Court : Andhra Pradesh
Reported in : [1973]92ITR519(AP)
..... made and the income-tax officer may re-compute the total income of the assessee for the previous year in which such liability was incurred and make the necessary amendment, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that section being reckoned from the end oithe assessment year next following the previous year in which the payment was so ..... , chandigarh; (xviii) any state financial corporation established under section 3 of the state financial corporations act, 1951 (63 of 1951); (b) where the payment is made to government and, under the rules framed by it, such payment is required to be made in legal tender; (c) where under any contract entered into by the assessee before the 1st day of april, 1969, the payment is required to be made in legal tender ; (d) where the payment is made by- (i) any letter of credit arrangements through a bank ; (ii) a mail or ..... being a banking company as defined in clause (c) of section 5 of the banking regulation act, 1949 (10 of 1949)], whether incorporated or not, which is established outside india; (e) where the payment is made by way of adjustment against the amount of any liability incurred by the payee for any goods suppled or services rendered by the assessee to such payee; (f) where the payment is made for the purchase of- (i) agricultural or forest produce ; or (ii) the produce of animal husbandry (including hides and skins) or dairy or poultry .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP487
..... notice by an assessee; provided that no such rectification shall be made, having the effect of enhancing an assessment or reducing a refund unless the commissioner, appellate assistant commissioner or the income-tax officer, as the case may be, has given notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard; provided further that no such rectification shall be made of any mistake in any order passed more than one year before the commencement of the indian income-tax (amendment) act, 1939. '2. ..... within a period of sixty days from the date of the service of the order the petitioner filed an application before the appellate tribunal under section 66(1) of the income-tax act to make a reference to the high court of certain questions of law which, according to him, arose out of the tribunal's later order. ..... this application was admittedly long after tile period of sixty days provided under section 66(1) of the act had expired but it was in time if the order on the application for rectification made on 7-1-1943, was an order within the contemplation of section 33(4) and section 66(1). ..... the short point for decision in the present case is whether the appellate tribunal was justified in rejecting an application made under section 66(1) of the income-tax act on the ground that it was tarred by time. 2. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(1)ALT563
..... . in view of the amendment to the expression 'sale' by act 18 of 1985 consequent upon the constitution (forty-sixth amendment) act, the words 'sale' or 'purchase' of goods occurring in section 5 of the act, which speaks of levy of a tax on sale or purchase of goods, must be understood with reference to the amended definition of sale as contained in explanation iv to section 2(n) of the act ..... commercial tax officer [1990] 77 stc 182 interpreting section 5-e of the act held that it incorporates one category of bailments as defined in halsbury's laws of england (fourth edition) at paragraph 1551 : 'it is a contract by which the hirer obtains a right to use the chattel hired in return for the payment to the owner of the price of the hiring'. ..... , to any lessee or licensee for cash, deferred payment or other valuable consideration, in the course of his business shall, on the total amount realised or realisable by him by way of payment in cash or otherwise on such transfer or transfers of the right to use such goods from the lessee or licensee, pay a tax at the rate of five paise in every rupee of the aggregate of such amount realised or realisable by him during the year : provided that no such tax shall be levied if the total turnover of the dealer including such aggregate is less than rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(6)ALD91; 2003(4)ALT2
..... in other words, the judgment of the andhra pradesh high court in venkatagiri's case, holding the amendment act to be constitutionally invalid, on being reversed by the supreme court holding the extract from the judgment should be shown distinctly that the said amendment is constitutionally valid, the said dictum would be valid throughout the country and for all persons, including the respondents, even though the judgment in their favour had not been assailed ..... would in fact lead to an anomalous situation, if in the case of the respondents, the earlier conclusion that the amendment act is constitutionally invalid is allowed to operate notwithstanding the reversal of that conclusion in venkatagiri 's case and only in venkatagiri's case or where the parties have never approached the court to hold that the same is constitutionally valid. ..... 511 of 1993 by holding that the rights accrued in favour of the respondents to receive the interim payments under section 39 of the act has already become final as the earlier judgment of the high court not being assailed, the decision of the supreme court in venkatagiri 's case would not have taken away that right and therefore the respondent was entitled to receive interim payment. ..... 6.11.1970, ordinance 6 of 1970 was promulgated to restrict the interim payments payable to the estate-holder, till the determination by the director of settlement. ..... and 3294 of 1975 contending that the government is not justified in denying the interim payments to them. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(3)ALT1
..... 1998 (5) supreme 147, the supreme court observed that rigour of notice under section 80 cpc was softened by cpc 1976 amendment act in directing in an appropriate case, post suit notice.44. ..... if this index is not acceptable to the employer then he will specify an alternative index and the source of publications of the index,(iii) = if the tenderer has requested payment in more than one foreign currency, fr shall be suitably broken up the formulae applied separately to each currency component by taking into account the foreign input of the currency and corresponding indices (index and currency belonging to the same country).iv) = the currency of foreign exchange payment and the index shall belong to the same country. ..... the contention of the plaintiff is that the language of clause 3.2.6 of the contract clearly indicates that the payment shall be made with reference to excavated material required for canal embankment, but not with reference to the point of excavation that inspite. ..... (c) the price adjustment shall be calculated for the local and foreign components of the payment for the work done in the manner explained in sub-clause (3) thereof. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : II(1998)ACC732; 1999ACJ1077; 1998(5)ALD600; 1998(5)ALT271
..... however, the division bench observed that 'no fault liability' was not included in section 95 and made it clear that it is open for the insurance company to claim the same from the owner and suggested amendment to section 95, the division bench failed to observe that when the word 'liability' itself was defined so as to include 'no fault liability' under section 92-a of the act, it would not necessitate any amendment and that the liability of the insurance, wherever occurring in chapter xi of the act, should be deemed to include the liability under 'no fault liability' clause. ..... the learned tribunal held that the licence possessed by the driver was not genuine, but, however, held that under 'no fault liability' under section'140 of the act, the insurance company was liable for payment of the compensation. ..... since the intention of the legislature was immediate payment of compensation to the victim, without any enquiry, and in case where there is a comprehensive or complete policy available, both the owner as well as the insurance company are liable to pay the compensation awarded under section 92-a of the act. ..... the karnataka high court full bench decision in immam aminasab nadab 's case 1990 (2) acj 757, also laid stress on the risk factors that have been mentioned in the policy.in the event of death of a person, the statute has made a provision for payment of amount, which is called instantaneous payment, which is 'no fault liability' claim. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1986AP102; (1986)ILLJ336AP
..... could it have been the intention of the parliament in enacting the act that with reference to all the other rights conferred by that act on the workers, the only remedy should be under the payment of wages act, simply because the claim with regard to those rights fall within the definition of 'wages' contained in s. ..... section 25 no doubt incorporates a provision by which the payment of wages act is made applicable to motor transport workers and section 37 gives overriding effect to the provisions of the act over the provisions of any other law or the terms of any award, agreement or contract of service, subject to the exception mentioned in the proviso which reads as follows : 'provided that where under any such award, agreement, contract of service or otherwise a motor transport worker is entitled to benefits in respect of any matter which are more favourable to him than those ..... the section was inserted in the act by the industrial disputes (amendment) act no. ..... consequently, the benefit provided in the bonus scheme made under the coal mines provident fund and bonus schemes act, 1948 which remains to be computed must fall under sub-s. ..... the existence of any other remedy for determination and recovery of minimum wages or minimum bonus does not bar the jurisdiction of the labour court to entertain a petition under s. ..... 33-c(2) and he has relied on the fact that this court has on several occasions discouraged belated claims in the matter of bonus. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1983AP17
..... the several factors may be that there are no funds immediately available for payment of compensation to the person whose land is acquired or to spend for construction of houses for the poor for which purpose the land is being acquired or as in this case ther may be likelihood of the land being declared as surplus and capable of being taken over by the government under the land ceiling act by paying nominal compensation as provided under that act rather than the ..... sections and it was held that in order section 17(4) and dispense with the enquiry under section 5-a it is not necessary to prove any other facts the madras legislature itself, in amending sub-section (2) of section 17 and providing therein that whenever in the opinion of the collector it becomes necessary to acquire immediate possession of any land for the construction, extension or improvement of any dwelling houses for the poor had recognised and declared that acqquisition of lands for that purpose ..... is of sufficient urgency as to justify the invocation of the power under sub-section (4) of section 17 and no .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1984AP217
..... 'at page 916 in the same paragraph, it was held thus:'the question which we have to consider is whether the application of this rule is intended to be excluded by the act of 1948, and as we have already observed, the mere fact that section 5(3) of the act makes section 23(1) of the land acquisition act of 1894 applicable we cannot reasonably infer that the act intends to exclude the application of this general rule in the matter of the payment of interest. ..... 'compensation' is used merely for lack of a word more nearly expressing the thought of the law which permits recovery for an imponderable and intangible thing for which there is no money equivalent.equivalent in money paid to the owner and occupiers of land taken or injuriously affected by the exercise of the power of eminent domain; compensation is amends for something which was taken without the owner's choice, yet without commission of tort.compensation is of three kinds - legal or by operation of law, compensation by exception and by reconvention. ..... the determination of compensation is based on the principle of price which a willing seller might be expected to realise in an open sale which includes the value for his inclination to sell, and when solatium is being paid under the land acquisition act as a solace at specified rate to make amend for his disinclination to part with possession of the land, there appears to be that the legislature intended not to exclude solatium as part of compensation. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC614(AP)
..... general sales tax (amendment) act, 1963, in so far as they pertained to rice millers. ..... on the facts of this case we are satisfied that the new rule imposes excessive and arbitrary restrictions on the business of the petitioners and that the restriction does not in any way help either in the levy and collection of taxes or to check evasion of payment of taxes.10. ..... the contention of the state in that case was that the amended provisions were made to prevent evasion of taxes which power is incidental and ancillary to the power to impose and levy tax on the sale or purchase of goods. ..... according to them there are registers already maintained under the central excise act and under the andhra pradesh general sales tax act from which the oil and cake produced can easily be ascertained and there is absolutely no reason why fresh registers should be insisted upon.4. ..... , crushing of kernel into oil or crushing of cake into oil, time when the expeller stopped working, dip reading in unclean pit, dip reading in clean pit, quantity of kernel crushed (in quintals) during the time in columns 9 and 13, quantity of oil obtained from out of the kernel in column 16, quantity of oilcake obtained from out of the kernel in column 16, number of coolies employed in the working of the expeller and the number of coolies employed in the working of the decorticator. .....
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