Court : Andhra Pradesh
Reported in : AIR1955AP18
..... or charitable endowment shall be deemed to the property vested in trust for a specified purpose, and the manager of such property shall be deemed tobe the trustee thereof.'this amendment was occasioned by the decision of the judicial committee in -- 'vidya varuthi thirtha swamigal v. baluswami ayyar', air 1922 pc 123 (c), wherein their lordships held that ..... consequence become entangled, the court, under its general discretion, considering the enormous edpense of the enquiries, the great hardships of calling upon representativesof refund what families have spent, acting on the notion of its being their property, has been in the habit, while giving the relief, of fixing a period to the account.'(10) these observations were ..... ) it is then contended that s. 10 willnot apply to that part of the claim barred before 1939. it is a settled principle of law that, once a debt has been barred by time, it cannot be revived by any subsequent change in thelaw of limitation, but it hasnot been shown .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP129
..... in dealing with a conviction based on s. 2 (h) as it stood prior to the he then was) are as follows :'if in the madras sales tax act the basis adopted for taxation is the location of the place of business or of the goods sold, within the province of madras, undoubtedly it would be a valid piece of legislation to ..... orders of the sales tax appellate tribunal madras, and they raise difficult and interesting questions of law. the main point that arises for consideration is whether the amendment introduced by act 25 of 1947 to the definition of 'sale' in s. 2 (h), madras general sales tax act, is ultra vires of the madras legislature, explanation 2 to s. 2 (h) is in ..... the province or by reason of the production or location of goods within, it at the time when the transaction took place. if in the madras sales tax act the basis adopted for taxation is the location of the place of business or of the goods sold within the province of madras, undoubtedly it would be a valid piece of legislation to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP257
..... assam 170 (b) the controversy was whether chira and muri were forms of rice within the meaning of item 1 to sch 3, assam sales tax act, 1947 which exempts from taxation all cereals and pulses mincluding all forms of rice. the learned judges there had only to consider whether these two commodities could be included in the expression ..... mortgagee, tenant or otherwise shall be excluded from his turn-over'.we are not concerned in this enquiry with the change introduced into this definition by the recent amendment by the andhra legislature. it is seen that whatever money is realised by way of consideration for the sale of goods or paid for the purchase of goods ..... doubt or ambiguity in the expression of thelegislative intent he benefit of such doubt should go to the subject, but it is equally true that when exemption from taxation or deduction is claimed they should not be extended beyond the express requirements of the language of the provision.it is for the person claiming a benefit under .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1955AP248
..... the interpretation of this article that is now in controversy between the parties.(6) after the constitution came into force the madras general sales-tax act was adopted under the adaptation of laws order, ivth amendment, 1952, and s. 22 was added and given retrospective effect from 26-1-1950 on which date the constituion came into force. s. ..... subject to the taxing power of the state has never been questioned'. 'we are therefore, of opinion that art. 286(1)(a) read with the explanation prohibits taxation of sales or purcahses involving inter-state elements by all states except the state in which the goods are delivered for the purpose of consumption therein in the wider ..... an elaborate disucssion of the topic may be summarised as follows:(1) clause (1) (a) of art. 286 read with the explanation enacts a prohibition of taxation of sales or purcahses involving inter-state elements by all states except the state in which the goods are actually delivered as a direct result of such sales or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1955]28ITR252(AP)
..... at page 168, defined the crucial words as follows:'our conclusion from a consideration of these authroities is that, so far as the word 'discovers' in the amended section 34 is concerned , it requires that the income-tax officer should have formed an honest and reasonable behlief upon materials which could reasonably support such belief. in ..... the income-tax officer in consequence of which he could have discovered that there was an under-assessment within the meaning of section 34 as it stood before its amendment in 1948? (ii) whether the re-assessment of rs.11,185/- is a vliad.'the said reference was tranferred to this court afterits constitution.(2) the ..... an income-tax officer before the assessment could have discovered the facts which he came to know at a subsequent stage, if he acted with diligence even before the assessment, could not in law preclude him from acting under section 34, if as a matter of fact, he received definite information subsequently.(10) in -- 'jitan ram nirmal ram .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1956AP105
..... the hand writing of, or in a writing signed by, the person making the payment'. 3. the proviso to sub-section (1) was substituted by the indian limitation (amendment) act (act i of 1927) in the place of the old proviso which stood as follows:'provided that in the case of part payment of the principal of debt, the fact of ..... that there should be actual payment of money simultaneous with the endorsement. money sent to a creditor along with a letter containing an acknowledgment would satisfy the requirements of law, though in fact the money will be paid subsequent to the writing of the letter.the whole transaction i.e. the writing of the letter and the payment of ..... this cheque was the acknowledgment to which the plaintiff pointed as implying a promise to pay the whole debt which would prevent the operation of the statute'.14. the law of the limitation of actions by banning 3rd edition page 51, contains the following passage:'when a debtor gave a bill on account of the debt and the bill proved .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1956]7STC423(AP)
..... that extent the amendments introduced are ultra vires of the provincial legislature as they had no power to tax transactions which are not sales of goods.18. the above referred madras case, it ..... a price agreed upon between the parties, in which case such contracts might contain an element of sale of goods, but that is not the case here. if the amendments introduced in 1947 by the provincial legislature are intended to catch in the net of tax contracts of the nature with which we are concerned, we should hold that to ..... gwyer, c. j., in in the matter of c. p. and berar sales of motor spirit and lubricants taxation act, 1938 a.i.r. 1939 f.c. 1, and crawford on construction of statutes, pages 738, 758 and 420 arid weaver on constitutional law, page 77, observed at page 226 :bearing these principles in mind, we have to construe the relevant entry, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1956CriLJ887
..... the charge against him of conspiracy was concerned. he understood the question well and answered the same. this argument therefore is of no avail.(b) the questions of law having been disposed' of i will now advert to the evidence in the case in so far as accused 8 and 9 are concerned because both of them ..... a' these words are inadmissible.this decision clearly indicates that it is always permissible to admit that portion of the evidence in the statement under section 27, evidence act, which merely leads to the discovery of any fact. any other incriminating statement combined with that should be ignored. the fact that both these statements are part of ..... . observed:-that the evidence in the committal court cannot be used in the sessions court unless the witness is confronted with his previous statement as required by section 145, evidence act.... the matter has been mad(c) clear by the supremo court in a subsequent decision in 'bhagwan singh v. state of punjab (i)', : 1952crilj1131 . where a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1956]29ITR419(AP)
..... question raised, it will be convenient at this stage to notice briefly the well-settled rule of statutory construction in regard to the retrospective operation of amending acts. craies on statute laws (5th edition) says about retrospective enactments at page 357 as follows :'a statute is to be deemed to restrospective which takes aways or impairs any ..... were dealing with a different point, they held that the retrospective operation of the amending act would not extend to the extent of reopening an assessment finally made on the basis of the then existing law by the change of law introduced by the amendment. if it was so in the case of final assessment made subsequent to the ..... coming into force of the amending act, it would a fortiori be not permissible to reopen the final assessment made prior .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]8STC297(AP)
..... . - nothing contained in this act shall be ..... of the amendment effected to the original madras general sales tax act, 1939, by the amending act of 1947. on 2nd july, 1952, the president promulgated the adaptation of laws (fourth amendment) order, 1952, by which section 22 was introduced into the madras general sales tax act. it says :'act not deemed to impose or authorise taxation in certain cases ..... this revision is filed against the order of the andhra sales tax appellate tribunal and it raises the question of the scope of the sales tax laws validation act, 1956.2. the relevant facts may be briefly stated. the assessee was carrying on business in cotton yarn at chirala. on 17th september, 1954 .....
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