Court : Andhra Pradesh
Reported in : [1989]179ITR442(AP)
..... to proceed against that property, though ostensibly sold to the certified purchaser, on the ground that it is liable to satisfy a claim of such third person against the real owner.' 13. section 281a of the income-tax act was inserted by the taxation laws (amendment) act, 1972. it contained a provision similar to the one contained in section 3(1) of the impugned act. according to it, no suit to enforce any right in respect of any property held benami, whether against the person in whose name the property is held or against any other person, shall .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(2)ALD1; 2004(1)ALT659
..... may be specified in such law, and no such law shall be deemed to be an amendment of this constitution for the purposes of article 368. article 243n continuance of existing laws and panchayatsnotwithstanding anything in this part, any provision of any law relating to panchayats in force in a state immediately before the commencement of the constitution (seventy-third amendment) act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature ..... the government to make rules providing for exemption of special classes of houses from taxes, the manner of ascertaining the annual capital value of the houses or the categories into which they fall for the purpose of taxation, persons who shall be liable to pay taxes, grant of exemption from the taxes on grounds of poverty, grant of vacancy and other remission and the circumstances in which and the conditions subject to which houses constructed, reconstructed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(2)ALT611
..... in management' means the change in the management by way of transfer of shares or amalgamation or transfer of the business of the company.section 3(3)(g) & (h) of the act would assume some importance and it is pertinent to note that section 3(3)(h) of the act has been introduced by the enforcement of security interest and recovery of the debts laws (amendment) act 2004. section 2 of the act deals with definitions and section 2(b) defines 'asset reconstruction' as:unless the context otherwise requires 'asset reconstruction' means acquisition by any ..... 08,843/- as on 31-3-2003 which had subsequently got aggravated to rs. 2,44,49,98,645/- as on 31-3-2006. the earnings generated during the year 2006, even before the adjustment of depreciation, amortization/taxation, was not sufficient to service the interest and finance charges and therefore s.p.g.l. was not in a position to service the principal and interest amount. it is pertinent to note that the secured loans taken by s.p.g.l. had .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... , the following proviso shall be substituted, namely:-'provided that this section shall not apply-(a) to any such business as aforesaid which was in the course of being transacted on the commencement of clause (iii) of section 42 of the banking laws (amendment) act, 1983, so, however, that the said business shall be completed before the expiry of one year from such commencement, or(b) to any business as is specified in pursuance of clause (o) of sub-section (1) of section 6;'(fii ..... constitutional scheme though overlapping problem present themselves even as regards entries in the exclusive (union and state) lists, with regard to taxation entries there is a careful and comprehensive demarcation of the fields of legislation and there is no overlapping anywhere in the taxing power and the constitution-grants independent sources of taxation to the union and the states. the taxing powers of the union and states are thus mutually and wholly exclusive and these entries must be construed with .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(4)ALD210; 2006(4)ARBLR75(AP)
P.S. Narayana, J.1. The profession of law is called a noble profession. It does not remain noble merely by calling it as such unless there is a continued, corresponding and expected performance of this noble profession observed the Apex Court in Satish Sharma v. Bar Council of A.P. 2001(2) SCC 365. In Ramon Services Pvt. Ltd. v. Subhash Kapoor 2001(1) SCC 118, the learned Judges held that the lawyers are a force for the preservance and strengthening of Constitutional Government as they are guardians of the modern legal system. While dealing with the locus standi of lawyers in maintaining the Public Interest Litigation in relation to the matters concerned with the independence of judiciary in S.P. Gupta and Ors. v. President of India and Ors. : [1982]2SCR365 , it was held that there can be no doubt that the practising lawyers have a vital interest in the independence of the judiciary and if any unconstitutional or illegal action is taken by the State or any public authority which has th...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(1)ALT112
Ghulam Mohammed, J.1. These two writ petitions are filed praying this Court to declare provisions of the Wakf Act, 1995 (Central Act 43 of 1995) particularly Section 14 of the Wakf Act, unconstitutional, arbitrary and violative of Articles 14, 25 and 26 of the Constitution.2. WP No. 11349 of 1996 is filed by the Association of AP Saj jada Nasheens, Mutawallies & Khidmat Guzaran of Wakfs, Dargah Hazrath Shaikh-ji-hali, Urdu Shareef, Hyderabad, represented by its President Soofi Shah Mohd. Sabir Ali and WP No. 11728 of 1996 is filed by All India Shia Organization, Yakutpura, Hyderabad, represented by its Joint Secretary Mirza Mehdi Ali Baig. Since the relief sought for in these writ petitions is the same, they are taken up together for hearing and are being disposed of by a common judgment.3. The facts in WP No. 11349 of 1996 are adverted to. It is stated that prior to the enactment of the Wakf Act, 1995, the Union Legislature had enacted the Wakf Act, 1954 and the provisions of the said...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(4)ALT71
..... necessary occupancy certificate to the owner or the individual as the case may be.a.p. municipalities act, 1965:218-a. notwithstanding anything in the act, the municipal commissioner may regulate and penalize the constructions of buildings, made by owner, or by an individual as the case may be unauthorisedly or in deviation of the sanctioned plan as on the date of commencement of the andhra pradesh municipal laws and urban areas (development) (second amendment) act, 2008 as a one time measure, as per the procedure and by levying such penal ..... power vested in the commissioner and the said go is unchannelised, vague and it is alleged that by this method the corporation is collecting security deposit from the builders as well as the penalization charges from the occupiers resulting in double taxation. he also contends that under rule 8 small flats are not exempted.wp. no. 6562 of 2008:48. this writ petition is filed by a political party in public interest seeking declaration that the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2009AP59; 2009(1)ALT684
B. Prakash Rao, J.1. The petitioner herein, who is a Mayor of the Municipal Corporation of Nellore files this writ petition seeking for a Mandamus declaring the action of the Government in initiating proceedings to remove her from the said office, as illegal and violative of Article 14 and 21 of the Constitution of India apart from being violative of principles of natural justice and further vitiated by malice in law and tainted with mala fides while seeking a declaration primarily that Section 639-B of the Hyderabad Municipal Corporation Act 1956 as unconstitutional, consequently to hold that the action of the government in initiating the impugned proceedings vide Memo No. 6929/Elec.II/2008, dated 13-06- 2008 as void and to set aside the same.2. The facts giving rise to the present proceedings are that the petitioner was elected as Corporator from Ward No. 38 of the Nellore Municipal Corporation in the elections held on 24-09-2005 and subsequently she got elected unanimously to the po...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(4)ALT431:AIR2009NOC2482(A.P)(F.B).
..... the like manner and subject to the like sanction and conditions, if any, to add to, amend, vary or rescind any notifications, orders, rules or by-laws so issued... under section 4a(2) government can by issuing notifications from time to time alter the principal market yards which have been set up and which did not exist before the passing of the amending act.we agree. any other construction may frustrate the very object of the legislation ..... notified area providing facilities to store or sell 'ghee' and no infrastructure had been created by it to facilitate trading in 'ghee'. the market committees concerned are empowered to implement the provisions of the act for the benefit of the agriculturists in the area. this enactment is not intended to be a measure of taxation. section 12 of the act provides for levy only for the marketing and other facilities and the market committee provides elimination of middlemen. it is also the case of the petitioner that the government issued g.o.ms. no. 286 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(3)ALD370; 2006(3)ALT433
P.S. Narayana, J.1. The question of the power of the Andhra Pradesh Administrative Tribunal (in short hereinafter referred to as 'A.P.A.T.') to condone the delay beyond the period specified under Rule 17 of the Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 (in short hereinafter referred to as 'Rules' for the purpose of convenience) beyond the period of 30 days specified had been referred to the Full Bench in the light of the decision of yet another Full Bench in G. Narsimha Rao v. Regional Joint Director of School Education, Warangal and Ors. : 2005(2)ALT469 (FB), wherein it was held that A.P.A.T. has no jurisdiction to condone delay in filing review application in the light of the language of Rule 19 of the Rules.2. Several writ petitions are being filed as against the orders of A.P.A.T. wherein the applications moved beyond time under Rule 17 are being dismissed on the ground that A.P.A.T. has no power to condone delay beyond the specified period.3. Sri Rama Rao, the...
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