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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: andhra pradesh Year: 1956 Page 1 of about 41 results (0.083 seconds)

Nov 26 1956 (HC)

In Re: K. Muniswami Chetti and ors.

Court : Andhra Pradesh

Decided on : Nov-26-1956

Reported in : 1958CriLJ144

..... the discharge of his official duty.the observation was made in repelling the contention that an ex-president's failure to handover records is an official act. it will be noticed that under section 21 of the act, a president is directly elected by the electorate of the village. he is not like the vice-president elected from among the members. therefore when ..... handover charge to the newly elected president, as the offence was committed while acting or purporting to act in the discharge of official duty.similarly in in re subramania mudali a.i.r. 1940 mad. 297 (e) pandrang rao j. held that sanction was necessary for the prosecution under section 208 (2) and (3) of a member of a panchayat, who was appointed temporary ..... .8. a plain reading of section 106 shows that there are two conditions precedent to the prohibition thereunder, viz., (1) that the accused is the president, executive authority or a member of a panchayat, and (2) that the offence is alleged to have been committed by him while acting or purporting to act in the discharge of his official duty. the court is ordinarily ..... president and continued to exercise the functions of a temporary president and failed to hand over one pie being the panchayat funds to the newly elected president. the reasoning of the learned judge was:the acts or omissions alleged against the petitioner .....

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Sep 28 1956 (HC)

Seriveti Kotiswamy and ors. Vs. State of Andhra

Court : Andhra Pradesh

Decided on : Sep-28-1956

Reported in : 1958CriLJ152

..... . ramachandra rao, the learned counsel for some of the petitioners has relied on the decision in state of west bengal v. anwar ali : 1952crilj510 which declared section 5 (1) of the west bengal special courts act x of 1950 to be ultra vires the constitution toy reason of its being in conflict with article 14 of the constitution. speedier trial of offences ..... evidence against the 1st accused in cross-examination.the additional district magistrate set aside the sub magistrate's order of discharge in the view that the credibility of p.ws. 2, 3 and 9 was properly one for decision by the trial court and not by the committing magistrate. it is well settled that although a committing magistrate has a duty ..... fulfilled, namely, (1) that the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from others left out of the group and (2) that that differentia must have a rational relation to the object sought to be achieved by the statute in question.the classification may be founded on different bases, namely, geographical ..... is violative of equality before the law and of equal protection of law guaranteed by article 14 of the constitution.2. there can be no doubt that, as between the two kinds of procedure for commitment, the procedure specified in section 207-a is more prejudicial to the accused in the sense that it tends to deny to him chances of a .....

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Jul 31 1956 (HC)

Kalluri Vema Reddy Vs. Reddi Gangi Reddi and ors.

Court : Andhra Pradesh

Decided on : Jul-31-1956

Reported in : 1958CriLJ1118

..... an offence of rioting armed with deadly weapons, an offence falling under section 148, ipcthey are further charged with offences under section 302 read with section 149, section 307 and section 307 read with section 149, ipc and section 19(f) of indian arms act. the incident took place in the broad day light when in the ..... the judges composing the court of revision are equally divided in opinion, the case should be disposed of in manner provided by section 429.2. no order under this section shall be made to the prejudice of the accused unless he has had an opportunity of being heard either personally or by ..... which itself is inadmissible cannot be a sufficient ground to interfere with his finding. it is further significant that in arriving at the conclusion the medical and fire arms experts' opinion has also weighed with the judge and obviously enough such opinion cannot be lightly brushed aside. no further points were ..... witnesses and of their own view of the probabilities of the case.these observations were quoted with approval in joseph eva ltd. v. reeves (1938) 2 all er 115 (g). the supreme court laid down the scope of revisional powers in this behalf in logendranath jha v. polailal biswas : [1951 ..... interference only if it was wholly unreasonable. the principles laid down by the privy council in sheo swarup v. emperor a.i.r. 1934 pc 227, (2) (a), in this behalf have been reiterated by the supreme court in suraj pal singh v. state : 1952crilj331 ; puran v. state of punjab : .....

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Aug 29 1956 (HC)

K. Ch. Narasimhulu Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Decided on : Aug-29-1956

Reported in : [1957]32ITR728(AP)

..... has given to him under sub-section (2) of section 24. in other words the department wants to benefit from and wants to take advantage of its own default. it is an elementary principle of law that no person, we take it that the income-tax department is included in that definition, can put forward his own ..... made considerable profits from arrack shops bid by him during the year, issued a notice to the assessee on 12th september, 1947, under section 34 read with section 22(2) of the income-tax act. the assessee filed a return on 28th october, 1947, declaring an income of rs. 3, 130-90, but it turned out ..... income filed by the company and declared it was not liable to tax for the year 1941-42. a year later he started proceedings under section 34(1)(b) of the act. the assessee again filed a statement showing a loss of rs. 3, 92, 357 on its total world income. the assessment officer, after ..... in the present case, the assessee did not file a return at all during 1944-45the further question, namely, whether section 24(3) would apply to an assessment made under section 34 of the act need not be considered in this case, as even if it does, in the view we have expressed, the assessee ..... order. the income-tax appellate tribunal also by their order dated 25th april, 1952, rejected the contention of the ground that the loss contemplated by section 24(2) of the act was the ascertained balance of the earlier years, and as in the present case, the loss was not ascertained for the assessment year 1944-45, .....

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Nov 16 1956 (HC)

Kadiyala Chandrayya Vs. State of Andhra

Court : Andhra Pradesh

Decided on : Nov-16-1956

Reported in : [1957]8STC33(AP)

..... the sale of goods in the state of andhra. but every taxing legislation makes a genuine attempt to adjust the burden with a fair and reasonable degree of equality. it also aims to apportion the burden equitably on different categories of properties or persons with distinct economic characteristics. it is impossible in ..... learned counsel then raised for the first time before us, the contention that the proviso to section 3(1)(b) offends article 14 of the constitution and is, therefore, void. section 3(1) reads :'subject to the provisions of this act, - (a) every dealer shall pay for each year a tax on his total turnover ..... counsel relied upon the decision of the madras high court in krishna iyer v. the state of madras (1956 7 s.t.c. 346; 1956 2 m.l.j. 179) wherein the learned judges took a different view from what we have taken. after pointing out that three lines of classification run ..... ) that the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from others left out of the group and (2) that that differentia must have a rational relation to the object sought to be achieved by the statute in question. the classification may be founded on different ..... hotel, boarding house or restaurant with a turnover of not less than rs. 25, 000, he would be taxed at the rate of 4 1/2 pies for every rupee of his turnover but a dealer in similar articles with less turnover in a hotel, boarding house or restaurant or in different .....

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Aug 31 1956 (HC)

State of Andhra Vs. M.C. Sannappa

Court : Andhra Pradesh

Decided on : Aug-31-1956

Reported in : [1956]7STC757(AP)

..... said transactions effected by the commission agents is added, the total turnover would be more than rs. 10, 000 and therefore not exempted under section 3(3) of the act and is liable to tax. the order of the tribunal is therefore set aside. the respondent will pay the costs of the petitioner. advocate's ..... export outside the state, were taken as the termini of the series of sales.' this summarises in our view, correctly and neatly, the scope of rule 16(2)(ii) of the rules.4. a divisional bench of this court, of which one of us (chief justice) was a member, in the government of andhra v. ..... 9, 499-15-8 would attract the provisions of rule 16(2)(ii) of the turnover and assessment rules, but the balance of the total turnover would not be governed by the said provision as there were no sales in ..... his commission agents at bangalore who sold them in mysore state on his account. he was assessed under the provisions of the turnover and assessment rule 16(2)(ii) being the last purchaser in the series of sales of the goods effected in andhra state. the tribunal held that the transactions in respect of rs. ..... latter case, they leave the state, and therefore beyond the reach of the state's taxing authority. if, with this background the provision of rule 16(2) is approached, there will not be any difficulty in appreciating its scope. it is contended by the learned counsel for the respondent that as the sale for .....

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Jul 20 1956 (HC)

Sri Sitharama Rice and Oil Mills Vs. State of Andhra

Court : Andhra Pradesh

Decided on : Jul-20-1956

Reported in : [1956]7STC635(AP)

..... of the full bench was delivered by satyanarayana raju, j. 9. the following question has been formulated for decision by the full bench :'whether sub-rules (2) and (3) of rule 18 and form a9 of the madras general sales tax (turnover and assessment) rules can be read together, and an assessee who ..... as to the interpretation of these provisions by a full bench.8. we formulate the following question for decision by a full bench :'whether sub-rules (2) and (3) of rule 18 and form a9 of the madras general sales tax (turnover and assessment) rules can be read together, and an assessee ..... the notice of the registering officer, the non-registration of the firm till 12th november, 1951, would not disentitle it to claim relief under rule 18(2).5. in support of this contention, counsel for the petitioners relied upon a decision of a divisional bench of the madras high court consisting of rajagopalan ..... swamy 1956 (7 s.t.c. 560)), we have held that the deduction referred to in sub-rule (2) of rule 18 of the turnover and assessment rules framed under the madras general sales tax act is conditional upon the assessee complying with the requirement contained in sub-rule (3) of that rule.11. ..... under sub-rule (2) of rule 18, every registered manufacturer of groundnut oil is entitled to deduction under clause (k) .....

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Feb 22 1956 (HC)

P.V. Raghava Reddi and anr. Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Decided on : Feb-22-1956

Reported in : [1956]29ITR942(AP)

..... income is derived from one or other of the sources, it is liable to be taxed unless it is exempted under section 4 of the act. it exhausts the sources which yield taxable income. after specifying the incomes from definite sources, the section introduces a residuary head 'income from other sources'. a taxable income, and indeed any income, must have a source, for the ..... decision, therefore, is that the said amount was treated as revenue income from an undisclosed source. when the matter came up before the madras high court under section 66(2) of the income-tax act, the tribunal was directed to state a case after giving an opportunity to the assessee to adduce such evidence as he might choose to place before the tribunal ..... that a considerable volume of sales had been suppressed, added a sum of rs. 50, 000 as concealed profit of the business which raised the gross profit to 12 1/2%. he then took up some cash credits amounting to rs. 32, 563 which were shown in the suspense account of the firm as put in by the partners, and, disbelieving ..... question 'whether, on the facts and in the circumstances of the case, there was evidence before the appellate tribunal to justify the addition of rs. 6, 500 to the income ?'2. the assessee is a hindu undivided family carrying on business in mica under the name and style of p. v. raghava reddy and kota reddi and was assessed to income .....

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Apr 03 1956 (HC)

Ramamurthy (M) Vs. State of Madras and ors.

Court : Andhra Pradesh

Decided on : Apr-03-1956

Reported in : (1957)IILLJ238AP

..... enquiry leading up to the passing of the government order may be examined under article 226 of the constitution, bearing in mind that the court acts in exercise of supervisory and not appellate jurisdiction.in dealing with the first contention, i pointed out that the finding of the tribunal that ..... favour of his brothers. a chargesheet was filed before the additional first-class magistrate against the miller for violating the provisions of the essential supplies act, 1946, and he was convicted by the magistrate. the magistrate found that the unaccounted excess stock was 1,247 bags of paddy and that ..... (c) of section 5(1) do not apply to this case, and the only question is, whether the terms of section 5(1)(d) are applicable to the ..... government or benefit to the miller. the expression 'corruption' in rule 2(a) of the disciplinary proceedings tribunal rules bears the same meaning as 'criminal misconduct in the discharge of official duties' under section 5(1), prevention of bribery and corruption act (act 2 of 1947), and it is common ground that clauses (a) to ..... facts of this case. section 5(1)(d) reads .....

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Jan 16 1956 (HC)

In Re: B. Matameswara Rao

Court : Andhra Pradesh

Decided on : Jan-16-1956

Reported in : 1957CriLJ44

..... the government within the meaning of clause (9) of section 21, penal code and is therefore a 'public servant'. sub-section (4) of section 137, railways act only debars the treatment of such a person as a public servant for the purposes of the indian penal code. it says nothing about the operation of that definition for the purposes of the criminal procedure code. therefore, i think ..... . it is true that section 137, railways act enacts that notwithstanding anything in section 21, penal code, a railway servant shall not be deemed to be a public servant for any of the purposes of that code except for the purpose of chapter 9 of that code. the criminal procedure code itself does not define a public servant; but, sub-section (2) of section 4 thereof says thatall ..... asked by the ticket collector for his ticket, he produced a season ticket issued in the name of mr. g. h. bhatia and that he pretended to be mr. bhatia.2. the petitioner himself has argued the case in. person and he has several technical objections to the legality of the prosecution and i shall consider them seriatim.3. the first ..... words and expressions used herein and defined in the indian penal code, and not hereinbefore defined, shall be deemed to have the meanings respectively attributed to them by that code.the effect of this provision is to make section 21, penal code part of the criminal procedure code and the .....

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