 18 of the tenancy act. that is why, in surapa raju's case (supra), ..... as mentioned earlier one of the dictionary meanings given to the word 'held' is, 'lawfully held'. in webster's new twentieth century dictionary (second edition), it is stated that in legal parlance the word 'held' means to possess by 'legal title'. in other words the word 'held' is technically understood to mean to possess by legal .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(5)ALT315
..... at 27c 81.05. cod 227.0------------------------------------73. in regard' to municipal corporation, vijayawada, it is stated that the corporation has constructed stp of 6 mgd capacity and at present the corporation is utilizing 4.5 mgd capacity only. the corporation is utilising the treated effluents for on land irrigation (gunia grass) over ..... environment hazard till the government acquires such private lands under the provisions of the wild life protection act. the right to do traditional agriculture without using pesticides and chemicals is also permitted. the encroachment activities are directed to be removed forthwith. the final notification has taken sufficient ..... undertaking prawn culture in the lake area. for several years the inhabitants of the bed and belt villages sustained heavy losses on agriculture and they started converting agricultural lands into fish tanks. there was no statutory prohibition for such conversion. prawn culture is eco-friendly. when the revenue authorities .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1989AP81
..... co-operative society, the state cannot tell them not to associate with one another; it cannot disband such association. from this point of view, section 11 clearly violates the right guaranteed by article 19(1)(c). the appellant in the writ appeal is an association of all the primary agricultural credit co-operative societies; they ..... the society as such cannot make the said complaint, inasmuch as the fundamental rights guaranteed by article 19(1) are available only to citizens, and not to corporations, and then proceeded to observe : 'the provisions in the act govern the duties and privileges, rights and liabilities, property and funds, the audit inspection and ..... of the advancement of the cooperative movement. the process of amalgamation and division or reorganisation of co-operative societies relates only to structural alterations in the corporate bodies and cannot be construed as a restriction on the right guaranteed to the citizens by article 19(1)(c).' it was further observed : 'it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1977AP322
..... .00e. class trader and/or commission agent. trader whose purchases or sales exceed a value of rs. 15,000/-. per annum.5.0027. we may state in this connection that in regard to markapur agricultural market committees, the maximum rate is only rs. 60/- while the other corresponding rates are rs. 40/-, rs. 25/-, rs. 10/- and rs. ..... under the act. it cannot, therefore be said that the power to levy property tax in that case was so unbridled as to make it possible for the corporation to levy it in an arbitrary manner. their lordships further observed (at page 2105) as follows:-'in all statutes dealing with local administration, muncipal authorities have inevitably ..... sought to be achieved viz., the services that have to be rendered by the market committee to the various traders. the licence fee so collected would be credited to the market committee fund and would be spent only for the purposes mentioned therein viz., for improving the conditions of market, weighment and the storage facilities .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP283; 2004(1)ALD724; 2004(3)ALT536
..... rs. 5.00 crores as long term investment duly routing them through a. p. state co-operative bank. para 3 of the scheme gives details of payments to the depositors after the funds are received from deposit insurance credit guarantee corporation ('dicgc' for brevity). the amount of interest outstanding on deposits above rs. 1.00 ..... especially when the petitioners have made substantial payments to the bank even while writ petitions are pending before this court.23. the learned government pleader for agriculture and co-operation ms. b. vijayalakshmi submits that as the fourth respondent already passed awards against petitioners, they are not entitled to claim the benefit under ..... charge proposed to the goap to reduce number of installments. the government considered the request made by the bank and issued g.o. ms. no. 117 agriculture and co-operation (co-op.iii) department, dated 21.5.2003. petitioners made only an application without enclosing the statement of account and without payment towards .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1991AP112
..... operative societies act of 1964 by a.p. amendment act 1 of 1987. consequent upon such amendment, the functions were entrusted to the re-organised primary agricultural credit societies which are affiliated to the district co-operative central banks. the primary bodies continued to borrow both long term and short term loans from the ..... stated as follows:--'it is submitted with reference to para 24 that the petitioners are confusing the terms of general body and managing committee. general body of the society consists of all members as per s. 2(j) of the andhra pradesh co-operative societies act. the members ofthe district co-operative central bank are primary agricultural credit ..... of a.p. cooperative societies act, 1932 for the purpose of registration of the bye-laws. such registration having been done, the bank acquired a corporate status and it is governed by the provisions of the formation act and the scheme alone. there are no disqualifications under the a.p. co-operative societies .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1994AP170; 1993(1)ALT608
..... case is not excessive and thereby rebut the presumption raised by explanation (i) to section 3.23. in general and credit corporation (india) ltd. v. venkata rama rao, : air1959ap433 , the learned judges stated that the relevant consideration to rebut the presumption that the interest is excessive is to adduce evidence regarding the prevailing rates of ..... connection, the learned judges had to consider whether the life insurance corporation is exempted from the provisions of act iv of 1938 and whether the relief can be granted to the agricultural debtor.62. while dealing with the said case, the learned judges stated that under sub-section (1) of section 7 of the act ..... of the usurious loans (madras amendment) act, 1936. the prohibition contained in section 21-a of the regulation act makes no distinction between an advance for agricultural purpose and commercial purpose. it equally applies to all advances made by commercial banks to its debtors. it may be that in the actual determination of .....
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