Court : Andhra Pradesh
Reported in : [1963]50ITR6(AP)
..... income-tax of the pre-dissolution income of an association which has been dissolved before initiation of assessment proceedings can, under section 44 of the income-tax act, 1922 (before amendment in 1958) only be made on the persons who were members of the association at the time of dissolution as assessees, so that they may be jointly ..... the tax on the profits of a firm or association of persons, which has been dissolved or discontinued, to be got by the department and prevents avoidance of taxation by the discontinuance of the firm. it creates a fiction that for the purpose of collecting tax on the profits made before disruption of the business, the association ..... status of an 'association of persons'.the further appeal to the income-tax appellate tribunal by the assessee succeeded. the contention that the assessment was bad in law as it was made on an association of persons admittedly defunct on the date of assessment without service of notice on all the members found favour with the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP443
..... escaped income during the war years could no longer be charged by adopting the procedure laid down in the taxation on income (investigation commission) act on the ground of non-disclosure of material facts.10. section 34(1)(a) of the act as amended in 1948 and as it stood then could not at the time help the department to achieve the object ..... (1-a).'13. with great deference to the learned judges, we express our dissent from this dictum. we have already indicated earlier that by the time this provision of law came into being, the period of limitation prescribed for starting reassessment proceedings under clause 1 (a) bad lapsed except as respects the accounting year 1946-47.14. in this ..... to 31-3-1941 whether some of them are war years or not, could also be gleaned from sub-section (4) of section 34 added by the indian income-tax (amendment) act, 1959.20. that sub-section recites:'a notice under clause (a) of sub-section (1) may be issued al any time notwithstanding that at the time of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD418; 2000(2)ALT83
..... of the service of the notice under section 12 in either case i.e., irrespective of the fact whether the limitation has to be under the a.p. amendment act or under the land acquisition act, when the claimant was notpresent before the collector at the time of making the award. it is two months from the date of service of the notice ..... the time when the award was made, while in other cases within two months from the date of service of notice under section 12(2) as amended by the land acquisition (a.p. extension and amendment) act no.xx of 1959 considered that the view taken by the division bench of this court in writ appeal no.1478 of 1994 decided on 7 ..... for seeking reference within six months from the date of the award in view of the law laid down by the supreme court referred to in the earlier part of the judgment.31. in view of a.p. state amendment to section 18(2)(b) of the act and the state substituting the provision for section 18(2)(b)it is categorically discernible .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP160
..... more than the difference between such sum and the amount to which he is otherwise liable for the profession tax for the half year under this act.' by the amending act x of 1930, section 92 was omitted and section 93 was recast. the new section 93 has already been extracted earlier in this judgment. in ..... taxation in respect of their interest in the company. that result was achieved by the qualifying phrase 'not liable to the companies' tax' being inserted after the words every person 'the learned judge observed with respect of the amendment of the definition of 'company' by madras act 10 of 1930 as follows (at page 299):'.........the definition of 'company' has been by the amendment act ..... 'every person not liable to the companies' tax'. in 1930, the madras legislature passed act 10 of 1930 amending the two sections by which section 92 was omitted altogether and section 93 was refrained so as to provide for taxation of person as well as company under the same section 93. the new rules 17 and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(5)ALD53; 2003(1)ALT484
..... the government to enact or promulgate particular provision in a particular way, yet this court feels it appropriate to suggest to the government to make suitable amendment tosection 3, rule 7 under regulation 7(1) in consonance with the theme of the indian medical council and to avoid further complications, in addition to ..... further r-3 is awarding grades in p.o. course is as directed by the indian medical council under the act if that is the case, the state government and r-3 should have suitably amended the sections, rules and regulations incorporating grades obtained in p.g. course as first preference, still there is time ..... the learned counsel for the petitioner that section 3 of the a.p. educational institutions (regulation of admissions and prohibition of capitation fee) act, 1983 (for short 'the act') regulates the admission into educational institutions and it provides that admission to the educational institutions shall be either onthe marks obtained in the qualifying examination .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]60STC14(AP)
..... lal v. shri manmohan singh [1977] 40 stc 238 (fb) sub-sections (7) and (8) of section 14-b of the punjab general sales tax act, 1948 as amended by the punjab general sales tax (amendment) act of 1974 (act 9 of 1974) were challenged, as beyond the competence of the state legislature. under section 14-b(1) of the said ..... trade, commerce and intercourse guaranteed under article 301 of the constitution of india. just as inter-state trade, commerce must play its way and be subject to taxation of persons engaged in such inter-state trade or commerce are equally subjected to all recovery measures. thus, the power of seizure and confiscation is a necessary ..... authority running counter to the reasoning and result reached, it may not have the sway of binding precedents ........................................ a prior decision of this court on identical facts and law binds the court on the same points in a later case.' the bench, which decided w.p. no. 3515 of 1970 (kotha rama doss v. deputy commercial .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1994]92STC34(AP)
..... 319. it is necessary to refer to this decision in detail. the supreme court considered item (iv) of section 14 of the central act after amendment as substituted by the central sales tax (amendment) act, 1972. (there were no material alterations to the said item subsequently). in that case, the supreme court has observed as follows : ' ..... not commodities which are 'finished products for use'. in deccan engineers case [1992] 84 stc 92, this court has referred to the decision of the west bengal taxation tribunal in indian wire & steel products case [1991] 80 stc 21 and observed as follows : 'it has been clarified by the tribunal, after referring to ..... is palpably erroneous and contrary to the well-settled principles of judicial interpretation and administration. ............we therefore, hold that it is impermissible for a court of law to ignore the parliamentary enactment and treat wire-rods and wires as one commercial commodity, whether the word 'and' and conducting wire-rods with wires is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(2)ALT639
..... cess collected in any panchayat area amongst the zilla parishad, panchayat samithis and panchayat. by the district boards and panchayats (andhra pradesh amendment) act, 1961, an amendment was introduced to section 78 of the district boards act by substituting the words '31 naye paise' for the words '12 naye paise'. a new section--section 92 was substituted for the ..... to levy land-cess at more than 12 paise per rupee on the annual rent value of occupy lands. according to the division bench, the amendment to the district boards act by various enactments referred to above which had the effect of enhancing the cess initially to 31 naye paise and thereafter to 18 paise were of ..... by them, levy within the area under its jurisdiction or part thereof, taxes for the purposes of this act, at such rates as may be considered necessary, as an addition to the taxation levied in such area or part under law for the tune being in force governing gram panchayats under all or any of the following heads, namely .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]36STC32(AP)
..... the place of refund the word 'reimbursed' has been substituted. exactly on the same lines the proviso in section 6 of the andhra pradesh state law was amended by the amendment act of 1974.13. the foregoing discussion, unaided by decided cases, leads to the conclusion that hides and skins, tanned or untanned, are not generally exempt from tax ..... the scope of the various provisions and come to the conclusion that hides and skins are not generally exempt and are caught in the net of taxation. it is true that the law forbids retention of two taxes on declared goods. that is why reimbursement is provided for, but that is only after levy and collection. the remedy ..... to whom exemption is granted and during the period for which exemption is granted. since there was a clear notification in this case totally exempting the particular goods from taxation, the conclusion arrived in this decision does not help the assessee, who is before us. we may also point out that this is the decision referred to by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]44STC1(AP)
..... 12. item 12 did not exist in the second schedule till 1974. by virtue of section 14 of the a.p. general sales tax (second amendment) act, 1974 (act 5 of 1974), an amendment to the second schedule was effected with effect from 1st march, 1974, whereunder items 11 to 18 were added. item 12 then introduced reads thus:description ..... and, when the former has been taxed, the latter cannot be separately taxed. (3) in any case, when two views on the meaning of an entry in taxation law is possible, the courts should adopt that view which is favourable to the assessee. it is immediately seen that the first two points overlap each other. a supplementary ..... belonging to the category of 'cashewnuts'. sri dasaratharama reddi, also appearing for some of the petitioners, reinforced the aforesaid arguments by pointing out that after the 1974 amendment, taxation was intended to be levied on cashewnuts at a single point and that both cashewnuts and kernel are used in item 12 to remove ambiguity.6. in the .....
Tag this Judgment!