Judgment Search Results Home > Cases Phrase: local authorities pensions and gratuities act 1919 Page 4 of about 2,088 results (0.214 seconds)

Maharashtra Rajya Padvidhar Prathamik Shikshak Va Kendra Pramukh Sabha ...

Court : Supreme Court of India

..... far as they are consistent with the provisions of this act, be deemed to have been made under this act; (c) all officers and servants in the employ of the said municipality or local authority immediately before the page|17 appointed day shall be officers and servants employed by the corporation under this act and shall, until other provision is made in accordance with the provisions of this act, receive salaries and allowances and be subject to the conditions of service to which they ..... read with clause 5 of appendix iv clearly indicates that the service rendered by the officers page|6 and servants before in the employment of the municipality or the local authority immediately before the appended date shall be the officers and servants employed by the corporation under the said act and the services rendered by such officers and servants before the appointed date shall be deemed to be service rendered in the service of the corporation ..... who, in its opinion, is not necessary or suitable to the requirements of the municipal service, after giving such officer or servant, such notice as is required to be given by the terms of his employment and every officer or servant whose services are so discontinued, shall be entitled to such leave, pension or gratuity as he would have been entitled to take or receive on being invalided out of service if this ..... such leave, pension or gratuity as he would have been entitled to take or receive on being invalided out of service if this act had not been .....

Balasa Rama Rao Vs. General Manager, District Co-operative Central Ban ...

Court : Andhra Pradesh

Reported in : 1995(3)ALT556

..... , stipends and gratuities allowed to pensioners of the state government or of a local authority or of any other employer are exempted from attachment or sale in execution of any decree or ..... view of what is stated supra, i hold that:(a) section 60(1) surcharge proceedings under the act are not disciplinary proceedings and can be initiated even against a retired employee of the society:(b) while the gratuity cannot be withheld pending surcharge proceedings, the amount towards encashment of leave can be withheld;(c) the 1st respondent is, therefore, directed to pay the amount payable to the petitioner towards gratuity (excluding the amount to the extent of 1/4th, which was already paid), within a ..... it is pertinent to mention that section 60 of the act does not make any exception between a present and past employee and as such, there is no bar for initiating surcharge proceedings against a retired ..... raghava rao, the learned counsel appearing for the 1st respondent and the learned government pleader appearing for the 2nd respondent submit that only the amount, which is covered as a provident fund under section 49 of the act is immune from attachment and not other amounts.6. ..... did not release, instead the 2nd respondent, at the instance of the 1st respondent had initiated action for surcharging the petitioner by invoking the provision under section 60(1) of the andhra pradesh co- operative societies act, 1964 (hereinafter referred to as 'the act') and consequently, a notice in rc. no. .....

Smt. Vasanthi Devi Vs. Vijaya Bank, Ashok Nagar Branch, Mangalore

Court : Karnataka

Reported in : ILR1997KAR738; 1997(2)KarLJ331; (1997)IILLJ1004Kant

..... stipends and gratuities allowed to pensioners of the government (or of a local authority or of any other employer), or payable out of any service family pension rnd notified in the official gazette by the central government or the state government in this behalf, and political pensions'. ..... the as : is is permissible in law for amounts representing provident fund contributions and pensionary benefits to be attached, having is due regard to sections 3 and 4 of the provide act, section 11 of the pensions act and section 60(1), provisos (g) and (k) of civil procedure code ?'. 9. ..... , clearly transpires in the light of the aforesaid legal propositions laid down by the supreme court that by virtue of section 11 of the act and section 60(1)(g) of civil procedure code, the pension amount in the of government payable to respondent is exempt from attachment in law in execution of the decree in question and that the court below has clearly erred in law in rejecting this objection raised before it by the petitioner/judginent-debtor. ..... 1989, that by reason of section 11 of the pensions act, 1871 (the 'act' for short) the said pension amount was not liable to attachment in law. 4. ..... on going through the relevant provisions under section 11 of re act and sub-clause (g) of proviso to section 60(1) of civil procedure code and also the decision of the supreme court in union of india's case, (supra), i find sufficient legal force and weight in the contention raised for the petitioner by her learned .....

Jai Ganesh SRA CHS (Prop.) and Another Vs. State of Maharashtra and Ot ...

Court : Mumbai

..... right to sue for damages; (f) any right of personal service; (g) stipends and gratuities allowed to pensioners of the government or of a local authority or of any other employer, or payable out of any service family pension fund notified in the official gazette by the central government or the state government in this behalf, and political pensions; (h) the wages of labours and domestic servants, whether payable in money or in kind; (i) salary to the extent of the first one thousand rupees and two-third of the remainder in execution of any decree other than ..... 7th august, 2012 (at exhibit b hereto) in so far as it makes redevelopment on slum rehabilitation area subject to permission under the maharashtra restoration of land to schedule tribe act, 1975 and communication dated 26th february, 2013 (at exhibit e hereto) and after going through the legality, validity and propriety thereof the same be quashed and set aside insofar as it questions the legality of the petitioners' proposal dated 8th january, 2013 on the ground that the said proposal is to be implemented on land .....

The Commissioner of Income-tax, Bombay Vs. E.D. Sheppard

Court : Supreme Court of India

Reported in : AIR1963SC1343; [1963]48ITR237(SC); [1964]1SCR163

..... an assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, or in addition to, any salary or wages, which are due to him from, whether paid or not, or are paid by or on behalf of the government, a local authority, a company, or any other public body or association, or any private employer; and for the purposes of this sub-section advances by way of loan or otherwise of income chargeable ..... where the payment was from a provident or other fund mentioned therein); therefore, the explanation was an artificial definition which treated any payment received by an assessee from his employer or former employer as income and no consideration as to whether the payment related to employment or not or whether it was capital or income need be considered, though learned counsel for the department concedes that a payment made solely as ..... of the parties is not main thing for determining the nature of the amount paid by the employer to the employee at the termination of the service and that compensation, for the purpose of this provision of the income-tax act, need not be equivalent to what courts of law would allow as damages for injury caused to the person claiming compensation. ..... 1919) 7 tc 372, payments made to one who had been secretary of the company by the share-holders out of the profit payable to them was held not to accrue to him in respect of an office or employment of profits and .....

Commissioner of Income-tax Vs. C.W. Steel (No. 1)

Court : Kerala

Reported in : [1972]86ITR817(Ker)

..... exempted from payment of tax.' 5. section 7 of the indian income-tax act, 1922; provides that tax shall be payable by an assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, or in addition to, any salary or wages, which are due to him from, whether paid or not, or are paid by or on behalf of, the government, a local authority, a company or any other public body or association, or any private ..... the appellate assistant commissioner referred to section 17(1) of the income-tax act, 1961, and said that 'salary' included wages, annuity, any gratuity, any fees, commission, perquisite or profits in lieu of or in addition to any salary ; and the income-tax paid by the employer being a perquisite should be included for the purpose of calculating the value of ..... behalf of the assessee that there was no definition of the word 'salary' in the income-tax act, 1922, that in defining salaries salary is separately mentioned from perquisites in section 7, and that income-tax paid was only a perquisite as denned in explanation 1(iv) to section 7, and, therefore, it cannot be included within the definition of the word 'salary' ..... officer, the payment of income-tax by the employer did not fall under any of the exemptions mentioned in explanation 2 to rule 3 of the rules under the income-tax act, 1961, and, therefore, must be taken into account in computing the value of rent-free quarters. .....

In the Mattr of Vs. G. Every.

Court : Kolkata

Reported in : [1937]5ITR216(Cal)

..... sub-section (1) of which says : 'the tax shall be payable by an assessee under the head salaries in respect of any salary or wages, any annuity, pension or gratuity, and any fee, commissions perquisites or profits received by him in lieu of, or in addition to, any salary or wages, when are paid by or on behalf of government, a local authority, a company, or any other public body or association, or by or on behalf of any private employee. ..... it is difficult to say that this distinction has been throughout maintained in the act and perhaps the two words seem to denote the same idea or ideas very similar, and the difference only lies in this that one is more appropriate than the other when applied to particular cases. ..... at page 467 the learned judge said : 'in section 4(1) of the indian income-tax act of 1922 the words accruing or arising are found in juxtaposition to the words or received. ..... in that case the assessee had acted as the secretaries, treasurer and agents of a mill company registered at indore, that is to say, outside british india. ..... justice mukherjee at page 29 where he said : 'the policy of the act is to make the amount taxable when it is paid or received either actually or constructively. ..... 66(2) of the income tax act is with regard to the above order which the assistant commissioner passed december 16, 1935, and the appeal petition on which he passed that order was properly stamped and duly verified. .....

B. Krishnabhat Vs. Bangalore Development Authority

Court : Karnataka

Reported in : ILR1988KAR2865; 1988(2)KarLJ481

..... requirements of the service under the corporation after giving such officer or servant such notice as is required to be given by the terms of his employment and every officer or servant whose services are dispensed with shall be entitled to such leave, pension, provident fund and gratuity as he should have been entitled to take or receive on being invalidated out of service, as if the local authority in the employ of which he was, had not ceased to exist;(g) all proceedings pending on the said date before the ..... said local authority shall be deemed to have been made or authenticated under this act;(e) all debts and obligations incurred and all contracts made by or on behalf of the local authority immediately before the said date and subsisting on the said date shall be deemed to have been incurred and made by the corporation in exercise of the powers conferred on it by this act;(f) all officers and servants in the employ of the local authority immediately before the said date shall become officers and servants of the corporation under this act and shall .....

Commissioner of Income Tax Vs. Krishi Upaj Mandi Samiti

Court : Madhya Pradesh

Reported in : (2008)215CTR(MP)54; [2009]308ITR380(MP); 2008(3)MPHT432

..... interest on the loans that may be raised for the purpose of the market and provisions of sinking fund in respect of such loans; (vii) the collection and dissemination or information relating to crops statistics and marketing of agricultural produce; (viii) (a) ..... a site or sites for the market yards; (ii) the maintenance and improvement of the market yards; (iii) the construction and repairs of buildings necessary for the purposes of the market and for convenience or safety of the persons using the market yard; (iv) the maintenance of standard weights and measures; (v) the meeting of establishment charges including payments and contributions towards provident fund, pension and gratuity of the officers and servants employed by a market committee ; (vi) the payment of ..... entrusted to market committee under any other act; (e) contribution to any scheme for increasing agricultural production and scientific storage ; (f) to develop necessary infrastructure within a radius of one kilometer from the market yard/sub-market yard for facilitating the flow of notified agricultural produce with the prior sanction of the director and with the prior permission of the local authority concerned for using their land for this purpose .....

Sardar Arjunsingh Ahluwalia (Decd) (Through L.R. Smt. Manjit Ahluwalia ...

Court : Madhya Pradesh

Reported in : (1979)13CTR(MP)142; [1980]124ITR347(MP)

..... assessee under the head 'salaries' in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, or in addition to, any salary or wages, which are allowed to him by or are due tohim, whether paid or not, from, or are paid by or on behalf of, the government, a local authority, a company or any other public body or association or any private employer ; and for the purposes of this sub-section advances by way of loan or otherwise of ..... that the final determination by the highest court of the compensation would entitle the income-tax officer, notwithstanding the period of limitation fixed under the income-tax act, to reopen the assessment in which he had included the initial compensation awarded by the collector and recompute the entire income on the basis of the final compensation we do not think there can be any justification for such a proposition on a proper construction of the ..... is difficult to say that this distinction has been throughout maintained in the act and perhaps the two words seem to denote the same idea or ideas very similar, and the difference only lies in this that one is more appropriate than the ..... shri chitale, learned counsel for the assessee, contended that the construction that i am placing on section 15(c) of the act would not be equitable inasmuch as any salary, which might not have been chargeable to income-tax if it would have been paid in the year when it was due, would become chargeable .....