Court : Andhra Pradesh
Reported in : AIR1960AP246
..... the officers to register the dealer, it has used the word 'shall'. in dealing with the topic of registration of dealers under the madras sales of motor spirit taxation act, 1939, the word 'may' is used when the legislature intended to confer: a discretion in the officer.29. another consideration which is pertinent in this context ..... or refuse to register is vested in the registering officer. that rule is in these words :'every order of the registering authority refusing to grant or amend a registration certificate shall be in writing and shall state the reasons for such refusal. a copy of such order shall be communicated to the applicant.'in ..... powers on officers authorised by the state government to inspect accounts etc. section 10 provides for penalties for disobedience of the provisions of the sections or the lawful directions issued by the authorities concerned. section 11 provides for confiscation of motor spirit in certain contingencies. under section 26, power is vested in the state .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP123
..... welfare of the residents of the three gram panchayats.now, therefore, in exercise of the powers conferred under s. 3 (2) (f) of the andhra pradesh gram panchayats act, 1964, as amended, read with g. o. ms. no. 64 panchayat raj dated 30-1-64 and under r. 12 (1) (ii) of the rules issued in g.o. ..... with the neighbouring vijayawada municipality. all the three gram panchayats objected to the proposal on the ground that their merger with the municipality would result in enhanced taxation with no proportionate increase in civil amenities.after careful examination of the matter, it is considered that the objections by the gram panchayats which have opposed the ..... respective costs.23. oral applications are made for leave to appeal to the supreme court in these writ petitions. we do not consider any substantial question of law of general importance required to be considered by the supreme court is involved in these writ petitions. the applications are rejected.24. oral applications for suspension of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1968]22STC540(AP)
..... are direct. in collector of customs v. n. sampathu chetty (1962) 1 s.c.j. 68 while considering the constitutional validity of the amended section 178-a of the sea customs act (8 of 1878), whereby goods are seized in the reasonable belief that they are smuggled goods and that the burden of proof is on the ..... in which the constitutional validity of section 178-a was considered, had held that it is not discriminatory in character and does not violate the equal protection of laws guaranteed in article 14 of the constitution. the further question whether section 178-a violates article 19(1)(f) and (g) was not considered in the previous ..... the first of the cases was dealing with income-tax evaders, specified in sub-section (4) of section 5 of the taxation on income (investigation commission) act, 1947, and section 34 of the indian income-tax act, 1922. these two classes of persons, their lordships held, have similar characteristics and similar properties, the common characteristics being that they .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC110(AP)
..... or commerce, the person dealing in it is entitled to the benefits of section 15 of that act and inasmuch as under the east punjab general sales tax act, 1948, as amended by punjab act no. 7 of 1948, the person has to pay additional tax, the law imposing that tax is invalid and that therefore the petitioners were only liable to pay tax not ..... central sales tax act, 1956, and that they were not liable to pay any tax when they sold their goods outside the state and were liable to pay tax at 2 per cent. only when they sold their goods inside the state it was held by the punjab high court in raghbir chand som chand v. excise and taxation officer [1960] ..... 11 s.t.c. 149 'that ginned and unginned cotton are essentially the same commodity and buying unginned cotton and selling ginned cotton are two transactions dealing with the same commodity and that as this commodity has been declared under section 14 of the central sales tax act, 1956, as one of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(3)ALT69
..... a.i.r 1956 s.c. 246. in that case the question was whether the united state of travancore and cochin administration and adaptation laws ordinance (1 of 1124) was an existing law. travancore taxation on income (investigation commission) act (14 of 1124) was passed by the travancore and cochin legislature on march 7, 1949. section 1(3)of that ..... as to whether any notification has been issued under sub-section (3). time having been granted, after taking instructions, today he submits that except the notification publishing the amending act 35 of 1981 , no further notification is issued under sub-section (3). sri v.v.s.rao, however, submits that in the absence of notification, a ..... notification and consider its objections if any'.it will also be useful to notice sub-section (3) of section 1 as it stood before amendment and as it reads after amendment unamended provision amended provision(3) it shall come into force in any mu- (3) it shall come into force in any munici-nicipality in the state .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(5)ALD652; 2008(4)ALT744
..... case also? i am not saying that sub-section (3) does not make the section apply to a case where the winding up order had been made before the amending act. all that i am saying is that the omission of a reference to the case of a winding up under such an order shows that sub-section (3) was ..... the length of time covered by the retrospective operation cannot by itself, necessarily be a decisive test. account must be taken of the surrounding facts and circumstances relating to the taxation and the legislative background of the provision.... in real terms, therefore, there was hardly any retrospectivity, but a continuation of the status quo ante. the degree and extent ..... the legislature or the authority was denuded with the power to amend the existing law, in such a case the old law would revive and continue. but it is not the case here. it is not disputed that the state government under section 28 read with section 18 of the act, has power to frame rule prescribing the society commission. the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2006]148STC83(AP)
..... person penalty not exceeding twice the amount required to be deducted and deposited by him into government treasury.(emphasis supplied)9. it is the constitutionality of the said amended section 13-aa which fell for consideration of the supreme court. it can be seen from sub-section (5) (a) of the said provision provided for ..... state trade or commerce', liable to levy of central sales tax in the dispatching state. though not exigible to taxation jurisdiction of andhra pradesh yet may be subjected to tax deduction at source under apvat act,(iii) specific nature of work relating a particular contract being entrusted on back-to-back basis to registered sub-contractors ..... which read as follows :13-aa. deduction of tax at source from the payment to works contractors.--(1) notwithstanding anything contained in section 13 or any other law or contract to the contrary, any person responsible for paying any sum to any contractor (hereinafter referred to in this section as the 'deducting authority7) for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]9STC80(AP)
..... the madras legislature to enact and the validity of explanation (2) to section 2(h) of the act. explanation (2) which was added by clause (b) of sub-section (1) of section 2 of the madras general sales tax (amendment) act xxv of 1947, came into force on 1st january, 1948, and is in the following terms :-'notwithstanding ..... the totality of the property treated as assessable, the wrongful inclusion in it of certain items of property which by virtue of a provision of law were expressly exempted from taxation renders the assessment invalid in toto.'the decision upon which their lordships relied was not one where in a writ the composite order of assessment was ..... they expressed the view that the course of action adopted by the supreme court of canada in holding the assessee entitled to a declaration that the assessment and taxation of all personal property in question ...... except the dumptors were properly made and imposed was not warranted. in other words, the deletion of the three dumptor .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC156(AP)
..... from the date of service of the assessment order. it is thereby not a case of applying the amended act retrospectively but an application by the assessing authority after new law the existing period of limitation to the causes of action arose due to wrong deduction or exemption wrongly allowed ..... . therefore it is a misconception to contend that the amended law is applied retrospectively. when we thus broached, it not merely advances the curative effect but also effectuates the object of the amendment act. angulated from this perspective, we have no hesitation to hold that the reassessment ..... amending statute expressly or by necessary implication so provides. sutherland in his statutory construction, volume 2, in section 2205, at pages 122-123, has stated that there is no vested right in a particular remedy ....... there is no vested right in statutory privilege or exemptions. neglect of a taxing officer cannot give rise to a vested right to immunity from taxation .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP138; [1971]27STC18(AP)
..... and in all other cases at the point of purchase s by the dealer who buys in the state. the act and schedules were further amended in 1963 and the points at which declared goods became exigible to tax were detailed in iii schedule instead of in ..... as an ordinary dealer. one groundnut is purchased by the first miller, that is enough to bring him within the net of taxation. it is not the duty of the taxing authority to examine as to what he did with the stock or wait till he ..... the state and shall not exceed two per cent of the sale or purchase price. (b) .............................................. section 15(a) prohibits any law of a state section to sales tax form imposing a tax on the sale or purchase of declared goods at more than one state ..... sale or purchase of declared goods, he subject to the following restrictions and conditions namely:- (a) the tax payable under that law in respect of any sale or purchase of such goods inside the state shall be levied only in respect of the last sale .....
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