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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1960 Page 4 of about 54 results (0.051 seconds)

Jul 21 1960 (HC)

Kanyalal Motilal Karva Vs. Controller of Estate Duty, Hyderabad

Court : Andhra Pradesh

Decided on : Jul-21-1960

Reported in : AIR1961AP333; [1961]41ITR1(AP)

..... a statement of account in form e. d. was filed by the accountable person before the assistant controller of estate duty, special estate duty-cum-income-tax circle, hyderabad declaring an estate of rs. 81,803/-. the assessing authority determined the principal value of the deceased's estate at rs. 1,76,890 as against rs ..... the dutiable estate of the deceased at rs. 1,76,890/-. 4. the appeal preferred by the assessee to the central board of revenue under section 63 of the act was dismissed. the reasons in support of the dismissal of the appeal in this regard are contained in the following words: (1) it has been admitted that the ..... has been correctly taken as one half under section 39 of the act.' 2. the facts leading to this reference are briefly these. one poonamchand died on 19-11-1954 at hyderabad leaving behind him his son motilal and his widow. ..... reddy, c.j. 1. the following question is referred by the central board of revenue under sub-section (1) of section 64 of the estate duty act 1953 (act xxxiv of 1953) for the opinion of this court: 'whether on the facts and circumstances of the case, the deceased's share in the joint family property ..... these circumstances, our answer is that the deceased's share in the joint family property has to be taken as 1/3 under section 39 of the act. the accountable person is entitled to his costs. advocate's fee is fixed at rs. 250/-. .....

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Apr 08 1960 (HC)

Gopalaswami Vari Temple, Timmapuram and ors. Vs. the Commissioner for ...

Court : Andhra Pradesh

Decided on : Apr-08-1960

Reported in : AIR1961AP216

..... to pay the additional charges under clause (2) of the section. these are undoubtedly some of the characteristics of the 'tax' and the imposition bears a close analogy to income-tax. but the material fact which negatives the theory of fees in the present case is that the money raised by levy ..... control were exercised by his department and what administrative functions were performed by him or the deputy commissioners or the assistant commissioners under the act in respect of that institution and also what services were rendered to the institution.in our opinion, this argument is unsubstantial all that that ..... correlation between the levy imposed and the expenses incurred by the state for the purpose of rendering such services.'after the passing of the amendment act (xiii of 1955), it cannot be disputed that such correlation exists between the contribution and the levy imposed by the department (sic).10. ..... and had to be struck down. the reasoning of their lordships in this behalf is contained in the following observations:'section 76 of the madras act speaks definitely of the contribution being levied in respect oi the services rendered by the government ; so far it has the appearance of fees. ..... endowments, madras v. lakshmindra thirtha swamiar, : [1954]1scr1005 . it was there laid down by their lordships that since section 76 of the act did not contemprate the setting up of a separate fund but the contribution went into the consolidated fund out of which the emoluments payable to the .....

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Jan 13 1960 (HC)

V. Sesha Sarma Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Decided on : Jan-13-1960

Reported in : AIR1960AP461

..... and to include an inam land in a ryotwari area, but does not include an inam constituting an estate under the madras estates land act, 1908 (madras act i of 1908).8. section (3) declares:'notwithstanding anything contained in any engagement contract, grant or other law for the time being in ..... of full assessment on minor inam lands in this state as in the ease of ryotwari lands.....' now, let us look at the impugned act. the act received the assent of the president on 21-11-1955, and was published in the andhra gazette extraordinary on 26-11-1955. the descriptive ..... the law are irrelevant.'the idea conveyed by the expression 'colourable legislation' is that although apparently the legislature in passing the statute purported to act within the limits of its powers, yet in substance and in reality transgressed these powers, the transgression being veiled by what appears on proper ..... money by the state in the exercise of its sovereign power for public purposes .......all bite of income or profit taken by the state in the exercise of its sovereign powers are in reality taxes no matter under what name they appear.'we are in respectful agreement with the above observations.11. ..... the settlement rates for similar lands in the neighbouring ryotwari villages.10. as to the legislative competence of the state legislature to pass the impugned act, the following items in the state list put the matter beyond doubt.'45. land revenue, including the assessment and collection of revenue, the maintenance .....

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Apr 04 1960 (HC)

Arisetti Appalaraju Vs. Assistant Commercial Tax Officer

Court : Andhra Pradesh

Decided on : Apr-04-1960

Reported in : [1961]12STC398(AP)

..... india (vide deputy commissioner of police v. vedantham a.i.r. 1936 mad. 132 and manickam chetty v. income-tax officer, madurai) (1938) 1 m.l.j. 351. if so, the arrears of sales tax can be collected from the estate of the assessee as if it were a debt. the petitioner is the son ..... 1939, enabling the levy and collection of provisional assessment are in excess of the charging section (section 3 of the madras general sales tax act) under which the liability for the tax of a year does not accrue till the end of that year. in that view the learned judges held that the conviction for the ..... strenuously pressed upon me by mr. t. anantha babu is that there is no provision in the madras general sales tax act, which is the act governing the assessment in question, for collecting the arrears of sales tax from a legal representative of a deceased person. the answer to this objection, to my mind, is obvious. ..... do with his father's business, that he was neither a dealer nor an assessee under the madras general sales tax act and that he is not bound to pay the arrears of sales tax with respect to the business of his father. it is also stated that from the papers left by his father, ..... not a defaulter. his contention is that the petitioner is not a dealer. dealer has been defined in section 2(e) of the andhra pradesh general sales tax act as: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 .....

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Feb 24 1960 (HC)

Venkateswara Oil Mills Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-24-1960

Reported in : [1960]11STC555(AP)

..... of government, it would not bind the government and would not create an estoppel against the statute. under the hyderabad general sales tax act, the department was entitled to impose taxes on the sale of goods, a right which could not be taken away by a wrong interpretation placed by a subordinate officer of ..... any official of the department to release any dealer from payment of such tax. such a release will be null and void and cannot be relied upon by any dealer to evade payment of tax.15. under the hyderabad general sales tax act, no rule similar to rule 18 of the madras turnover and assessment rules ..... appellants to recover the remaining balance was denied by the respondents. it was contended that the appellants were estopped from claiming it, as the respondents acted upon the said statements believing them to be true and paid more money than they would have paid if the amounts subsequently claimed had been rendered ..... forward for the first time. it was not shown that the assessee had in fact acted to his detriment on the basis of this letter.17. the decision of a bench of this court in china sambamurty v. additional income-lax officer, vizag [1958] 2 an. w.r. 515, called in aid by ..... sri ranganathachari, counsel for the petitioner, is irrelevant and docs not throw light on the question before us.18. in the result, the tax revision case is dismissed, but without costs. .....

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Mar 25 1960 (HC)

The State of Andhra Pradesh Vs. Donthala Rajaiah

Court : Andhra Pradesh

Decided on : Mar-25-1960

Reported in : [1960]11STC819(AP)

..... in the opinion of the learned judges, the limitation prescribed under sections 11(5) and 11-aof that act had to be read back into section 11(2). the learned judges adopted the principle enunciated by them in commissioner of income-tax, bombay city v. narsee nagsee & co. [1957] 31 i.t.r. 164, which dealt ..... in dispute being an original assessment, it is not barred by time as no time is pres-cribed for making the assessment by the hyderabad general sales tax act. on the other hand, the position taken by the assessee is that as the return was not filed before the 15th of may, 1953, as prescribed ..... 1958] 9 s.t.c. 179 there, hidayatullah, c.j. and choudhuri, j., were interpreting section 11-a of the c.p. and berar sales tax act, which is analogous to rule 32 to be construed by us and it runs as followsif in consequence of any information which has come into his possession, the ..... with business profits tax and in which the position was to some extent similar to the one arising before the learned judges. ..... chandra reddy, c.j.1. the government of andhra pradesh has applied under section 22(1) of the andhra pradesh general sales tax act to revise the order of the sales tax appellate tribunal accepting the appeal of the respondent.2. the respondent, who is a dealer in kirana, oil-seeds, tobacco and cloth made .....

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Oct 18 1960 (HC)

J. Ramamurthy Naidu Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Oct-18-1960

Reported in : AIR1961AP344

..... court in messrs pannalal binjraj v. union of india, (s) : [1957]1scr233 . one of the questions posed there was whether the transfer of income tax assessment proceedings to one of the officers not having territorial jurisdiction infringed the provisions of article 14 of the constitution. in dealing with that petition, their ..... the election of the board of directors of a cooperative society was not within the ambit of section 51 of the madras cooperative societies act and consequently the deputy registrar had not initial jurisdiction to deal with the matter and set aside the election.the learned judges held that ..... to the appellant. there, an objection was raised that two members alone could not decide the dispute.further, section 16 of the industrial disputes act required that all the members of the tribunal shall sign the award: lastly, the controversy did not arise in that case in the exercise of ..... j, and venkata rama ayyar j. decided that the rule was ultra vires. section 8 of the madras estates (abolition and conversion into ryotwari) act (xxvi of 1948) which requires that the tribunal should consist of three members and which fell to be considered by their lordships in the above ..... the members of the regional transport authority and as such it was opposed to the mandatory provisions of section 44(2) of the motor vehicles act. the learned counsel maintains that as that section requires the constitution of the regional transport authority with three members, it is not competent for .....

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Feb 23 1960 (HC)

Katradagga Lakhminadharao Naidu Vs. Special Officer, Rent Reduction, B ...

Court : Andhra Pradesh

Decided on : Feb-23-1960

Reported in : AIR1960AP560

..... this view of ours. in dulichand v. commr. of income-tax, (s) : [1956]29itr535(sc) , the supreme court held that the definition of a partner contained in section 3 (42) of the general clauses act could not be read into the partnership act as it would be repugnant to partnership law. see sheodayal ..... (1958) 8 stc 632 (mad), it was decided by a bench of the madras high court that section 6 of the madras general sales tax act, which empowered the state government to grant exemptions in regard to certain specified class of vegetables etc., could he read in conjunction with section 15 ..... was followed in m. s. u. mills v. industrial tribunal jaipur, . there is no distinct provision in section 15 of the madras general clauses act to the effect that the power of modification or amendment conferred on the government should have retrospective operation. since section 15 cannot operate retrospectively, it could not ..... is effected in the estates, the land revenue payable to government will be calculated on the basis indicated in section 23 of the estates abolition act.that would also provide the basis for the computation of the compensation payable to the landholder. thereafter, the land-holder goes out of the ..... andhra pradesh, 1958-1 andh wr 480, ruled that the power vested in the government by section 43 of the madras district municipalities act to distribute wards was not exhausted when once a distribution was effected and that the government could redistribute the wards before the date of the .....

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Oct 16 1960 (HC)

Paruchuri Suryanarayana Vs. Paruchuri Sugunavathi

Court : Andhra Pradesh

Decided on : Oct-16-1960

Reported in : AIR1961AP393

..... is concerned, the law of survivorship would continue to govern the right of succession. but in respect of non-agricultural property the provisions of the act would apply. thereafter the courses of devolution of the two kinds of property would be different, the one governed by the hindu law and the ..... of air):-indeed if the argument of the learned counsel be accepted it would enable scheming members of a joint family to circumvent the provisions of the act altogether. to illustrate, if a person died having an interest in non-agricultural property, the other members of the joint hindu family by converting the same ..... possession of a half share in the family properties basing her claim on the rights conferred upon her by the hindu women's rights to property act, 1937. the properties left by the deceased were agricultural lands. the question arose whether she would be entitled to share the produce derived from ..... , was questioned and the federal court held, in umayal achi v. lakshmi achi, 1945-1 mad lj 108 : (air 1945 fc 25) that the act did not operate to regulate succession to agricultural lands in the governor's province and that the word 'property' in section 3 did not include agricultural lands. ..... 400/- out of which a sum of rs. 1000/- would he spent for cultivation expenses, leaving a net income of rs. 400/- only per acre. then there are expenses like the water cess, other taxes, the cost of collecting the cane and its conveyance to the factory,apart from the amounts mentioned in exs .....

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Jun 16 1960 (HC)

Dalavayi Nagarajamma Vs. State Bank of India and ors.

Court : Andhra Pradesh

Decided on : Jun-16-1960

Reported in : AIR1961AP320; [1962]32CompCas120(AP)

..... bank authorities to pay the interest on the fixed deposit amount to b alone. a might show in his income tax returns or wealth tax returns that the deposit amount had been gifted to b and that it belongs to b alone and pay gift tax.in all such cases, it will be clear that a conditional gift had been made that on the ..... amount was gifted to her.7. the next question that arises for consideration is whether the appellant is the lawfully wedded wife of ramaswami and is entitled to share the taxed deposit amount along with the 3rd defendant. the contention of the learned advocate-general was that the documentary evidence filed in the case proves that she was living with ramaswami .....

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