Court : Mumbai
Decided on : Apr-13-2005
Reported in : [2006]130CompCas295(Bom); [2006(106)FLR551]
N.A. Britto, J.1. This is a complainant's appeal against the acquittal of the accused.2. Shri V.S. Khatre who was the manager of the Employees' State Insurance Corporation filed a complaint under Section 85(a) of the Employees' State Insurance Act, 1948 ('the Act' for short), against accused No. 1 which, according to him was an establishment under the Act having been allotted Code No. 32-28-67 and against accused No. 2 who was director and occupier of the said establishment named M/s. Cortalim Shipyard and Engineers P. Ltd.3. The complaint was filed for the failure to pay the contributions for the wage periods of October, 1992, to May, 1993, which were payable in terms of regulations 31, 39, and 40 of the Employees' State Insurance (General) Regulations, 1950.4. The complaint was filed after the sanction was accorded by the Regional Director of the said Corporation.5. Although the sanction was obtained to prosecute the principal employer, i.e., A2 and the said establishment M/s. Cortal...
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2005
Reported in : AIR2006SC3576; [2005]127CompCas787(SC); (2005)6CompLJ227(SC); [2005(107)FLR826]; JT2005(8)SC544; 2005(7)SCALE519; (2005)8SCC104; [2005]63SCL109(SC); 2006(1)SLJ24(SC)
Arijit Pasayat, J.1. All these appeals involve identical issues. By judgments rendered by Division Bench of the Madhya Pradesh High Court, impugned in the appeals held that Directors of Jiyajirao Cotton Mills Ltd. (hereinafter referred to as the 'Company') to be personally liable for the payment of wages to the workmen of the company under the Payment of Wages Act, 1936 (in short the 'Act'). However, the authorities under the Act could proceed against the assets of the company in the hands of the Directors or the assets acquired from income of the company by the Directors. The personal property of the Directors, however, could not be proceeded against if it acquired from the sources other than the income of the company. The Letters Patent Appeals filed against the judgments of the learned Single Judge were dismissed. It is to be noted that learned Single Judge had held that writ petitions were not maintainable as the writ petitioners had an alternative remedy under Section 17 of the Ac...
Tag this Judgment!Court : Gujarat
Decided on : Nov-18-2005
Reported in : (2006)IILLJ938Guj
K.A. Puj, J.1. The petitioner has filed this petition under Article 227 of the Constitution of India praying for quashing and setting aside the order passed by the Payment of Gratuity Authority on 24.10.1997 and the order passed by the Appellate Authority under the Payment of Gratuity on 28.10.1998.2. This Court has admitted the petition and rule was issued on 25.10.1999.3. The case of the petitioner was that the petitioner had joined the respondent No. 3 Factory in the year 1962 and left the said organization on 31.07.1995 by tendering his resignation. The petitioner was employed as Works Manager of a factory at Surat owned by the respondent Company, registered office of which is at Bombay. The petitioner has applied for gratuity vide his application dated 02.09.1995. Since the respondent Company has not taken any concrete action except for giving assurances, the petitioner has preferred an application dated 25.02.1997 before the Controlling Authority under the Payment of Gratuity Act...
Tag this Judgment!Court : Rajasthan
Decided on : Nov-22-2005
Reported in : AIR2006Raj128; I(2006)DMC667; RLW2006(1)Raj612; 2006(1)WLC648
V.K. Bali, J. 1. Sudarshan Bhatia, born and brought up in the State of Rajas-than, but stated to be a Canadian citizen, died on 21.4.1989 in Germany leaving behind considerable movable and immovable properties. Poonam Bhati his wife and Smita Bhatia, minor daughters, said to have been born out of the wedlock of Sudarshan Bhatia and Poonam Bhatia, successfully sought succession certificate with regard to the movable properties of deceased Sudarshan Bhatia, details whereof have been given in the application under Section 372 of the Indian succession Act itself as the same was allowed vide orders dated 6.12.1999 passed by the District Judge, Jaipur City, Jaipur. Whereas Surendra Bhatia brother of Sudarshan Bhatia resisted grant of succession certificate to Poonam Bhati and her daughter Smita on the basis of Will dated 17.4.1989 (Ex.A.l) said to have been executed by Sudarshan Bhati, his sister resisted the same on the ground that movable properties owned by Sudarshan Bhatia were made from...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jan-03-2005
Reported in : (2005)(181)ELT275Tri(Chennai)
1. The respondents in this appeal of the Revenue imported telecommunication software from M/s. Nokia Telecommunications Limited, Finland and filed Bill of Entry on 6-2-1998 for clearance of the goods, claiming the goods to be computer software falling under Sl. No. 173 of Exemption Notification No. 11/97-Cus., dated 1-3-1997. The Customs authorities, on examination of the goods, found that the goods had been imported for the purpose of telecommunications. The importer did not dispute the fact that the goods were telecommunication software.However, they claimed that the benefit of exemption for computer software under Sl. No. 173 of the above Notification was available to telecom software also. The Customs authorities contested this claim on the strength of Notification No. 3/98-Cus., dated 11-2-1998 which added an 'explanation' to Sl. No. 173 of Notification No. 11/97-Cus., which defined the term "computer software". They took the view that the amendment was clarificatory and retrospe...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jan-03-2005
Reported in : (2005)194CTR(MP)211; [2007]290ITR697(MP)
ORDERA.M. Sapre, J.1. This is an income-tax reference made by the Tribunal (Revenue) i.e., CIT in RA No. 192/md/1998, dt. 10th Dec, 1999 which in turn arises out of an order dt. 24th Sept., 1998, passed by Tribunal in ITA No. 519/Ind/1994 to answer following question of law :'Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the share of loss from joint venture could be set off against other income in the assessment of the member of joint venture/AOP, as assessed in the assessment of joint venture/AOP even though the other income of AOP is above taxable limit ?'2. Heard Shri R.L. Jain, learned senior counsel, with Ku. V. Mandlik, learned counsel for the Revenue and Shri G.M. Chafekar, learned senior counsel with Shri M. Phadke, learned counsel for the assessee.3. At the outset, we may consider appropriate to mention as to how and in what manner the question referred supra, was dealt with or we may say decided by three tax ...
Tag this Judgment!Court : Allahabad
Decided on : Jan-04-2005
Reported in : [2005(104)FLR834]; (2005)IILLJ245All
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.The petitioner has challenged the validity and correctness of the impugned award dated February 5, 1983 passed by the Labour Court, Allahabad in Adjudication Case No. 122 of 1989. The aforesaid award was enforced by publication on the notice board of the Labour Court under Section 6-N of the U.P. Industrial Disputes Act, 1947 on July 12, 1993.2. The brief facts are that the petitioner is a registered Society under the Societies Registration Act, 1860. It is claimed that Hindi Sahitya Sammelan Prayag is an Educational Institution/University and the examinations conducted by the Society are recognised by the Government of India as well as various, Universities of the Country. Respondent No. 2 is alleged to have been appointed on the post of Clerk in the year 1969 by the petitioner in the Examination Department. He issued a charge-sheet on October 31, 1987 and was dismissed from employment for indulging in major misc...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-04-2005
Reported in : RLW2005(1)Raj682; 2005(1)WLC548
N.N. Mathur, J.1. Thousands of teachers by way of instant bunch of Writ petitions, as mentioned in Schedule appended to each petition, have challenged the Constitutional validity of the Rajasthan Panchayati Raj (Amendment) Ordinance, 2004 and Rajasthan Panchayati Raj (Amendment) Rules, 2004 providing for selection of Teachers Gr.III by the Public Service Commission and have prayed for restoring the autonomy to the Panchayati Raj Institutions in the matter of selection & appointment of primary school teachers. Petitioner-teachers have also prayed for restoration of the Notification dated 14.7.2003 providing to fill-up the posts of Teacher Gr.III to the extent of 75% from Para Teachers/Shiksha Sahyogi and 25% from the open market. It is further prayed that their services be regularized as Teacher Gr.III, who have been in continuous service for a considerable time as Para Teacher/Shiksha Sahyogi.BACKGROUND FACTS:2. The factual matrix in juxtaposition with the relevant rules may be set out...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-04-2005
Reported in : RLW2005(3)Raj2056; 2005(2)WLC10
Prakash Tatia, J.1. The Trial Court decreed the suit of the appellant-plaintiff for eviction of his tenant-respondent, from the suit premises, vide judgment and decree dated 16.8.1994. The appellate court reversed the judgment and the decree of the Trial Court vide judgment and decree dated 5.4.1997. Hence, this second appeal by the appellant-plaintiff-landlord against the judgment and decree of the first appellate court dated 5.4.1997.2. Brief facts of the case are that the plaintiff-appellant, who was in service in the year 1974, let out one of his shop, out of his three shops, situated in his house to the defendant- deceased Kanhaiya Lal on 2.10.1974 on rent of Rs. 110/- per month excluding the charges for the electricity, water and house-tax. The plaintiff filed the suit for eviction against the defendant-tenant on 28.10.1977. The plaintiff in his plaint stated that the suit shop was let out to the defendant for commercial purposes but instead of doing the business in his own name,...
Tag this Judgment!Court : Himachal Pradesh
Decided on : Jan-04-2005
Reported in : IV(2005)ACC379,2006ACJ2433
Deepak Gupta, J.1. This appeal had originally been filed by claimant Karam Chand for enhancement of compensation.2. The appellant was injured in the accident. He has died during the pendency ofthis appeal. His legal representatives were brought on record.3. The main question which arises is whether an appeal which was filed by the injured-claimant for personal injuries suffered by him can be continued by his legal representatives.4. Mr. Ajay Sharma, learned Counsel for the appellants contended that cause of action survives to legal heirs and as such they are entitled to prosecute the claim.5. On the other hand, Mr. Rakesh Jaiswal, the learned Counsel appearing for the respondent Corporation has stated that cases of personal injury not resulting in death of the injured give rise only to personal action in which heirs of such person are not entitled to continue with the case. The right of injured person to claim damages is personal to him under the principle of actio personalis moritur c...
Tag this Judgment!