Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 11 omission of second schedule Court: andhra pradesh Page 13 of about 211 results (0.131 seconds)

J. Gopalan Vs. Municipal Corporation of Hyderabad and Others

Court : Andhra Pradesh

Reported in : AIR1996AP371; 1996(1)ALT600

..... as a reasonable rest tiction on the relevant fundamental right, just as they did uphold any law implementing a directive principle. even before part iva was in troduced by the constitution (42nd amendment) act, 1976 the supreme court in chandra bhavan v. state of mysore, air 1970 sc 3042 ..... duties of the citizens set out i.n article 51a of the constitution. part iv a has been added by the constitution (42nd amendment)' 1976 in accordance with the recommendations of the swaran singh committee, clause; (g) of article 51a provides that it shall be the ..... the matter in entry 21 is 'the fulfilment of any obligation imposed by or under the act or any other law for the time being in force'. the duty cast on the corporation under section 112 is obligatory. section 113 of the ..... act provides that the corporation shall make payments at such rates and subject to such conditions .....

United Steel Allied Industries Pvt. Ltd. Vs. Fairgrowth Financial Serv ...

Court : Andhra Pradesh

Reported in : 1997(3)ALT295; [1998]94CompCas212(AP)

..... or 'concurrent list', as it is called. it appears to us, however, that the subject of the law as in section 9a of the special court (trial of offences relating to transactions in securities) act, as introduced by the amendment act no. 24 of 1994, has been misunderstood. this section has envisaged the special court in lieu of the ..... de novo as the special court may deem fit. (3) on and from the commencement of the special court (trial of offences relating to transactions in securities) amendment act, 1994, no court other than the special court shall have, or be entitled to exercise any jurisdiction, power or authority in relation to any matter or claim ..... or other legal proceeding (other than an appeal) pending before any court immediately before the commencement of the special court (trial of offences relating to transactions in securities) amendment act, 1994, being a suit, claim or proceeding, the cause of action whereon it is based is such that it would have been, if it had arisen after .....

The South Indian Sugar Mills Association, Andhra Pradesh and ors. Vs. ...

Court : Andhra Pradesh

Reported in : AIR1972AP75

..... factories and also the higher wages to the factory labour. skilled and unkilled, and managerial expenses, which have shot up.5. section 3 (3-c) of the second amendment act. 1967 may now be noticed in order to determine whether the guidelines laid there were followed by the central government in fixing the 'levy prices' of sugar:---'where any producer ..... 1-3-1970, in exercise of the powers vested in it under sub-sc. (3-c) of s. 3 of the essential commodities (second amendment) act, 1967 (act 36 of 1967) (hereinafter referred to as the act) fixing the ex-factory prices of 'levy sugar' per quintal gradewise has been challenged. even if the section is held to be valid, it is ..... 10.50 per quintal of sugar, which, it considered, would be fair and reasonable. this margin or return of rs. 10.50 is to cover interest on capital, profit, taxation and the like.4. it is the case of the petitioners that the statement and particulars given by them would show that the 'levy prices' of sugar fixed do not .....

K.R. Srinivas Vs. Dharmavaram Sridevi

Court : Andhra Pradesh

..... bodily or mentally) or a reasonable apprehension of it to constitute cruelty. 11. the provision in clause (ia) of section 13(1), which was introduced by marriage laws amendment act, 68 of 1976, simply states treated the petitioner with cruelty. the object, it would seem, was to give a definition exclusive or inclusive, which will amply meet ..... every particular act or conduct or and not fail in some circumstances. as held by the supreme court in praveen mehta v. inderjit mehta (2002 (2) hlr 513 (sc)), by the amendment the legislature must, therefore, be understood to have left to the courts to ..... her marriage with the respondent. 27. hence, after hearing the learned counsel on either side and after going through the impugned judgment and the relevant proposition of law, we are of the opinion that the lower court appreciated the evidence on record in right perspective and rightly allowed the o.p. therefore, we are in .....

G. Narasimha Murthy Vs. District Collector and ors.

Court : Andhra Pradesh

Reported in : 2006(3)ALD370; 2006(3)ALT433

..... union of india : [1981]1scr206 , five-judge constitution bench of this court had to consider the validity of certain provisions of the constitution (42nd amendment) act, 1976 which, inter alia, excluded judicial review. the judgment for the majority, delivered by chandrachud cj for four judges, contained the following observations:.our ..... any authority for deciding a dispute. (paras 322 and 323). beg j. held that the power of courts to test the legality or ordinary laws and constitutional amendments against the norms laid down in the constitution flows from the supremacy of the constitution which is a basic feature of the constitution. (para ..... be difference of opinion.' it seems clear, however, that since 'the conception of freedom of trade, commerce and intercourse in a community regulated by law presupposes some degree of restriction upon the individual', that freedom must necessarily be delimited by considerations of social orderliness. in one of the earlier australian decisions .....

Spares Corporation Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Reported in : [1995]97STC645(AP)

..... sales tax under the bengal motor spirit sales taxation act, 1941. the appellants' contention was that the sales were made in the course of export of aviation spirit out of the territory of india. therefore, such sales would not fall within the explanation (explanation to clause (1) is since omitted by constitution (sixth amendment) act, 1956) to sub-clause (a) of ..... the territory of india; or (iii) in the course of inter-state trade or commerce. explanation. - the provisions of chapter ii of the central sales tax act, 1956 (central act 74 of 1956), shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-state trade or commerce or outside a ..... 69 for purposes of export, the same cannot be treated as 'export' for purposes of section 5(1) of the central sales tax act. in this view of the matter, we find no error of law in the order of the tribunal under revision. the tax revision cases are without any merit. they are accordingly dismissed but, in the .....

T. Venkata Krishnaiah and Co. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1974]93ITR297(AP)

..... same tax ..... the constitution doesnot contain any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation ...... if any doubletaxation is involved the legislature itself has, ..... same either before the appellate assistant commissioner or the tribunal. we have therefore to confine in this reference to the question whether the income-tax officer is competent in law to levy the penalty under section 271(1)(a) on the facts and in the circumstances of the case. as observed earlier the assessee has a statutory duty ..... 1971, by a division bench of this court of which one of us (myself) was a party. therein it was observed thus : ' the mere fact that the law gives him a further chance to file a return under section 139(1) does not absolve him from his liability to be penalised under section 271(1)(a) for the .....

Union of India and ors. Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Reported in : 1996(2)ALT929; [1996]103STC34(AP)

..... its own sphere in spite of article 372. the result is that article 278 overrides article 372; that is to say, notwithstanding the fact that a pre-constitution taxation law continues in force under article 372, the union and the state governments can enter into an agreement in terms of article 278 in respect of part b states depriving ..... was not admissible at the trial and reliance was placed upon the words 'subject to the provisions of the indian evidence act, 1872' introduced into section 288 of the code by the amending act if 1923. by the said amending act the evidence of a witness taken before a committing magistrate was made evidence in the case if the witness was produced ..... , visakhapatnam has moved this court under article 226 of the constitution of india for a declaration that section 2(e) of the a.p. general sales tax act, as amended by act 18 of 1985, is ultra vires the constitution of india as well as arbitrary and a consequential direction to refund to them rs. 4,45,077.38 being .....

i. T. C. Classic Finance and Services Vs. Commissioner of Commercial T ...

Court : Andhra Pradesh

Reported in : 1995(1)ALT563

..... liable to pay sales tax on the value of the goods supplied by him. the law commission of india considered all these matters in its 61st report and recommended certain amendments to the constitution of india, in consequence of which, parliament enacted the constitution (forty-sixth amendment) act, 1982, by which clause (29a) was inserted in article 366. it reads : ..... such an eventuality, it must be read down as excluding inter-state transactions. 17. the second contention urged by the learned counsel is that the pattern of taxation under the act is to subject every commodity to tax only at one point. the hiring, according to the learned counsel, being a second sale, the charges collected by ..... [vide clause (29a) of article 366] and they cannot be treated separately for the purpose of taxation after the definition of 'sale' was amended by act 18 of 1985. as the basic norm regulating the tax structure under the act is confined to levy of tax at a single point, levy of tax on a second sale in .....

Gorantla Butchaiah Chowdary and ors. Vs. State of Andhra (Now Andhra P ...

Court : Andhra Pradesh

Reported in : [1958]9STC104(AP)

..... words 'first purchase' in item (viii) are so vague that they cannot afford a basis for taxation. we do not see any justification for this comment. item (viii) cannot be read in vacuum. items (vii) and (viii) are added by the amending act in section 5, after item (vi). section 2(b) defines 'dealer' to mean 'any ..... classification, the existence of that state of facts must be assumed. briefly stated, whether it is a taxation law or any other law, it must satisfy the test of the equality clause. but, in the case of tax laws, presumably in view of their importance for the good administration of the country, a larger discretion is given ..... been enforced upon the states'.22. the aforesaid principles guide more the perspective or the approach rather than introduce any modification in the fundamental principles governing the law of classification.23. where a state statute imposed higher tax on bank deposits outside the state than upon similar deposits within the state, the classification was justified .....