Court : Rajasthan
Reported in : 1985(1)WLN715
..... air 1974 sc 1832, wherein the question was raised relating to the validity of beedi and cigar workers (conditions of employment) act, 1966. ..... considering the pith and substance of the act, their lordships held that the enactment sought to regulate the conditions of employment in the beedi and cigar industries and was covered by entries 22 to 24 of list iii. ..... single judge has rightly held that the state legislature has no power to enact any law in respect of welfare of labour employed in mines and the parliament alone had the exclusive jurisdiction to make laws in respect of conditions of employment of labour employed in mines, yet with great respect to the learned judge, we are unable to agree with him that all the provisions of the amending act of 1960 are ultra vires of the powers of the state legislature, in as much as the amending ..... act is of general nature amending the provisions of the minimum wages act, 1948 in respect of the scheduled industries enumerated in the schedule annexed to the principal act, and has introduced an explanation in section 9 and inserted a new section .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)IIILLJ1230P& H; (1998)118PLR197
..... , (1993-i-llj-342), while interpreting the provisions of the beedi and cigar workers (conditions of employment) act, 1966 and the payment of gratuity act, 1972, the andhra pradesh high court relied on the supreme court in state of punjab v. ..... borada (1981-i-llj-190), and observed that the word 'establishment' used in section 1(3)(b) of the act of 1972 is comprehensive in nature and ruled that the provisions of the act of 1966 will show that it is positively a legislation in relation to a particular kind of establishment where the workers are engaged in the manufacturing of beedis and cigars and it is clearly a law in relation to the establishment as contemplated by the provisions of section 1(3)(b) of the act.22. ..... (xxv) 'shop' means any premises where any trade or business is carried on or where services are rendered to customers and includes offices, store-rooms, godowns, sale depots or warehouses whether the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allowed in the benefits provided for workers under the factories act, 1948. ..... the need for this enactment was felt because there was no central legislation to regulate thepayment of gratuity to industrial workers except the working journalists who were governed by the provisions of the working journalists (conditions of service and misc. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IXAD(SC)582; AIR1997SC699; (1997)3GLR2306; (1997)IILLJ724SC; 1996(9)SCALE42; (1996)6SCC756; [1996]Supp9SCR726; 1997(1)LC243(SC)
..... (vii) section 24 of beedi and cigar workers (conditions of employment act, 1966:prohibition of employment of children-no child shall be required or allowed to work in any industrial premises. ..... including economic exploitation; noting that for several reasons children of different ages do work in india; having prescribed minimum ages for employment in hazardous occupations and in certain other areas; having made regulatory provisions regarding hours and conditions of employment; and being aware that it is not practical immediately to prescribe minimum ages for admission to each and every area of employment in india the government of india undertakes to take measures to progressively implement the provisions of article 32, particularly paragraph 2(a), in accordance with its ..... (iii) section 109 of merchant shipping act, 1951:no person under fifteen years of age shall be engaged or carried to sea to work in any capacity in any ship, except -(a) in a school ship, or training ship, in accordance with the prescribed conditions; or(b) in a ship in which all persons employed are members of one family; or(c) in a home-trade ship of less than two hundred tons gross; or(d) where such person is to be employed on nominal wages and will be in the charge of his father of other adult near male relative. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1998)146CTR(MP)792
..... 26 of the beedi and cigar workers (conditions of employment) act, 1966, and that the said amount was deductible in computing the income of the assessee ..... 26 and 27 of the bidi and cigar workers (conditions of employment) act, 1966 (hereinafter referred to as 'the act of 1966'). ..... 27 of the act of 1966, provides the relief to the employees, but whether such relief has been claimed by any worker or not, ..... appellant-firm cannot presume that none of the workers would avail of leave and that every one of them would encash it. ..... a liability comes into existence only when the worker does not take leave and exercises his right to encash it. ..... 256(2) of the income-tax act, 1961 (hereinafter referred to as 'the it act') at the instance of the revenue and the following question of law has been referred by the tribunal for answer of this court, which reads as under :'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the liability of the assessee for the amount of ..... in view of the factual aspect, it is established that no worker at any point of time, has approached for encashing such wages ..... thereafter, the matter was taken up in second appeal before the tribunal and the tribunal in a very brief order, allowed the appeal of the assessee relying on the decision of this court in the case of ..... 7th december, 1988, called for the reference and the aforesaid question of law was referred by the tribunal for answer of this ..... 256 of the act and this court by order .....
Tag this Judgment!Court : Chennai
..... place which is deemed to be a factory under sub-section (2) of section 85 of that act; or (b) a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951 (central act lxix of 1951); or (c) a motor transport undertaking as defined in clause (g) of section 2 of the motor transport workers act, 1961 (central act 27 of 1961); or (d) a beedi industrial premises as defined in clause (i) of section 2 of the beedi and cigar workers (conditions of employment) act, 1966 (central act 32 of 1966); or (e) an establishment as defined in clause (6) of section 2 of the tamil nadu shops and establishments act, 1947 (tamil nadu act xxxvi of 1947); or (f) a catering establishment as defined in clause (1) of section 2 of the tamil ..... nadu catering establishments act, 1958 (tamil nadu act xiii of 1958); or (g) any other establishment which the government may, by notification, declare to be an industrial establishment .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jabalpur
Reported in : (1997)57TTJJab379
..... 26 and 27 of beedi and cigar workers (conditions of employment) act, 1966." ..... course of assessment proceedings for the relevant assessment year, the assessee was required to furnish the following details : (ii) list of the workers to whom it is payable and how much is payable so that it may tally with the total of the liability created. ..... added with this, there is no details of workers to whom payment is to be made and no claim of any worker is pending in dispute before any court or ..... , there was hardly any necessity to ask the assessee to again submit details as to the quantification of the assessee, name of the workers, and actual payments made, to determine the cessation of liability. ..... (viii) has any of the workers ever filed any claim before any court or authority and if so, what was the result in case the petition is filed by any of the workers in the court or before any other authority, a copy of the same must be available with you which may also be produced or photostat copy thereof be ..... in violation of such condition, the assessee entered into a partnership and applied for registration of the firm ..... assessee did not have the details of name and addresses of workers to whom the so-called liability is payable ..... viii) has any of the workers ever filed any claim before you or before any court or authority and if so, what was the ..... is no doubt that this liability cannot be discharged because the workers to whom it was supposed to be payable are not identifiable and whether dead or alive.24. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jabalpur
Reported in : (1997)60ITD118Jab
..... 26 and 27 of beedi and cigar workers (conditions of employment) act, 1966." ..... course of assessment proceedings for the relevant assessment year, the assessee was required to furnish the following details : (ii) list of the workers to whom it is payable and how much is payable so that it may tally with the total of the liability created. ..... added with this, there is no details of workers to whom payment is to be made and no claim of any worker is pending in dispute before any court or ..... , there was hardly any necessity to ask the assessee to again submit details as to the quantification of the assessee, name of the workers, and actual payments made, to determine the cessation of liability. ..... (viii) has any of the workers ever filed any claim before any court or authority and if so, what was the result in case the petition is filed by any of the workers in the court or before any other authority, a copy of the same must be available with you which may also be produced or photostat copy thereof be ..... in violation of such condition, the assessee entered into a partnership and applied for registration of the firm ..... assessee did not have the details of name and addresses of workers to whom the so-called liability is payable ..... viii) has any of the workers ever filed any claim before you or before any court or authority and if so, what was the ..... is no doubt that this liability cannot be discharged because the workers to whom it was supposed to be payable are not identifiable and whether dead or alive. 24. .....
Tag this Judgment!Court : Kerala
Reported in : (1993)IILLJ11Ker
..... in meeting the argument of legislative competence in regard to beedi and cigar workers (conditions of employment) act 1966, the supreme court observed: 'the high courts of madras, kerala, gujaral, mysore and andhra pradesh have rightly held the act to have constitutional competence....entry 24 in list iii speaks of labour including conditions of work, provident funds, employers' liability, workmen's compensation, invalidity and old age pensions and maternity benefits. ..... the true nature and character of the legislation shows that it is for enforcing better conditions of labour amongst those who are engaged in the manufacture of beedies and cigars. ..... the act, therefore, follows the general pattern of welfare legislations and according to us, falls directly under entry 24 of list iii which deals with 'welfare of labour including conditions of work, provident funds, employer's liability, workmen's compensation, invalidity and old age pensions and maternity benefits.'27. ..... the argument that the contribution payable by the employer under the act is a fee has been answered thus: 'chapter v-a headed as transitional provisions and providing for payment of the special contribution by the principal employer cannot be challenged as ultra vires on the ground that though the contribution payable under chapter v-a is a fee, the act does not contemplate the rendering of any service or the conferment of any benefit to the employer or its employees as quid pro quo for the payment .....
Tag this Judgment!Court : Chennai
..... place which is deemed to be a factory under sub-section (2) of section 85 of that act; or (b) a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951 (central act xlix of 1951); or (c) a motor transport undertaking as defined in clause (g) of seciton 2 of the motor transport workers act, 1961 (central act 27 of 1961); or (d) a beedi industrial premises as defined in clause (i) of section 2 of the beedi and cigar workers ( conditions of employment) act, 1966 (central act 32 of 1966); or (e) an establishment as defined in clause (6) of section 2 of the tamil nadu shops and establishments act, 1947 (tamil nadu act xxxvi of 1947); or (f) a catering establishment as defined in clause (1) of section 2 of the tamil ..... nadu catering establishment act, 1958 (tamil nadu act xiii of 1958); or (g) any other establishment which the government may, by notification, declare to be an industrial establishment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991(62)FLR627]; (1999)IIILLJ151AP; (1999)IIILLJ151SC
..... union of india (1974-i-llj-367) which case dealt with the validity of the beedi and cigar workers (conditions of employment) act, 1966. ..... on facts, it was noticed that these workers receive the raw material from the factory, roll the beedies at home and deliver the same to the manufacturer directly subject to the right of rejection of the manufacturer and this is evidence of the requisite degree of control and supervision for treating the manufacturer as the employer.the above supreme court case was, no doubt, a case where the home-workers were employed directly by the manufacturer. ..... provident funds commissioner for, if the employees of the two other independent firms have to be excluded, the total number of employees employed by the appellant for the period april 1, 1977 to march 31, 1979, will be admittedly below 20, as per the law at that time and the act cannot apply.the judgment in the writ petition is set aside, the writ appeal is allowed and the impugned order of the regional provident fund commissioner, dated july 21, 1979, is quashed. ..... on the facts of the case the court was dealing with a home-worker rolling beedies at home and held that he was an employee of the establishment. ..... further, that act is intended, as is clear from its preamble, to provide amenities to cover sickness, maternity and employment injury and cover the employees engaged in connection with work 'carried on in or incidental to the purpose of the factory or establishment' as in section 2(9)(ii). .....
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