Judgment Search Results Home > Cases Phrase: coal mines provident fund and miscellaneous provisions act 1948 section 7b determination of moneys due from employers Page 1 of about 144 results (0.391 seconds)

Joint Cit, Special Range-30 Vs. Pramod Bhasin

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)8SOT72(Delhi)

..... " (v) any sum payable by the employer, whether directly or through a fund, other than a recognized provident fund or an approved superannuation fund or a deposit-linked insurance fund established under section 3g of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or, as the case may be, section 6c of the employees provident funds and miscellaneous provisions act, 1952 (19 of 1952), to effect, an assurance on the life of the assessee or to effect a contract for an annuity. ..... the following income shall be chargeable to income-tax under the head salaries (a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not; (b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him; (c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income tax for any previous year. ..... before the commissioner (appeals), it was argued on behalf of the assessee that section 15 of the act provides that salary is taxable on due or receipt basis, whichever is earlier and the same is the charging section for determining taxability under the head "salary". ..... in our view, the perquisite paid or payable may be in cash or kind or in money or moneys worth. .....

Rajendranagar Municipality Rep. by Its Commissioner Vs. B.V. Perraju a ...

Court : Andhra Pradesh

Reported in : 1995(2)ALT320

..... in chief mining engineer's case (7 supra) while dealing with the right to bonus claimed as provided under a scheme - coal mines provident fund and bonus schemes act, 1948, it was held that since the scope of sub-section (2) of section 33-c is wider than that of sub-section (1) and the sub-section is not confined to cases arising under an award, settlement or under the provisions of chapter va there is no reason to hold that a benefit provided by a statute or a scheme made there under, without there being anything contrary under such statute of section 33-c(2), cannot fall within sub-section (2). ..... broadly stated, they have a remedy for compensation for an employment injury or death under section 3 of the workmen's compensation act, 1923, for such claims like over-time and section 20 of the minimum wages act for various remedies arising out of an industrial dispute; under section 10 of the industrial disputes act and also under section 33-c(2) of the industrial disputes act for recovery of money due from employer, and obviously under the provisions of administrative tribunals act. ..... (2 supra), the statutory right of the employees under the working journalists and other newspaper employees (conditions of service) and miscellaneous provisions act, 1955 to seek recovery of the amounts due to them from the management under the act by resorting to section 33-c(2) of the industrial disputes act is upheld as it was one of the alternative statutory remedies available to them to enforce. mr .....

Coal Mines P.F.Commr. Tr. Board of Trustee Vs. Ramesh Chandra Jha

Court : Supreme Court of India

Reported in : (2012)2SCC67; AIR2012SC408

..... the appellant herein is the coal mines provident fund commissioner through the board of trustees, constituted under section 3 of the coal mines provident fund and miscellaneous provisions act, cmpf organisation, dhanbad. ..... it cannot be forgotten that the first suit filed by the respondent, being title suit no.78 of 1979, was withdrawn on the ground that it had been held that a notice under section 80 of the code was necessary since the coal mines provident fund commissioner was a public servant and, thereafter, a second suit, being title suit no.102 of 1990, was filed by the respondent upon due notice to the coal mines provident fund commissioner. ..... the appellant contested the suit which was decreed in favour of the respondent on 15th february, 2002, by the second munsif, dhanbad, declaring the removal of the respondent from service to be arbitrary and in violation of the principles of natural justice and the provisions of article 311 of the constitution. ..... in connection with the forcible occupation of a type iii quarter, a departmental proceeding was commenced against the respondent and on 16th march, 1979, on being found guilty of the charge framed against him, the respondent was removed from service.3. ..... in addition, the estate officer passed an order in the execution proceedings on 28th august, 2009, for eviction of the respondent from the quarters in question. ..... challenging his removal from service, the respondent filed title suit no.78 of 1979 in the court of munsif at dhanbad. .....

M/S Mallikarjuna Transport and ors Vs the Singareni Collieries Company ...

Court : Andhra Pradesh

..... the deduction is being made, as required under coal mines provident fund and miscellaneous provisions act, 1948 (for short 'the act'), and the petitioners cannot escape from the statutory liability. ..... learned standing counsel for the coal mines provident fund and sri nandigama krishna rao, learned standing counsel for the singareni collieries, on the other hand, submit that the work entrusted to the petitioners is very much an activity pertaining to coal mine, and that the employees engaged in it are covered by the provisions of the act. ..... held that the petitioners are liable, at a later point of time, they shall be under obligation to pay the arrears also; d) the amount deducted from the petitioners, so far, shall be kept in fdrs and the manner in which it shall be utilized shall be decided, depending upon the outcome of the exercise undertaken above; and e) the authority of the coal mines provident fund shall ensure that it does not deduct any amount, without reference to a particular employee, who is admitted to the ..... activity undertaken by the petitioners cannot be treated as the one, in the 'coal mine', much less, the workers engaged by them are covered by the definition under section 2(b) of the act. ..... activity is referable to a 'coal mine', the necessity for an employer to make contribution to the cmpf arises, only when an employee is made a member of the fund. ..... definition of 'coal mine', under section 2 (b) takes in its fold, vast number of activities enlisted from clause (i) .....

M/S Mallikarjuna Transport and Another Vs. the Singareni Collieries Co ...

Court : Andhra Pradesh

..... that the deduction is being made, as required under coal mines provident fund and miscellaneous provisions act, 1948 (for short 'the act'), and the petitioners cannot escape from the statutory liability. ..... learned standing counsel for the coal mines provident fund and sri nandigama krishna rao, learned standing counsel for the singareni collieries, on the other hand, submit that the work entrusted to the petitioners is very much an activity pertaining to coal mine, and that the employees engaged in it are covered by the provisions of the act. ..... is held that the petitioners are liable, at a later point of time, they shall be under obligation to pay the arrears also;d) the amount deducted from the petitioners, so far, shall be kept in fdrs and the manner in which it shall be utilized shall be decided, depending upon the outcome of the exercise undertaken above; and e) the authority of the coal mines provident fund shall ensure that it does not deduct any amount, without reference to a particular employee, who is admitted to the ..... activity undertaken by the petitioners cannot be treated as the one, in the 'coal mine', much less, the workers engaged by them are covered by the definition under section 2(b) of the act. ..... is referable to a 'coal mine', the necessity for an employer to make contribution to the cmpf arises, only when an employee is made a member of the fund. ..... definition of 'coal mine', under section 2 (b) takes in its fold, vast number of activities enlisted from clause (i) .....

Coal Mines Provident Fund Commissioner Vs. Ramesh Chander Jha

Court : Supreme Court of India

Reported in : AIR1990SC648; [1990(60)FLR347]; JT1990(1)SC115; 1990LabIC577; 1990(1)SCALE96; (1990)1SCC589; [1990]1SCR181; 1990(1)LC387(SC)

..... it is necessary to refer to the relevant provision in the coal mines provident fund and miscellaneous provisions act, 1948 for the purpose of determining whether the appellant answers this description. ..... the board thus constituted consists of (a) a chairman appointed by the central government; (b) the coal mines provident fund commissioner, ex-officio; and others specified in the section. ..... the short question that falls for consideration in this appeal is whether the coal mines provident fund commissioner is a 'public officer' as defined in section 2(17) of the cpc.2. ..... we are, therefore, of the opinion that the courts below have erred in holding that the coal mines provident fund commissioner is not a public officer within the meaning of the term in section 2(17)(h) of the c.p.c. ..... under section 3, the central government may, by notification in the official gazette, frame the coal mines provident fund scheme for the establishment of a provident fund for employees and specify the coal mines to which the said scheme shall apply. ..... it will be clear from these provisions that an officer in the service of the government by virtue of his office, is appointed as commissioner by the government and he performs public duties. ..... the fact that the commissioner receives the salary and allowances out of the fund and not from the government during the tenure as commissioner would make no difference when the description as an officer in service of the government is answered.7. .....

Steel Authority of India Ltd. and ors. Etc. Etc. Vs. National Union Wa ...

Court : Supreme Court of India

Reported in : AIR2001SC3527; [2001(91)FLR182]; (2002)1GLR792; JT2001(7)SC268; 2001LabIC3656; (2001)IILLJ1087SC; 2001(5)SCALE626; (2001)7SCC1; 2001(4)SCT1(SC); (2002)1UPLBEC228; 2001DGLS(soft)1084:2001(111)CLR349

..... section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or (the industrial finance corporation of india limited formed and registered under the companies act, 1956 (1 of 1956)), or the employees, state insurance corporation established under section 3 of the employees' state insurance act, 1948 (34 of 1948), or the board of trustees constituted under section 3-a of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or the central board of trustees and the sate boards of trustees constituted under section 5-a and section 5-b, respectively, of the employes' provident fund and miscellaneous provisions act, 1952 (19 of 1952), or the life insurance corporation act, 1956 (31 of 1956) or (the oil and ..... government has to ascertain whether the process, operation or other work proposed to be prohibited is incidental to, or necessary for the industry, trade, business, manufacture or occupation that is carried on in the establishment; clause (b) requires the appropriate government to determine whether it is of perennial nature, that is to say, it is of sufficient duration having regard to the nature of industry, trade,business, manufacture or occupation carried on in that establishment; clause (c) contemplates a verification by the appropriate government ..... of the evidence found that the contract labourers were not regularized to deprive them from the due wages and other benefits on par with the regular employees under sham paper work by .....

Hindustan Organic Chemicals Ltd. Vs. Hindustan Organic Chemicals Ltd. ...

Court : Mumbai

Reported in : 2009(2)BomCR225; (2008)110BOMLR3517

..... section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india act, 1948, or the employees' state insurance corporation established under section 3 of the employees' state insurance act, 1948, or the board of trustees constituted under section 3a of the coal mines provident fund and miscellaneous provisions act, 1948, or the central board of trustees and the state boards of trustees constituted under section 5a and section 5b, respectively, of the employees' provident fund and miscellaneous provisions act, 19052, or the 'indian airlines' and 'air india' corporations established under section 3 of the air corporations act ..... always be the gold, the new is also not necessarily golden and ringing out the old and bringing in the new cannot always be an invariable straight-jacket formula in determining the binding nature of precedents of co-ordinate jurisdiction.the law ..... followed by the high court when confronted with contrary decisions of the supreme court emanating from benches of co-equal strength, as hereunder:.when contrary decisions of the supreme court emanate from benches of equal strength, the course to be adopted by the high court is, firstly, to try to reconcile and to explain those contrary decisions by assuming, as far as possible, that they applied ..... of the company in the event of the failure of the company to make payments due to the creditors and in any other relevant contingencies mentioned in the companies act .....

National Building Construction Corporation Limited Vs. Shri Ram Pal Si ...

Court : Mumbai

Reported in : 1998(1)BomCR427

..... dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india established under section 3 of the industrial finance corporation act, 1948 (15 of 1948), or the employees' state insurance corporation established under section 3 of the employees' state insurance act, 1948 (34 of 1948), or the board of trustees constituted under section 3a of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or the central board of trustees and the state board of trustees constituted under section 5a and section 5b, respectively, of the employees' provident fund and miscellaneous provisions act, 1952 (19 of 1952), or the 'indian airlines' and 'air india' corporations established under section 3 of the air corporations act, 1953 (27 of 1953), or the ..... for the allegedunfair labour practices on the part of the employer under item-9, of schedule-iv, of themaharashtra recognition of trade unions and prevention of unfair labour practicesact, 1971 (for short, mrtu & pulp act') and it was prayed by the employee that theorder dated 8th july, 1992 and the other orders passed by the employer industry bequashed and set aside inflicting punishment of his reduction in rank with retrospectiveeffect from 25-10-1988 and restore him in original post of superintendent (accounts)with full ..... the president of india determines the number of directors and so also the salary and allowances of the chairman, managing director and the directors. .....

National Remote Sensing Agency Represented by Its Director Vs. the Add ...

Court : Andhra Pradesh

Reported in : 2002(5)ALD211; 2002(4)ALT788; [2002(95)FLR786]; (2002)IIILLJ741AP

..... dispute concerning a dock labour board established under section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india limited formed and registered under the companies act, 1956, or the employees' state insurance corporation established under section 3 of the of the employees' state insurance act, 1948 (34 of 1948), or the board of trustees constituted under section 3-a of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or the central board of trustees and the state board of trustees constituted under section 5-a and section 5-b, respectively, of the employees' provident fund and miscellaneous provisions act, 1952 (19 of 1952), or the life insurance corporation ..... if the state's inalienable functions are excepted from the sweep of the definition contained in section 2(j), one shall have unwittingly rejected the fundamental test that it is the nature of the activity which ought to determine whether the activity is an industry. ..... unlike most inventors, he did not have to wait to get his reward in heaven; he received it munificently on this gratified and grateful earth, thanks to conversion of his inventions into money aplenty. ..... in view of this conclusion, with due respect, we are unable to agree with the view expressed by the learned judges on interpretation of the expression 'appropriate government' in air india case : (1997)illj1113sc .'73. .....