Court : Andhra Pradesh
Reported in : 1997(4)ALT336
..... shops and establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments act, 1988, (4) payment of wages act, (5) minimum wages act. ..... therefore inevitably it should be an 'establishment' within the meaning of section 2(1)(b) of the labour laws (exemption from furnishing returns & maintaining registers by certain establishments) act, 1988. ..... in that view of the matter, the petitioner-polytechnic being not only a factory within the meaning of section 2(m) and an establishment under section 2(b) of labour laws supra should embrace the meaning of 'establishment' in section 1(3) of the payment of gratuity act.5. ..... therefore, to think of an 'establishment' within the meaning of section 1(3) of the gratuity act, only with reference to a state law dealing with shops and establishments act would be too much a conservative and a petty narrow interpretation of the provision as against a legislative wider import therein as indicated. .....
Tag this Judgment!Court : Karnataka
Reported in : [2002(94)FLR936]; 2002(4)KarLJ99
..... even if the case of the respondent 1-company that their establishment was exempted from maintaining the records as contemplated under the provisions of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988, they had to maintain in lieu of such registers, register in forms b, c, d and e in respect of their establishment. ..... in the instant case in hand, the respondent 1-company not only did not produce the records referred to above, besides they did not produce the register as contemplated under section 13-a of the payment of wages act, 1965, or registers in forms b, c, d and e in lieu of the above registers as per section 4 of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988. ..... even if it is true that the establishment of the respondent 1 was not covered under the factories act to maintain the above records, it was very well permissible for them to produce the records once they had to maintain under section 13-a of the payment of wages act, giving such particulars of persons employed by them, the work performed by them, wages paid to them etc. ..... therefore, it is clear that under clause (2) of section 45-a of the act, there is a presumption under law that an order under sub-section (1) of section 45-a of the act was tine and correct. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)ILLJ181AP
..... and, establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988, (4) payment of wages act, (5) minimum wages act ..... an 'establishment' within the meaning of section 2(1)(b) of the labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988. ..... matter, petitioner-polytechnic being not only a factory within the meaning of section 2(m) and an establishment under section 2(b) of labour laws supra should embrace the meaning of 'establishment' in section 1(3) of the payment of gratuity act. 5. ..... therefore, to think of an 'establishment' within the meaning of section 1(3) of the gratuity act, only with reference to a state law dealing with shops and establishments act would be too much a conservative and a petty narrow interpretation of the provision as against a ..... the adjectival analysis of section 1(2)(a) to (c) of the payment of gratuity act makes the act applicable to, a) every(i) factory,(ii) mine,(iii) oil field,(iv) plantation,(v) port, and(vi) railway company.b) every(i) shop or } within the meaning of any law fortime being in force(ii) establishment } in relation to shops andestablishments in astate c) such other establishment or class of establishments as the central government by notification specify in this behalf, however, in such establishments under sub-clauses (b) and (c) 10 or more employees are employed or were employed on any day .....
Tag this Judgment!Court : Gujarat
Reported in : [2001(91)FLR396]; (2001)ILLJ1348Guj
..... shops and establishments act, (2) the factories act, (3) labour laws (exemption from furnishing returns and maintaining registers by certain establishments) act, 1988 (4) payment of wages act, (5) minimum wages act. ..... 8/48-i dated 28th april, 1949 deals with establishments pertaining to any kind of educational activities (excepting certain coaching or tuition classes) and exempts them from application of all the provisions of the said establishments act. ..... , 1997, covering all the educational institutions within the purview of the payment of gratuity act then the question of considering exemption under the provisions of the bombay shops and establishments act, 1948 of 'establishment' which is having educational activities does not make any difference because the exemption which has been granted under the provisions of bombay shops and establishments act is applicable to the provisions of the said act but that does not mean that petitioner is not covered within the definition ..... section 4 of the bombay shops and establishments act, 1948 grants exemption in favour of certain shops or institutions to whom the said act is not made applicable. ..... from the above, it is clear that the supreme court held that section 4 of the shops and establishments act granted exemption to the establishments from the application of the provisions mentioned in col. .....
Tag this Judgment!Court : Karnataka
Reported in : (1999)IIILLJ1206Kant
..... under this act also, section 44 casts a duty on the employers to furnish returns and maintain registers in certain cases. ..... the main stand taken by the first respondent is that it has been exempted from extending the statutory benefits to contract workers under para 27-a of the employees provident fund scheme as per annexure-r2 dated april 24, 1990.3. ..... the definition of 'employee' under section 2(f) of the act reads thus :'employee' means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of an establishment and who gets his wages directly or indirectly from the employer and includes any person--(i) employed by or through a contractor in or in connection with the work of the establishment;(ii) x x x as per clause (i), 'employee' includes any person employed by or through a contractor. ..... in view of this definition, the regional provident fund commissioner of karnataka has rightly observed in annexure-r-2 dated april 24, 1990 this aspect that the law as it stands at present does not make any distinction between the employees employed directly by the employer or through the contractors and it is the principal employer responsible for implementation of the provisions of the act and the schemes. ..... act in respect of the labourers engaged by him for discharging the work of principal employer?5. .....
Tag this Judgment!Court : Orissa
Reported in : [2008(116)FLR584]; (2008)IILLJ279Ori
..... -(1) where in respect of a factory or establishment no returns, particulars, registers or records are submitted, furnished or maintained in accordance with the provisions of section 44 or any inspector or other official of the corporation referred to in sub-section (2) of section 45 is (prevented in any mariner) by the principal or immediate employer or any other person, in exercising his functions or discharging his duties under section 45, the corporation may, on the basis of information available to it, by order, determine the amount of contributions payable in respect of the employees of that factory or establishment:(provided that no such ..... since the application of the petitioner-association for exemption from the purview of the coverage of esi act is pending before the state government for its consideration, the commissioner-cum- secretary, government of orissa, in the department of labour is directed to dispose of the petitioner's application for exemption within a period of two months from the date of receipt of this order. ..... on a plain reading of the aforesaid provisions of law it is clear that there has to first be a determination of the amount of contribution payable in respect of the employees as required under section 45a of the act and only then on payment of such demand can a certificate proceeding for recovery of such amount as an arrear of land revenue be initiated.8. ..... determination of contributions in certain cases. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)10VST535(Raj)
..... dealer, whether or not registered, has concealed any particulars from any return furnished by him or has deliberately furnished inaccurate particulars therein or has concealed any transaction of sale or purchase from his accounts, registers and documents required to be maintained under this act or has avoided or evaded tax in any other manner, the assessing authority may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him under law, a sum equal to ..... on this issue and the position of law is settled that penalty under section 65 of the act cannot be imposed on the assessee unless the revenue establishes that there is deliberateness on the part of the assessee or conscious concealment of taxable turnover with the purpose to avoid or evade the tax and such penalty cannot be imposed merely because the contention of the assessee that particular sale is not taxable is rejected or explanation furnished by him ..... sale is not taxable sale and it is exempt or non-taxable in view of certain provisions and judgments of the courts ..... a canteen in factory premises even as per requirement of factories act and other labour legislation is a taxable event under the rst act and is exigible to sales tax under the rst act particularly after amendment in law with effect from april 1, 1987 consequent upon 46th amendment in the constitution of india, but the consideration for imposition of the penalty for concealment of taxable turnover and taxable sales are different. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC655; 1970CriLJ738; [1970(20)FLR89]; 1970LabIC772; (1970)IILLJ64SC; (1969)3SCC910
..... appeal to the high court, the state of punjab took the ground that the infancy period of 5 years during which the factory was exempt from the operation of section 16(1)(b) was to be reckoned from the date on which the establishment was or had been set up, and not from the date on which factory establishment first began to employ 20 or more workmen. ..... 76 of the scheme which was framed under the act provided for punishment for failure to pay contributions and to furnish returns etc. ..... firm did not at that time maintain a register of provident funds. ..... act not to apply to establishments belonging to government or local authority and also to infant establishments-(1) this act shall not apply-(a) ** ** **(b) to any other establishment employing fifty or more persons or twenty or more, but less than fifty, persons until the expiry of three years in the case of the former and five years in the case of the latter, from the date on which the establishment is, or has been, set up.explanation: for the removal of doubts, it is hereby declared that an establishment shall not be deemed to be newly set ..... it is, therefore, held that the period of infancy must be calculated from the first establishment of the factory and not from the moment of time when the figure of 20 or more is first ..... the law takes into account only the existence, of establishments and the employment of a certain number of persons in factories over a given ..... was run in the same premises with the same labour and under the same name. .....
Tag this Judgment!Court : Orissa
Reported in : (1998)ILLJ776Ori
..... deals with the obligation of the employer to furnish returns and maintain registers in certain cases. ..... provides, with a non ob-stante clause, that subject to the provisions of the act and the regulations, if any, made thereunder, the principal employer shall, in the case of an employee directly employed by him (not being an exempted employee), be entitled to recover from the employees contribution by deduction from his wages and not otherwise. ..... person in exercising his functions or discharging his duties under section 45, the corporation may on the basis of information available to it, by order deter- mine the amount of contributions payable in respect of the employees of that factory or establishment:provided that no such order shall be passed by the corporation unless the principal or immediate employer or the person in charge of the factory or establishment has been given a reasonable opportunity of being heard. ..... be decided by the employees' insurance court, name-ly- (a) claim for the recovery of contribution from the principal employer;(b) claim by a principal employer to recover contributions from any immediate employer;(c) xxx xxx(d) claim against a principal employer under section 68;(e) claim under section 70 for the recovery of the value or amount of the benefits received by a person when he is not lawfully entitled thereto, and(f) any claim for the recovery of any benefit admissible under this ..... motion is made, the same shall be considered in accordance with law.7. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD598; 2002(1)ALT738
..... and establishment act, 1988 (for short 'the shops act ..... years of age, (ii) on his resignation, or (iii) on physical or mental infirmity duly certified by a registered medical practitioner or (iv) on his death or disablement due to accident or disease: provided that the completion of ..... from the benefit under section 10(10-c) of the income tax act exempting ..... and appearance to discover the true character and the nature of the legislation, and every endeavour should be made to have the efficacy of fundamental right maintained and ..... furnish the final settlement statements of the employees who had left the service of the hotel in order to know whether any service compensation has been paid to them or not in accordance with the provisions of the shops act ..... and railway company; (b) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a state, in which ten or more persons are employed, or were employed, on any day of the preceding twelve months; (c) such other establishments or class of establishments ..... labour welfare enactment applicable to the establishment and ..... from service of the employer after a period of only three years, there will be no justification whatever for awarding him a gratuity and any such provision of the type which has been made in section 5(1)(a)(iii) of the act would certainly ..... and phrases' by surendera mailk, it was stated:the word 'gratuity' imports an idea of a gift or a present generally in return .....
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