Judgment Search Results Home > Cases Phrase: factories act 1948 section 49 welfare officers Court: gujarat Page 10 of about 413 results (0.112 seconds)

A'Bad Municipal Corporation Vs. Dena Bank

Court : Gujarat

Reported in : (2004)2GLR1117

..... the time being in force' and observed that it would be a proper interpretation of these words to hold that in a case where the standard rent of building had been fixed under section 7 of the madhya pradesh accommodation control act and there is nothing to show that there was any fraud or collusion, that would be the reasonable letting value, but where that was not so and the building had never been let ..... say of the respondents that the assessment made by the appellant is totally based on whims of the concerned officer and no proper procedure, as envisaged under the act as well as the taxation rules, has been followed while determining the grv. ..... court in the municipal valuation appeals filed before it, has upset the valuation done by the assessment officer of the appellant and instead has fixed its own, which is not acceptable to the appellant herein ..... according to the appellant, these documents were never produced before the assessment officer of the appellant at the time when the respondents were given the opportunity of hearing for determining the value of the property and they have produced them at a ..... contended by the respondents that at the relevant time, before the assessment officer, they had produced material indicating the value of the property. ..... not only that but the officers of the appellant have not even cared to ascertain the correct value of the property by taking into consideration the various relevant factors and they have arrived at their own arbitrary figure which .....

Oriental Fire and General Insurance Co. Ltd. Vs. Rabari Gandu Punja

Court : Gujarat

Reported in : 1982ACJ202; AIR1981Guj200; (1981)0GLR1161

..... associated transport co, 1970 acc cj 44 a learned single judge of the madras high court had to consider this very question, while analysing the provisions of sections 95 (1) (b) and go (2) in the light of section 2 (24) of the act, it was observed that when the accident is caused in a private property, the insurance company would not be liable statutorily to cover the risk of injuries caused to third parties by use of insured vehicle in such private ..... stated on oath that at the time of the accident his mother was working as a manual labourer in western india tiles factory and she was working in the factory premises and at that time she was fatally injured by the offending truck.11. ..... the said truck while inside the compound of the tiles factory, and being taken in reverse ran over a manual labourer presumably an employee of the tiles factory who was engaged in loading tiles in the said truck deceased bai jivi was doing manual work in the said factory and she died in harness on account of the accidental injuries caused to her by the offending truck which came in reverse without blowing horn and ran over ..... - the owner of the truck on the other hand, submitted that even though the accident had occurred within the compound of the tiles factory, on proper construction of the relevant conditions incorporated in the insurance policy, ex. ..... also in terms admitted that at the time when deceased bai jivi alone with the witness was engaged in loading the truck within the factory premises. .....

Addl. Commissioner of Income-tax, Gujarat Vs. I.M. Patel and Co.

Court : Gujarat

Reported in : [1977]107ITR214(Guj)

..... . [1968] ac 107 (hl) the house of lords was concerned with the interpretation of section 29, sub-section (1) of the factories act, 1961 which provide : 'there shall, so far as is reasonably practicable, be provided and maintained safe means of access to every place at which any person has at any time to work, and ..... the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this act, is satisfied that any person - (a) has without reasonable cause failed to furnish the return of total income which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 148 or has without reasonable cause failed to furnish it within the time allowed and in the manner required by sub-section (1) of section 139 or by ..... . in view of these clear pronouncements of the supreme court, there is no doubt whatsoever that though penalty contemplated by section 271(1)(a) and other sections in chapter xxi of the income-tax act, 1961, can be imposed by income-tax officers as distinguished from regular criminal courts, the penalty proceedings before the income-tax authorities are quasi-criminal proceedings and they provide for offences which ..... . before imposition of a penalty under section 271(1)(a) of the act, what is required is that the officer must be satisfied-not arbitrarily but judicially-that any person has without reasonable cause, failed to furnish the return (clause(a)); or has concealed .....

Ahmedabad Mfg. and Calico Prtg. Ltd. and ors. Vs. Union of India

Court : Gujarat

Reported in : 1984(2)ECC63; 1982(10)ELT821(Guj); (1983)1GLR1

..... that where the manufacturers sold the goods manufactured by them in wholesale to a wholesale dealer at arms length at the factory gate and in the usual course of business, the wholesale cash price charged by them to the wholesale dealer less trade discount, if any, as envisaged under the explanation to section 4 of the act, would represent the real value of the goods for the purpose of assessment of excise irrespective of the quantity of ..... removal goods are ordinarily sold byof the article chargeable the assessee to a buyer inwith duty from the factory the course of wholesaleor any other premises of trade for delivery at themanufacturer or production time and place of removalfor delivery at the place where the buyer is not aof manufacture or production, related ..... on the value of excise is chargeable onof the article, such value any excisable goods withshall be deemed to be - reference to value, suchvalue, shall subject to theother provisions of this(1) the wholesale cash price section, be deemed to befor which an article of the (a) the normal pricelike kind and quality is sold thereof, that is to sayor is capable of being sold the price at which suchat the time of the ..... and had its own sale organisations for sale at its various offices from which direct sales to the consumers had been made at the list prices to the extent of 90 to 95 per cent of the production and the remaining percentage of goods .....

Crane Owners Association and ors. Vs. Union of India and ors.

Court : Gujarat

Reported in : (2001)2GLR1189

..... motor vehicle is mounted, fitted or fixed with any weight lifting,earth moving and similar specialised material handling equipment, then suchequipment, other than the chassis.shall not be taken into account.section 2(28) of the vehicle act of1988'motor vehicle' or 'vehicle' means any motormotor mechanically propelled vehicle adapted for use upon roads whether thepower of propulsion is transmitted thereto from an external or internalsource and includes a ..... the time-being in force in the state of gujarat; (3) 'public trust' shall mean a public trust registered under the bombay public trust act, 1950 as in force in the state of gujarat; (4) 'social welfare institution' shall mean any institution engaged in any activity conductive to the welfare of the general public and recognised by the state government by order notified in the official gazette for the purpose of those cause; (5) ' ..... under the new motor vehicles act of 1988 by section 2(28) 'vehicles' adapted for use on roads and not of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than 4 wheels fined with engine capacity of not exceeding 25 cubic cms are all ..... and in the case of regional transport officer-cum-taxing authority, rourkela & ors ..... the agricultural income-tax officer, 1963 (3) scr 809 : air 1963 sc 591, in respect of taxation laws, the power of legislature to classify goods, things or persons are necessarily wide and flexible so as to enable it to adjust its .....

Khemabhai Virabhai and ors. Vs. Ashok Mills Co. Ltd. and ors.

Court : Gujarat

Reported in : (1989)1GLR80; (1994)IIILLJ1020Guj

..... in this connection it is necessary to bear in mind the fact that section 46 of the factories act, 1948 casts a statutory obligation on the mill companies to run and maintain a canteen or canteens if ..... bidi factory was closed by the employer after the government of bombay fixed the minimum wages payable in the bidi making industry to the employees under section 5(2) read with section 5(1)(b) of the minimum wages act, 1948 with effect ..... or an award or under the provisions of chapter v-a and that contemplates that the amount is already computed or calculated or at any rate there can be no dispute about the computation or calculation while sub-section (2) applies to cases where though the monetary benefit has been conferred on a workman under an award, it has not been calculated or computed in the award itself, and there is dispute as to its calculation or computation. ..... wherein employees of a clinic set up by the government of india at bhilai for the welfare of the employees of the bhilai steel plant were held to be employees of the bhilai ..... held that gardeners employed by the textile mills to look after garden attached to the bungalows of the officers of the mills are also employees under section 3(13) of the b.i.r. ..... employed on part-time basis, it was explained that they rendered service after their regular office hours in the mill company. ..... kothari, the resident medical officer of the hospital is, according to the witness, the appointing and disciplinary authority ..... officer ..... officer, .....

Surat Urban Development Authority Vs. Deputy Commissioner of Income-ta ...

Court : Gujarat

..... section 220(6) of the act provides that where an assessee has presented an appeal under section 246, the assessing officer may, in his discretion, and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the ..... the only question before the supreme court was as to whether the high court was justified in interfering with the order passed by the assessing officer under section 148 of the act in exercise of its jurisdiction under article 226 of the constitution when an equally efficacious alternative remedy was available to the assessee under the act. ..... parties, the first question that arises for consideration is as to whether on the facts and in the circumstances of this case, this court would entertain a writ petition challenging the assessment order framed by the assessing officer under section 143(3) of the income tax act, 1961. ..... , the assessing officer has held the activities of the assessee which are carried out within the statutory framework to be trade, commerce and business under the proviso to section 2(15) of the act. ..... was pointed out that the assessing officer has held that the assessee is engaged in the activity of earning by charging various fees for rendering services to the general public and, therefore, is not carrying on any charitable activity and is squarely covered by the first and second provisos to section 2(15) of the act. .....

Star of Gujarat Textile Mills Ltd. Vs. Regional P.F. Commissioner and ...

Court : Gujarat

Reported in : (1992)2GLR1630; (1993)ILLJ1023Guj

..... the guidelines are provided in the act and its various provisions, particularly in the word 'damages' the liability for which in section 14b arises on the 'making of default'. ..... 427) : 'xxx having regard to the punitive nature of the power exercisable under section 14b and the consequences that ensue therefrom, an order under section 14b must be a 'speaking' order containing the reasons in support of it. ..... as to how the functionary under section 14b of the act should discharge the obligations has been expatiated by s. ..... the proceedings, subject-matter of challenge in the special civil application, is one under section 14b of the employees' provident funds & miscellaneous provisions act, 1952 (hereinafter referred to as 'the act'). ..... unit and the 1st respondent declines to take note of it for any consideration on a peculiar reasoning that the concerned authority bifr has not specifically recommended for partial or total waiver of penal damages under the act. .....

State Vs. Chandubhai Gordhanbhai

Court : Gujarat

Reported in : (1961)2GLR266

..... shows that before the plea of the accused was taken he was only told that he was prosecuted under section 63 read with section 92 of the factories act in respect of worker dhanji ramji this is not a sufficient compliance with the requirements of section 242 criminal procedure code. ..... an application for enhancement of the sentence passed on one chandubhai gordhanhhai who was convicted on his own plea of guilty under section 63 read with section 92 of the factories act in respect of worker dhanji ramji. ..... case was that according to the notice exhibited in the factory the period of work for workers was between 7 a.m. ..... as this has not been done the provisions of section 242 criminal procedure code have not been complied with and the plea of guilty made by the accused in such circumstances would not amount to a plea ..... it is not sufficient merely to state the section of the law under which the accused is ..... learned counsel for the opponent contends that the conviction is illegal and improper and that the plea of guilty is not really a plea of guilty as the learned magistrate failed to follow the provisions of section 242 criminal procedure code. ..... as the provisions of section 242 have not been complied with the conviction based on the plea of guilty which does not amount to a plea of guilty is set aside and i order a ..... the time and place of the alleged act or omission and such other matters as are reasonably sufficient to give the accused notice of the matter with which he is charged must .....

Commissioner of Income-tax Vs. Garden Silk Mills Pvt. Ltd.

Court : Gujarat

Reported in : [2001]252ITR804(Guj)

..... the assessee-company claimed a deduction of the said remuneration paid to the income-tax practitioners as business expenditure under section 37 of the income-tax act, the provisions of section 80vv, as they stood then, allowed deduction towards expenditure incurred by the assessee in the previous year in respect of any proceedings before any ..... on the provisions contained in appendix i to rule 5 of the income-tax rules read with section 32(1)(ii) of the act, we find ourselves in respectful agreement with the conclusion arrived at by the division bench in the case of kiran crimpers : [1997]225itr84(guj) and, in our opinion, the decisions of the ..... mill [1987] 223 itr 101 , is also distinguishable where some contribution was made by the assessee to public welfare fund as commercial expediency and that was allowed as a deduction.21. ..... short), under an agreement executed on december 1, 1971, purchased the assets with all liabilities of a going business concern carrying on its trade in the firm name and style of garden silk weaving factory (hereinafter referred to as 'the firm' for short). ..... the assessing officer disallowed the claim of deduction towards extra-shift allowance, but the commissioner of income-tax (appeals), following the decisions of the tribunal in the earlier years, directed the assessing officer to examine the claim of the assessee in respect of the depreciationand allowed extra-shift allowance in respect of such items for which extra-shift allowance had been allowed .....