Court : Kolkata
Decided on : Jul-16-1999
Reported in : 245ITR580(Cal)
..... to him in respect of his personal situation as a house owner, who had taken advantage of the housing scheme and had obtained a claim to indemnity accordingly. in my opinion, such a payment is no more taxable as a profit from his employment than would be a payment out of a ..... the answer must be : because that was the security, or continuity, of employment which the employee required as an inducement to enter into the contract of employment. the answer to the question-why is the employee entitled to a payment equal to his salary for the remainder of the six-month ..... payment, in a case of gross misconduct. termination by methods (i) and (ii) is spelt out in the first paragraph of the relevant clause in the contracts of employment; termination by methods (iii) and (iv) is spelt out in the second paragraph of that clause-introduced by the words 'the company reserves ..... past services and as an inducement to continue to perform services and, secondly, to an emolument which is paid as an inducement to enter into a contract of employment and to perform services in the future. the result is that an emolument 'from employment' means an emolument 'from being or becoming an ..... and mr. j. d. hussey, were employed by the taxpayer (then known as thorn e. m. 1. electronics ltd.) at senior management level under contracts of employment which contained the following provision for termination:'notice of termination'the senior manager is required to give the company three months' notice in writing of the .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-21-1999
Reported in : (1999)2CALLT183(HC)
..... a director of the writ petitioner no. 1 and it has been specifically- contended by mr. mookherjee that in absence of a concluded contract, the propositions canvassed in the supplementary affidavit and also in other portions of the writ petition about promissory estoppel and legitimate expectation do not ..... counsel of the petitioner, that the question of concluded contrat is not material and in consideration of submission by mr. mookherjee. there is no contract entered in between the parties, therefore, the scrutiny on the said question any further dies not require our attention. the immediate reason to continue ..... valid terms. this courts is in agreement with the contention of mr. mookherjee, the learned additional solicitor general, that there is no concluded contract between the parties but nevertheless it appears that at some point of time some internal decision on the part of the authorities have been ..... take note of subsequent events in orders to effectuate a full and fair decision on the controversy. according to mr. pal, though concluded contract has been pleaded in the original writ petition but which does not emerge to be material in view of subsequent events and the genesis ..... inter alia, for a declaration that prasar bharati (broadcasting corporation of india) being an autonomous body cannot stall and/or amend any concluded contract entered between any citizen and the corporation and cannot at any stage withhold and/or withdraw its public commitments and for a further writ of .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-04-1999
Reported in : (1999)2CALLT211(HC),1999(1)CHN553
..... , l.c. in north eastern rail co. v. lord hastings, reported in (1900-1903) all er (reprint) 199, held that in particular circumstances an adherence to the letter of a contract may produce an apparent injustice.46. the supreme court, however, explained shell mex and b.p.ltd. v. manchester garages ltd. (1971)1 all er 841 (supra) in copt. b ..... . hezelhurst, reported in (1978)2 all er 1011 held that :--'having regard in particular to the fact that h and s were liable only for the consideration they had each contracted to pay and were not jointly and severally liable for the total consideration, the separate obligations contained in the two agreements could not be reconstructed into one joint obligation without ..... ; whether it was intended that the occupation should have a stage in the room or whether he only had permission for himself to occupy the room personally, whether under a contract or not. applying that test to the circumstances of the case c was not a tenant but a contractual licensee and so was not entitled to security of tenure under ..... be faulty. more so in a language which is not the mother tongue. those faulted words canot bounce back to alter the thought. thus in sum and substance when the contracting parties and the draftsman are assumed to have known that the word 'royalty' is meant to be employed to secure for the state something out of what the state conveys .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-18-1999
Reported in : (1999)3CALLT24(HC)
..... chapter v prior to the abolition of such contract labour system. though the legislature has expressly not mentioned the consequences of such abolition, but the very scheme and ambit of section 10 of the act clearly indicates ..... posit improvement of the lot of such workmen and not its worsening. implicit in the provision of section 10 is the legislative intent that on abolition of contract labour system, the erstwhile contract workmen would become direct employees of the employer on whose establishment they were earlier working and were enjoying all the regulatory facilities on that very establishment under ..... is the intermediary the employer is treated as principal employer with various statutory obligations flowing from the act in connection with regulation of the working conditions of the contract labourers who are brought by the intermediary contractor on the principal's establishment for the benefit and for the purpose of the principal employer and who do his ..... the supreme court in air india's case (cited supra). 24. his lordship justice ramaswamy in the leading judgment observed in pragraph 58 as under: '.............. on abolition of contract labour, the intermediary i.e.,contractor, is removed from the field and direct linkage between labour and principal employer is established. thereby, the principal employer's obligation to absorb .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : May-21-1999
Reported in : (2000)74ITD43(Kol.)
..... s. sixteen belvedere (i) (p) ltd. also functions from the same place at which the assessee is situated. long after entering into the sale contract, the company intended to purchase shares from m/s. iswar prasad dewkinandan ltd., 4 fairlie place, calcutta. this company also enjoys the same telephone and ..... fact that the alleged sales proceeded the purchases, particularly between the sister concerns and that to after a long gap between the date of contract and the date of bill would certainly cast doubt about the genuineness of the transactions and thus supported the order of the ao. he ..... in the instant case are only on paper. the evidence furnished by the assessee-company to support the transactions are all self-serving evidence such as contract notes, bills, entries in the books, etc. of the assessee-company as well as the sister concern. the brain behind all of them ..... . further aggrieved assessee is in appeal before us, learned counsel, appearing on behalf of the assessee-company, submitted that the transaction is fully supported by contract notes and bills and the purchases and sales are at the prevailing rates in the market. the share of bishnauth tea co. ltd. is quoted in ..... sale and the persons with whom transacted, etc., to accept the genuineness of the transactions. in this regard he observed that the copies of contracts and bills are merely self-serving documents, inasmuch as, no independent evidence has been produced to corroborate the transactions referred to in that bills. .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-19-1999
Reported in : (1999)IILLJ291Cal
..... him even though there is convincing evidence pointing to the contrary. it was however, said that a subsequent negotiation or a repudiation of part of the contract cannot in any manner affect the concluded agreement. reliance was placed on davies v. sweet, 1962 2 wlr 525, the pertinent observation at page 529 ..... (a person may renounce a right introduced for his benefit), can effectively waive performance of the duty by the person bound; and that person can effectively contract out of performing the duty.'in the case of lachoo mal v. radhey shyam, : 3scr693 it was pointed out:-the general principle is that ..... the said agreement is opposed to public policy and, thus, ultra vires article 14 of the constitution of india as also section 23 of the contract act. it may be true as has been submitted by ms. sengupta, a bipartite agreement may also be opposed to public policy but the fact ..... entered into the said agreement under compulsion.12. the allegations made in the writ application have been denied and disputed by the appellants herein. the contract which may be voidable in nature can be declared void only by a competent court of law particularly when it involves determination of serious disputed question ..... learned counsel submits that keeping in view the bargaining power of the parties the agreement must be held to be hit by section 223 of the indian contract act as explained by the apex court in central inland water transport v. brojo nath reported in (1986-ii-llj-171) (sc).10. the .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-09-1999
Reported in : AIR1999Cal229,(1999)2CALLT95(HC),103CompCas702(Cal)
..... it has been pleaded are false to the knowledge of the appellant. it is the appellant which was responsible for impeding the execution of the work contemplated under the contract for various reasons enumerated in the application for injunction and that the appellant had wrongfully and illegally failed to release the outstanding amounts against running bills of the appellant. that ..... the said bank guarantees and that the invocation pf the bank guarantee by the appellant was fraudulent besides being arbitrary as it is the appellant which has committed breach of contract having withheld payment of running bills of the respondent. the disputes between the appellant and the respondent are pending adjudication before the arbitration and if so what amount, if ..... by its letter dated 9th august, 1997 called upon the respondent to show cause as to why the contract should not be terminated by reason of its failure and neglect to execute the works and perform the obligation thereunder. correspondence thus ensued between the appellant and the respondent. ..... crores, towards mobilisation advance being guarantee no. 49/263.5. according to the appellant since the inception, the respondent failed to duly, properly or in terms of the said contract execute and perform the works and discharge its obligation thereunder and that since february, 1997 virtually stopped the work at the said project and abandoned the same. the appellant thereupon .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-25-1999
Reported in : (2000)1CALLT594(HC),2000(1)CHN21,[2000(85)FLR585],(2000)ILLJ1015Cal
..... ) of the act. accordingly, on finding the work to be of perennial nature, it had recommended and the central government had considered and accepted the recommendation to abolish the contract labour system in the aforesaid services. having abolished it, the central government was denuded of its power under section 10(1) to again appoint the mohlle committed to go once ..... on 15.11.89 the government of india referred the matter to the central advisory mohlle committee under section 10(1) which recommended the central government not to abolish the contract labour system in the aforesaid services. their lordships held,'there is no substance in the contention that the relevant factors for abolition of the contention that the relevant factors for ..... to life, leaving them in the lurch since prior to abolition they had the work and thereby earned livelihood. (ii) the question is whether after abolition of contract labour system the contract labourers who were earlier having regulatory protections would be rendered persons non grata and would be thrown out from the establishment and told off the gates. then in such ..... , the said judgement was not applicable to the present case.8. the learned counsel appearing for the respondent has submitted that the industrial dispute act not being applicable the contract labours tripartite settlement under section 18(3) of the industrial disputes act is not binding upon the writ petitioner and such settlement is void for being contrary to the provision .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-02-1999
Reported in : (1999)2CALLT631(HC),[2000(84)FLR506]
..... are not to be viewed detatched from the context of the statute. the words are to be viewed in relation to the whole context. the definitions of contractor, workman, contract labour, establishment, principal employer all indicate the work of an establishment means the work site of the establishment where a building is constructed for the establishment. the construction is thus ..... judgment reported in : (1995)iillj790sc (gujarat electricity board, ukat v. hind mazdoor sabha) and submitted that the supreme court has held that the only ostensible purpose in engaging the contract labour instead of the direct employees is the monetary advantage by reducing the expenditure. apart from the fact that it is an unfair labour practice. he also submitted that the ..... are instantly and directly connected with the industry, trade and business of ioc limited.12. mr. mitra appearing on behalf of the petitioner, further submitted that the law regarding the contract labour after the judgment delivered by the hon'ble supreme court reported in : (1997)illj1113sc (haryana state electricity board & anr. v. ram gopal & anr.) it has undergone a radical ..... outside. 2. subsequent to the filing of the writ application the petitioner filed a writ application to compel the central government to issue a notification under section 10 of the contract labour (regulation & abolition) act, 1970. such affidavit is affirmed by one bishnu pada jana on 23rd september, 1996.3. the grievance of the writ petitioners f s that .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-30-1999
Reported in : (2000)1CALLT367(HC)
..... lifting a corporate veil but also sweeping aside all the corporate structure. in 1952 when the convention relating to the arrest of seagoing ships was signed at brussels the high contracting parties argeed that a claimant may arrest either the particular ship in respect of which the maritime claim arose, or any other ship which is owned by the person who ..... from this angle. when a company in corporated it becomes a separate juristic entity. its right and obligations vis-a-vis the contracting party, unless there exists a provision to the contrary, must be confined to the terms of the contract. true it is that the martime law in some cases makes an exception. but can this court extend such exception to ..... appellant had failed to produce relevant document which were in their possession.22. the plaintiffs herein had entered into a contract with the ownrs of m.v. kim dong. therefore, it is also presumed that they knew the status of the contracting party and other details relating to the ship wherein the cargo was loaded at paradlp port. in the instant case .....Tag this Judgment!