Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1985)11ITD662(Delhi)
..... . thereafter, there have been some minor amendments in section 16(i) regarding the quantum of the standard deduction allowable under section 16(i).18- having stated hereinbefore that 'pension' paid to a pensioner, like the assessee before us, is covered by the expression 'salary' as given in section 17, let us first examine as to the nature of employment of the government servant vis-a-vis the ..... the legislature, having given wider meaning to the expression 'salary' in section 17(1) so as to include 'pension', intended to give relief in the form of standard deduction both in the case of the persons in government service and the government servants who ..... seven thousand five hundred rupees, whichever is the least; (iii) any amount paid by the assessee in respect of taxes on professions, trades, callings or employments levied under any state or provincial act ; (iv) where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, and owns a conveyance which is used for the purposes of his employment, such sum as the income-tax officer may estimate in respect of such use as representing the expenditure incurred by him ..... urged that from the scheme of section 16(i), it was apparent that no proof of incurring of actual expenditure or the incurring of expenditure was required for claiming the standard deduction under section 16(i)- in support of this argument, reliance has been placed on the ratio of the decision of the karnataka high court in h.l. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1986Kant169
..... in the new state of karnataka which came into being, on 1-11-1956, the madras commercial crops market act, 1933 (madras act xx of 1933) was in force in bellary district, and the madras area: the bombay agricultural produce markets act, 1939 (bombay act xxii of 1939) hereinafter referred to as the 'bombay act', was in force in the bombay area; the hyderabad agricultural market act, 1339f (hyderabad act 11 of 1939 fasli), hereinafter referred to as the 'hyderabad act' was in force in the ..... other posts and payment of salary to the persons appointed are made 'subject to any conditions as may be provided under the rules' and the grant of leave, payment of allowances, pension, gratuity ..... 9(l) empowers the market committee to employ such officers and servants as may be necessary and to pay such officers and servants such salaries as the market committee thinks fit and this absolute power is conferred by the legislature on the market committee and the :rule making authority had no competence to frame ..... (3) the powers conferred by this section upon the market committee shall be exercised subject to the rules made in this behalf by the government: rule 45 framed under the hyderabad act reads: '45 miscellaneous powers subject to control: - the market committee shall exercise all their powers subject to the general control of the secretary to government, marketing department and in particular no bye-law or agreement shall be prescribed, no fresh fee levied, no weights or scales approved, no .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1985)46CTR(P& H)296; [1985]153ITR1(P& H)
..... by the four clauses of section 16 prior to its amendment; that after the amendment, the said four clauses had been substituted by a comprehensive clause with a view to avoid an elaborate enquiry by the assessing authority, and that he was unable to ascribe any intention to the legislature that while enacting clause (i) of section 16, it intended to extend the benefit of deduction thereunder to a pensioner simply because the amount of pension received by the assessee was deemed to be salary by virtue of the provisions of section 17 for the purpose of sections 15 and 16 of the act. ..... (iii) any amount paid by the assessee in respect of taxes on professions, trades, callings or employments levied under any state or provincial act; (iv) where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, in respect of expenditure on travelling for the purposes of his employment, a sum calculated in respect of each calendar month or part thereof comprised in the period of his employment during the previous year, on the basis provided hereunder, namely :-- rs ..... the department, despite the aforesaid circular, had not withdrawn a reference pending in the delhi high court, the said high court answered the said reference in favour of the asses-see-pensioner following the aforesaid decision of the karnataka high court (see in this regard cit v. dr. ..... view that i have taken, with respect, finds support from a judgment of the karnataka high court in cit v. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1086
..... for instance if the tenure of a non-official member were to be terminated by the state government by giving three months notice as provided under second proviso to rule 1 after he had put in about four years of service and it so happens that the member had-not utilised all or part of the leave to his credit, it cannot be said that he is not entitled to the sanction of terminal leave as it could be granted after the data ..... in our view the salary payable to a non-official member is regulated by rule 64 of the rules and therefore a non official member cannot claim any salary or allowance more than what is payable to him under sub-rule (2) of ..... as the appellant came to know that, the tribunal would be abolished with effect from 1-1-1976 when the karnataka appellate tribunal ordinance was promulgated on 8-12-1975 he made an application on 22-12-1975 (annexure-e) in which he requested the government to grant earned leave for 111 days from 1-1-1976 to ..... has the status of a rule made by the governor under proviso to article 409 of the constitution, still the said rule cannot override the sub-rule (2) of rule 64 for the reason it is made under an act of legislature and therefore the rule framed under article 409 has to yield to the rule framed under an act of legislature. ..... to one months' pay for each completed year of service including interruption or interruptions, if any, the total duration of which does not exceed 180 days but shall not be eligible for any pension or other remuneration. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1987KAR432
..... sub-section (3) provides that the salary, allowances, gratuity, pension and other benefits of members of the karnataka state library service shall be met from the consolidated fund of the state. ..... , hold good as long as no law covering the subject covered by such rules is passed by the legislature ; that the legislature while enacting the karnataka public libraries act, 1965 (hereinafter referred to as the 'act') has specifically provided under section 15 that all posts in the department of public libraries, the state central library and every local library authority shall be by appointment of persons belonging to the karnataka state library service ; that as the director of public libraries (formerly known as state librarian) is one ..... the recruitment rules also provide for filling up of the post of director of public libraries.6.8) at this stage itself it is necessary to notice the relevant recruitment rules and rule 13 of the rules :recruitmentrulesrule 13of the 1956 rules2.method of recruitment: in respect of each category of posts specified in column(i) of the schedule, the method of recruitment and the minimum qualification and the period of probation if any, shall be as specified in thecorresponding entries in columns 2 and3 thereof.13. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1994]210ITR203(AP)
..... subject to the provisions of any law made by the legislature of the state, the conditions of service of officers and servants of a high court shall be such as may be prescribed by rules made by the chief justice of the court or by some other judge or officer of the court authorised by the chief justice to make rules for the purpose : provided that the rules made under this clause shall, so far as they relate to salaries, allowances, leave or pensions, require the approval of the governor of the ..... point for consideration in that case was whether the karnataka legislature was competent under the act to classify, for the purpose of profession tax, the lawyers practising within the bangalore urban agglomeration separately from those practising within the municipal limits of district headquarters and further classifying lawyers between those who had below ten years of practice and others above ten years of practice. ..... a reading of clause (d) of sub-section (1) of section 6 of the advocates act would go to show that the bar council's main function is not only to admit persons as advocates on its rolls but also to safeguard the rights, privileges and interests of the advocates on its rolls ..... 1987, filed by the various associations of the andhra pradesh high court employees as to whether the high court employees would fall within the purview of the act and are liable to pay the tax, it is necessary to read the definitions of 'employee' and 'person' in sections 2(e) and 2(j) of the act :'2. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR2466; 1994(4)KarLJ42
..... of the central government to make rules, including the power to fix the salaries and allowances payable and the other terms and conditions of the chairman, vice-chairman and the members, is provided under section 35 of the act. ..... however, be gain-said that one of the duties imposed on the courts in interpreting a particular provision of law, rule or notification is to ascertain the meaning and intendment of the legislature or of the delegate, which in exercise of the powers conferred on it, has made the rule or notification in question. ..... connection, our attention is drawn to rule 316(b) of the karnataka civil services rules pertaining to re-employment of pensioners, under which the petitioner's pension has been fixed and computed. ..... the court cannot assume that a particular intention was sought to be effectuated by the legislature while enactingthe law even though the words needed to effectuate that intention were not used ..... aggarwal, for the proposition that assuming that there is a defect or omission in the words used by the legislature, the court could not go to its aid to correct or make up the deficiency. ..... cannot add the material not used by the legislature while conveying its intention in enacting a particular ..... and then he must supplement the written word so as to give 'force and life' to the intention of the legislature ..... , further held that the court of course adopts a construction which would carry out the obvious intention of the legislature but could not legislate itself. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1997MP155; 1996(0)MPLJ929
..... of any obligation, which, but for such payment would have been payable by the director or other person aforesaid, occuring or arising to a person within the state from any profession, trade or calling other than agriculture'; 'section 2(h): 'salary' or 'wages' includes pay orwages, dearness' allowances and all otherremuneration including allowance receivedby any person or a regular basis whetherpayable in cash or kind and also includesperquisites and profits in lieu of salary asdefined in section 17 of the income-tax act,1961 (no. ..... but, at the same time, under article 276(1), it has been laid down that notwithstanding anything contained in article 246, no law of the legislature of a state relating to taxes for the benefit of the state or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income, i.e. ..... 43 of 1961) but does not includebonus in any form and on any account,gratuity and pension'; section 3 deals with levy and collection of tax,which reads as under:-- 'section 3: levy and collection of tax. ..... recently, the levy of professional tax in state of karnataka has been upheld by the hon. ..... state of karnataka, (1993) 2 mpwn 222. .....
Tag this Judgment!Court : Delhi
Reported in : 1996IVAD(Delhi)67; 63(1996)DLT786; 1996(38)DRJ555
..... '18.1 in the above said case, the rule making provision of the cantonment act conferred power on the central government to make rules in the matter of 'the tenure of office, salaries and allowances, provident funds, pensions, gratuities, leave of absence and other conditions of service of servants of boards. ..... in order to arm the parliament with power to legislate on the matter, resolution under clause (1) of article 252 of the constitution was passed by the houses of legislature of the states of haryana, bihar, orissa, himachal pradesh and rajasthan to the effect that the matters underlined in the preamble should be regulated in those states by a parliamentary legislation. ..... dismissing it, the high court of karnataka held :- on a plain reading of section 22, it is quite clear that under this provision the council can make regulations only for specifying minimum standards of veterinary education required for granting recognised veterinary qualifications by veterinary institutions in state/s to which the provisions of the act has been extended. ..... advocate appeared for the i car has pointed out that pursuant to supreme court decisions such all india medical entrance examinations are being held but they are being conducted by the government of india and not by the indian medical council in as much as even the indian medical council is not competent under its parent act (the indian medical council act), 1956 - to hold and conduct such examinations. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1997MP223
..... effect from the commencement of the salary, allowances and pension of members of parliament (amendment) act, 1993, be entitled to a pension of one thousand and four hundred rupees per mensem : provided also that every person, who served for any period as a member of the provisional parliament and who is not entitled to any pension under the foregoing provisions of this sub-section, shall with effect from the commencement of the salary, allowances and pension of members of parliament (amendment) act, 1993 be entitled to a pension of one thousand and four hundred rupees per mensem. ..... members of the legislative assembly and the legislative council of a state shall be entitled to receive such salaries and allowances as may from time to time be determined by the legislature of the state by law and, until provision in that respect is so made, salaries and allowances at such rates and upon such condition as were immediately before the commencement of this constitution applicable in the case of members of the legislative assembly of the corresponding province.'4 ..... (9) karnataka (a) pension every person who has served after january 1952 for a term of 5 years as mla/mlc is entitled to pension of rs ..... : for the purpose of this subsection a member of the madhya pradesh legislative assembly' shall include persons who become member of the legislative assembly of the new state of madhya pradesh by virtue of the provisions contained in section 28 of the states reorganisation act, 1956 (no. .....
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