Court : Andhra Pradesh
Reported in : 2003(4)ALD609; 2003(6)ALT390
..... very same reasons, as stated supra, on the question of applicability of methodology in the identification of surplus staff, the contention of the learned counsel for the petitioners that the corporation before declaring the petitioners as surplus, ought to have prepared seniority list, as is envisaged in section 25-g of the id act and rule 79 of the id rules, with reference to the category in which they were initially appointed and not with reference to the category to which they were promoted or are presently working, has no substance to hold, and it is accordingly rejected.work ..... government of kerala, : air1997sc128 the the apex court while considering the question whether the policy made is in consonance with or violated the provisions of article 14 of the constitution of india, it held thus:to ascertain unreasonableness and arbitrariness in the context of article 14 of the constitution, it is not necessary to enter upon any exercise or finding out the wisdom in the policy decision of the state ..... . 16, dated 22-3-2001, which requires the identified employee to give an undertaking to the effect that he would not seek re-employment in other government undertakings, is arbitrary and illegal for it violates the provisions of articles 16 and 21 of the constitution of india, and in support of this submission, he placed reliance on the judgement of the gauhati high court reported in oil india ltd ..... societies, punjab, : (1976)iillj98sc and kunda ..... des raj, 1976 (1) slr 191, suraj prakash .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1985AP64
..... roshan kumar, air 1976 sc 578, a rival cinema owner's writ petition was rejected on the ground that he has no locus standi as he does not come under the category of persons having a special interest in the locality as per the bombay cinematograph act and the rules made thereunder.in ratlam ..... is relaxed and a broad rule is evolved which gives standing to any member of the public who is not a mere busy body or a meddlesom interloper but who has sufficient interest in proceedings................................................................................the judge who has the correct social perspective and who is on the same wavelength as the constitution will be able to decide,without any difficulty and in consonance with the constitutional objectives, whether a member of the public moving the court in a particular case has sufficient interest to initiate ..... of india, : (1979)iillj217sc even though the transaction was found to be illegal, the petition was dismissed on the ground that the petitioner had no real interest in the result of the litigation and had been set up by others to deprive the respondents of the benefit of the contract secured by him.13. ..... they brought this action as they are interested in proper implementation of provisions of the urban land (ceiling and regulation) act, 1976.3. ..... : air1973mad55 a rate-payer was accorded standing to challenge the misuse of funds by a municipality on the ground that as a tax-payer his interest is direct and immediate.in j.m.desai v .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1993]88STC374(AP)
..... office outside the state for delivery of the goods to the ..... even if, as in the present case, the buyer places an order with the branch office and the branch office communicates the terms and specifications of the orders to the registered office and the branch office itself is concerned with the sales, despatching, billing and receiving of the sale price, the conclusion must be that the order placed by the buyer is an order placed with the company, and for the purpose of fulfilling that order the manufactured goods commence their journey from the registered office within the state of andhra pradesh to the branch ..... the corporation as well as its units were separately registered as dealers under the kerala general sales tax act. ..... in that case, the kerala state small industries development and employment corporation ltd. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1970AP384
..... is a practicing advocate at calicut was sought to be evicted form a building where he was carrying on his profession of an advocate, under the provisions of section 11 of the kerala buildings (lease and rent control) act of 1965 (hereinafter called kerala act), sub-section (3) of section 11 of the kerala act provides that the landlord may apply to the rent control court for an order directing the tenant to put the landlord in possession of the building if he bona fide needs the building for his own occupation or for the occupation by any member of his family dependent on him. ..... but one distinguishing feature which we have to notice is that the proviso in the kerala act employs the expression 'trade or business', while in section 10(3) of the a. p. ..... the learned counsel submits that there is a well-marked distinction between business, trade and profession and such a distinction is found in the income-tax act as well ad in art 19 (1) (g) of the constitution of india, that the word 'business' occurring in the act should be construed only as referring to a commercial or trade activity and that it would not apply to a profession like a lawyer of a doctor or other activities of a professional character. ..... the income-tax act, it is well known, draws a distinction between business, trade, occupation and profession. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(3)ALT565; [1995]97STC173(AP)
..... state of kerala , a notification issued by the government of kerala, by which the rate of tax payable by an oil miller under the kerala general sales tax act, in respect of purchases of coconut oil and coconut oil cake 'in his mill' for sale, is reduced from 3 per cent to 2 per cent, fell for consideration. 26. ..... 17523 of 1990, while supplementing the arguments of sri manohar, urges that the ostensible objectives for enacting section 5-b are for making the best use of the raw materials available in the state and for providing incentive for entrepreneurs to set up manufacturing units in the state which in turn would enhance the industrial wealth of the state and secure employment to the residents of the state. ..... in interpreting the specific language employed in section 5-b of the act, which requires that in order to claim the benefit of concessional rate of tax the dealer should have his manufacturing unit within the state, the decisions of the orissa, bombay and allahabad high courts, relied upon by the petitioners, are of no relevance after the deletion with effect from january 21, 1989, of rule 3(gg) of the a.p. ..... the employees of pharmed carried out the manufacture of drugs and pharmaceuticals under the direct technical supervision of the expert staff employed by the assessee and the products manufactured were of the quality prescribed by the assessee. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007ACJ2222; 2006(6)ALD703; 2006(6)ALT457; [2007(112)FLR890]
..... of home affairs 1995 (1) tac 10 (kerala) : 1995-i llj 376 held that driver of a department of state is workman entitled to compensation, as the act does not make any distinction between the driver in non-government employment and government employment. ..... in view of the above judgment of the division bench of the kerala high court, the claimants can file claim petition under the w.c. ..... i had an occasion to consider whether providing employment on compassionate grounds would disentitle the claimants who are the dependants of the deceased, from receiving compensation because of the death of the deceased on account of rash and negligent driving of the crime vehicle in state of a.p. ..... act cannot be made applicable and on the other hand it was also contended that as the widow of the deceased was provided employment on compassionate grounds, even the claim under the w.c. ..... at this juncture it is necessary to consider a division bench judgment of the kerala high court in new india assurance co. ..... the act has not made any distinction as to the category of a driver whether in non-government employment or government employment. ..... act') as the deceased died during the course of employment. ..... act, since the deceased was employed in state government. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2002]125STC48(AP)
..... any other appropriate writ or order or direction declaring the explanation to the definitionof the 'person' and as well as 'explanation 1 to the i schedule to the andhra pradesh tax on professions, trades, callings and employment act, 1987 as amended in 1996 as unreasonable and unconstitutional and ultra vires the article 276(2) of the constitution of india and hence unconstitutional accordingly strike them down and further declare that the petitioner is liable to pay profession tax at the rate of rs.2,500/-per annum under item 19 of the i schedule irrespective of number of branches or offices ..... appropriate writ or order or direction declaring that the andhra pradesh tax on professions, trades, callings and employment act, 1987 as amended by the 60th amendment of the constitution of india amending article 276(2) as unconstitutional strike it down or in the alternative declaring that explanation ii to schedule i of andhra pradesh tax on professions, trades, callings and employment act, 1987 is unconstitutional and consequently the petitioner bank is liable to pay tax only in respect of its principal office at hyderabad within the state of andhra pradesh and pass such other ..... is so held by the kerala high court in abraham, ..... kerala : [1961]3scr77 ; it must not deny equal protection of the laws as guaranteed under article 14 as held in state of kerala ..... : [1989]178itr97(sc) , kerala hotel and restaurant association v. ..... state of kerala : ..... state of kerala : ..... [1964]5scr975 , state of kerala v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(2)ALT639; [1995]213ITR137(AP)
..... after referring to the relevant case law on this question, the kerala high court observed (at page 37) : 'a survey of the above decisions establishes that there can be only one assessment for each year, that once proceedings under section 147 of the act are initiated by issuing a notice under section 148 read with section 139(2) of the act, the assessment proceedings start afresh, and that the proceedings for assessment of that year will be pending and will continue until a final order of assessment ..... are received, the income-tax officer shall forward the draft order together with the objections to the inspecting assistant commissioner and the inspecting assistant commissioner shall, after considering the draft order and the objections and after going through (wherever necessary) the records relating to the draft order, issue, in respect of the matters covered by the objections, such directions as he thinks fit for the guidance of the income-tax officer to enable him to complete the assessment : provided that no directions which are prejudicial to the assessee shall ..... we, therefore, concluded that, without reference to section 143(3), reassessment cannot be made under section 147 and, therefore, by virtue of the specific language employed in section 148, there is not embargo for the assessing authority to invoke the provisions of section 144b introduced for the protection of the assessee by providing for a reassessment notice. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1987AP53
..... the third position enunciated by the learned chief justice reads thus :'in so far as the other backward classes are concerned, two tests should be conjunctively applied for identifying them for the purpose of reservations in employment and education one, that they should be comparable to the scheduled castes and scheduled tribes in the matter of their backwardness; and two, that they should satisfy the means test such as a state government may lay down in the context of prevailing economic conditions. ..... even apart from the provisions of the commissions of inquiry act, the executive power of the state extends to appointing a person or a committee by whatever name it may be called to investigate the social and educational backwardness of any classes or groups in the state, and to act upon the report submitted by such person or committee. ..... though the above two decisions emphatically lay down that the ceiling of 50% cannot be exceeded even where the carry forward rule is applied, it is argued for the respondents that the decisions in state of kerala v. n. m. ..... 16 permit reasonable classification (vide reasoning of majority in the thomas's case : (1976)illj376sc (supra)), even then it is doubtful whether it can be done on the basis of caste alone, since that would be directly in the teeth of the prohibition contained in arts. ..... the income-tax exemption limit now is rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]77STC373(AP)
..... the words 'shown in his account sales or purchases of any goods at prices which are abnormally low' employed in section 14-b(1) of the act, it is contended, are sufficiently indicative of the legal requirement that the prices shown in the accounts of the assessee must be different from what the assessee had collected and that such showing must be with a view to evade payment of tax. ..... on a perusal of the judgment rendered by the kerala high court none of the aspects raised before us was either put forward or decided. 40. ..... income-tax officer : [1976]103itr123(sc) , their lordships of the supreme court held : 'now, it is a well-settled rule of interpretation hallowed by time and sanctified by judicial decisions that, unless the terms of a statue expressly so provide or necessarily require it, retrospective operation should not be given to a statute so as to take away or impair an existing right or create a new obligation or impose a new liability otherwise that as regards matters of procedure. ..... lakhmani mewal das : [1976]103itr437(sc) , the supreme court laid down the principles relating to formation of belief by the assessing authority prior to causing of reopening of assessment. .....
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