Skip to content

Judgment Search Results Home > Cases Phrase: calcutta police act 1866 Court: andhra pradesh Year: 1968 Page 1 of about 41 results (0.146 seconds)

Mar 18 1968 (HC)

State of Andhra Pradesh Vs. G. Muralidhar and Co.

Court : Andhra Pradesh

Decided on : Mar-18-1968

Reported in : [1968]22STC285(AP)

..... dealer effecting the subsequent sale obtained the form prescribed for purposes of clause (a) of sub-section (4) of section 8 of the central act. it is very frankly admitted by the learned counsel for the respondents that the state of andhra pradesh is the appropriate state from which such ..... authorities who are empowered to assess and collect tax under the state sales tax law are empowered to assess and collect the tax under the central act also, on behalf of the government of india. in order to test the contention put forward on behalf of the petitioner, it should be ..... light of these admitted facts it is contended for the petitioner (state of andhra pradesh) that the proviso to section 9(1) of the central act is clearly attracted to these cases and that, therefore, the petitioner was competent to levy and collect the tax from the respondents, on these transactions. ..... state, the respondents in their turn sold the railway receipts to buyers in rajasthan, west bengal etc. the respondents are registered dealers under the central act, in the state of andhra pradesh, and they have to obtain the c forms from the appropriate assessing authority as required by clause (a) of ..... turnovers were assessed by the state of andhra pradesh (petitioner) on behalf of the union government to a tax at 7 per cent, under the central act. thereupon the respondents preferred appeals to the assistant commissioner (c.t.), hyderabad (south), who dismissed the appeals. the respondents carried the matters further in .....

Tag this Judgment!

Mar 25 1968 (HC)

Sri Venkateswara Lodge Vs. Commissioner of Income-tax Hyderabad, and O ...

Court : Andhra Pradesh

Decided on : Mar-25-1968

Reported in : [1969]71ITR629(AP)

..... ), to enter and search any building or place specified therein and to exercise the powers and perform the functions under sub-section (1) of section 132, with such assistance of police officers or of officers of the central government, or of both, as may be required....(6) before making a search, the authorised officer about to make it shall call upon ..... law. a similar argument was advanced before the supreme court in durga prasad v. superintendent (prevention), central excise1, with regard to an authorisation issued under section 105 of the customs act, 1962 and their lordships repelled the contention as follows at page 1216 :'it was further submitted on behalf of the appellant that the power of search under section 105 of ..... possession money, bullion, jewellery or other valuable articles or things which represent either wholly or partly the property which had not been disclosed for the purpose of the income-tax act, and further that, as the commissioner had reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable articles or things have been kept ..... of authorisation to the income-tax officers to search the premises of venkateswara lodge and other premises belonging to the writ petitioners. moreover, under the scheme of the income-tax act, the commissioner does exercise quasi-judicial functions in some matters. in any view of the matter, the contention of the learned advocate must be negatived.although the learned advocate mentioned .....

Tag this Judgment!

Feb 15 1968 (HC)

Commissioner of Wealth-tax, Assam Vs. Joharmal Murlidhar.

Court : Andhra Pradesh

Decided on : Feb-15-1968

Reported in : [1968]69ITR165(AP)

goswami j. - this matter has come to us on a reference by the income-tax appellate tribunal, 'a' bench, calcutta, under section 27(1) of the wealth-tax act, 1957. the assessment years concerned in this reference are 1957-58, 1958-59, 1959-60 and 1960-61.briefly the facts ..... commissioners order, which is confirmed by the tribunals, is the only legal and reasonable order which could be passed under section 5(1)(iv) of the act. apart from relying on the distance shown in the motoring guide of the automobile association, which was also taken into consideration by the tribunal, he ..... -(a) to constitute any town together with or exclusive of any railway station, village, building or land contiguous to any such town, municipality under this act;(b) to include within a municipality any local area contiguous to the same;(c) to exclude from a municipality any local comprised therein; or(d) to ..... every notification published under sub-section (1) shall define the limits of the local area to which it relates.....'section 5(2) of the assam municipal act may be noticed :'(2) when sixty days from the date of the publication of the notification have expired, and after considering any objection which may be ..... submitted, the state government may by notification,(a) constitute the local area or any specified part thereof to be a municipality under this act, or(b) include the local area or any part thereof in the municipality or exclude it therefrom, or(c) withdraw the whole area comprised in .....

Tag this Judgment!

Feb 12 1968 (HC)

Vulichi Audiseshiah and Co. Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-12-1968

Reported in : [1968]22STC222(AP)

..... the second point that the respondent has directed the petitioner to pay to the government. this is by virtue of section 5(c) of the andhra pradesh general sales tax act. it is this order of the respondent that is now questioned in this writ petition.3. it is not in doubt that section 5(c) is in material respects similar ..... to section 11(2) of the hyderabad general sales tax act. the supreme court had occasion to consider (lie vires of this section and in abdul quader & co. v. sales tax officer [1964] 15 s.t.c. 403, their lordships held ..... , 'section .11(2) of the hyderabad general sales tax act, 1950, which laid down (hat any amount collected by way of lax by any person otherwise than in accordance with the provisions of the ..... act must be paid over to the government and in default of such payment, the said amount would be recovered from such person as if it were arrears of land revenue, .....

Tag this Judgment!

Aug 28 1968 (HC)

Mohd. Akhalaq Ahmed Vs. the State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Aug-28-1968

Reported in : [1969]23STC204(AP)

..... our view has equally no substance, because the discrimination which would justify striking down of a provision as offending article 14 of the constitution must be contained in the act itself, discriminating things or persons classified thereunder. there can be no question of any discrimination violative of article 14 where different state laws provide for different matters in ..... the central sales tax act, notwithstanding the fact that the words 'the provisions of such law' would have sufficiently met the requirements, because they would apply not only to substantive provisions but also ..... law, including provisions relating to returns, appeals, reviews, revisions, references, penalties and compounding of offences' would have the effect of applying all the provisions of the sales tax act of any state. the legislature has been careful enough to particularise the provisions relating to appeals, revisions and reviews in the state law as being made applicable to proceedings under ..... only to the procedural provisions relating thereto, the provisions of section 21(6) would be equally applicable to appeals filed in respect of assessments under the central sales tax act. we do not however consider having regard to the comprehensive and all-embracing provisions of sub-section (3) of section 9 that only the procedural, and not the .....

Tag this Judgment!

Jun 11 1968 (HC)

Abdul Karim Babu Khan and ors. Vs. Sirpur Paper Mills Ltd.

Court : Andhra Pradesh

Decided on : Jun-11-1968

Reported in : [1969]39CompCas33(AP)

..... this case, it is necessary to deal with two other cases of the bombay high court which were considered by the madras high court as also by the calcutta high court. in pioneer alkali works ltd. v. amiruddin shalebhoy tyebji, a.i.r. 1926 bom. 341., taraporwala j. held that the directors in their ..... is to be made when the agents sign in the notice of calls ' by order of the board ' as there is the presumption that the agents act properly and even if such a resolution is necessary it is a matter which the parties can waive. while referring to the observation of lord esher, ..... a finding of fact arrived at by the learned company judge is conclusive and cannot be assailed in an appeal under section 155(4) of the companies act. an appeal against a judgment or order of the company judge will only lie on the grounds mentioned in section 100 of the code of civil procedure ..... by itself cannot justify a conclusion that the letter was not sent by ordinary post or was not received by the first petitioner. section 53 of the companies act prescribes the mode of service of notices. sub-section (2) thereof states that:' where a document is sent by post,-- (a) service thereof shall be ..... is an appeal against the judgment of satyanarayana raju j. (as he then was) dismissing the application of the appellants made under section 155 of the companies act praying, inter alia, that this honourable court:(a) direct the rectification of the register of members of the first respondent-company by re-entering the names of .....

Tag this Judgment!

Sep 27 1968 (HC)

Radhakrishna and Co. Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Decided on : Sep-27-1968

Reported in : [1969]24STC320(AP)

..... difficult, if not impossible, for persons like the appellant to collect materials in this behalf, because, there is no provision contained either in the act or the rules, on the basis of which it will be entitled to be supplied with all the material information relevant for sustaining a request for ..... difference of opinion was manifest and probably in order to obviate such controversy, the explanation had been omitted; and by the constitution (sixth amendment) act, 1956, clause (2) has been added conferring powers on the parliament to lay down the principles for determining when a sale shall be deemed ..... (j): 'turnover' used inprovided that where any such relation to any dealer liable togoods on which a tax has been so tax under this act means thelevied are sold in the course aggregate of the sale pricesof inter-state trade or commerce, received and receivable by him inthe tax solevied ..... respect of transactions by each, thesame point of levy, namely, the purchase point, has been fixed, which offends neither section 15 of the central act nor article 14 of the constitution, as the classification is both intelligible and reasonable. in so far as miller is concerned, he contends, he is ..... groundnuts is illegal and unconstitutional.3. it is contended that inasmuch as article 286(3) of the constitution, added by the constitution (sixth amendment) act, authorises parliament by law to impose such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as .....

Tag this Judgment!

Oct 24 1968 (HC)

Sri Konathala Venkata Ramana and Budha Appa Rao Vs. State of Andhra Pr ...

Court : Andhra Pradesh

Decided on : Oct-24-1968

Reported in : [1969]24STC367(AP)

..... certainly open to the house to say that the address may be taken to have been delivered.49. in this case as well as in the calcutta case cited above there was an attempt by the governor to deliver the address personally, but he was prevented. in those circumstances, it was held ..... , and every local branch of firm or company situated outside the state; shall be deemed to be a dealer for the purposes of this act.explanation ii_where a grower of agricultural or horticultural produce sells such produce grown by himself or grown on any land in which he has an interest ..... name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal or principals.explanation i.-every person, who acts as an agent of a non-resident dealer, that is, as an agent on behalf of a dealer residing outside the state, and buys, sells, ..... substituted.10. section 4, namely, insertion of section 11, was given retrospective effect by section 1(2) from 1st august, 1963. the relevant provisions of the act after the amendment may now be read :section 2(bbb): ' 'business' includes-(i) any trade, commerce, or manufacture or any adventure or concern in the ..... a taxing measure cannot be struck down unless it is construed as confiscatory or is a colourable piece of legislation. on the question whether the amending act was validly enacted, because the legislature had not properly met, sri ramachandra reddi contends that all that articles 174 - 176 of the constitution require is .....

Tag this Judgment!

Nov 26 1968 (HC)

Officer-in-charge (Court of Wards) Paigah, Vicar-ul-umra, Hyderabad Vs ...

Court : Andhra Pradesh

Decided on : Nov-26-1968

Reported in : AIR1969AP345; [1969]72ITR552(AP)

..... contention, the learned counsel relies upon two decisions, one of a bench of the madras high court in air 1944 mad 401 and another of the calcutta high court in nil govinda misra v. rukmini deby : air1944cal421 . the learned counsel further submits that the view taken by a bench of this ..... relevant fact is that the land has been admittedly assessed to land revenue as 'agricultural land' under section 50 of the hyderabad land revenue act. these factors in our opinion, strongly indicate that the land in question is agricultural land.23. sri ananta babu, contends that there are other ..... concerned with the expression 'agricultural income' as defined in art. 366(1) of the constitution and in section 2(1) of the indian income-tax act, xi of 1922. in determining what was 'agricultural income', their lordships had to consider the meanings of the expressions 'agriculture' and 'agricultural purpose'.15. ..... to answer the description of agricultural land in its widest significance. it is equally true that the central legislature under the government of india act had, and the parliament under entry 86 of list i of schedule vii to the constitution, has no legislative competence in respect of agricultural ..... the exclusive field of the legislative power of the state and that the expression 'agricultural land' in sec. 2(e) (i) of the act similarly should receive widest construction. he submits that the expressions used in the heads of legislation should be given a large and liberal interpretation, as .....

Tag this Judgment!

Nov 25 1968 (HC)

Khan Bahadur Ahmed AlladIn and Sons Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Nov-25-1968

Reported in : [1969]74ITR651(AP)

..... determination by the highest court of the compensation would entitle the income-tax officer, notwithstanding the period of limitation fixed under the income-tax act, to reopen the assessment in which he had included the initial compensation awarded by the collector and recompute the entire income on the basis of ..... observations are reinforced by their lordships of the supreme court--that it is not advisable to rely upon english decisions in interpreting the indian income-tax act. we have already noticed the observations of subba rao j. (as he then was) in gajapathy naidu's case. in the same judgment, after ..... be reopened, his lordship observed at page 119 :'whether this principle is justified in the english law, it has no place under the indian income-tax act. when an income-tax officer proceeds to include a particular income in the assessment, he should ask himself, inter alia, two questions, namely : (i ..... 36 acres and 6 guntas, the government of hyderabad, after duly notifying the same, acquired it under section 3(1) of the hyderabad land acquisition act, and subsequently took over possession of the same on 23rd june, 1954, after making the necessary declaration under section 6, the collector by his award ..... 12th july, 1956, is assessable for the assessment year 1955-56 ?' 2. the assessee, a firm registered under section 26a of the income-tax act, 1922, was being assessed to income-tax for the year 1955-56, for which the corresponding accounting year was from 1st october, 1953, to 30th .....

Tag this Judgment!

Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //