Judgment Search Results Home > Cases Phrase: local authorities pensions and gratuities act 1919 Sorted by: recent Court: kolkata Page 1 of about 88 results (0.105 seconds)

of India and United Bank of India Vs. the official Liquidator

Court : Kolkata

..... rendered to the company and due for a period not exceeding four months within the twelve ..... -a,].there shall be paid in priority to all other debts (a) all revenues, taxes, cesses and rates due from the company to the central or a state government or to a local authority at the relevant date as defined in clause (c) of sub-section (8) and having become due and payable within the twelve months next before that date; (b) all wages or salary (including wages payable for time or piece work and salary earned wholly or in part by way of commission) of any employee, in respect of services ..... winding up, under such a contract with insurers as is mentioned in section 14 of the workmen s compensation act, 1923, rights capable of being transferred to and vested in the workman, all amounts due in respect of any compensation or liability for compensation under the said act in respect of the death or disablement of any employee of the company; (f) all sums due to any employee from a provident fund, a pension fund, a gratuity fund or any other fund for the welfare of the employees, maintained by the company .....

of India and United Bank of India Vs. The official Liquidator

Court : Kolkata

..... rendered to the company and due for a period not exceeding four months within the twelve ..... -a,].there shall be paid in priority to all other debts (a) all revenues, taxes, cesses and rates due from the company to the central or a state government or to a local authority at the relevant date as defined in clause (c) of sub-section (8) and having become due and payable within the twelve months next before that date; (b) all wages or salary (including wages payable for time or piece work and salary earned wholly or in part by way of commission) of any employee, in respect of services ..... winding up, under such a contract with insurers as is mentioned in section 14 of the workmen s compensation act, 1923, rights capable of being transferred to and vested in the workman, all amounts due in respect of any compensation or liability for compensation under the said act in respect of the death or disablement of any employee of the company; (f) all sums due to any employee from a provident fund, a pension fund, a gratuity fund or any other fund for the welfare of the employees, maintained by the company .....

In Re: B.M.G. Pharmaceuticals (P) Ltd. (In Liquidation)

Court : Kolkata

Reported in : (2007)3CALLT620(HC),2008(1)CHN74,[2008(116)FLR751],(2008)IILLJ110Cal

..... rendered to the company and due for a period not exceeding four months within the twelve ..... , there shall be paid in priority to all other debts:(a) all revenues, taxes, cesses and rates due from the company to the central or a state government or to a local authority at the relevant date as defined in clause (c) of sub-section (8), and having become due and payable within the twelve months next before that date;(b) all wages or salary (including wages payable for time or piece work and salary earned wholly or in part by way of commission) of any employee, in respect of services ..... winding up, under such a contract with insurers as is mentioned in section 14 of the workmen's compensation act, 1923 (8 of 1923), rights capable of being transferred to and vested in the workman, all amounts due in respect of any compensation or liability for compensation under the said act in respect of the death or disablement of any employee of the company;(f) all sums due to any employer from a provident fund, a pension fund, a gratuity fund or any other fund for the welfare of the employees, maintained by the .....

Smt. Anjali Mukherjee Vs. the Commissioner of Police and ors.

Court : Kolkata

Reported in : (2007)3CALLT456(HC)

..... in connection with the ' affairs of the union or of any state or of any local or other authority within the territory of india or under the control of the government of india, or, as the case may be, of and corporation or society owned or controlled by the government, as respects:(i) remuneration (including allowances), pension and other retirement benefits;(ii) tenure including confirmation, seniority, promotion, reversion, premature retirement and superannuation;(iii) leave of any kind;(iv) disciplinary matters; or(v) any other matter whatsoever;15. ..... per month from the family pension of your petitioner being drawn through the bank.c) writ/order/direction in the nature of certiorari directing the respondents for production of all documents and records in connection with payment and dues on account of provident fund, gratuities, leave encashment, group insurance, refixation of pay under ropa, 1990 and concomitant benefits, and arrear pension for the period of 1.2.1991 ..... respect of different classes of, or different categories under any class of, local or other authorities or corporations [or societies](3) save as otherwise expressly provided in this act, the administrative tribunal for a state shall also exercise, on and from the date with effect from which the provisions of this sub-section apply to any local or other authority or corporation [or society], all the jurisdiction, powers and authority exercisable immediately before that date by all courts (except the supreme court .....

Amar Nath Khanna Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : (1987)IILLJ277Cal

..... it clear that any person who, on the appointed day, was entitled or was in receipt of his pension and other superannuation benefits or compassionate allowance or benefits from the imperial bank or any provident fund, pension or other funds or any authority administering such funds, would be entitled to be paid by, and to receive from, the said bank the provident fund, pension or other funds or any authority administering such funds, the same pension, allowance or benefits so long as they observe the conditions on which the ..... the appointed day, became officers or other employees, as the case may be, of the said bank and on that score they were and are entitled to hold their offices or services on the basis of their tenure and on the same remuneration and upon the same terms and conditions and with the same rights and privileges as to pension, gratuity and other matters to which they were entitled on the appointed day, if the undertaking of the imperial bank had not vested in the said bank ..... apart from the above, the central government, after consulting with the reserve bank, may also remove from office, any director nominated under sub-section (d) of section 19(1) of the 1955 act, or any member of a local board, nominated under section 21(1)(c) of that act and nominate in the place, another person, to fill up the vacancy. .....

Calcutta State Transport Corporation Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1977]108ITR922(Cal)

..... state transport corporation was a local authority and observed as follows (at page 1894 of the report):'the expression 'local authority' is not defined in the land acquisition act but is defined in section 3(31) of general clauses act, 1897, as follows : 'local authority' shall mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the government with, the control or management of a municipal or local fund.the definition given in the general clauses act, 1897, govern all central acts and regulations made after the commencement ..... mitra, learned counsel for the assessee, contended that the expenditure which the assessee has incurred towards its contribution to the employees' provident and gratuity funds has been laid out wholly and exclusively for the purpose of the business of the assessee and ought to be allowed in computing the income of the assessee.41. ..... 439 reads as follows : 'the expression 'local fund' denotes :(i) revenues administered by bodies which by law or rule having the force of law come under the control of the government, whether in regard to the proceedings generally, or to specific matters such as the sanctioning of their budgets, sanction to the creation or filling up of particular appointments, the enactments of leave, pension or similar rules;(ii) the revenue of any body which may be specially notified by the government as such.'38. .....

Commissioner of Income-tax, West Bengal Vs. K. K. Roy.

Court : Kolkata

Reported in : [1967]66ITR179(Cal)

..... the head salaries in respect of any salary of wages, any annuity, pension or gratuity, and any fess, commissions, prequisites or profits in lieu of, or in addition to, any salary or wages, which are allowed to him by or are due to him, whether paid or not, from, or are paid by or on behalf of, the government, a local authority, a company, of any toehr public body or association, or any private comployer; and for the purposes of this sub-section advances by way of ..... the corporations by virtue of this act, become as from the appointed date an officer or other employee, as the case may be, of the corporation in which the undertaking has vested and shall hold his office or service therein by the same tenure, at the same remuneration and upon the same terms and conditions and with the same rights and privileges as to pension and gratuity and other matters as he would have held ..... the loss of office or for the premature termination of any contract of management entered into by him with any existin air company and where any existing air company has, after the first day of july, 1952, and before the commencement of this act, paid to any such person as is referred to in this sub-section any sum by way of compensation to which the ..... the hands of the assesse, should not thus be treated as income, profits or gains, which alone are taxable inder the indian income-tax act.in the view that we take, which is the view also of the supreme court, we need not further consider the other casescited before .....

G. F. Carter Vs. Commissioner of Income-tax, CalcuttA.

Court : Kolkata

Reported in : [1963]49ITR773(Cal)

..... 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 employer.explanation 2. ..... 'this authority clearly shows that even under the indian income-tax act a firm is not a legal entity and therefore it cannot be treated as an employer of persons serving the partnership.nor, in my opinion, does the case of commissioner of ..... 1,25,000 on account of his service connection and for no other reason : further, the amount was received by the assessee from his former employers, namely, batty and massy, and there being no other reason apparent from the facts other than the reward for past services the amount was remuneration within the meaning of section 7 of the act.the material provisions of section 7(1) of the act and of the explanation as they stood at the relevant time ..... that the assessee which carried on business as tea brokers from 1918 to 1947 when the firm was converted into a limited company, could claim relief under section 25(4) of the income-tax act not with standing that the constitution of the firm had changed from time to time and the persons who originally constituted it were not members of it at the time when the relief was claimed. .....

Bhuban Mohan Banerjee Vs. Commissioner of Income-tax, West Bengal, Cal ...

Court : Kolkata

Reported in : [1956]29ITR229(Cal)

..... shall be payable by an assessee under the head salaries in respect of any salary or wages, any annuity, pension or gratuity, an any fees, commissions, perquisites or profits in lieu of, or 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 under this ..... officer had only proceeded under section 34 when it appeared from the returns submitted to him that various amounts of commission had escaped assessment in the proper assessment years, the contentious proceeding which arose and has been running up till today might have been avoided.section 7 of the act, as amended in 1939, has been characterised as 'cumbrous and abscure' and i should think that no section of the act deserved that description better. ..... he treated the amounts of commission as income from other sources, chargeable under section 12 of the act and proceeded on the footing that they were liable to be brought under assessment in the years in which they were actually ..... based his contention entirely on section 7 of the act and argued that under the very words of that section, the amounts of commission fell to be assessed in the years in which they had become due and not in the years in which the amounts or parts of them had been actually paid and received. .....

Dipa Pal Vs. University of Calcutta

Court : Kolkata

Reported in : AIR1952Cal594,56CWN279

..... authority has power to do any act which will prejudicially affect the subject, then although there are not two parties apart from the authority and the contest is between the authority proposing to do the act and the subject opposing it, the final decision of the authority will yet be a judicial act provided the authority is required by the statute to act ..... said murlidhar college premises.the case of the petitioner is that she was satisfied with her answers to the questions on which she was examined in the said examination and had reason to believe that she would come out successful, but when the results of the examination were published the petitioner was surprised to find that her name was ..... member entitled by length of service to a gratuity or pension who is dismissed from the force or is obliged to resign, shall have his case considered by the board of directors and his right to such gratuity or pension determined by a majority of the board.'19 ..... of law, but only to (determine actual concrete differences that may arise, and as they arise, between the managers and the local education authority. ..... question arises under this section between the local education authority and the managers of a school not provided by the authority, that question shall be 'determined' ..... that no man is to be deprived of his property without his having an opportunity of being heard was implied in construing the 76th section of the metropolis local management act. ..... smethwick local board' (1890) 24 q b d .....