Court : Karnataka
Decided on : Dec-10-1999
Reported in : [2000(84)FLR1014]; ILR2000KAR396; (2000)ILLJ1059Kant
..... leads to violation of principles of natural justice and consequently vitiates the proceedings before the tribunal under sub-section (3) of section 33 of the act and any decision given in these proceedings against the workman concerned.'10. the rationale followed by the apex court in the above decision in respect ..... domestic enquiry such a relief cannot be provided under section 33 of the act. the question is whether on such interpretation the workman could be denied the relief of subsistence allowance in a case where the labour court ..... concerned is not gainfully employed elsewhere, grant interim relief and in doing so, the quantum of subsistence allowance fixed in section 10-a of the act provides the guidelines.'9. thus, it has been held by this court that when a workman is entitled to relief of subsistence allowance pending a ..... pending before the labour court, rama jois, j, as he then was, held:'section 10-a, recently introduced into the industrial employment (standing orders) act, 1946, incorporates a uniform law governing the payment of subsistence allowance to a workman of an industry during the pendency of a domestic inquiry into complaints ..... .6. in order to arrive at an answer to question in issue it becomes necessary to (sic) excerpt section 33(3)(b) of the act to understand the scope and power of the labour court under the said provision. it reads:'33. conditions of service etc., to remain unchanged under .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-07-1999
Reported in : (2000)1CALLT346(HC)
..... is said that ultimately the relief was for accounts and to a share in the profits. according to the respondent no. 1 section 47 of the partnership act provided for this. reference is also made to an order passed in another appeal on 18th mary, 1999 where the only question which has been left to the arbitrators is ..... the respondent no. 1 in its application under section 9 at all. even if it were held to be a partnership then the suit would not be maintainable because of section 69 of the partnership act. finally it is contended that the assets of a partnership whether moveable or immoveable can be treated as moveable, only when there was an action for dissolution of ..... has joined with other individuals or corporations within the corporate framework in some specific undertaking.'in that case it was found :'the company is in the nature of a partnership between the indian group of companies and the singapore based company who have jointly undertaken this commercial enterprise wherein they will contribute to the assets and share the risks.'34. how far ..... the principles of partnership law will be applicable to the joint venture in question is a moot point.35. in smt. smrti jaiswal v. romi jaiswal : air 1999 cal 124, ansarl .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-08-1999
Reported in : 2000(1)ALLMR592; 2000(2)BomCR140; (2000)2BOMLR466; 2000(1)MhLj529
..... orderb.h. marlapalle, j.1. the petitioner is a partnership firm registered under the indian partnership act, 1932 and was running a factory located ate-4, m.i.d.c. industrial area, chikalthana, aurangabad. the factory was ..... petitioner at aurangabad do not amount to an activity of manufacture. there is no dispute that the petitioner's factory is registered under the factories act, 1948 and it is carrying out manufacturing activities. we therefore, have no difficulty in holding that the material that is exported by the petitioner ..... therein. sub-section (7) of section 457 of the corporations act has empowered the corporation to make rules in respect of the assessment and recovery of taxes and accordingly the corporation has framed octroi rules under the ..... petitioner did not satisfy the requirements of rule 16(e) of the octroi rules.2. the octroi is imposed under section 147 of the corporations act on all the goods imported into the city for the purpose of consumption, use or sale therein unless they are imported for immediate exportation as provided ..... the petitioner therefore, claimed refund of octroi under rule 16 as framed under sections 454 and 457 of the bombay provincial municipal corporation act, 1949 (for short corporations act) and the claim of the petitioner was turned down by the corporation contending that the processed material exported outside the municipal corporation limits .....Tag this Judgment!
Court : Kerala
Decided on : Nov-01-1999
Reported in : (2000)160CTR(Ker)455
..... assessee, clause (5) had application to the facts of the case because claim was lodged on 15-10-1973. sec. 47 of the indian partnership act, 1932 (hereinafter referred to as 'the partnership act') provides that on the dissolution of a firm, authority of each partner to bind the firm, and the other mutual rights and obligation of ..... the time of dissolution. clause (5) of the deed of dissolution relates to further work, if any, in respect of business carried on by the partnership. it is evident that arbitration award was in respect of the work already done prior to dissolution of the firm. only claim was made subsequent to the ..... do or to be got done at his own expense further work, if any, required to be done in respect of the business carried by our partnership and that the said sri paily pillai alone shall be entitled to or liable for the profits or losses, as the case may be, of the ..... by tribunal. clauses (4) and (5), which are relevant, read as follows :'a. it is hereby mutually agreed that the work done by the partnership between the parties hereto till the close of the business on the 30-9-1970 have been fully measured and values thereof duly accounted.5. it is hereby ..... case of discontinued business and it cannot apply to a succession to the firm. accordingly, tribunal nullified the assessment. application under section 256(1) of the act filed by revenue was rejected. pursuant to the direction given by this ,'-'curt, question, as set out above, has been referred to this court.3. .....Tag this Judgment!
Court : Kerala
Decided on : Nov-01-1999
Reported in : 243ITR557(Ker)
..... the assessee, clause 5 had application to the facts of the case because the claim was lodged on october 15, 1973. section 47 of the indian partnership act, 1932 (in short, 'the partnership act'), provides that on the dissolution of a firm, authority of each partner to bind the firm, and the other mutual rights and obligation of ..... the time of dissolution. clause 5 of the deed of dissolution relates to further work, if any, in respect of the business carried on by the partnership. it is evident that the arbitration award was in respect of the work already done prior to the dissolution of the firm. the only claim was ..... do or to be got done at his own expense further work, if any, required to be done in respect of the business carried by our partnership and that the said sri paily pillai alone shall be entitled to or liable for the profits or losses, as the case may be, of the ..... by the tribunal. clauses 4 and 5, which are relevant, read as follows :'4. it is hereby mutually agreed that the work done by the partnership between the parties hereto till the close of the business on the 30th day of september, 1970, have been fully measured and values thereof duly accounted. 5 ..... the person who carried on the business had such sum been received before such discontinuance.' 5. the said provision was introduced by the taxation laws (amendment)act, 1975, with effect from april 1, 1976. this provision, inter alia,provides that any sum received after the discontinuance of a business is,for and .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Oct-29-1999
Reported in : 2000(1)ALD504
..... partners are collectively called afirm, and the name under which their business is carried on is called the firm name, see section 4 of the indian partnership act, 1932. order 30 rule 1 of the code of civil procedure enables two or more persons claiming or being liable as partners and carrying on ..... was competent, and a decree could be passed against the firm other than the maharaja of sirmur, and such a decree could be executed against the partnership property and against the other partners by following the procedure of order 25, rule 50 of the code of civil procedure.' 8. as regards the ..... firm in the firm's name, then judgment can only be obtained as against the surviving partners and be enforced against them and against the partnership assets.' the above illustrations show that a suit may be brought under the provisions of order 30 of the code of civil procedure against a ..... to say that the plaintiff is a company incorporated at new delhi and is a manufacturer of pesticides and insecticides. the 1st defendant is a partnership firm with defendants 2 to 5 as its partners. the 1st defendant is a dealer in fertilisers and pesticides and purchases pesticides and insecticides from the ..... title deeds, the question of stamp duty and registration does not arise.9. the next question is whether ex.a3 is a bond. under the indian stamp act, 1899 a bond is defined under section 2(5). the relevant portion of the definition reads as follows:'(b) any instrument attested by a witness .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-27-1999
Reported in : [2000(84)FLR764]; (2000)ILLJ1225Bom
..... i), maharashtra and goa under section 7-a of the employees' provident funds and miscellaneous provisions act, 1952, hereinafter referred to as 'the act'.2. facts giving rise to this petition are that the 2nd respondent is a partnership firm duly registered under the indian partnership act. since last 125 years the firm has been engaged in 'trading and commerce activities', having its ..... office at princess street, mumbai. respondent no. 2 is duly registered under the bombay shops and establishments act. this establishment, hereinafter for brevity's sake, is described ..... trading activity for several years. the mere fact that respondent no. 2 ultimately consolidated the accounts of the two units, for the purposes of the companies act and the income-tax act, cannot result in a conclusion that, therefore, the two units constitute one establishment. it is not unknown that where one and the same company establishes separate ..... i am of the opinion that respondent no. 1, has rightly come to the conclusion that the two units are two separate establishments. section 2-a of the act makes the expression 'establishment' as embracing departments or branches of an establishment irrespective of where they are located. thus a difference in location of different departments and branches, .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-14-1999
Reported in : (2000)102BOMLR201
..... by the defendant in the written statement about the maintainability of the suit for want of registration of firm, in view of the provisions of section 69(2a) of the indian partnership act, 1932, which was obtaining on the date of framing of issues, the trial court framed issue no. 1 to the effect whether the suit was maintainable for want of registration ..... only question involved in the first appeal is whether the trial court was justified in dismissing the plaintiffs suit as not maintainable relying on section 69(2-a) of the indian partnership act, 1932.2. the appellant is the original plaintiff. he filed a suit on 14.1.1980 against the respondent, who is the original defendant in the suit, inter alia praying ..... want of registration. it was only during the pendency of the suit by maharashtra act xxix of 1984, called indian partnership (maharashtra amendment) act, 1984, various provisions of the indian partnership act were amended, including section 69. section 1 of maharashtra act xxix of 1984 provides for short title and commencement of the act by providing that it shall come into force on such date as the state government ..... plaintiff seeking dissolution of the firm and rendition of account and for ancillary reliefs on 14.1.1980. on the date of filing of the suit section 69 of the indian partnership act, 1932, read thus:-69. effect of non-registration.(1) no suit to enforce aright arising from a contract of conferred by this .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-12-1999
Reported in : (2000)124PLR827
..... the defence offered by the respondent was in terms that, in fact, there was a partnership among durga dass and the respondent-tenant. it is well known that under section 4 of the indian partnership act, 1932, partnership is a relation between the persons who have agreed to share the profits of a business ..... carried on by all or any of them acting for all. it is commonly being stated that it is an association ..... of persons and a compendious way of describing the said association.10. once a defence has been taken that a third person in occupation is a partner then the onus to show satisfactorily that such a business in partnership ..... that income from the said business of dry-cleaning has also been shown, mere ipsi dixit of the plea that they are doing business in partnership, therefore, cannot be believed. the learned appellate authority, therefore, misdirected itself in coming to the conclusion that the legal possession has not been parted ..... is an essential element of lease or sub-lease ...'14. as already pointed out above, the respondent-tenant has failed to establish the factum of partnership between him and durga dass. durga dass is functioning from the property and cash memos are printed in his own name as dry-cleaner. since .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-12-1999
Reported in : (2000)124PLR842
..... ujjagar singh filed a money suit for a sum of rs. 4,760/- by alleging that the plaintiff-firm is a registered firm with the registrar of firms under the indian partnership act and ujjagar singh is the registered partner and runs a shop of commission agent. the defendant fauja singh used to took loan at different times from the plaintiff-firm. he .....Tag this Judgment!