Judgment Search Results Home > Cases Phrase: payment and settlement systems act 2007 section 14 power to enter and inspect Page 90 of about 896 results (0.140 seconds)

Commr. of Cus. (Air), Chennai Vs. Cus. and C. Ex. Settlement Commissio ...

Court : Chennai

Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)

..... strain the investigational resources of the department in cases of doubtful benefit to revenue, while needlessly proliferating litigation and holding up collections'even though such settlement commission was established under the income-tax act as early as in the year 1976, such a commission was established by the finance bill of 1998 ..... seen the relevant provisions relating to settlement of cases :'section 127a(b): 'case' means any proceedings under this act ..... in protractive investigation, adjudication and prosecution. with these objects in mind only, the settlement commission has been established to enable a bona fide importer who mis-classified the goods for the purpose of payment of customs duty to approach the settlement commission to settle the issue. on this background, it is to be now .....

V. Ramanujam Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1999]238ITR978(Mad)

..... under rule 117a(v) of the rules, on the ground that the assessments were in pursuance of the settlement arrived at by the commissioner and, therefore, the question of payment of interest did not arise. further, substantial higher income was fixed at the settlement and the same was accepted by the petitioner only with a view to extend co-operation in the assessment ..... section 264 of the income-tax act to the commissioner of income-tax, central-i, to waive the entire payment of interest, on the ground, that he had agreed to pay the income-tax on the amount arrived at in the settlement and the payment of interest was not contemplated at that time. further, returns were also filed during the period of amnesty .....

Ponni Sugar and Chemicals Limited Vs. Cauvery Sugar and Chemicals Limi ...

Court : Chennai

Reported in : [2001(91)FLR486]; (2001)IILLJ1201Mad; (2001)2MLJ832

..... the respondent authorities. we think that the learned judge came to the right conclusion.21. there is no other controversy about the other portion of the payments made under the settlement and therefore it is unnecessary to go into that aspect of the matter.22. in the light of the above pronouncement of the apex court in ..... purpose of employees provident funds and miscellaneous provisions act, 1952.'3. in other words, the payment agreed to be made, and made in terms of the concluded settlement for the period january 1, 1988 to september 30, 1989 forms part of the wages as defined in section 2(b) of ..... learned single judge dated november 23, 1998. the point that arises for consideration is:'whether certain payments made to the employees by the appellant-employers for the period from january 1, 1998 to september 30, 1998 pursuant to a concluded settlement entered between employers and various unions represent the basic wages within the meaning and for the .....

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

..... in civil writ petition no. 13860 of 2007 passed by the punjab & haryana high court, whereby the high court while interfering with the order of the settlement commission regarding payment of interest on the cenvat credit, has held that the appellants herein have wrongly claimed interest on the cenvat credit, from the date when such credit ..... in civil writ petition no. 13860 of 2007 passed by the punjab & haryana high court, whereby the high court while interfering with the order of the settlement commission regarding payment of interest on the cenvat credit, has held that the appellants herein have wrongly claimed interest on the cenvat credit, from the date when such credit ..... 19.01.2007 on the terms and conditions which have already been extracted hereinbefore.7 a bare perusal of the said order would indicate that the settlement commission has imposed the liability of payment of simple interest only @ 10 per cent per annum on cenvat credit wrongly availed, that is, rs. 5,71,47,148/- from .....

Govinda Chandra Das Vs. Balo Ram Boro

Court : Guwahati

..... other than a proprietor, who has entered into an agreement with the government to pay land-revenue, and includes a land-holder. the land holder as distinguished from settlement-holder acquirers permanent, heritable and transferable right of use and occupancy as laid down in section 9 of the regulation subject to clauses (a), (b) and ..... (tanuram keot, appellant v. shri padoram kalita, respondent) wherein a single judge of this court has held as follows :- 'assam land revenue regulation, 1886. s. 11 - settlement rules. rule 1 (c) - transfer of property act, section 43 - sale of interest in annual patta land - whether it will continue in favour of the purchaser even after ..... judgment ram lavaya j, has laid down as follows :- '(14) the principle stated in that case fully applies to the case before us. the re-settlement or the land on defendant should have the effect of keeping the contractual obligation alive between the plaintiff and defendant. the rights of the government in the land .....

Official Trustee of Bombay Vs. Controller of Estate Duty

Court : Mumbai

Reported in : [1979]117ITR190(Bom)

..... 9(1) of the bombay act, until march 30, 1957, the official trustee had to 'give effect, as far as possible, to the provisions of the settlement deeds by payment of the income thereof (i.e., of the trust) to the respective beneficiaries. after march 31, 1957, the official trustee had to transfer absolutely certain specified shares ..... hold each such part on trust for the respective beneficiaries and shall give effect as far as possible to the provisions of the settlement deeds as varied by the provisions of the act by payment of the income thereof to the respective beneficiaries. in other words, under the aforesaid relevant provisions of the bombay act, the ..... were the administrators of the estate of the deceased and accountable persons under the act. the deputy controller found that the deceased had an interest under a trust settlement made by his late highness sir sayaji rao gaekwar, maharaja of baroda, which had been accounted for. he called upon the official trustee, bombay (who was .....

Shetkari Sahakari Sakhar Karkhana Ltd. Vs. S.B. Shete, Presiding Offic ...

Court : Mumbai

Reported in : 1998(2)ALLMR517; 1998(2)BomCR52; [1998(79)FLR272]

..... relations act, 1946. the agreement being registered the purported agreement dated 4th january, 1977 can have no legal force. the said agreement cannot be called a settlement under the bombay industrial relations act. it was also submitted that the material and complicated questions of law and facts cannot be investigated by the labour court ..... no legal or binding force as the same are recommendatory and not mandatory. it was stated that there was no settlement between the parties and there were subsequent agreement dated 11th february, 1978 and 28th january, 1979 between the representatives of the parties, after the notice of ..... had only filed the written statement with regard to the maintainability of the application earlier, they were permitted to file the written statement on merits also on payment of rs. 300/- as cost. in the fresh written statement, it was stated that the recommendations of second central wage board and the patil committee had .....

Haji Buksh Elahi Vs. Durlav Chandra Kar

Court : Mumbai

Reported in : (1912)14BOMLR1063

..... not appear to their lordships to bear upon the present case. whatever might be the ordinary date of payment, or secondly, whatever might be the date when 'the settlement' is made, or thirdly, whatever be the provisions of the survey and settlement manual, it does not appear to their lordships legitimate, by reason of any one or all of these ..... things, to vary the actual date of payment in the kabuliyat in the present case, which is the 28th june ..... , or the actual date when a past due payment should be considered as an arrear, .....

Dr. Rajendra Vithalrao Suryavanshi Vs. State of Maharashtra

Court : Mumbai

Reported in : 1991(3)BomCR335; 1991CriLJ2068

..... rajuri and that the complainant was led to believe that he was the officer who was ultimately responsible and could, therefore, secure the settlement of claim, that is, to secure for him the payment under the insurance policy. that being exactly the connection between the appellant's office as held under the insurance company and the role ..... of insurance continued all the same, more for the reason that the complainant had admittedly kept requesting him to take interest in his case in the matter of settlement of the claim. it was to him that the complainant had kept making grievances that his claim was not being expeditiously settled by the insurance company. it ..... with his performance of duties as development officer under the united india insurance company limited. whatever, according to him, he had done in regard to securing a settlement of the claim of insurance made by the complainant's father, was entirely unconcerned and beyond the pale of his activity as a field officer. in short, .....

Mahindra and Mahindra Ltd. and ors. Etc. Etc. Vs. Mr. Avinash D. Kambl ...

Court : Mumbai

Reported in : 2008(3)ALLMR1; 2008(2)BomCR497; (2008)110BOMLR805; 2008(4)MhLj125; 1996(72)FLR166

..... 24. section 35 of the bombay industrial relations act, 1946, which provides for standing orders, which governing relationship between the employees and employer, reads as under:settlement of standing orders by commissioner of labour (1) within six weeks from the date of the application of this act to an industry, every employer therein shall ..... pulp act has been established. 43. shri puranik, learned counsel for the appellant, next submitted that the learned single judge had transgressed the jurisdiction by directing payment of wages equal to other permanent employees. he submitted that the question of equal pay for equal work could not have been raised and such equal pay ..... of work, but because the employer felt entitled to attempt to circumvent the 240-day rule, if it was legally permissible to do so, just like avoiding payment of taxes and not evading them. 14. shri puranik, learned counsel for the employer, contended that there was nothing wrong in the employer appointing workmen for .....