Court : Gujarat
Decided on : Apr-30-1990
Reported in : (1990)2GLR1186; [1991]188ITR761(Guj)
..... the actual amount of salary or wages paid or payable for a month.' 7. admittedly, the members of the petitioner-union are employees of the respondent-food corporation of india. 8. section 4 of the act provides that it would be the employer's liability to deduct and pay tax on behalf of the employees on the basis of salary or wage before ..... india employees union has filed this petition wherein he has prayed that respondent no. 1 - senior regional manager, food corporation of india, be directed not to deduct profession tax from the arrears of salary which are paid to the employees on the basis of pay revision and revision of dearness ..... from august, 1983, to march 1989. 2. mr. raval, learned advocate appearing on behalf of the petitioner, vehemently submitted that the gujarat state tax on professions, trades, callings and employments act, 1976, nowhere provides for deduction of profession tax on arrears of salary which are to be paid in a lump sum and not on a regular basis. for this purpose .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-21-1990
Reported in : (1991)1GLR410
..... this purpose, he relied upon the provisions of section 2(s) of the industrial disputes act and the decision of the supreme court in the case of the workmen of the food corporation of india v. m/s. food corporation of india, (1985-ii-llj-4). he submitted that, in that case, the supreme court has specifically held that unless a person is ..... claim made is patently frivolous, or is clearly belated, the appropriate government may refuse to make a reference. this would be clear from paragraph 6, which reads as under (1964-i-llj-351 at 354-355) : '6. this argument must be rejected, because when the appropriate government considers the question as to whether a reference should be made under ..... finally. for this purpose, he has placed reliance upon the decisions of the supreme court in the case of bombay union of journalists & ors. v. state of bombay & anr (1964-i-llj-351), in the case of prem kakar v. state of haryana & anr., (air) 1976 sc 1474 and in the case of a. sundarambal v. government of goa, .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-27-1990
Reported in : (1991)1GLR282
..... it finds that the disciplinary proceedings were initiated and the termination order was passed by the authority who was not competent under the bombay provincial municipal corporation act.the result is that the judgments and decrees delivered by the learned city civil judge, 6th court, ahmedabad in civil suit no. 6208 of ..... r. anand and mr. s.p. tanna, learned advocates appearing for the respondents, submit that under section 49(1) of the bombay provincial municipal corporations act, 1949 the deputy municipal commissioner can exercise such of the powers as the commissioner may from time to time depute to him, and that the ..... punitive, against the principles of natural justice, without proper delegation of power, in colourable exercise of power, against the provisions of the bombay provincial municipal corporations act, 1949, against the rules and regulations and procedure prescribed thereunder and against articles 14 and 16 of the constitution of india. the plaintiffs have challenged the .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-02-1990
Reported in : [1992]73CompCas676(Guj); (1990)2GLR1150
..... the matter, courts cannot be entirely blamed for delay so occasioned. 17. these days in more than about 80% of litigations, the government and/or statutory corporations, boards and banks are parties. delays in the court for one reason or other are also not unknown. under such circumstances, the time is ripe for ..... courts alone but for that purpose any party to the proceedings particularly where the parties are : (i) government, or any statutory bodies; (ii) boards; (iii) corporations; (iv) nationalised banks, etc., in cases wherein the question involved is either recovery of public money, revenue and/or such other things where public interests are heavily at ..... to stake some interest and initiative in their cases and must remain in direct touch with to act on their own, more particularly when the parties to the suit proceedings are either the government, banks or any other statutory corporation, boards, bodies, etc., and further when some important question of public interest is involved. in .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-09-1990
Reported in : (1990)83CTR(Guj)1; [1990]183ITR591(Guj)
..... government/union territory administration concerned and the 10 per cent. grant of subsidy. where the industrial units obtained their loan from the state government /financial corporation or the industrial development corporation as their agent for the dispersal of the subsidy subject to the conditions enumerated above being fulfilled. however, in all such cases, the claim ..... -society was that the entire amount of grant-in-aid given by the goverment of gujarat and utilised for the purchase of certain machinery for baby food unit and chees unit of the assessee-society must be added to the other capital employed by the assessee-society in those undertaking for purposes of ..... be deducted from the cost of its/his assets for the purpose of allowing depreciation, investment allowance and relief under section 80j of the income-tax act, 1961 ('the act', for short)? 2. a detailed study was undertaken to examine the question as to what measures were required to be taken to ensure balanced development .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-29-1990
Reported in : AIR1991Guj72
..... from the persons who have completed 18 years of age on 1-1-90 and who are qualified to be voters under s. 8(l) of the corporation act. on the basis of the said public notice admittedly 61594 (sixty one thousand five hundred ninety four) applications were received by the commissioner for inclusion of their ..... to expire in june 1990 as provided under s. 6 of the bombay provincial municipal corporations act, 1949 (hereinafter referred to as the 'corporation act'). s. 6 of the corporation act provides that councilors elected at general elections subject to the provisions of the act shall hold office for a term of five years which may be extended by the state ..... number of eligible voters and which may include number of persons who are either dead or who have migrated. while dealing with the provisions under the gujarat municipalities act, 1964 and division of wards and distribution of seats the division bench of this court in the case of rameshchandra v. collector, kheda, (1979) 20 guj lr .....
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