Court : Andhra Pradesh
Reported in : 2008(4)ALD422; 2008(3)ALT774; (2009)ILLJ439AP
..... , of one year would be reviewed in the subsequent year, that the corporation had been paying ex-gratia to its employees at the same rate as given in the payment of bonus act, that it had been enhancing the bonus, and the upper wage limit, as and when the payment of bonus act was amended, that it had been paying ex-gratia to employees who were not eligible, that they had paid the enhanced rate of bonus to all eligible employees in 1995-96 as per the amendment made to the payment of bonus act in the year 1995 and that this payment had become a service condition by long practice ..... it is contended that grant of enhanced ex-gratia for the year 1993-94, based on the amended payment of bonus act, depended on several factors, that the payment of bonus act had no application to the apsrtc, that the employees of the corporation had no statutory right to claim ex-gratia as per the rate fixed under the payment of bonus act, that the right of employees of the corporation to claim ex-gratia for any particular period could only be in accordance with the agreement/settlement entered into between the petitioner and the recognized union under section 12(3) of the i.d. ..... it is contended that the dispute raised by the respondent union, for payment of ex-gratia for the year 1993-94, was a demand which was raised in the strike notice dated 15.03.2007. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]9STC723(AP)
..... other process involved in their preparation, which will amount to levy of tax on the same commodity at two points contrary to the express policy of the amending act and is therefore illegal; and (f) that sub-section (2-b) of section 3 does not specify the person from whom tax is liable to be collected and in the absence of such specification, the government cannot collect tax under the said sub-section from any person.the first contention urged is that no legislation can be enacted levying a tax retrospectively, but ..... every person who has collected or collects any amount by way of tax under this act, on or after the 1st day of april, 1947, shall pay over to the state government within such time and in such manner as may be prescribed, all amounts so collected by him if they are in excess of the tax, if any, paid by him for the period during which the collections were made and, in default of such payment, the amounts may be recovered as if they were arrears of land revenue. ..... a dealer has been defined by section 2(b) as meaning any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for other valuable consideration and includes persons mentioned in clauses (i), (ii) and (iii) ..... said to the same effect at page 48 thus :'the statutory liability, however, for payment of sales tax is laid on the dealer on his total 'turnover' whether or not he realises the tax from the purchaser.' 17 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(3)ALD783; 2004(3)ALT165
..... it was indicated in section 30 of the amendment act that the benefit under sub-section (1-a) of section 23(2) of the act would accrue to all the cases where the proceedings under the act were pending as on 30th april, 1982, but no award has been passed by the collector (land acquisition officer). ..... reverting to the facts of the case, it is evident that the award in relation to the lands of the respondents was passed on 11.9.1980, which is earlier to 30th april, 1982, the crucial date stipulated under section 30 of the amendment act. ..... similarly, section 30 of the amendment act was interpreted to mean that if the award was passed by the land acquisition officer earlier to 30th april, 1982, the benefit therein, would accrue to all cases, if they were pending in any court viz. ..... it is not in dispute that both these aspects are introduced into the land acquisition act through the land acquisition (amendment) act 1984 (hereinafter referred to as 'amendment act'). ..... as regards the payment of interest on solatium, the supreme court in its decision in sunder v. ..... while there was no controversy as to the market value, unanimity lacked between the petitioner on the one hand and the respondents on the other, on the question of extension of benefit under sub-section (1-a) of section 23 and payment of interest on solatium. ..... hence, no exception can be taken to the order of the executing court directing payment of interest on solatium.14. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1997(3)ALT492
..... it was held that as 1991 amendment act nullifies the awards of special arbitration tribunals made in exercise of the judicial power conferred upon them under 1984 amendment act, by encroaching upon the judicial power of the state, there was no option, but, to declare it as unconstitutional having regard to the well-settled and undisputed legal position that a legislature has no legislative power to render ineffective the earlier judicial decisions which simply declare the earlier judicial decisions as invalid and not binding, for, such powers, if exercised ..... letters patent appeal was filed before the division bench and while the same was pending, parliament has enacted life insurance (modification of settlement) act, 1976, the effect of which was to deprive the employees of bonus payable to them in accordance with the terms of the settlement and the consequent decision of the learned single judge of calcutta high court. ..... the same was questioned in the high court and a learned judge of calcutta high court has allowed the writ petition directing the payment to be made. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(3)ALT471
..... the events leading to the enactment of constitution (32nd amendment) act, 1973 by which article 371d was included in the constitution are:'in the year 1957, the public employment (requirement as to residence) act was enacted inter alia to provide for employment opportunities for residents of telangana area, some of the relevant provisions were held to be unconstitutional by the supreme court due to a variety of causes. ..... clause (3) of article 371d envisages the constitution of an administrative tribunal by a presidential order to 'exercise such jurisdiction, powers and authority (including any jurisdiction, power and authority which immediately before the commencement of the constitution (32nd amendment) act, 1973 was exercisable by any court (other than the supreme court) or by any tribunal or other authority) as may be specified in the order with respect to appointment, promotion, seniority and such other conditions of service specified in sub-clauses (a) (b) and (c) of clause (3)& '. ..... clause (4) of article 329a inserted by the constitution (39th amendment) act, 1975 was struck down by all the judges on the ground that it was not open to parliament to exercise what is purely and indisputably a judicial function. ..... a bill was brought forward to provide for necessary constitutional authority for giving effect to this formula and the same became the constitution (32nd amendment) act under which article 371d was introduced. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP215
..... a 'final' determination of that question.that was rectified when the legislature enacted madras estates (supplementary) act, 1956 (xxx of 1956)'.section 8 of act xxx of 1956 runs:'in deciding the question whether any inamvillage or a separated part of an inam village wasor was not an estate within the meaning of theestates land act as it stood before the commencement of the madras estates land (third amendment) act, 1956 (madras act xviii of 1936) it shallbe presumed, until the contrary is proved, that sucharea or part was such an ..... , it is not out of place to take into consideration the fact that this section is retained in the statute hook even after the passing of act xviii of 1957, bringing within the range of the act all estates defined in section 3(2) of the madras estates land act, while the clause which excluded the 1936 inam estates was omitted in the amended act. ..... the moment the distinction amongst the various kinds of the estate disappeared, the legislature erased it from the statute book.that the legislature intended that this should be kept alive and had an object to serve could also be gathered from the fact that the section was suitably amended in the amending act ..... significant that when earlier section 1(3) of the act was inter alia amended by the madras estates land (andhra amendment) act of 1956, no changes were introduced in section 9(7) of the act, and it was only in 1957 that the words 'or hamlet or khandriga granted as inam' was added to section 9 of the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP610
..... of these two decisions and to restore the authority of ilr 39 mad 683 : (air 1916 mad 263) that the legislature amended section 3 (2) (d) of the estates land act by the amendment act ii of 1945, introducing explanation i, which is in these words : 'where a grant as an inam is expressed to be of a named village, the area which forms the subject-matter of the grant shall be deemed to be an estate notwithstanding that it did not include certain lands in the village of that name which have already been granted on service or other tenure or been reserved for ..... the suit was opposed by the tenants as also by the state government on the ground that notwithstanding the existence of certain minor inams, the village of potli was an estate within the purview of section 3(2xd) of the madras estates land act as amended by madras act ii of 1945 which introduced explanation i to the section. ..... subrahmanvaiti ilr 39 mad 683 : (air 1916 mad 263) which dealt with section 3 (2) (d) of the madras estates land-act and several other decisions which expressed (the same view as ilr 39 mad 683 : 'air 1916 mad 263) and the majority of the judges in the full bench decision expressed their assent to the proposition adumbrated in ilr 39 mad 683 : (air 1916 mad 263). ..... estates land act as amended by the madras act ii of 1945. 7. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1982]49STC83(AP)
..... dasaratharama reddi, the learned counsel for the petitioner, points out that these provisions and the statement of objects and reasons regarding the amending act emphasise that these provisions were deleted not with a view to prohibit the passing on of the sales tax by the seller to the purchaser, but only to clarify that no amount collected by a dealer can be forfeited to the government merely because he has collected the amount by way of sales tax. ..... thus, the payment of central sales tax having been made the liability of the purchaser of the controlled commodity the dealer or the stock-holder was treated as a mere agent for the collection of the tax at the time of the sale of the controlled commodity. ..... even if the registered dealer collects the amount by way of tax under the authority of section 8-b, the payment is by the purchaser on the occasion of the sale by the dealer. ..... (1)(s) 'turnover' means the total amount set out in the bill of sale (or if there is no bill of sale, the total amount charged) as the consideration for the sale or purchase of goods (whether such consideration be cash, deferred payment or any other thing of value) including any sums charged by the dealer for anything done in respect of goods sold at the time of or before the delivery of the goods and any other sums charged by the dealer, whatever be the description, name or object thereof : provided that in the case of a sale by a person whether by himself .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1980]50CompCas264(AP)
..... counsel for the insurance company, however, contended that since the amending act does not contain any words giving retrospective operation to the said amendment act, it should be construed only as prospective and that, the policies issued before the said amendment act shall continue to be operative for the period for which they are issued, notwithstanding the said amendment in law. ..... on the above pleadings, the court below framed appropriate issues and, after receiving oral and documentary evidence, adduced by the parties, found (i) that, the accident took place as a result of rash and negligent driving on the part of the driver of the taxi-car; (ii) the insurance company cannot be exonerated of its statutory liability to pay compensation, merely because more than four passengers were travelling in the said taxi-car at the time of the accident; (iii) that, the amendment act (no. ..... but, as we have emphasized hereinbefore, there is no real enhancement in the liability of the insurer, since the insurer can, in law, recover the excess payment from the owner. ..... the insurer can always recover the excess payment from the insured (owner). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(4)ALD167; 2000(3)ALT676; 2000(71)ECC49; 2000(122)ELT651(AP)
..... to any other person :provided that where an applicant for refund has been made before the commencement of the central excises and customs laws (amendment) act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that act;provided further that the limitation of six months shall not apply where any duty has been paid under ..... on the issue of applicability of section 11b to refund of such amounts the supreme court held that a bank guarantee issued for security in favour of the revenue is not the payment of duty, and that eventually if the appeal is decided in favour of the appellant, refund would be admissible and such refund would not be governed by the provisions of section 11b of the act. ..... the stay granted by the hon'ble high court remains operative subject to the payment of rs.1 crore till such time, the hon'ble cegat disposes tribunal is final ..... lastly, the observation of the first respondent that the stay order granted by this court on 27-11-1997 in wp no.31505 of 1997 remains operative subject to payment of rs.1 crore till such time the cegat disposes of the dispute finally on merit, obviously referring to a future uncertain event, is totally misconceived and ..... on the other hand, the said amount was paid as per the direction of the hon'ble high court of andhra pradesh in lieu of payment of rs.5.25 cores confirmed against .....
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