Court : Andhra Pradesh
Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)
..... not been passed on by him to any other person : provided that there an application for refund has been made before the commencement of the central excise and customs laws (amendment) act, 1991, such application shall be deemed to have been under this sub- section and the same shall be dealt with in accordance with the provisions of sub-section ..... syed shah mohd. quadri, j.1. a common question regarding the constitutional validity of central excise and customs laws amendment act, 1991 (act 40 of 1991) (for short 'amendment act') arises in these writ petitions, therefore they were heard together and are being disposed of by a common judgment. 2. the question arises in ..... for the refund of the tax for that would result in paying once and getting twice - once from the consumer, having regard or the nature of indirect taxation, and again from the state which collected the tax illegally by way of refund. this is what is termed as unjust enrichment of the manufacturer/producer, importer etc .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD(Cri)367; 2002(1)ALT(Cri)403; 2002CriLJ2990
..... commission thereof.(2) this section applies to--(a) any offence triable exclusively by the court, of session or by the court of a special judge appointed under the criminal law amendment act, 1952 (46 of 1952);(b) any offence punishable with imprisonment which may extend to seven years or with a more severe sentence. (3) every magistrate who tenders ..... the offence is triable exclusively by that court or if the magistrate taking cognisance is the chief judicial magistrate,(ii) to a court of special judge appointed under the criminal law amendment act, ' 1952 (46 of 1952), if the offence is triable exclusively by that court. (b) in any other case, make over the case to the chief ..... it might consider an offer by an accused. that was a case where a pardon was tendered by the special court under section 8(2) of the criminal law amendment act, 1952. when the trial in the case was fixed for various charges of conspiracy, cheating and criminal misconduct, one of the accused by name jagasia made an .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]105STC227(AP)
..... has intentionally departed from a single point system. it must be noted a non obstante clause was added to the beginning of section 5e also by the same amending act. 15. it was argued that if the non obstante clause leads to discrimination, the section can be read down to remove such discrimination and reliance was placed ..... the second line of attack was that the goods which have already suffered tax, would again be liable to tax when involved in works contract and such double taxation is arbitrary. the question of arbitrariness cannot arise in the case of legislation particularly in fiscal statutes. as observed by the supreme court in avinder singh v. ..... from the company at hyderabad to the customer outside particularly when the goods were manufactured to the specifications of the customer. in view of this exposition of the law by the supreme court, such transaction cannot be exluceed from the protection given by section 38. therefore, to the extent that the last portion of this proviso .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002ACJ1328; 2001(3)ALD177; 2001(3)ALT251; [2001(89)FLR959]
..... compensation in the case of non-scheduled injury is required to be done strictly in terms of the provisions of section 4(1)(c) of the act, as amended by amendment act 22 of 1984, and that in the absence of assessment of loss of earning capacity of the workman by a qualified medical practitioner, as required ..... percentage of compensation payable as assessed by a qualified medical practitioner. therefore, non-examination of the doctor who issued medical certificatedoes not satisfy the requirement of law, because the tribunal may not be in a position to determine whether the disablement would lead to total loss of earning capacity or whether the workman suffered ..... and determination, the examination of the doctor to assess the loss of earning capacity in case of non-scheduled injury is essential and an unexceptionable requirement of law. any order of the commissioner without applying the statutory requirement of section 4(1)(c)(ii) and explanation (ii) would be contrary to the statute, and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC274(AP)
..... the commercial activities carries on by the state by itself or by a corporation owned and controlled by it was given a separate status as per the constitutional first amendment act, 1951, amending clause (6) of article 19 of the constitution. hence the classification in favour of a state or in favour of a corporation owned and controlled by the ..... the statute in question. it is necessary to bear in mind the applicability of this dicta so far as the taxation law is concerned. in khandige sham bhat v. agricultural income-tax officer air 1963 sc 591 it was held : 'taxation law is not an exception to this doctrine. but in the application of the principles, the courts, in view ..... order to arrive at the net turnover on which the tax can be imposed. in the latter case, the sales or purchases are exempted from taxation altogether. the legislature cannot enact a law imposing or authorising the imposition of a tax thereupon and they are not liable to any such imposition of tax.' 35. section 38 of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1997ACJ185; 1995(3)ALD809; 1995(3)ALT470; [1997(75)FLR498]
..... issued by the competent medical practitioner, and to pass the order under appeal. 7. let me first consider whether any substantial question of law arise for consideration in this appeal. 8. before the amendment act 22 of 1984, the law did not require that the loss of earning capacity of the applicant-workman should be assessed by a qualified medical practitioner. the legislature in ..... any merit in the preliminary objection raised by the learned counsel for the respondent-workman that no substantial question of law arises for consideration in this appeal. 11. for the same reasons stated by me supra, i also hold that after the amendment act 22 of 1984, assessment of loss of earning capacity, in addition to the determination of the extent of permanent .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1989]74STC336(AP)
..... the selling of unserviceable material and scrap-iron, etc., would be 'business' within clause (i) of the definition of the word 'business' introduced by the amending act. the word 'business' according to clause (i) of that definition would include any trade, commerce, or manufacture or any adventure or concern in the nature ..... by a bench comprising three learned judges being larger one as against two judges' bench which delivered the judgment in district controller of stores v. assistant commercial taxation officer : air1976sc489 , we, therefore, follow the earlier decision. the tribunal, adverting to the activities, nature and objects of the corporation observed : 'in ..... cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes - * * *' 4. we may now advert to the case law on which reliance was placed by both sides. shri reddappa reddy, learned standing counsel for 'apsrtc', placed reliance upon a decision of a division bench of this court .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]87ITR627(AP)
..... be set off against the profits and gains made by him in his individual business. that principle applies in the present cases, even though after the amendment of the income-tax act in 1939, the position of a partner in an unregistered firm may stand on a different footing, a distinction which is not material for the present ..... .6. the learned counsel for the department urged that an association of persons and a member of an association of persons were distinct ' entities ' for purposes of taxation and, therefore, a member of an association of persons was not entitled to claim a set-off of his share of loss in an association of persons against his ..... merely, because the business of the firm is a separate business, and the firm is treated as an assessee. . from section 24(2) of the indian income-tax act it would seem that the indian legislature thought it necessary to anticipate any possible apprehension that a partnership, by being registered. as a registered firm within the meaning of section .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP428; 2004(3)ALD57; 2004(3)ALT267
..... leave of the court was not obtained as postulated under order 8, rule 9 is also not a valid reason to dismiss the counterclaim.45. rule 9 (prior to amendment act 22 of 2002) deals with a situation where the parties to the proceedings intends to take further pleadings subsequent to the filing of the written statement other than by way ..... claim does not come to an end by filing of the written statement once. none of the two decisions deals with a situation as before us and the question of law arising therefrom, namely, whether it is permissible to raise and plead a counter-claim though the defendant has not filed a written statement and has also lost his right ..... . since, already noticed, a counterclaim shall be treated as a plaint and the same is governed by the rules that are applicable to plaints, all principles including the general law of limitation that are applicable for filing of a plaint are also applicable for a counter-claim. in other words, a counter-claim has to be treated as if it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC430(AP)
..... and that such a provision has not been made in the punjab act. the learned government pleader has stated that the punjab act has since been amended prescribing a definite stage for the levy of tax and when the validity of the said amendment act was challenged, the provision as amended was held by the supreme court to have made the stage ..... said entry are discriminatory inasmuch as the dealers in tanned goods have to pay more tax than the dealers in untanned goods. but this difference in the burden of taxation arises on account of the different values of the respective goods, viz., tanned and untanned goods. consequently this does not bring about any discrimination so as to ..... 1959] 35 i.t.r. 339. under the provisions of article 265 of the constitution of india, no tax shall be levied or collected except by authority of law. but where an agreement entered into by the taxing authorities and the assessee, or the undertaking given by the assessee is not covered by the statutory provisions, that .....
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