Court : Supreme Court of India
Reported in : (1996)IILLJ739SC; 1995Supp(4)SCC580
..... of the above default the company as well as other appellants were given notices as to why they should not be prosecuted for the default under the provisions of sections 14 and 14-a of the employees' provident funds act, 1952, and section 15 of the additional emoluments (compulsory deposit) act, 1974 read with sections 406 and 409 of the indian penal code. ..... of the company attracted the provisions of the employees provident funds act, 1952 and the additional emoluments (compulsory deposit) act, 1974. ..... all these circumstances, we are of the opinion that this is a case in which the proceedings by way of prosecution need not be pursued provided the amounts deposited in court and secured by the bank guarantee are paid over to the regional provident fund commissioner for credit to the appropriate accounts. ..... appears to have been a default on the part of the company to make deposits relevant for the months of april to july 1976, a period of four months ..... was taken over by the government under the textile undertaking nationalisation ordinance which was replaced by the sick textile undertaking nationalisation act, 1974. ..... the offence alleged is the failure to deposit the amounts under the enactments for a short period of four months immediately following the discharge of the appellant-company ..... 40,000 has been deposited and that the bank ..... pendency of these appeals, this court granted stay of further proceedings by way of prosecution on condition that the appellants deposited an amount of rs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC714; [1977(34)FLR1]; [1977]106ITR413(SC); (1977)IILLJ266SC; (1977)1SCC548; [1977]2SCR472; 1977(9)LC67(SC)
..... while the aforesaid disputes were pending before the industrial court, the additional emoluments (compulsory deposit) act, 1974 (briefly the act), replacing the earlier ordinance on the subject, came into force retrospectively from 6th july, 1974, the appointed day, under the act. ..... it is common ground that the act applies to the mills which are the 'employees' under the act and also 'specified authorities' under the additional emoluments compulsory deposit (employees other than employees of government and local authorities) scheme, 1974, which is made-under section 10 of the act.12. ..... this act was passed as the preamble says, 'to provide, in the interests of national economic development, for the compulsory deposit of additional emoluments and for the framing of a scheme in relation thereto, and for matters connected therewith or incidental thereto'.6. ..... the ordinance and later the act thus provide for compulsory deposit for a period of one year of the whole of the additional wages and for a period of three years of half of the additional d.a.8. ..... the additional emoluments earned are thus impounded under the act and are not immediately available to the employees for instant consumption. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi1; ILR1981Delhi917
..... the amounts payable by the corporation to employees under the additional emoluments (compulsory deposit) act, 1974 thereby violating section 6 read with section 3(b) of the said act ..... that the corporation has failed to deposit employees' provident fund and the additional emoluments under the act of 1974 ..... said that he 'could not deposit provident fund or additional emoluments because of the non- ..... failure to pay the provident fund and additional emoluments required to be paid under the ..... employees provident fund and additional emoluments is on the corporation ..... as such councillors and aldermen without prejudice to their eligibility of election under clause (d); (b) during the period of supersession of the corporation, all powers and duties conferred and imposed upon the corporation by or under this act or any other law shall be exercised and performed by such officer or authority as the central government may appoint in that behalf; (c) all property vested in the corporation shall, until it is reconstituted, vest ..... of central government that the municipal corporation of delhi (hereinafter referred to as the corporation) - (1) has persistently made defaults in the performance of the duties imposed on it by or under the delhi municipal corporation act, 1957 (hereinafter referred to as the act) as detailed in the accompanying annexore-i; (2) has abused its powers as detailed in the accompanying annexure-ii, and (3) has shown incompetency in the performance of its duties under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC720a; [1977(34)FLR72]; [1977]106ITR443(SC); (1977)IILLJ271SC; (1977)1SCC497; [1977]2SCR479; 1977(9)LC57(SC)
..... this ordinance was replaced by the additional emoluments (compulsory deposit) act 1974 (act no. ..... with effect from 6th july, 1974, the additional emoluments (compulsory deposit) ordinance 1974 came into force. ..... we will, therefore, read that provisions : 2(b) 'additional dearness allowance' means such dearness allowance as may be sanctioned from time to time, after the appointed day, over and above the amount of dearness allowance payable in accordance with the rate in force immediately before the date from which such sanction of additional dearness allowance is to take effect. ..... we have already made a detailed reference to the aim and object of the act and also dealt with the material provisions thereof in dealing with a similar question in civil appeal no. ..... 37 of 1974) (briefly the act) and the act is deemed to have come into force on the 6th day of july 1974. 4. ..... from the emoluments of the employees. ..... , any automatic payment, after the appointed day, of dearness allowance in consequence of any rise in such cost of living index or in consequence of any change in such other factor shall, notwithstanding the provisions of this clause, be deemed to be the additional dearness allowance.6. ..... the high court has accepted the contention of the union and allowed the application under article 226 of the constitution granting a mandamus restraining the employer from deducting additional d. a. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1986)17ITD900(Hyd.)
..... 67,824 being the penalty levied under the additional emoluments (compulsory deposit) act, 1974)the additional emoluments act).2. ..... 67,824 as it had delayed remittance of compulsory deposit contribution by the employees under the additional emoluments act. ..... under section 6 of the additional emoluments act it was the duty of the employer to deduct the additional wages of additional wages or additional dearness allowance from emoluments and deposit them either in the additional wages deposit account or in the additional dearness allowance deposit account, whichever is appropriate and applicable to the deduction. ..... however, the amount repaid under the said act shall be deemed to be salary paid to him in arrears.section 9 of the additional emoluments act states that the amount credited to the additional wages deposit account shall be payable at any time after expiry of one year from the appointed date whereas the amount credited to the additional dearness allowance deposit account is payable at any time after the expiry of two years from the appointed day. ..... section 8 of the additional emoluments act declares that the amount deducted or credited in the ledger account of the employee in the additional wages deposit account or the additional dearness allowance deposit account shall not be included in the total income of the previous year in which it is credited. .....
Tag this Judgment!Court : Orissa
Reported in : 48(1979)CLT317
..... 114 under the provisions of the additional emoluments (compulsory deposit) act, 1974 (hereinafter called ' a.e.c.d. ..... trucks these trucks with their staff have come to adverse notice in the plant for which they were warned, assuming that the above allegations are true, by no stretch of imagination it can be held that these acts are detrimental to the security of the plant and that the continuance of the services of the petitioner in the company was not expedient and was against the security of the plant or its estates as found by ..... was against the security of the establishment to continue to employ the petitioner; that the action has been taken against the petitioner as per the provisions of clause 31 of the standing orders and section 33(2) of the act; and that in any event no case has been made out before this court to interfere with the order of approval of the tribunal under annexure-1.11. ..... the contract of employment or under the standing orders in force to terminate the services of a workman without assigning any reasons, once the matter comes before the tribunal in a reference under section 10(1) or under section 33 of the act, the tribunal has a right and a duty cast on it to see whether the action of the management amounted to colourable exercise of powers or victimisation or mala fide, etc. ..... 114 which has been deducted has been deposited in the account of the petitioner and will ensure to his benefit as per the provisions of the a.e.c.d act and it will not amount to a .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1997)61ITD444(Delhi)
..... the notes appended to the aforesaid form, column 2 reads as under :- "salary includes wages, annuity, pension, gratuity, fees, commission, bonus, repayment of amount deposited under the additional emoluments (compulsory deposit) act, 1974 or profits in view of or in addition to salary or wages, including payments made at or in connection with termination of employment, advance of salary or any other sums chargeable to income-tax under the ..... under a bona fide belief that no tax is deductible at source from the conveyance allowance reimbursed to the employees.referring to the relevant provisions of section 192, read with section 201, of the act, we find that the duty is cast on the employer to deduct tax at source from the salary of the employee and to pay it to the government. ..... is not disputed that the reimbursement of convenience allowance is in addition to the other allowances given to the employees for which there ..... 606(e) dated 9-6-1989 such reimbursements were considered as tax exempt under section 10(14) of the income-tax act.the assessee's bona fide is established from the fact that except for the conveyance allowance in regard to the other allowances paid the assessee had been ..... on the other hand, the claim of the assessee in regard to exemption under section 10(14) of the act is dependent on fulfilment of conditions, as prescribed in the section.the allowance would be exempt to the extent it is spent wholly, exclusively and necessarily in the performance of the duties of an .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC1778; [1975(30)FLR401]; (1975)IILLJ53SC; (1975)2SCC260; [1975]SuppSCR453
..... sen to the statement of objects and reasons to the additional emoluments (compulsory deposit) bill 1974 which is as follows :controlling inflation is today the single most important task, facing the ..... part of these anti-inflationary measures, the additional emoluments (compulsory deposit) ordinance, 1974, was promulgated by the president on the 6 july, 1974....24. ..... wage in non-scheduled employments, (para 16.47, page 242).the third pay commission in its interim report made some significant observations :we need hardly emphasise that it would be an exercise in futility to keep on increasing the emoluments of central government employees, if these increases are largely wiped out soon afterwards by increases in prices of goods and services. ..... only to the cost of living index but also to basic wages by way of slabs, there must be a ceiling as otherwise it will not be a compensation for increased cost of living but additional remuneration unconnected with the increasing cost of living at the lowest level. ..... the management has produced a statement showing the comparison of total emoluments of clerical and supervisory staff after implementation of the award and those of the junior ..... in view of die mounting pressure of inflationary forces, payments of additional wages or dearness allowance will give an upward thrust to prices and will inevitably aggravate the situation, and also neutralise the effect of any increase in the wages or ..... section 43a of the companies act, 1956, killick nixon & .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1985Cal431,89CWN156
..... month was being deducted from his salary towards provident fund, group insurance, professional tax, income tax, surcharge and compulsory deposit. ..... instant case, having regard to the agesof the parties, environments, their standard of culture and status in life, we are bound to hold that the series of acts committed by krishna amounted to cruelty towards her husband and the same had serious consequences, both actual and apprehended, upon the husband, alok ranjan. ..... view, in deciding whether krishna had ill-treated her husband and the resultant danger of apprehension up to the date of the filing of alok's petition under section 13(1)(ia) of the hindu marriage act, we have already held that the same fully establish that krishna was guilty of having cruelly treated her husband, alok ranjan.15. ..... after perusing the letters of krishna to alok ranjan, her suicide note and also her pleading and deposition, it appears to us that krishna the appellant was a highly impulsive emotional lady who lacked balance and ..... conclusion of the hearing the appeal, the learned advocate for the appellant filed before us statement of the monthly emoluments of alok and the deduction made therefrom. ..... question in this appeal is whether the learned additional district judge, 2nd court, alipore was justified in dissolving the marriage of the appellant wife with the respondent husband on the ground that she had treated her husband with cruelty within the meaning of section 13(1)(ia) of the hindu marriage act, 1955.2. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)IIILLJ997Raj; RLW2003(3)Raj1643; 2002(4)WLC367; 2003(2)WLN281
..... it is apparent from the aforesaid rules that gratuity was being paid to the employees on retirement out of the fund deposited by the subscribers themselves, which was part of their emoluments which were payable to them: it is not in dispute that out of the salaries of the petitioners, monthly subscription towards gratuity was deducted till their retirement. ..... it also cannot be doubted and disputed that retiral benefits, where pension is payable, also include entitlement of payment of gratuity independent of and in addition to pension, pension and gratuity are not' mutually exclusive arid incompatible concept of retiral benefits. ..... in fact even under rajasthan service rules also employees, of the state are entitled to both pension and gratuity on superannuation or cessation of service on account of death or voluntarily or compulsory retirement.11. ..... rule 3 of the rules of 1963 provides that every board shall establish a fund for all persons holding posts which are non pensionable in accordance with those rules and the provisions of the provident fund act, 1925 shall apply to each such fund. ..... in exercise of its rule making powers under section 74 of the rajasthan urban improvement act, 1959. .....
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