Judgment Search Results Home > Cases Phrase: payment and settlement systems act 2007 section 29 application of fine Court: kolkata Page 1 of about 15 results (0.069 seconds)

Province of Bengal Vs. Midnapore Zamindari Co. Ltd. and ors.

Court : Kolkata

Reported in : AIR1945Cal341

..... perusal of the grounds of appeal specified in section 104h affords complete conviction that the entry of rent settled in the settlement rent-roll prepared under sections 104a to 104f included a decision as to liability to the payment of rent, and it will be remembered that rent is defined in section 3(13) as 'whatever is lawfully payable ..... on to strangers to the contract with the respondent chatterjee, then the recorded rent would have been the rate of payment by that respondent.14. thus the position was that if the proprietor who had granted the lease took settlement of the new touzi, the contractual rights prevailed but not otherwise. as said already, the rents in this ..... or deliverable in money or kind.' their lordships agree with the learned judges of the high court that the settlement officer is not entitled to disregard or to .....

Chanda Engineers (India) Ltd. and anr. Vs. U.C.O. Bank

Court : Kolkata

Reported in : AIR2005Cal28,[2005]125CompCas708(Cal)

..... affidavits were filed. on 6th march, 2003 bank filed affidavit-in-reply stating that d.r.t. could direct a settlement at rs. 1,03,28,917.10 and prayed for direction for payment of the above amount together with the further legal charges. on 20th march, 2003 presiding officer interpreted the scope and ambit of ..... the ledger balance and norms for n.p.a. and directed the petitioner to pay rs. 72.50 lac as final settlement amount. consequential directions were given. ..... 89 of the code of civil procedure is a special proceeding came into force with effect from 1st july, 2002 giving various modalities of settlement of disputes i.e. arbitration; conciliation; judicial settlement including settlement through lok adalat and mediation. order 23, rule 3 of the code of civil procedure has nothing to in connection with any mediation .....

Durgapur Steel Plant Vs. Kisan Jawanjal and ors.

Court : Kolkata

Reported in : (2000)1CALLT594(HC),2000(1)CHN21,[2000(85)FLR585],(2000)ILLJ1015Cal

..... .17. it is also debatable whether the state government after having issued notification prohibiting contract labour can, being represented by labour commissioner participate in the settlement the effect of which isto thrown some contract labourers out of employment after having held that job rendered by them was of perennial nature. after having ..... at bipartite and tripartite levels with regard to the departmentalisation of jobs as-well as absorption of contractor workmen were held and ultimately a memorandum of settlement dated 28.6.94 was signed pursuant to a tripartite meeting held before the labour commissioner between the steel authority india limited (for short sail) ..... employer to pay them if the contractor fails to discharge his obligation in connection with payment of wages. wages are the livelihood of a workman and his large number of dependants. if on abolition of contract labour system contract labour itself is to be abolished, it would cause economic ruin and economic death .....

Rungta Sons Ltd. Vs. Commissioner of Income Tax, (Central) Calcutta

Court : Kolkata

Reported in : AIR1964Cal495,68CWN847,[1964]54ITR447(Cal)

..... he made a claim in 1949 on the same basis as that laid down in the remuneration agreement and received payment in settlement.' the commissioners on these facts came to the conclusion that the assessee was not liable for payment of income tax and excess profit tax, as such an income was not received during the accounting period. further, ..... the question arose whether in the assessment year 1942-43 the assessee was liable to pay tax on the aforesaid sum. here also it appears that the mercantile system of account was maintained by the assessed their lordships decided that the sum of rs. 2,26,850/- was income which had accrued to the assessee, that ..... )(i) the unrealised income is assessed not on the ground of constructive receipt but on the ground that it accrues or arises at that date. 'broadly speaking, the mercantile system of accounting makes unrealised income taxable but it does not make unrealised income realised' (vide 'income tax' by kanga and palkhivala, 4th edition, vol. i, page 160). .....

Textile Machinery Corporation Ltd. Vs. Commissioner of Wealth-tax, Cal ...

Court : Kolkata

Reported in : [1968]67ITR122(Cal)

..... with a formula. in the hands of the workmen the claim for bonus was a right, correspondingly for the assessee it was a liability ascertainable either by settlement or by application of the full bench formula, might be through the medium of industrial adjudication. the claim, he submitted, was very much an enforceable claim, ..... 10(5) of the act.'mr. sen submitted that the aforesaid decision was an authority for the proposition that, for an employer who followed the mercantile system of accounting, the liability for bonus for accountancy purposes should be deemed to arise when bonus was either amicably paid or settled by industrial adjudication. the case ..... gajendragadkar j. (later gajendragadkar c.j.) observed :'the notional accounting for this purpose starts with the figure of the gross profits which are arrived at after payment of wages and dearness allowance to the employees and other relevant items of expenditure. then a deduction for depreciation is made, and on the notional balance thus .....

income-tax Officer Vs. Atiabari Tea Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1985)12ITD239(Kol.)

..... 1978, to which pointed reference has been made in sub-clause (e) of clause 5 of the memorandum of settlement. section 10 of the payment of bonus act provides for payment of minimum bonus. section 11 of the payment of bonus act provides for the maximum bonus payable which, according to the said section, would not exceed 20 ..... conciliation officer, shri r.k. saha, representing the directorate of labour of the government of west bengal. the recital of the case in the said memorandum of settlement reads, inter alia, as follows: the above-mentioned management vide their letter, dated 21-9-1978, sought the intervention of this directorate when a dispute arose ..... to the commissioner (appeals), who accepted the assessee's contention by observing, inter alia, as follows: it is further stated that the appellant company follows mercantile system of accounting. the provisions of the bonus act would apply to the amount paid voluntarily and unilaterally by a company and provided for in the accounts with .....

income-tax Settlement Commission and ors. Vs. Netaji Chandra Rarhi and ...

Court : Kolkata

Reported in : (2005)1CALLT247(HC),(2005)193CTR(Cal)430,[2004]271ITR514(Cal)

..... reopened except as otherwise provided in chapter xix-a itself. to support this contention, reliance was placed in capital cables (india) pvt. ltd. v. income-tax settlement commission : [2004]267itr528(delhi) .scope of section 154 : the present case :11. extreme erudite arguments have been made by the respective counsel. complicated issues ..... the constitution bench in ghaswala : [2001]252itr1(sc) . therefore, the order passed by the learned single judge cannot be sustained and that of the settlement commission should be affirmed. mr. shome had also in his reply distinguished all the decisions cited by mr. bajoria and had contended that here the rectification ..... bench clearly held that interest under sections 234a, 234b and 234c becomes payable on the income already disclosed in the return as well as those disclosed before the settlement commission. another three-judge bench in hindustan bulk carriers : [2003]259itr449(sc) following ghaswala : [2001]252itr1(sc) took the same view. therefore, .....

income Tax Settlement Commission and ors. Vs. Netai Chandra Rarhi and ...

Court : Kolkata

Reported in : [2005]142TAXMAN446(Cal)

..... reopened except as otherwise provided in chapter xix-a itself. to support this contention, reliance was placed in capital cables (india) pvt. ltd. v. income-tax settlement commission : [2004]267itr528(delhi) .scope of section 154 : the present case :6. extreme erudite arguments have been made by the respective counsel. complicated issues ..... the constitution bench in ghaswala : [2001]252itr1(sc) . therefore, the order passed by the learned single judge cannot be sustained and that of the settlement commission should be affirmed. mr. shome had also in his reply distinguished all the decisions cited by mr. bajoria and had contended that here the rectification ..... bench clearly held that interest under sections 234a, 234b and 234c becomes payable on the income already disclosed in the return as well as those disclosed before the settlement commission. another three-judge bench in hindustan bulk carriers : [2003]259itr449(sc) following ghaswala : [2001]252itr1(sc) took the same view. therefore, .....

Employees State Insurance Corporation and Ors. Vs. Kesoram Industries ...

Court : Kolkata

..... provided that any worker, if would be required to work on paid holidays, the compensatory payment would be twice of the normal wages in addition to the payment to be made for the paid holidays.13. there is also no dispute that by another settlement held in september, 1988 the milk allowance as was being paid to the workers was ..... agreements, there is certainly no bar. we therefore come to the conclusion that the double payment is actually ot in its intrinsic meaning. regarding milk allowance, it was contended that this is also paid regularly to all employees and flows out of a settlement and therefore, is wages under the act. it was contended that in the case of ..... supplement to the memorandum of settlement dt. 25.10.1970, where it is seen that ten holidays were agreed upon and in addition on holiday to be declared by the government or the company. worker would be required to work on paid holidays and shall be paid twice the normal wages, in addition to payment for paid holiday. now, .....

State of West Bengal Vs. J and S Industries.

Court : Kolkata Appellate

..... by filing an affidavit. the facts pleaded by the respondent are summarized as follows : 10. the respondent stated that they did not receive any payment in full and final settlement of their payment in respect of the contract and the petition which was filed by the appellant/state is without any merit. it is further stated that the state ..... dispute in respect of the same. it is true that on completion of the work, right to get payment would normally arise and it is also true that on settlement of the final bill, the right to get further payment gets weakened but the claim subsists and whether it does subsist, is a matter which is arbitrable. in ..... dispute and requested the chief engineer to refer the matter for arbitration, since there was an arbitration clause contained in the said contract (in particular clause 25) for settlement of the disputes between the parties. 5. the state did not take any steps to refer the matter before an arbitrator. accordingly, an application was moved before the .....