Skip to content


Judgment Search Results Home > Search > Phrase: employees provident fund > Court: supreme > Year: 1997

Dec 11 1997 (SC)

State Bank of India Vs. C.B. Dhall

Court : Supreme Court of India

Reported in : AIR1998SC1500; JT1997(10)SC59; 1998LabIC496; (1999)ILLJ1367SC; 1997(7)SCALE585; (1998)2SCC544; [1997]Supp6SCR416; 1998(1)LC336(SC); (1998)1UPLBEC170

..... . services of dhall were taken over by the state bank and the existing services rules, pension fund rules and provident fund rules of the imperial bank of india were adopted by the state bank in respect of these employees. this was under section 7 of the state bank of india act which, in relevant part, ..... the age of 60 years. on november 22,1979, he was intimated and given show cause notice as to why bank's contribution to the provident fund should not be forfeited as he was liable to the bank to the extent of rs. 37458/83 and further why sanction to his retirement be ..... be paid in future in accordance with the rules.pension will be computed on the basis of full pay during the period of suspension.3. the provident fund (bank's contribution which has been withheld) with interest according to the rules after deducting the admitted sum of rs. 10,000 p.f. and ..... state bank dated june 4, 1980 by which it was resolved that 'the sanction to retire you be withheld and the bank's contribution to your provident fund account amounting to rs. 24006-49 be forfeited' which decision was communicated to dhall by letter dated july 16, 1980 of the chief general manager ..... is as under :'7. transfer of service of existing officers and employees of the imperial bank to the state bank - (1) every officer or other employee .....

Tag this Judgment!
Feb 21 1997 (SC)

Kishan G. Majithia Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : (1999)ILLJ835SC

..... challenged the order dated january 23, 1995 passed by the assistant provident fund commissioner, ranchi. respondent 2 herein, in proceedings under section 7a of the employees' provident funds and miscellaneous provisions act, 1952 (hereinafter referred to as 'the act') relating to determination of the liability for provident fund in respect of the establishment of the appellant for the period ..... december 1992 to february 1994. by the said order the assistant provident fund commissioner has determined the liability of ..... the workmen employed by the appellant. by the said judgment the high court, after setting aside the order passed by the assistant provident fund commissioner, has remitted the matter to the assistant provident fund commissioner to pass a fresh order after hearing the appellant giving reasons for the conclusions reached by him particularly as regards employment ..... for the subsequent period. in the circumstances, we consider it appropriate in the interest of justice that this matter should also be remitted to the assistant provident fund commissioner for consideration along with the matter relating to the earlier period which is being considered by the said officer in pursuance of the order dated may .....

Tag this Judgment!
Sep 30 1997 (SC)

State Bank of India Vs. A.N. Gupta and ors.

Court : Supreme Court of India

Reported in : JT1997(8)SC336; 1997(6)SCALE303; (1997)8SCC60; [1997]Supp4SCR383; 1998(1)LC28(SC); (1997)3UPLBEC2109

..... the central government. as far as the present two appeals are concerned, there has not been any change in the rules and regulations relating to the pension and guarantee fund and the employees provident fund rules.6. to understand the rival contentions, we may note some of the relevant facts in each of the two appeals.7. respondent gupta (in ca no. 2141/80 ..... high court in j.k. kulkarni v. state bank of india, have laid down good law.19. coming to rule 20 of the employees' provident fund rule which we have quoted above, this rule will become applicable only if an employee retiring from the service of the bank is under a liability incurred by him to the bank. in that case trustees administering the ..... the fund by the employee and the bank which again is to ..... to subscribe monthly to the pension section of the fund an amount equal to that contributed by the employee. under rule 7, no employee shall have any right of property in the fund beyond the amount of his contributions to the pension section of the fund with the interest accrued there on. under rule 15 of the employees provident fund rules, similar contributions are to be made to .....

Tag this Judgment!
Nov 27 1997 (SC)

Union of India and Others Vs. A.S. Amarnath

Court : Supreme Court of India

Reported in : [1999(81)FLR27]; JT1998(7)SC206; (1999)ILLJ1365SC; 1999(1)SCALE183; (1998)9SCC724

..... earlier with his brother as its partner and thereafter as proprietor and therefore, the infancy benefit could not be claimed by the respondent's concern as per the provisions of employees' provident funds and miscellaneous provisions act, 1952 (hereinafter to be referred to as 'the act'). the respondent's contention before the authorities under the said act was that for the period from ..... challenge the judgment and order of the high court of judicature at madras allowing the writ petition filed by the respondent, proprietor of one sarathi dye house, madurai. the regional provident fund commissioner had taken the view that the respondent had continued the business of the erstwhile firm wherein his father was a managing partner after a new firm was established by .....

Tag this Judgment!
May 01 1997 (SC)

Swadeshi Cotton Mills Co. Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Reported in : [1998]233ITR199(SC)

..... that it will be for the authority under the act to decide with reference to the provisions of the employees' provident funds act, 1952 and the reasons given in the order imposing and quantifying the damages to determine what proportion should be treated as penal and ..... [1988]172itr113(ap) , where the court was dealing with the deduction of the amount paid by way of damages under section 14b of the employees' provident funds and miscellaneous provisions act, 1952. it was held that the said amount comprises both the elements of penal levy as well as compensatory payment and ..... justified in allowing deduction of the liability of rs. 34,131 incurred by the assessee for the payment of damages under section 14b of the employees' provident funds act, 1952 ?(iii) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the penalty ..... expenditure under section 37(1) of the. act, the assessing authority is required to examine the scheme of the provisions of the relevant statute providing for payment of such impost notwithstanding the nomenclature of the impost as given by the statute, to find out whether it is compensatory or ..... interest paid for delayed payment of sales tax under the bombay sales tax act, 1959, and damages paid for delayed payment of contribution under the employees' state insurance act were permissible deduction under section 37(1) of the income tax act, 1961 (hereinafter referred to as 'the act'). this .....

Tag this Judgment!
Dec 09 1997 (SC)

Regional Provident Fund Commissioner and anr. Vs. Dharamsi Morarji Che ...

Court : Supreme Court of India

Reported in : (1998)2SCC446

..... run since 1921. the contention of respondent 1 is to the effect that roha factory was an infant industry which was entitled to earn exemption from the operation of the employees' provident funds and miscellaneous provisions act, 1952 (hereinafter referred to as 'the act'). as per section 16(l)(b) of the act the claim for exemption was for three years from the ..... separate profit and loss accounts. the said two factories also have separate works managers and plant superintendents. and each factory also has a separate and independent set of workmen or employees who are not as such transferable from one factory to the other. the workers at the roha factory were recruited directly from outside sources. one also does not find any ..... separate, distinct and different. the workers of these two factories are also separate. though at the time when the roha factory was established or set up, about 5 or 6 employees of the ambarnath factory were sent to roha factory to take advantage of their expertise and experience and help set up the roha factory, this circumstance by itself has hardly ..... order1. in this appeal the regional provident fund commissioner and the union of india have brought in challenge the judgment and order rendered by the learned single judge of the bombay high court in writ petition no. 1129 .....

Tag this Judgment!
Jan 08 1997 (SC)

C.K. Damodaran Nair Vs. Govt of India

Court : Supreme Court of India

Reported in : AIR1997SC551; 1997(1)ALD(Cri)508; 1997(1)ALT(Cri)613; 1997CriLJ739; 1997(1)Crimes75(SC); JT1997(2)SC495; RLW1997(1)SC148; 1997(1)SCALE126; (1997)9SCC477; [1997]1SCR107

..... the prosecution led evidence through pws 2 and 9 that the appellant and the other accused persons had earlier demanded bribe to exempt their hospital from the operation of the employees provident funds act. since there is no reason to disbelieve their evidence and since their evidence gets amply corroborated by the fact of acceptance of rs. 1,000/- by the ..... accepted or obtained from pw 9 a gratification other than legal remuneration; and(iii) the gratification was for exempting the hospital in question from its liability to pay statutory provident fund contributions.10. so far as the other offence is concerned, section 5(1)(d) of the act (now replaced by section 13(1)(d) of the 1988 act ..... 9 then went to alakapuri guest house and met a1 and a3. a3 told pws 2 and 9 that the hospital would have to pay rs. 7500/-towards its provident fund contribution but if they were paid rs. 3500/- the hospital could be exempted from such payment. when pw 9 expressed his inability to pay the amount demanded, a1 ..... about 10 a.m. pw 9 first went inside the office and met a3. following him pw 3 also went inside the office introducing himself as a telephone employee. a3 asked pw 9 whether he had brought the money. thereupon pw 9 gave a proposal that they would go to a nearby hotel to which a 3 agreed ..... orderm. k. mukherjee, j.1. four provident fund inspectors of calicut including the appellant before us were tried by the special judge, ernakulam for offences punishable under section 161 i.p.c. and section 5( .....

Tag this Judgment!
Dec 11 1997 (SC)

Post Graduate Institute of Medical Education and Research, Chandigarh ...

Court : Supreme Court of India

Reported in : (2000)IIILLJ1678SC

the text below is only a summarized version of the order pronouncedtermination of respondent was found to be violative of section 25e and condition precedent for passing such order was lacking. whether respondent entitled to get full back wages as directed by high court. supreme court held that respondent will be considered to be in service during period of litigation and thus entitled to full back wages.

Tag this Judgment!
Mar 10 1997 (SC)

Allied Motors (P.) Ltd. Vs. Commissioner of Income-tax, Delhi

Court : Supreme Court of India

Reported in : AIR1997SC1361; [1997]224ITR677(SC); JT1997(3)SC418; 1997(2)SCALE575; (1997)3SCC472; [1997]2SCR780

..... or not) or any sum payable by the assessee as an employer by way of contribution to any provident fund, or superannuation fund or gratuity fund or any other fund for the welfare of employees shall be allowed only in computing the income of that previous year in which such sum is actually paid ..... several cases have come to notice where tax payers do not discharge their statutory liability such as in respect of excise duty, employer's contribution to provident fund, employees' state insurance scheme, etc. for long period of time, extending sometimes to several years. for the purpose of their income-tax assessments, they ..... at curbing the activities of those tax payers who did not discharge their statutory liability of payment of excise duty, employer's contribution to provident fund etc. for long periods of time but claimed deductions in that regard from their income on the ground that the liability to pay these amounts ..... payable by way of tax, duty cess or fee, etc., is allowed on actual payment basis only. the objective behind these provisions is to provide for a tax disincentive by denying deduction in respect of a 'statutory liability' which is not paid in time. the finance act, 1987, inserted ..... the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with the such return :provided further ...explanation 1 - ...**explanation 2 -- for the purposes of clause (a), as in force at all material times, 'any sum payable means .....

Tag this Judgment!
Mar 10 1997 (SC)

Allied Motors (P) Ltd. Etc. Vs. Commissioner of Income Tax.

Court : Supreme Court of India

Reported in : (1997)139CTR(SC)364

..... profits or gains are computed.60. several cases have come to notice where taxpayers do not discharge their statutory liability such as in respect of excise duty, employers contribution to provident fund, employees state insurance scheme, etc. for long period of time, extending sometimes to several years. for the purpose of their income-tax assessments, they claim the liability as deduction on the ..... effect.5. sec. 43b was, therefore, clearly aimed at curbing the activities of those taxpayers who did not discharge their statutory liability of payment of excise duty, employers contribution to provident fund etc. for long periods of time but claimed deductions in that regard from their income on the ground that the liability to pay these amounts had been incurred by them ..... tax or duty is disputed or not) or any sum payable by the assessee as an employer by way of contribution to any provident found, or super annulations fund or gratuity fund or any other fund for the welfare of employees shall be allowed only in computing the income of that previous year in which such sum is actually paid by him.'the budget speech ..... the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return :provided further.........explanation 1 -....................explanation 2 - for the purposes of cl. (a), as in force at all material times, any sum payable means a sum for which the assessee incurred .....

Tag this Judgment!
Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //