Court : Andhra Pradesh
Reported in : 1997(4)ALT336
..... inevitably 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 nature of ..... relating to shops and establishments means that it may be any law relating to shop or establishment and need not be 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 ..... that has been rightly examined and considered by the 4th respondent to take a particular view. apart from satisfying the requirements of sub-clause (a) of section 1(3) of the act, sub-clauses (b) and (c) provide a real basis to decide the question. the primary limb of (b) and (c) of the provision is the itemised category of the institutions .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : (1998)ILLJ181AP
..... inevitably 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 nature of ..... to shops and establishments means that it may be any law relating to shop or establishment and need not be confined to a 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 ..... that has been rightly examined and considered by the 4th respondent to take a particular view. apart from satisfying the requirements of sub-clause (a) of section 1(3) of the act, sub-clauses (b) and (c) provide a real basis to decide the question. the primary limb of (b) and (c) of the provision is the itemised category of the institutions .....Tag this Judgment!
Court : Karnataka
Reported in : [2002(94)FLR936]; 2002(4)KarLJ99
..... only did 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 produce the ..... had to maintain under section 13-a of the payment of wages act, giving such particulars of persons employed by them, the work performed by them, wages paid to them etc. even if the case of the respondent 1-company that their establishment was exempted from maintaining the records as contemplated under the provisions of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988, they had to maintain in lieu of such registers, register in forms ..... relevant records to prove the above issues framed by the esi court.8. let apart, as per clause (2) of section 45-a of the act, it is made clear that an order made by the corporation under sub-section (1 .....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 ..... other place of public amusement or entertainment to which this act applies and ..... falling within the provisions but in respect to section 1(3)(b) the question is required to be examined as to whether the petitioner is an 'establishment' within the meaning of 'state act' or not. he, therefore, placed reliance upon section 2(8) of the bombay shops and establishments act, 1948. said section 2(8) defines 'establishments' as under :- 'establishment means a shop, commercial establishment, residential hotel, restaurant, eating house, theatre or .....Tag this Judgment!
Court : Karnataka
Reported in : (1999)IIILLJ1206Kant
..... and thereafter, under section 41 of the said act he shall 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 ..... and the decisions as the short point for consideration is, whether 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 ..... the employer, the condition imposed on the petitioner in the impugned communication at annexure-a to furnish his own e.s.i. and p.p. code numbers is unwarranted and such a condition is without the authority of law.8. even the employees state insurance corporation act also do not prescribe that a contractor has to possess his own account in respect of ..... of the employees provident fund act.2. respondents 1 and 2 have filed their respective counters. the main stand taken by the first respondent is that it has been exempted from extending the statutory benefits to contract workers under para 27-a of the employees provident fund scheme as per annexure-r2 dated april 24, 1990.3. in paragraph 4 of the counter filed .....Tag this Judgment!
Court : Kerala
Reported in : (2010)ILLJ279Ker
..... returns containing the particulars of the employees employed in any factory or establishment as specified in the regulations made under the act. section 45 of the act empower the inspectors appointed by the corporation to make enquiries into the correctness of any of the particulars stated in the returns furnished ..... llj 83(mad) - held that part time doctor employed for ambulance room as required under the factories act, 1948 is an 'employee.'10. esic v. kerala kaumkudi (1967) 70 fjr ..... the principal employer under any contract, or as a debt payable by the immediate employer.(1a) the immediate employer shall maintain a register of employees employed ..... were casual employees of the contractor engaged by the principal employer for executing certain contract works and since the contract was over long ago, those workers ..... act and the regulations, if any, made thereunder, the principal employer shall, in the case of an employee directly employed by him (not being an exempted ..... act.2. international ore and fertilizers (india) pvt. ltd. v. e.s.i. corporation : air 1988 sc 79 : (1987) 4 scc 203 : 1988 i llj 235, - while construing a welfare legislation like the e.s.i. act ..... labour in factories and other establishments to which the act applies.ii. inspection report1. organo chemical industries v. union of india and ors. : air 1979 sc 1803 : (1979)4 scc 573 : 1979 ii llj 416.-there is always a presumption that public officials would discharge their duties honestly and in accordance with the rules of law .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2002)80ITD89(Delhi)
..... registered as a national party with the election commission of india. a notice under section 142(1) of the it act, 1961 (hereinafter called the "act") and a letter bearing no. 363 dt. 30th nov., 1995 were issued on the assessee. details required in the said letter were furnished alonxg with the return ..... opportunity and liberty of faith and expression. the party shall bear true faith and allegiance to the constitution of india as by law established and to the principles of socialism, secularism and democracy and would uphold the sovereignty, unity and integrity of india." 3. the ..... exempting certain sources of income from the taxation net, but this section did not contain a specific prohibition that a political party cannot carry on a business; (iii) that in case a political party carried on business, the net effect would be that such income would not enjoy exemption under section 13a; (iv) the assessee had set up an independent publication department and maintained ..... indefinite import. in taxing statutes it is used in the sense of an occupation or profession which occupies the time, attention and labour of a person, normally with the object of making profit. to regard an activity as business, there must be a course ..... would normally be assessable under sections 18 to 21, which were deleted by the finance act, 1988 w.e.f. 1st april, 1989 and thereafter i.e., from asst. yr, 1989-90 onwards interest on securities was assessable as business income under section 28 where such interest formed .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(79)ECC631
..... vide the proviso to sub-section (1) of section 11a of the act. evasion of duty on unaccounted bits and hammers in already established. therefore, the duty demand is sustainable in law. penal action against bec is rightly proposed under rules, 173q of the central ..... to be taken as cum-duty price and abatement of differential duty from sale realisation allowable - erstwhile section 4(4)(d)(ii) of central excise act, 1944.small scale exemption - notification no. 175/86-ce dt. 1-3-86 - clubbing of clearances - show cause ..... metal treaters, m/s. bharat thermal engineering and m/s. b.s. metallurgicals/bharat heat treaters and certain other job-workers. on return of the material from job-workers, the material is further processed at bec. in respect of hammer assemblies, ..... registers were maintained by the two persons and what they had written there was required to be put to test and in the absence of they being tested and the persons explaining the entries made, the said evidence is not sustainable in law ..... stage of investigation and without submitting any material evidence. it is only an after thought as they could not furnish any proof for the trading activity which is stated to be in crores of rupees. as such, i do ..... doubt but do not prove the charge in absence of other corroborative evidences like installed capacity of factory, raw materials utilisation, labour employed, power consumed, goods actually manufactured and packed etc., rules 9(2) and 173q of cer, 1944.clandestine manufacture .....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 ..... 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 examined by the i.t.o. in making the assessments ; (4) the assessee dealt in the purchase and sale of salt on wholesale basis. the quantitative details were furnished ..... 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:- for the subsequent assessment year 1981-82, the return was filed on 26-6-1981. on ..... of the hon'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 high court in ..... requiring the presence of the settlor or the trustee ; (13) the i.t.o. had not cared to find out whether the three trustees could carry on business on behalf of the beneficiaries ; (14) he had not applied his mind as to what would have happened if the business resulted in a total loss or in creating certain .....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 ..... 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 the ..... items in a canteen in factory premises even 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 ..... present revision petitions is only pertaining to penalty imposed under section 65 of the act at double the quantum of tax imposed.4. the first appeal filed by the petitioner-assessee to the extent of penalty under section 65 of the act was allowed by the learned deputy commissioner (appeals). .....Tag this Judgment!