Court : Andhra Pradesh
Decided on : Sep-25-1957
Reported in : [1958]9STC104(AP)
..... impact on the laws of taxation. the doctrine of equality of laws and the equal protection of laws and the principles of classification which softened the rigour of the doctrine and made it capable of application to the realities of life have been so well settled and it would be pedantic on our part to attempt to ..... ascertain whether there are facts that can reasonably be conceived without pure speculation to sustain the classification.32. learned counsel also relies upon the provisions of madras acts viii of 1939 and iv of 1953 in support of his contention that there is no substantial difference between virginia tobacco and nattu tobacco for the purpose of ..... laws are immune from constitutional prohibitions but should be viewed with more latitute so long as they proceed within reasonable limits and general usage.13. where an act imposed a licence tax upon a manufacturer engaged in the business of refining sugar but exempted from tax those who refined the products of their own plantations, .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-04-1957
Reported in : [1958]9STC723(AP)
..... violation of these fundamental rights.the next question, therefore, is whether this retroactive legislation (which the legislature was competent to enact) was obnoxious to the doctrine of equal protection of law embodied in article 14 of the constitution. the state, it is contended, by making the turnover of the dealers of goods, specified in sub-sections (2 ..... deemed to have come into force on the date on which the madras general sales tax and the madras tobacco (taxation of sales and registration) (andhra amendment) act, 1955 (andhra act xiv of 1955), came into force. (2-c) if, in the opinion of the state government, the levy of a single point tax on any of ..... beedies and snuff etc., were exempt from sales tax. by section 3 of the madras tobacco taxation of sales and licensing (repeal) and general sales tax (amendment) act, 1944 (madras act xii of 1944) which came into force on the 1st april, 1944, the words 'tobacco in any form whether manufactured or no' were substituted in the said .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jul-31-1957
Reported in : 1958CriLJ1290
..... general that non-compliance with the provisions of article 166 (1) and (2) would lead to this result that the order in question would lose the protection which it would otherwise enjoy had the proper mode for expression and authentication been accepted.it can then be challenged in any court of law that it was ..... is granted by the president himself.the expression 'central government' is not defined in the code. this term, according to section 8(b) of the general clauses act (act x of 1897) shall, in relation to anything done or to be done after the commencement of the constitution, mean 'the president'. even article 367 of the ..... constitution provides thatunless the context otherwise requires, the general clauses act, 1897, shall subject to any adaptations and modifications that may be made therein under article 373, apply for the interpretation of this constitution as it applies for the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-28-1957
Reported in : AIR1959AP40
..... 1958 andhra pra 713) (z2).12. we are very reluctant to accept the contention of the learned counsel for the respondent. this rule is laid down for the protection of minors who are unable to look after their own interest and to whom the court stands in qunsi tutelary position. the guardian and next friends are some times ..... were without consideration. as regards the third item of b schedule property it was alleged that the said lease was not effective because the second defendant had only a life interest. the 4th item of the b schedule property, which was marked in favour of the 7th defendant, it was alleged, was also without consideration. defendants 1 ..... de jure title. therefore had the ranee intruded into the estate wrongfully and even practised a deception upon the court of wards ...... it would not follow that those acts, however wrong, would defeat the claim of the incumbrancer.'this priciple. their lordships pointed out was in consonance with the rules of the hindu law which were .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-26-1957
Reported in : 1958CriLJ343
..... interested in them who would necessarily be infuriated by his treachery may attempt to do away with him. it may be that the provision has been enacted to protect him and to preserve his evidence un-tampered with till the termination of the trial. his release on bail in contravention of the sub-section is illegal and ..... /8/56 on the file of the court of the sessions judge, mahabubnagar. they were convicted under section 395, ipc and accused 1 was sentenced to rigorous imprisonment for life and the rest to 10 years' rigorous imprisonment and to a fine of rs. 500/- each.2. shortly stated, the prosecution case is as follows: the accused, ..... criminal procedure code or that the prosecuting inspector did not bring to his notice the said proviso. a magistrate tendering a pardon without complying with the provisions of the code acts either in gross ignorance or in conscious disregard thereof.it is, therefore, clear that the magistrate did not bestow due attention within the meaning of section 52, .....
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