Court : Guwahati
..... the petitioner has challenged the aforesaid orders of assessment passed by the superintendent of taxes on the ground that the occupation of the petitioner as a photographer being essentially one of skill and labour, the amount received by him on account of such works not being the amount of considerations for sale of goods, the same cannot be assessed to tax under the act in view of the decision of the supreme court in b.c. ..... the contract, on the contrary, is for use of skill and labour by the photographer to bring about a desired result. ..... kame [1977] 39 stc 237, that the occupation of a photographer, except in so far as he sells the goods purchased by him, is essentially one of skill and labour. ..... it was pointed out that the supreme court had in very clear terms held that the occupation of a photographer, except in so far as he sells the goods purchased by him, is essentially one of skill and labour. .....
Tag this Judgment!Court : Guwahati
..... out that an artisan who is a class iii cadre is to retire on completion of 58 years and the supreme court rejected the contention that every artisan is a workman if he produces an article with dexerity or service with dexterity by manual or technical labour. .....
Tag this Judgment!Court : Guwahati
..... rameswar, (supra) it was reiterated that proceedings under section 33(c)(2) are analogous to execution proceedings and the labour court called upon to compute in terms of money the benefit claimed by workmen is in such cases in the position of an ..... it appears that there is error apparent on the face of the record and the labour court arrived at the findings as indicated above without applying its mind to the document and other evidence on record ..... court pointed out as follows in paragraphs 12 and 13: para 12: 'it is now well settled that a proceeding under section 33(c)(2) is a proceeding, generally, in the nature of an execution proceeding wherein the labour court calculates the amount of money due to a workman from his employee, or if the workman is entitled to any benefit which is capable of being computed in terms of money, the labour court proceeds to compute the benefit in terms of money. ..... petitioner filed an application under section 33(c)(2) of the industrial disputes act in the labour court for computation of money and claimed a sum of rs. ..... 9/85 with a prayer for further direction that the labour court may be directed to proceed with the reference ..... parties shall appear before the labour court guwahati on may 19, 1994 and as it is an old pending case the matter shall be decided by the labour court, guwahati as expeditiously as ..... therefore, when a claim is made before the labour court under section 33(c)(2) that court must clearly understand the limitations under which it is .....
Tag this Judgment!Court : Guwahati
..... the assessee also pointed out that the costs of building materials as well as labour charges were much less in dhubri than in other bigger cities. ..... the cost of materials and labour charges in a sleepy town like dhubri is on the lower side and, therefore, the report of the valuation officer based on fixed formulae cannot reflect the actual expenses incurred. .....
Tag this Judgment!Court : Guwahati
..... known as kathalchari bounded on north, south, east and west by the-zigzags of tillas, that they had got settlement of the land from the government as landless jhumia tenant : and had reclaimed the same by hard labour as well as considerable expenditure of money, that the second party petitioners were threatening to reap away the paddy grown by the first party and that there was a serious apprehension of breach of the peace.the learned .....
Tag this Judgment!Court : Guwahati
..... september 12, 1999, addressed by the power station superintendent, ctps to the chief engineer (g), aseb, bijulee bhawan, paltanbazar, guwahati, intimating the latter that there were 40 casual labours employed at the chandrapur thermal power station, most of them engaged from 1989, due to shortage of departmental manpower with the approval of then ce(g). ..... dispute being raised by the safai karmacharies regarding their entitlement to be absorbed permanently on completion of 240 days under the board, the labour court, ambala in deciding the industrial reference, held that the workmen, were entitled to reinstatement with continuity in' service along with 10 ..... to the effect that he was not aware of any agreement between the board and the contractors in the matter of engagement of contract labourers is of utmost significance, as cmks, admittedly had been registered in the year 1997 and the persons involved were engaged from before i.e ..... of the operation of the plant there, it was constrained to stop further engagement of such labourers and, therefore, decided not to renew or extend the labour supply contract with the concerned contractor on and from the date of expiry of the existing agreements ..... substantially depends on labour rendered to produce goods and services for the benefit and satisfaction of an enterprise, the absence of direct relationship or the presence of dubious intermediaries or the make-believe trappings of detachment from the management cannot snap the real-life bond. .....
Tag this Judgment!Court : Guwahati
..... the following facts are not disputed: the workmen reported for duty but they were asked to execute a guarentee bond before they could be allowed to resume their duties by the management. ..... 1 mink the union of the workmen was quite enlightened to such things and under no circumstances such guarantee bond could be a clog against the resuming of the duties by the workmen'. ..... in the case in hand as the absence of the employees was not voluntary, inasmuch as they were not allowed to resume their work without signing the guarantee bond, no deduction can be made under the act.7. ..... on the face of it asking for such an undertaking before allowing any employee to resume his work is clearly an unfair labour practice. ..... in the guarantee bond it was stated that after resumption of duty the employees would not resort to strike of any sort. .....
Tag this Judgment!Court : Guwahati
..... it acted on the evidence of shri motilal saha, ww1, that the contractor had been asked only to supply labour and that the corporation employed them when they were produced before it for the said purpose. ..... myriad devices, half-hidden in fold after fold of legal form depending on the degree of concealment needed, the type of industry, the local conditions and the like may be resorted to when labour legislation casts welfare obligations on the real employer, based on articles 38, 39, 42, 43 and 43-a of the constitution. ..... per contra, the persons disengaged (hereafter for convenience referred to as workmen as well) in their written statement stated that the corporation at its gochaigaon depot employed 62 handling labourers who worked in groups of fourteen composed of one sardar, one mandal and twelve loaders. ..... referring to the evidence of ww2 to the effect that out of 62 handling labours engaged, 12 of them had been retrenched while others were allowed to continue, the learned tribunal was of the opinion that the pleadings in para 8(j) of the workmen stood substantiated and that the mandatory requirement of section ..... the apex court thus propounded that if the livelihood of the workmen substantially depends on labour rendered to produce goods and services for the benefit and satisfaction of the enterprise, the absence of direct relationship or the presence of dubious intermediaries or the make-believe trappings of detachment from the management cannot snap the real life-bond.25. .....
Tag this Judgment!Court : Guwahati
..... by order dated 5.7.2006, while granting bail to the petitioner, the matter was fixed on 31.7.2006, but on 24.7.2006 a police party alongwith some labourers went to the spot and excavated a drain just close to the wall of the building of the homestead of the petitioner. ..... however, brushing aside the pleas of the petitioner the sdm executed his order for excavating the drain by constituting a team of 7 officers empowering it to engage labourers with further direction to the police to provide armed personnel.24. ..... according to the petitioner, although he was allowed to go on bail in acceptance of the earlier bail bond executed for rs. ..... in the application, the petitioner prayed for bail, as per the application and bail bond submitted on 27.6.2006. ..... he also granted the liberty to the leader of the team to take cash amount towards payment of labour charge. ..... in the order, it was also provided that the said dcm would take cash amount for payment of labour charge. ..... against the petitioner and directed him to execute a bond of rs. ..... and the petitioner submitted surety bond of rs. ..... situated thus, the petitioner submitted an application in the office with the prayer for bail and executed a bail bond. ..... and to reply as to why a bond of rs. ..... while issuing notice to the petitioner, he was asked to execute a bond of rs. ..... the police was also directed that in case of not adhering to the order by the petitioner, the obstruction to the drain be removed by engaging labour. .....
Tag this Judgment!Court : Guwahati
..... the commercial production given by the petitioner company is incorrect and/or that the relevant certificates were not obtained by the petitioners before the commencement of their production and/or that the actual labour cost is higher than the projected labour cost and/or that the goods produced are more in quantity than what the projected capacity was, suffice it to point out that these were factors, which were not taken into consideration ..... manufacture' has been defined as a manner of adapting natural materials by the hands of a man or by man-made devices or machinery, and as the making of an article or material by physical labour or applied power; but the practice is to accept as 'manufacture' a wider range of industrial activities than such a definition would suggest. ..... '*** *** ****** *** ***the nature and extent of the process, whether the labour is manual or mechanical, whether the duration is short or long, whether the production requires expertise or not would no doubt be relevant but would not alone be ..... there is total lack of co-relation between the labour and other expenses visa-vis the amount of coal processed, ..... petitioner company obtained 'certificate of employment of people of assam' from the labour department on 26th august, 1996. ..... ; whereas the actual labour cost was only rs. 11 ..... production of articles for use from raw or prepared materials by giving such materials new forms, qualities, properties or combinations, whether by hand, labour or machine, is manufacture.41. .....
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