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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Year: 1986 Page 8 of about 512 results (0.248 seconds)

Mar 05 1986 (HC)

Nizam Sugar Factory Ltd. Vs. Collector of Central Excise and ors.

Court : Andhra Pradesh

Decided on : Mar-05-1986

Reported in : 1986(10)ECC35; 1987(27)ELT40(AP)

..... imposition of fine of rs. 4000 in lieu of confiscation without giving an option to two co-operative bodies is contrary to section 34 of the central excises and salt act. this argument is based upon an assumption that the goods in question belong not to the writ petitioner but to the co-operative ..... subject matter of the relevant enactment will be of vital significance. 18. lord russell of kilowen, in the case of coppen v. morre no. 2 (1898) 2 qb 306 pointed out that it was the intention of the legislature that would make the presence or absence of mens rea important. but it is ..... upon the petitioner-company in his show cause notice dated 17.10.78 to show cause why action should not be taken against it under the excise act and the relevant rules for the alleged violation of the above rules. along with the writ petitioner-company, the andhra pradesh co-operative marketing federation limited ..... observed that the rule that mens rea is not a necessary ingredient of an offence applies to revenue statutes only. in hobbs v. winchester corporation, (1910) 2 kb 471, a butcher who sold unsound meat was guilty of an offence without proof of any mens rea. following the above, we hold that mens rea ..... of certain prescribed procedures for the removal of the manufactured sugar from and out of the godowns of the company which are required statutorily to be kept. 2. on 24.4.1978, the superintendent of the central excise (audit) along with his staff during their routine visit of the above unit found two .....

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Nov 12 1986 (HC)

Government of Andhra Pradesh and ors. Vs. B.V.S. Sai Prasad and ors.

Court : Andhra Pradesh

Decided on : Nov-12-1986

Reported in : (1987)IILLJ239AP

..... the affidavit that this matter is covered by the decision in w.p. 2135/83. in w.p. 907/86 (corresponding to w.a. 669/86) 2 petitioners working as section officers etc. (cat. 5 of divn. i) claimed equal salary with that of their junior sri shyam sunder. it is also mentioned in the affidavit that ..... that of their junior sri k. madhusudhana rao. in w.p. 3043/86 (corresponding to w.a. 749/86) 7 petitioners working as asst. section officers (cat. 3 of divn. ii) prayed for payment of equal salary as that of their junior sri poornachander rao. in all the five writ petitions it is stated that the matters ..... 40 petitioners working as asst. section officers (cat. 3 of divn. ii) prayed for payment of equal salary with that of junior sri poornachander rao. in w.p. 2721/86 (corresponding to w.a. 728/86) 4 ..... of equal salary with that of sri janikirama rao. in w.p. 1428/86 (corresponding to w.a. 670/86) 8 petitioners working as asst. section officers (cat. 3 of divn. ii) prayed for payment of equal salary as that of their junior sri p. vijayalakshmi. in w.p. 2682/86 (corresponding to w.a. 727/86) ..... of their juniors holding the post of copyists. in w.p. 3402/86 (corresponding to w.a. 675/86) 7 petitioners working as dy. section officers (cat. 1 of divn. ii) prayed for equal salary with that of their junior sri v. poornachander rao. in all these three writ petitions it is mentioned that these matters are .....

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Sep 12 1986 (HC)

Mohd. Abdul Hameed Vs. High Court of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Sep-12-1986

Reported in : (1987)IILLJ477AP

..... clearly show that in the matter of admitting an employee into full membership of service, general seniority does not play much of a part. the definition clause of the high court service rules, which is bodily lifted from the a.p. state and subordinate service rules, defines an approved probationer as ..... the declaration that the employee has completed probation are the powers and responsibility of the employer. on completion of probation, the employee acquires a higher degree of security of his job. he may still be discharged from service but can only be so discharged respecting his seniority as an approved probationer. ..... the service of the high court by transfer. after they joined they have not lost a day in completing their probation by reason of any act of administration. i am, therefore, unable to agree with the contention of the learned counsel for the respondents that rule 10 has any relevance ..... of one year on duty. the high court has declared that the petitioner had completed one year period of probation by 4th august, 1973 respondents 2, 3 and 4 were appointed as shorthand writers by the method of transfer. they were all previously working in the mofussil under the a.p ..... petitioner. the petitioner had, therefore, filed this writ petition seeking a declaration from this court to the effect that he is senior to respondents 2 to 5 in the category of approved probationers of court masters and personal assistants to hon'ble judges and registrars and that, therefore, full membership .....

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Jan 29 1986 (HC)

Amba Bhavani and ors. Vs. the Government of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Jan-29-1986

Reported in : [1986]63STC40(AP)

..... person claiming the exemption under this sub-section. .......................' 18. sections 5c, 5d, sub-sections (1), (2), (3) of section 38 and the amendment of the definition clause relating to 'dealer' by insertion of sub-clause (iii-a) have been given retrospective effect from 2nd february, 1983, under sub-section (2) of section 1 of the amendment act no. 18 of 1985. the validity ..... 10th april, 1985, the andhra pradesh general sales tax (amendment) ordinance, 1985, amending certain definition clauses in section 2 such as 'dealer', 'sale', 'turnover', 'tax', etc., inserting new sections 5c, 5d and section 38 and making some other amendments to the principal act. some of the relevant provisions of the ordinance were given retrospective effect from 2nd february, 1983. ..... replaced by the andhra pradesh general sales tax (amendment) act (no. 18 of 1985). under section 6 of that act, section 5d has been inserted in the principal act. this section is given retrospective effect from 2nd february, 1983, as per sub-section (2) of section 1 of the amendment act. under this section, the assessing authority is conferred with the power to assess ..... constitution and was valid, and (2) assuming that section 6 of the constitution (forty-sixth amendment) act, 1982, was valid and validated the levy and collection of tax made on the foodstuff supplied by the petitioners, did it authorise the levy of sales tax on the supply of foodstuffs without amending the definitions 'sale' and 'turnover' in .....

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Nov 04 1986 (HC)

Boddu Ramaiah Vs. Government of India and ors.

Court : Andhra Pradesh

Decided on : Nov-04-1986

Reported in : 1988(15)ECC79; 1988(32)ELT355(AP)

..... india in violation of the said provision and as such confiscation under section 111(d) is bad in law. section 111(d) of the customs act, 1962 reads as follows : '111. confiscation of improperly imported goods, etc. :- the following goods brought from a place outside india shall be liable to ..... were acquired in violation of the prohibition imposed under clause 3 of the import control order read with section 3(1) of the imports and exports (control) act, 1974 and section 11 of the customs act, 1962 and confiscated the goods under section 111(d) of the customs act. in the absence of anything on record, it cannot be assumed that the goods were brought into ..... , a revision was preferred to the 1st respondent. the revision was also dismissed and that order is assailed in this writ petition. 2. in the counter-affidavit, inter alia, it is stated that section 11(g) of the customs act, 1962 has no application, as the confiscated goods were purchased by atchutarama gupta from some unknown persons as per his statement dated 7 ..... . sitaram - (1) : 1966crilj712 . 5. there is nothing on record to show that the goods in questions have been notified under section 3 read with section 11 of the customs act, 1962 or that they were imported into india contrary to the said section. merely because the goods were seized in visakhapatnam town, it cannot be assumed that the goods in question have been imported .....

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Sep 30 1986 (HC)

Sri Krishna Finance Corporation Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Sep-30-1986

Reported in : [1987]169ITR611(AP)

..... is justified in holding that the assessee-firm is entitled to the benefits of registration for the assessment year 1972-73 ?' 3. both the references are made under section 256(2) of the income-tax act, 1961. 4. the facts leading up to these references are the following : on march 1, 1967, a partnership styled 'm/s. sri krishna finance corporation, kadiri' was ..... the normal course, they would have been entitled to a reasonable interest upon the said deposits. 14. we therefore, direct that the tribunal, while passing its order under section 260(1) of the act in accordance with this judgment, shall determine and award a reasonable amount of interest on the capital invested by the three ladies. it is for the tribunal to ..... the income of the latter. 11. both the parties, viz., m/s. sri krishna finance corporation, as well as the commissioner of income-tax, asked for reference under section 256(1) of the act, which was refused, whereupon they approached this court and the in pursuance of a direction, these cases were stated by the tribunal for the opinion of this court ..... there was no separate firm in existence and that 'sri krishna finance corporation.' accordingly, he canceled the registration granted to 'sri goverdhana finance corporation' under and in accordance with section 186 of the act and clubbed the income of 'sri krishna finance corporation'. the income of 'sri goverdhana finance corporation' so clubbed for the assessment year 1974-75 was rs. 10,390 .....

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Sep 18 1986 (HC)

Additional Commissioner of Income-tax Vs. P. Durgamma

Court : Andhra Pradesh

Decided on : Sep-18-1986

Reported in : (1987)64CTR(AP)304; [1987]166ITR776(AP)

..... and bounds. it is pointed out that, according to law, unless the joint family properties are partitioned in definite portions and an order is recorded under section 171(1) of the income-tax act to the effect that on the partition of properties, the joint family ceased to exist, the joint family must ..... above contention of the assessee and once again quashed the assessments made on the joint family as not maintainable. with the leave of this court under section 256(2), the question of law mentioned at pages 777, 778 supra was referred to this court for consideration. 6. in the first place, we ..... apparently served on the surviving members of the joint family for the abovesaid purpose. 5. the assessments made by invoking the provisions of section 148 of the act against the hindu undivided family described in the above manner were again challenged. the appeals were dismissed by the appellate assistant commissioner on a ..... of the appellate tribunal and the appellate assistant commissioner for the assessment years 1962-63 and 1963-64 and 1964-65 to 1967-68, respectively?' 2. this case has a chequered history. disputes which arose in 1947 between members of a joint family were the subject-matter of consideration in several ..... y.v. anjaneyulu, j. 1. under directions from this court under section 256(2) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the income-tax appellate tribunal referred the following question of law for the consideration of this court : 'whether, on the .....

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Sep 22 1986 (HC)

Alkali Metals Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Sep-22-1986

Reported in : [1987]169ITR359(AP)

..... matter and consider the question regarding the allowability of commission paid to y. s. r. krishna rao, a. l. narasimha rao and y. joga rao in terms of section 40(c) of the act, taking into consideration the evidence placed by the assessee on record and having regard to all the facts and circumstances of the case. both the revenue and the ..... basically on the ground that there was no evidence that they rendered any service. the assessee sought for a reference under section 256(1) of the act of the two questions of law referred to in paragraph 1 supra. the tribunal rejected the application under section 256(1). pursuant to the directions of this court on the petition filed by the assessee under ..... to the directions of this court under section 256(2) of the income-tax act, 1961 (in short 'the act'), the income-tax appellate tribunal referred the following two questions of law for the opinion of this court : '(1) whether the tribunal was correct in law in placing a restriction on the interpretation of the expression 'promoters (2) whether the tribunal was justified in holding ..... section 256(2), as already observed, the aforesaid questions are referred for our consideration. 4. sri s. dasaratharama reddy, learned counsel for the assessee .....

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Apr 03 1986 (HC)

Ambae Picture Palace Vs. Entertainment Tax Officer and anr.

Court : Andhra Pradesh

Decided on : Apr-03-1986

Reported in : [1986]162ITR772(AP)

..... with prospective operation, but levy of taxation at higher rate which really amounts to imposition of tax with retrospective operation has to be justified on proper and cogent grounds.' thus section 2 of the amending act to the extent that it imposes higher levy of 45 per cent. with retrospective effect from the first of april, 1966, and also ..... satisfy the constitutional requirement as to reasonableness. therefore, we hold the state government does not explain with proper and cogent reasons why for seven weeks the act 16 of 1985 is enforced with retrospective effect; therefore, section 1, to the extent it directs retroactivity between september 7, 1984, and october 24, 1984, is arbitrary, unreasonable and ultra vires the constitution. 28. the ..... discussion when we say 'seven weeks', we refer to the period between the above two dates when provisions of the ordinance were on the statute book. we see that in act 16 of 1985, sub-clause(2) of section 1 recites that the act is enforced with retrospective effect to cover the seven weeks and prospectively. the two statutes, ordinance 26 of 1984 and ..... act 16 of 1985, thus overlap for seven weeks. therefore, act 16 of 1985 is assailed-whether the retroactivity in section 1 is constitutionally valid we have in the statement of facts avoided the .....

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Dec 06 1986 (HC)

Ambica Tobacco Company (P.) Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Dec-06-1986

Reported in : [1988]172ITR343(AP)

..... : 'whether, on the facts and in the circumstances of the case, the income received from lease of machinery should be assessed as income from business or income from other sources ?' 2. the assessee-company was incorporated with the object of carrying on business of producers, cultivators and manufacturers of tobacco, cigars, cigarettes, etc. the machinery purchased for the purpose of manufacturing .....

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