Court : Andhra Pradesh
Reported in : AIR1985AP242
..... lead to a manifest contradiction of the very object and purpose of the enactment. in support of his submission he placed reliance on the decision of the supreme court in union of india, v. s. h. sheth, 0065/1977 : [1978]1scr423 familiarly known as the judges transfer case. construing the word 'consultation' occurring in art. 222(1) of the ..... complied with the conditions laid down by the government of india and dispose of the application for exemption after proper enquiry in accordance with the directions of the union government. the impugned order of the state government that all requests for exemption from the land owners shall be rejected under s. 20(1)(a) of the ..... estoppel against the exercise of legislative power of the state. so also the doctrine cannot be invoked for preventing the government from acting in discharge of its duty under the law. 31. a division bench of this court in godavari trading co. v. a.m.c., palakol, (1984) 1 andh lt 221 to which one of us. kodandarmayya, j. was .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]152ITR163(AP)
..... : [1982]137itr827(cal) , by the madras high court in cit v. manjushree plantations ltd. [1980] 125 itr 150 by the karnataka high court in cit v. mysore commercial union ltd. : [1980]126itr340(kar) , and, therefore, house rent allowance cannot be reckoned as a perquisitea. it may, however, be stated that this court in a couple of ..... 'capital asset', meaning property of any kind held by an assessee, whether or not connected with his business or profession, but does not include any stock-in-trade, consumable stores or raw materials held for the purpose of his business or profession. true, some intangible assets like technical know-how, copyright, trademark and so on ..... that it was incorrectly decided, superseded the judgment by enacting the explanation to s. 10(14) with retrospective effect from april 1, 1962, by the finance act, 1975, by which the position was clarified that the allowance was meant for meeting personal expenses at the place where the duties of the office are ordinarily performed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1985AP169
..... the appropriate government as a contracting party. as per art. 299 of the constitution of india 'all contracts made in the exercise of the executive power of the union or of a state shall be expressed to be made by the president, or by the governor of the state, as the case may be, and all ..... satisfied. (1) the returning candidate should have entered into contract with the appropriate government. (2) the contract must have been entered into in the course of the trade or business of the contractor and not merely as a casual transaction. (3) the contract must only be either for supply of goods to the appropriate government or ..... a licence. the meaning of the word 'licence' given in the new webster dictionary is: 'authority given to act in a particular way; power conferred upon a person by proper authority, to do particular acts, practice in professions, conduct certain trades, etc; the document containing such authority;'. the same authority gives the meaning of the word 'contract' 'an .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... of andhra pradesh are levied and governed by the andhra pradesh entertainments tax act, 1939 (hereinafter referred to as 'the act'). the act was made by the madras legislature in 1939, simultaneously repealing the madras local authorities entertainments tax act, 1926. the object of the act is to levy taxes on amusements and other entertainments, and to provide ..... representations called for from the exhibitors, before prescribing the said rates. reliance was placed upon the decision of the supreme court in r. k. garg v. union of india air 1981 sc 2138, in this behalf. but, as elaborated by us hereinbefore, the state has not done anything new or different than what ..... legislature to levy 'taxes on luxuries including taxes entertainment, amusement, betting and gambling'. entry 60 in the same list empowers the levy of 'taxes on professions, trades, callings and employments'; but, these taxes cannot exceed the ceiling prescribed in article 276, viz., rs. 250 per annum. the levy of taxes on lands .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]60CompCas568(AP)
..... the company; they have the power of defining how, and when, and in what shape, and under what supervision, it shall start into existence and begin to act as a trading corporation. if they are doing all this in order that the company may, as soon as it starts into life, become, through its managing directors, the purchaser ..... registered as a company. a partnership must be one such. this is made clear by the provisions of section 255 of the 1913 act (present act section 567) and section 256 of the 1913 act (present act section 568) where under a deed of partnership has to be filed before the registrar before seeking the registration. hence, a partnership which ..... is not effected and the heir acquired the status of the tenant : sadanand mandal v. jyotish kanta ray, air 1926 cal 952. recently in a case arising under the andhra pradesh buildings (lease, rent and eviction) control act of 1960 our learned brother, seetharam reddy j., held that when a person continues in possession in a building after .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1983AP283
..... activities of the petitioner we are of the opinion that in view of the recent pronouncements of their lordships of the supreme court in fertilizer corporation. kamagar union v. union of india air 1981 supreme court 344 and ratlam municipality v. vardhichand, : 1980crilj1075 the petitioner in these two writ petitions has locus standi to champion ..... prevent the state from making any law relating to the carrying on by the state or by a corporation owned or controlled by the state of any trade business industry of service whether to the exclusion complete or partial of citizens or otherwise. in view of sub-clause (6) of article 19 this ..... cheapening of supplies of electricity to sparsely developed area. these provisions provide sufficinet guidance.42. therefore the contention that the board is having unguided power and can act arbitrarily has to be rejected. the validity of this provision namely section 49 came up for consideration in the case of maharashtra state electricity board v. kalyan .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]58CompCas816(AP)
..... when such jurisdiction is exercised by a single judge, his judgment becomes subject to appeal under clause 15 of the letters patent, there being nothing to the contrary in the trade marks act, 1913.' 20. this principle has been reiterated in south asia industries p. ltd. v. s. b. sarup singh, : [1965]2scr756 , and collector, varanasi v. gauri shanker misra, ..... of the hon'ble justice k. s. hegde (as his lordship then was), and the hon'ble justice, i. d. dua (as his lordship then was), in union of india v. viranwali [1967] acj 41 delhi, had considered the question of life span and held that in recent years, the longevity has appreciably increased in this country. ..... the consequent fall in the value of the rupee : compensation demanded say, ten years ago, is less than quarter of its value when it is received today.' 43. in union of india v. viranwali [1967] acj 41 (delhi), a division bench of the delhi high court consisting of their lordships, chief justice hegde (as his lordship then was .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1983AP297
..... when such jurisdiction is exercised by a single judge, his judgment becomes subject to appeal under cl. (5 of the letters patent there being nothing to the contrary in the trade marks act'.this principle has been reiterated in s. a. industries v. sarup singh : [1965]2scr756 and collector varanasi v. gauri shanker, : [1968]1scr372 .18. more or ..... ltd v. james chandwick brothers, : [1953]4scr1028 . the question that arose for consideration was that when an appeal has been filed under s. 76 of the trade marks act to the high court, whether a letters patent appeal would lie to the division bench against the judgment of the learned single judge, under clause 15 of the letters ..... the consequent fall in the value of the rupee. compensation demanded say ten years ago is less than quarter of its value when it is received today'.39. in union of india v. viranwali, 1967 acc cj 41 (delhi) a division bench of the delhi high court consisting of their lordships chief justice hegde (as his lordship then .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP253
..... that arose under the government premises (eviction) act (27 of 1950) in brigadier k. k. verma v. union of india, : air1954bom358 , s. 1 (b) the words 'that any person is in unauthorised occupation of any government premises' were explained ..... has no right to claim injunction. the courts cannot take cognizance of the possession of a tenant by sufferance. in one of the recent cases in sri balaji trading company v. veeraswamy srinivasan, (1980) 1 andh wr 28, this court held that a tenant by sufferance is entitled to an injunction.10. in a case ..... possession of a tenant by sufferance, cannot be considered as unauthorised. the supreme court again considered the case of 'kapali talkies' under regulation 30 of the madras cinemas regulation act, 1955, after expiration of lease period, whether possession of such a tenant, thereafter, was 'lawful'. a single judge of the madras high curt held, the tenancy without .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1980CriLJ1355
..... of the magistrate to determine on entirely judicial considerations whether the accused should be committed to a court of session or not. 15. in emperor v. achaldas jethamal, air 1926 born 251 : (27 cri lj 479), the magistrate committed the accused on two grounds; the first is that one of the accused requested a committal; the second is ..... allowed to remain a dead letter. it can be invoked and in fact should be invoked whenever the ends of justice demand. it should however be remembered that, before acting under section 323 cr.p.c., there is a provision under section 325 which specifically deals with cases for punishment more than what the trial magistrate can award. when ..... not alternatively in which case he would have used the word 'or' before 'such other matters of aggravation.' neither of the learned judges held that a magistrate can act under section 323 cr.p.c. and commit the accused to the court of session when he merely opines that he might not be able to award adequate sentence in .....
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