Court : Allahabad
Decided on : Nov-22-1999
Reported in : (2000)161CTR(All)195; 242ITR507(All)
..... opposite to the purpose of section 104. section 104 was enacted to prevent loss of revenue by the companies withholding payment of dividends to their shareholders. the 1974 act, however, wanted the formation of capital and, therefore, though it did not ban the dividends completely, the philosophy underlying this legislation was that for some time the dividends should not be paid ..... effect notwithstanding anything inconsistent therewith contained in the companies act, 1956, or in any other enactment or in any contract or instrument having effect by virtue of any enactment other than this act.' sections 9 and 10 provided for penalties and offences. thus, the intent and purpose of the 1974 act was to encourage formation of capital that could be available for the economic ..... order from rafidain bank, iraq, of nearly rs. 50 lakhs in the year under consideration and it had for that purpose to purchase paper, etc., that involved investment. the contract was executed by the company in the following year.' 7. the commissioner then took the matter in appeal to the income-tax appellate tribunal. the tribunal held that in view ..... cit v. godavari sugar mills ltd. : 63itr310(sc) in which the supreme court was concerned with some identical provisions contained in section 23a of the indian income-tax act, 1922, and the public companies (limitation of dividends) act, 1949. the supreme court held that there was a manifest repugnancy between the provisions of the ordinance and of section 23a of the .....Tag this Judgment!
Court : Allahabad
Decided on : Oct-14-1999
Reported in : AIR2000All58
..... anything which is not covered by the agreement in that event, the same would be covered by the provisions of the statutes operating in the field viz., the indian electricity act, 1910, indian electricity supply act, 1948 and in the rules and regulations framed thereunder. the petitioner, therefore, cannot claim anything outside the scope and ambit of the said agreement and the provisions ..... parties involved should be given an opportunity to place their cases before the court. only after hearing them and examining the record, if there are materials to lead to the formation of an opinion by the high court that the situation demands invoking its jurisdiction under article 227, in that event, it may exercise it and pass necessary order as in ..... supply of electricity is a statutory duty and obligation of the board, which is governed by different orders passed in exercise of the powers conferred on it through statute. a contract having been entered into and being governed by statutory provisions, the petitioner cannot claim any right outside the scope and ambit of the statutory provision. the supply, distribution, consumption, ..... of the petitioner, where form it was found that the petitioner had been running furnaces, which is not otherwise permissible under the agreement through which the petitioner had obtained the contract for supply of electrical energy. that apart, he had misused the electric supply to him in such a manner which entails calculation of the bills with a different rate .....Tag this Judgment!
Court : Allahabad
Decided on : Feb-26-1999
Reported in : 1999(2)AWC1706; (1999)2UPLBEC982
..... state of madras v. gannon dunkerly, air 1958 sc 560, by which the supreme court invalidated the definition of sate in the madras sales tax act which had included works contract. in our opinion, there is a distinction between fee and a tax. mandi fee is a fee and not a tax, and we are ..... value of the goods despatched to them as per instructions of the company and bank the cheques of the rs and submit to the company in the format prescribed together with all necessary returns as are incidental thereto'. clause 3 of the said agreement states 'for the services rendered by the c and f ..... agents delivers these 100 specific tins to the carrier (which may be a truck or otherwise), goods can be said to be unconditionally appropriated to the contract. these provisions clearly show, that the exact point of time when the sale takes place is when the c and f agents deliver certain specific tins ..... the buyer. such assent may be express or implied, may be given either before or after the appropriation is made, (2) where, in pursuance of the contract, the seller delivers goods to the buyer or to a carrier or other bailee (whether by the buyer or not) for the purpose of transmission to the ..... d. mandhyan learned counsel for the krishi utpadan mandi samiti, etah.3. the facts of the case are that the petitioner is a company incorporated under the indian companies act having its registered office at mumbai. earlier the business was being run by m/s. lipton india ltd. which was amalgamated with m/s. brook bond .....Tag this Judgment!
Court : Allahabad
Decided on : May-18-1999
Reported in : 1999(3)AWC2065; (1999)IILLJ1219All; (1999)2UPLBEC1157
..... espouse it for one or a!l those individual workmen collectively in order to discharge its obligation as provided in the object of the formation of the union itself. the union is formed only to espouse the cause of its members or the employees of the concerned industry. ..... pursuant to disciplinary action ; (ii) voluntary retirement of the workman ; (iii) retirement of the workman on reaching the age of superannuation if the contract of employment between the employer and the workman concerned contains a stipulation in that behalf ; (iv) or termination of the service on the ground of ..... higher forum, the poor employees may not afford to approach this court and bear the expenses and thus it satisfies the concept of little indian to approach collectively to seek a class action. while it can do so collectively or by themselves, there cannot be any justifiable reason ..... that termination of service for any reason whatsoever except the excepted categories would constitute retrenchment within the meaning of the expression in the act.*****absence without leave constitutes misconduct and it is not open to the employer to terminate service without notice and inquiry or at any ..... iv) any industry which supplies power, light or water to the public ; (v) any system of public conservancy or sanitation. u. p. industrial disputes act defines public utility service as :(i) any section of an industrial establishment, on the working of which the safety of the establishment or the workmen employed therein .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-16-1999
Reported in : 1999(2)AWC1426; (1999)2UPLBEC852
..... the government of india.department of space. it is engaged inpure research in space science. thepurpose of the research is to acquireknowledge about the formation andevolution of the universe but theknowledge thus acquired is not intended for sale. the material onrecord of that case further disclosedthat the prl is conducting ..... day round if he has worked eight hours during the 24 hours of the day, subject, of course, to statute or special terms of contract. it is on this analogy that all the regularemployees are given wages for the weekly holidays or say rest day. it would sound ridiculous ..... tewari, learned counsel for the petitioner urged that the petitioner-institute is engaged purely in research activities and since it has been established by the indian council of agricultural research for doing research on different subjects relating to agriculture, it is not an industry carrying on trade or business and ..... by observing that the settlement dated 6.6.1985 is a legally valid and enforceable contract between the workmen and the employer (c.i.h.n.p.).5. the workmen filedapplications under section 33c(2) ofthe act. each one of the workmenclaimed the difference of wages rightfrom 1.1.1986 to ..... the plea taken by the petitioner institute to challenge the settlement was that it was obtained under duress and that the person who had acted and signed the settlement on behalf of the institute was not legally entitled and competent to finalise and sign the settlement. the central administrative .....Tag this Judgment!
Court : Allahabad
Decided on : May-26-1999
Reported in : 2000CriLJ561
..... will think about the second marriage of applicant no. 10. the allegations of paras 4 to 14 of the. affidavit were false and concocted and the first in-formation report dated 4-11-1996 was based on true facts. the petitioners had lodged a false complaint against complainant and her family members at p. s. shalimar ..... have filed copy of the said petition which was filed on 31-10-1996 along with the copy of the order sheet which is annexure-ra-2 being hma no. 783 of 1996. the order was passed on 4-11-1996 in this petition permitting the petitioner to withdraw the petition with permission to file a ..... it was further stated that applicant no. 10 has never claimed himself to be a chemical engineer or owing any chemical factory. it was also stated that hindu marriage act case no. 783 of 1996 was filed on 31-10-1996. the said petition came up for hearing before smt. urmila, additional district judge, delhi on 4 ..... alleged that the first information report is the result of divorce petition. as a matter of fact divorce petition was filed on 15-11-1996 being hindu marriage act case no. 903 of 1996. it was reiterated that since after the marriage applicant no. 10 and his family - members-have been making constant de mand ..... in annexure 7 against all the applicants under sections 323, 498a, 506, 406 and 307 read with section 34, i.p.c. and 3/4 d.p act.2. the allegations in the first information report are that the first informant was married to the applicant no. 10 on 16-7-1991. after the marriage .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-01-1999
Reported in : 2000(1)AWC85
..... residence the applicant must produce separately a residence certificate issued within previous six months of the date of application duly signed by the competent government authority as per the attached format. (8) priority and facilities to women (applicable for location reserved for women only). other things being equal unmarried women above 40 years of age without earning parents and ..... airport authority, air 1979 sc 1628, tenders were invited from 'recognised iind class hoteliers having at least five years experience' for running a restaurant in the airport. the contract was awarded to a person having 'ten years experience in catering to reputed commercial houses, banks and factories'. it was held that the test of eligibility laid down was an ..... ioc no where provided that the aforesaid factors would be taken into consideration for selecting a candidate for being appointed as a distributor of lpg. apart from prescribing the indian nationality, minimum and maximum age and minimum qualification of matriculation, it laid emphasis on factors like relations holding letter of intent or dealership in petroleum products of any public ..... of which non-arbitrariness is a significant facet.there is no unfettered discretion inpublic law. a public authoritypossesses powers only to use themfor public good. this imposes theduty to act fairly and to adopt aprocedure which is 'fair play inaction.' 19. in the case in hand, the ioc has awarded the distributorship to respondent no. 6 as she .....Tag this Judgment!