Court : Chennai
Decided on : Mar-06-1973
Reported in : (1974)1MLJ71
..... corporation is claiming contribution on an ad hoc basis to which they are not entitled. admittedly, the appellant has not filed the necessary returns as contemplated under section 44 of the act,20. inspection of books had also not been given. therefore, the corporation assessed the employees' contribution on an ad hoc basis of rs. 100 as ..... state government shall, by notification in the official gazette, constitute an employees' insurance court for such local area as may be specified in the notification. under section 78 of the act, certain powers of a civil court are given to the insurance court. but it is not contended that because of such conferment of certain powers of ..... the corporation. the state government has, in fact, made the madras state insurance (court) rules, 1951 by virtue of the powers conferred on it by section 96 of the act. rule 17 of these rules as it originally stood provided that every application to the insurance court shall be brought within 12 months from the date on .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-06-1973
Reported in : AIR1973SC1204; 1973CriLJ769; (1973)1SCC714; [1973]3SCR571
..... for a bench of five judges, after referring to various decisions including sheo swarup (supra) and nur mohammad v. emperor . laid down the correct principle as follows :section 423(1) prescribes the powers of the appellate court in disposing of appeals preferred before it and clauses (a) and (b) deal with appeals against acquittals and appeals ..... no genuine change of heart amongst the rival parties the station officer of the police station did not agree to drop the proceedings. there was also another proceeding under section 107, cr. p.c. in which gulzarilal, pannalal, gurwa and ramgopal had been bound down. it is also alleged that on the murder of one munni banin ..... court for the purpose of showing that the trial court's judgment proceeded on a possible view of the evidence on the record and, therefore, the high court acted contrary to the observations made by this court in the above decisions. we were also taken through the relevant evidence on the record by the, appellants' learned .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-06-1973
Reported in : 1973(6)WLN180
..... 55 of the civil services (classification, control and appeal) rules, is bodily lifted out of the rules and together with an additional opportunity embodied in section 240(3) of the government of india act, 1935, so as to give a statutory protection to the government servants and is now incorporated in article 311(2) so as to convert the ..... against the penalty of removal proposed by the appointing authority or subsequently at any stage, such as, as in the departmental appeal or in the notice of suit under section 80 civil procedure code. according to learned counsel, it was only in the amended plaint that this ground was raised for the first time; no such ground having been taken ..... he was visited with the penalty of removal from service by the security officer he went up in appeal, but without any success. he then served a notice under section 80 civil procedure code on the union of india and on 2.3.67 instituted the suit in the court of munsif, ajmer city (east). the plaint was later on .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-07-1973
Reported in : AIR1973SC1156; [1973(26)FLR408]; 1973LabIC784; (1973)ILLJ427SC; (1973)4SCC141; [1973]3SCR624
..... air1956pat294 that non-payment of wages was neither an alteration in the conditions of service nor is it a punishment and as such cannot come within the mischief of section 33 of the act. the patna high court relied also for its decision on the decision in shama btecuit co. v. their workmen [1952] 2 l.l.j. 353. ..... necessary to refer to the various decisions which were cited before us as to what would constitute conditions of service the change of which would require notice under section 9a of the act. in dharangadhara chemical works ltd. v. kantu kalu and ors. [1955] i l.l.j. 316 the labour appellate tribunal of india held that the ..... to be effected justified to what relief, if any, are the workmen entitled?3. pending adjudication of this issue seven workers filed applications under section 33a of the industrial disputes act before the same tribunal alleging that during the pendency of the adjudication their service conditions had been changed adversely and their salary for the month of .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-07-1973
Reported in : AIR1973AP387
..... settled: and any defendant not so applying should be deemed to have acquiesced in the institution of the suit. this provision is not found in the new act and in the new sections 22, 23 and 24 which provide for transfer of suits in the new code, no such presumption of submission to the jurisdiction of the court by invoking ..... cannot be said that any cause of action can be said to have arisen at hyderabad within the meaning of second part of explanation ii to section 20.18. section 3(2) of the warehousing corporation act, 1962 states that the head office of the central warehousing corporation shall be at new delhi. the very words ' head office ' must mean that ..... business at its sole or principal office in india or the corporation has its head office at new delhi as enacted in section 3(2) of the warehouseing corporations act, 1962. it has no subordinate office at hyderabad. clause (b) of section 20 c. p. c. also it is contended, would not apply because neither of the two defendants at the .....
Tag this Judgment!Court : Orissa
Decided on : Mar-07-1973
Reported in : [1974]34STC347(Orissa)
..... on payment of royalty to the p. w. d. the supply of materials by the opposite party to the p. w. d. constitutes sale within the meaning of section 2(g) of the act and is exigible to sales tax.20. the meaning of the word 'royalty' was considered in surajdin laxmanlal v. state of m.p. a.i.r. 1960 m ..... favour of the contractor to extract chips and bond stones.8. not a single decision has been cited on either side which could throw light on this question. section 2(g) of the act, so far as relevant, runs thus:2. (g) 'sale' means, with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred ..... the terms of the agreement between the public works department (p. w. d.) and the opposite party constitutes a 'works contract' or a 'sale' within the meaning of section 2(g) of the act.4. a copy of the agreement was filed before us by the learned standing counsel for our consideration. it contains terms and conditions for the supply of metals .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-08-1973
Reported in : [1975]98ITR141(Guj)
..... there is nothing much while can be said by the assessee in regard to it. it is necessary in order to appreciate this contention to refer to section 18a(3) of the act. that section, omitting portions immaterial, reads as follows : 'any person who has not hitherto been assessed shall, before the 15th day of march in each financial years ..... this court in sheth gunvantlal mangaldas v. commissioner of income-tax : [1968]68itr740(guj) . there a notice of demand for advance tax was issued under section 18a of the old act prior to 1st april, 1962, and the question arose whether penalty for non-payment of an instalment of advance tax demanded by the notice could be imposed ..... -tax officer was competent to make the order of penalty on 20th november, 1965, when, according to the order dated 21st june, 1966, made under section 171(3) of the new act, there was a total partition of the properties of the hindu undivided family with effect from 12th february, 1962, and the hindu undivided family had ceased .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-08-1973
Reported in : AIR1973SC2366; (1974)3SCC1; [1973]3SCR649; [1973]31STC588(SC)
..... officer, ghaziabad, issued to the assessee a notice on january 8, 1960 calling upon him to show cause why he should not impose penalty on him under section 10a of the act. the assessee did not give any explanation. some time thereafter, the assessee made an application praying for condonation of his default, alleging that the defaults were ..... sales tax officer, ghaziabad again issued a notice to the assessee on october 31, 1960 requiring it to show cause why it should not be prosecuted under section 10(b) of the act. thereupon, the assessee submitted an application offering to compound the offence for a sum of rs. 7.000/-. that offer was not accepted. subsequently, on ..... 1960 stood terminated as a result of the subsequent notices issued by the sales tax officer. the notices issued by him are not statutory notices. under section 10a of the act the sales tax officer was only required to give reasonable opportunity to the assessee to show cause why penalty should not be imposed on him.6. in .....
Tag this Judgment!Court : Orissa
Decided on : Mar-08-1973
Reported in : AIR1974Ori24; 39(1973)CLT539
..... of parties. it is only a limit to the powers of tribunal to entertain application for compensation. as such the principles and decisions that govern matters under section 5, limitation act do not directly apply, though the tribunal in exercise of discretion given by the proviso may and should keep in mind those principles, particularly in considering the ..... council in sunderbai v. collector of belgaum, (air 1918 pc 135) relied on by the respondent no. 4, which deals with the procedure to be followed under section 5 of the limitation act can be of no assistance. in mithoolal v. jamna prasad, ilr 9 luck 193 = (air 1933 oudh 523), raza, j. held, 'what constitutes 'sufficient ..... the proviso should be liberally construed so that the legislative intention may be given effect to. 6. in the application which was labelled as one under section 5 of the limitation act and was duly verified by the appellant she stated. 'that the applicant is not in good terms with her husband since about two years and .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-08-1973
Reported in : AIR1973SC2434; [1973]89ITR240(SC); (1973)4SCC121; [1973]3SCR655
..... the assessee. it came to the conclusion that the impugned assessments were barred by time and they are not saved by the second proviso to sub-section(3) of section 34 of the act. it is as against that decision these appeals have been brought by the commissioner of income-tax.6. in order to decide the controversy before ..... barred by limitation.5. aggrieved by the decision of the tribunal both the commissioner of income-tax as well as the assessee moved the tribunal under section 66(i) of the act to refer certain questions of law to the high court of andhra pradesh. the tribunal submitted the question set out earlier to the high court. the ..... against the firm for the purpose of assessment, the firm resisted the same taking the plea that the proceedings in question is barred by limitation under section 34(3) of the act. he rejected that contention. aggrieved by that order the firm went up in appeal to the appellate assistant commissioner. the appellate assistant commissioner upheld the .....
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