Court : Andhra Pradesh
Reported in : 1997(4)ALT336
..... a particular act, a.p. shops and establishments act.6. the laws relating to shops and establishments or shops and establishments in andhra pradesh are (1) a.p. shops and establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments act, 1988, (4) payment of wages act, (5) minimum wages act. if any one of them bring the petitioner/polytechnic within the meaning of 'establishment' that is sufficient to attract section 1(3)(b) of ..... the payment of gratuity act. this ..... it should be an 'establishment' within the meaning of section 2(1)(b) of the labour laws (exemption from furnishing returns & maintaining registers by certain establishments) act, 1988. in that view of the matter, the petitioner-polytechnic being not only a factory within the meaning of section 2(m) and an establishment under section 2(b) of labour laws supra should embrace the meaning of 'establishment' in section 1(3) of the payment of gratuity act.5. in the .....Tag this Judgment!
Court : Karnataka
Reported in : [2002(94)FLR936]; 2002(4)KarLJ99
..... not produce the records referred to above, besides they did not produce the register as contemplated under section 13-a of the payment of wages act, 1965, or registers in forms b, c, d and e in lieu of the above registers as per section 4 of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988. therefore, it has to be taken that the respondent 1-company failed to ..... pertinent to mention here that during the course of the inspection by the inspector of the esi corporation, the ledger, cash book vouchers, attendance register (temporary workmen), wage register for temporary and permanent workmen, esi certificate and partnership deed were not at all produced before him by the respondent 1-company. even before the esi court, the respondent 1-company failed ..... pass the following:orderthe instant appeal filed by the appellant-esi corporation stands allowed in the process the order dated 27-3-1989 in no. kar.ins.i.53-7907-91 passed under section 45-a of the act one under challenge by the respondent 1-company before the esi court stands restored to enure to the benefit of the ..... being present before court had taken notice for the said respondents. accordingly, he is permitted to file memo of appearance for the said respondents within a period of four weeks.3. the learned counsel for the appellant-esi corporation, smt. geethadevi, had taken me through the impugned order under challenge. she had also taken me through the facts of .....Tag this Judgment!
Court : Gujarat
Reported in : [2001(91)FLR396]; (2001)ILLJ1348Guj
..... confined to a particular act. a.p., shops and establishments act. 6. the laws relating to shops and establishments or shops and establishments in andhra pradesh are (1) a.p. shops and establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988 (4) payment of wages act, (5) minimum wages act., if any one of them bring the petitioner within the meaning of 'establishment' that is sufficient to attract section 1(3)(b) of the ..... payment of gratuity act. this view .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : (1998)ILLJ181AP
..... particular act, a.p. shops and establishment s act. 6. the laws relating to shops and establishments or shops and establishments in andhra pradesh are (1) a.p. shops and, establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988, (4) payment of wages act, (5) minimum wages act.) if any, one of them bring the petitioner/polytechnic within the meaning of 'establishment' that is sufficient to attract section 1(3)(b) ..... of the payment of gratuity act. ..... it should be an 'establishment' within the meaning of section 2(1)(b) of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988. in that view of the matter, petitioner-polytechnic being not only a factory within the meaning of section 2(m) and an establishment under section 2(b) of labour laws supra should embrace the meaning of 'establishment' in section 1(3) of the payment of gratuity act. 5. in the .....Tag this Judgment!
Court : Karnataka
Reported in : (1999)IIILLJ1206Kant
..... recover the same from the immediate employer. under this act also, section 44 casts a duty on the employers to furnish returns and maintain registers in certain cases. in section 2(9) of this act, the definition of 'employee' is, any person employed for wages in or in connection with the work of a factory or establishment to which the act applies and who is employed by or through an immediate ..... above from the statement of objections filed on behalf of the 2nd respondent. one should not lose sight of the fact that exemption sought by the first respondent is not granted so far.7. section 8-a(1) of the act reacts as under :'8-a. recovery of moneys by employers and contractors:--(1) the amount of contribution (that is to say the ..... a contractor is required to have separate account of e.s.i. and p.p. under the employees provident funds and miscellaneous act, 1952 (hereinafter referred to as 'the act') and the e.s.i. act in respect of the labourers engaged by him for discharging the work of principal employer?5. at the out-set it should be seen that there isno provision ..... imposed on the petitioner inannexure-a to furnish his own e.s.i. and p.p.code numbers is bad and without the authorityof law. 6. in the statement of objections filed on behalf of the 2nd respondent it is specifically stated in paragraph 3 as under :'3. the contractor who is performing contract in a covered establishment is under obligation to submit a statement .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1989)31ITD52(Delhi)
..... law. a perusal of the notice shows that it gave the basis for the initiation of the proceedings under section 263. we are also not adverting to the sales tax assessments and the factum of registration of the assessee trust with the sales tax department and with the labour inspector, agra under the u.p. shops & commercial establishment act ..... for all the aforesaid years along with the returns filed ; (3) in compliance to the notice issued under section 143(2), the assessee had produced books of account, purchase vouchers, bills, bank account and stock register maintained for these years separately which were duly ..... not applied his mind as to what would have happened if the business resulted in a total loss or in creating certain liabilities ; (15) the i.t.o. had not looked into the fact whether a trust as such could be ..... , to the accounts of beneficiaries. the shares of the beneficiaries were:- income of the trust is exempt under section 161 of i.t. act, 1961. the determined share would be taxed in the hands of the beneficiaries which is as under ..... ble allahabad high court in the case of cit v. kashi nath & co.  170 itr 28. regarding the duties of the commissioner acting under section 263 reference was made by him to the decisions of the hon'ble punjab & haryana ..... tribunal had found that the assessee had not been able to establish that material/details as mentioned in the commissioner's order under section 263 had been furnished before the i.t.o., before he completed the assessment and .....Tag this Judgment!
Court : Rajasthan
Reported in : (2007)10VST535(Raj)
..... return furnished by him or has deliberately furnished inaccurate particulars therein or has concealed any transaction of sale or purchase from his accounts, registers and documents required to be maintained under this act or has avoided or evaded tax in any other manner, the assessing authority may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him under law ..... and one need not multiply authorities on this issue and the position of law is settled that penalty under section 65 of the act cannot be imposed on the assessee unless the revenue establishes that there is deliberateness on the part of the assessee or conscious concealment ..... as per requirement of factories act and other labour legislation is a taxable event under the rst act and is exigible to sales tax under the rst act particularly after amendment in law with effect from april 1, 1987 consequent upon 46th amendment in the constitution of india, ..... not taxable sale and it is exempt or non-taxable in view of certain provisions and judgments of the courts. the rejection of such bona fide contention by the authorities created under the act or even by courts of law does not necessarily lead to ..... 33)bljr166 and (iii) fort gloster industries ltd. v. member, board of revenue, west bengal . he, however, frankly submitted that after the 46th amendment of the constitution of india adding article 366(29a) in the constitution of india and consequential amendment in rajasthan sales tax act, 1954 with .....Tag this Judgment!
Court : Jharkhand
..... regional director and assistant regional director in respect of a factory/establishment situated within the area in his charge/in his region/sub-region. authenticated under sec.7 of the esi act, 1948 (as amended). no.t-11/19/1/90-ins.iii- it is notified for general information that the esi corporation ..... not maintained as per regulation 32 of the act. at this juncture, a plea was taken that the retired police personnel as well as ex. service men are exempted from being covered under the act and that was the reason for inconsistency in these two documents i.e. attendance register and salary ..... whether the impugned order under section 45-a is barred by limitation? (iii) whether the impugned order under section 45-a is in contravention of law and against the provision of the act? 6 19. the appellant has mainly assailed the impugned order on the ground that the documents furnished by the appellant have not ..... of gazette notification no.29 dated 29th july, 1991, part-iii, section 4, as annexure-b, under which resolution taken under the act has been indicated.26. since the appellant has raised legal question to be answered and also referred certain judgment, i feel it necessary to bring the resolution notified ..... ten, the return should have been filed and contributions so deducted and deposited should have been shown, but the appellant has failed to prove all these facts.30. in view of the above, i do not find that the impugned order passed by the learned presiding officer, labour court- cum .....Tag this Judgment!
Court : Delhi
Reported in : 2000IVAD(Delhi)888
..... passed by them. 7. section 45-a of the e.s.i. act reads thus : 45-a. determination of contributions in certain cases. (1) where in respect of a factory or establishment no returns, particulars, registers or records are submitted, furnished or maintained in accordance with the provisions of section 44 or any inspector ..... the petitioner also submitted an application (annexure p2 dated 9.4.1998) to respondent no.1 requesting him to withdraw the recovery certificate issued on the basis of the ex parte assessment order dated 8.8.1997 since the petitioner had filed an application for setting aside ..... of each year. according to the respondents, the petitioner's application for retrospective exemption was not maintainable in the eyes of law. 5. in the counter affidavit filed on behalf of respondents no. 1,3 and 4 the respondents have admitted receipt of the applications stated to have been ..... 9.4.98 to respondent no. 5 - lt. governor, nct of delhi - praying for retrospective exemption under the provisions of the e.s.i. act for the period from 2.10.1988 to 31.7.1996. no order was passed on annexures p2 and p3 application also. copies of ..... 3 - recovery officer, regional office, esi corporation - requesting him not to take any coercive action on the basis of the ex parte assessment order till the said applications were disposed of. the petitioner also submitted on 23.4.1998 praying for exemption under the provisions of the esi act. however, no action was taken on the said application by the labour .....Tag this Judgment!
Court : Chennai
..... inspector of labour, salem under section 3(1) of tamil nadu industrial establishments (conferment of permanent status to workmen) act, 1981 has ..... he has not attested the entries in the register maintained by the employer, may make a representation to ..... contesting respondents filed three documents including the service certificate, educational certificate and proof affidavit. therefore, the firs.respondent, ..... section 3(1) of the act is explicit and leaves no room for exemption whatsoever in the considered opinion of this court. 13.indeed, section 2(4) of the tamil nadu industrial establishments (conferment of permanent status to workmen) act ..... /tamil nadu electricity board authorities and once, in law, he was entitled to the benefit of conferment ..... in the establishment for perusal by the workmen. the employer should send an half-yearly return in form ..... section 6 of the act refers to 'penalties'. rule 3 of the tamil nadu industrial establishments (conferment of permanent status to workmen) act, 1981 deals with the powers of inspector in addition to the powers conferred by virtue of section 5 of the act. rule 4 contemplates that the employer of an industrial establishment shall furnish ..... act, the stand of the board was that since they were all contract labourers.the question of maintaining those records did not arise. it is pertinent to note that while it was contended that the persons were employed as contract labourers under certain guidelines, nothing was placed before the inspector of labour .....Tag this Judgment!