Judgment Search Results Home > Cases Phrase: payment and settlement systems act 2007 section 29 application of fine Page 6 of about 971 results (0.127 seconds)

Gian Singh and ors. Vs. State of H.P. and ors.

Court : Himachal Pradesh

Reported in : AIR1996HP38

..... 'karams', the re-measurement of land in every revenue village became absolutely necessary for preparation of new 'shajra' on metric system. it is, however, stated that in respect of the abovesaid procedure adopted during the current settlement operations in the area aforesaid, the old record of rights, namely, shajra and jamabandies have been made the basis for ..... the nature and extent of the 'interest of those persons, and the conditions and liabilities attaching thereto; and(iii) the rent, land revenue, rates, cesses, or other payment due from and to each of those persons and to the government; (2) such other documents as the financial commissioner may, with the previous sanction of the state government, ..... of the produce of the land in kind and with the passage of time, it switched over the claim to the said share into an annual money payment fixed for a term of years. this was done because the british officers gradually learnt that if land revenue was to be collected in this shape with .....

Commissioner of Income Tax, Mumbai Vs. Anjum M.H. Ghaswala and ors.

Court : Supreme Court of India

Reported in : 2001VIIIAD(SC)627; AIR2001SC3868; (2001)171CTR(SC)1; [2001]252ITR1(SC); JT2001(9)SC61; 2001(7)SCALE333; (2002)1SCC633; [2001]119TAXMAN352(SC); 2001(8)Supreme145

..... and the power of waiver or reduction having not been expressly conferred on the commission, the same indicates that so far as the payment of statutory interest is concerned, the same is outside the purview of the settlement contemplated in chapter xix-a of the act. 21. the commission, however, traced its power to waive or reduce interest to the ..... of chapter xvii has been obligated with the duty of levy of interest, as also to make the necessary changes in the payment of interest dependent on the change that may occur consequent to the order of settlement under section 245d(4). 19. it is also to be noted that wherever the act contemplated power of waiver or reduction of ..... in assessing the income of the applicant under section 245d(4) it cannot make any order with a term of the settlement which would be in conflict with the mandatory provisions of the section like in the quantum and payment of tax and /or interest in this view of the matter, we are of the opinion that assuming that there .....

Ashok Leyland Limited Vs. Industrial Tribunal and anr.

Court : Chennai

Reported in : (2000)ILLJ1234Mad

..... salary or wages earned by them as bonus as per the provisions of the bonus act that was in force on the date of the settlement and also accepted the payment in full and final settlement of all their claims towards the bonus for the accounting year 1984.25. mr. sanjay mohan, learned counsel for the petitioner, placing reliance ..... 2nd respondent employees' union is inappropriate to the facts and circumstances of the present case where the parties have admittedly resolved the dispute relating to the payment of bonus by arriving at a settlement on april 10, 1985. therefore, the deeming provision will not in any way create any fresh right on the 2nd respondent employees' union more ..... 12 of the bonus act, which were deemed to have been in force as on april 10, 1985 for settling the dispute relating to payment of bonus for the year 1984, notwithstanding the settlement dated april 10, 1985, it is illogical and unreasonable for the 2nd respondent-employees' union to claim the maximum bonus of 20% of .....

Echjay Industries Ltd. Vs. Dy. Cit

Court : Mumbai

Reported in : (2004)88TTJ(Mumbai)1089

..... act, 1956.30. the learned departmental representative has relied on several decisions to contend that if the expenditure incurred is for domestic quarrel, where ultimately a settlement has been arrived at in which assets were distributed, in such situation the expenditure cannot be treated as a business expenditure. the decisions relied upon are ..... was necessary for it to get rid of the minority shareholders, who were undisputedly creating hurdles in the smooth working of the company. therefore, the payments were made to the shareholders to secure smooth running of the company and avoiding its possible winding up under the provisions of section 397 and section ..... observations of their lordships in the case of sudarshan chemicals industries (supra) were in different context. the activities performed against which the assessee has received payments are part and parcel of the sales activities. on the other hand, the learned departmental representative pointed out that here is a case of a company .....

Western Coalfields Ltd. Vs. Presiding Officer, Central Govt. Industria ...

Court : Madhya Pradesh

Reported in : (1993)IILLJ335MP

..... labour court while answering the reference could well say that the management has right to take action under proviso to section 9 of the payment of wages act but having come to a settlement and having assured a liberal action in the matter could not have turned back and deducted the wages for the period of three days ..... decided is whether there was an illegal strike for the period from january 29,1980 to february 4, 1980 and whether the settlement arrived at between the parties could be set at naught and whether the payment of wages authorities could decide such a question while deciding the deductions made under section 9(2) proviso, of the act. ..... management had agreed to take liberal view in the matter. in such a situation whether the payment of wages authorities would have jurisdiction to consider the validity or otherwise of the said settlement under the limited jurisdiction under section 15 of the payment of wages act. another judgment cited by the petitioner is 1980-ii-lln-1145. in the .....

Balak Ram Vs. Surat Ram and ors.

Court : Himachal Pradesh

..... these circumstances, i find considerable force in the remark of the learned district judge that kashi ram and ruldu were not utter strangers to this property. it amounted to a settlement of some disputed and doubtful claims. mansu deemed it proper to recognise the claim, of kashi ram and ruldu and agreed to deliver possession to them, subject to certain ..... alienation, it is repugnant to public policy and would be invalid and unenforceable on general principles of law." there, it would appear that in 1915, there was a family settlement to which one chandu mal, his father, kishan das, and his son bhagwan dass were parties. a certain share in the house was allotted to chandu mal subject to ..... , being absolute, was void. in the present case, as already remarked, there was no grant in favour of defendants 1 and 2. on the other hand, it was a settlement of disputed claims. (13) air 1929 all 381 (j), refers to a case of transfer by deed. obviously, in such a case, the provisions of section 10 of the .....

Nirode Ranjan Acharjee Vs. State of Tripura

Court : Guwahati

..... already indicated hereinabove, by the brother of the said deceased alleging, inter alia, that demand for dowry by the accused-appellant was raised at the time of settlement of the marriage alliance and also on the occasion of the marriage ceremony, the accusations, so made, against the accused-appellant were consistently adhered to by the ..... accused-appellant under section 498, ipc.22. similarly, the evidence given by pw2, a friend of deceased chinu rani, that chinu rani had complained that for non-payment of dowry, in full, her husband had not attended the ceremonial function of 'jamaishashthi' is nothing, but hearsay and ought not to have been considered by the ..... house and, on reaching her paternal house, to her brother, her other relatives and neighbours that she was being tortured by the present accused-appellant for non-payment of the dowry. the fourth incriminating circumstance i relied upon, is that chinu rani's father too reported to his sons as to how the accused-appellant .....

Marathwada Alloy Steels Co. Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1995IVAD(Delhi)1040; [1998]91CompCas419(Delhi); 61(1996)DLT548; 1995(35)DRJ507

..... not like to associate itself with the rehabilitation of the company because of the following reasons: (i)bankof maharasthra had no confidence in the existing management. (ii)no specific settlement had been arrived at in respect of their dues from bda investment - another group company. (iii)details of the duties from jhalani tools were not furnished. (iv) ..... it will not be open to the bifr to reject the same as wholly unwarranted. after all, when a nationalised bank is asked to give concessions in regard to payment of interest or principal, it has to consider whether public monies, - of which it is in the position of a trustee - can be frittered away for the ..... based on the demand of the company's products from this one source, particularly from the point of view of the capability of the jhalani tools to ensure timely payments of bills raised. c.based on the conditionalities of bom, the revised requirement of the promoters' contribution should be worked out. d.considering the stand taken by .....

Commissioner of Income-tax Vs. Lakshmi Machine Works Ltd.

Court : Chennai

Reported in : [2000]241ITR53(Mad)

..... in a fairly elaborate order, held that the assessee which follows the mercantile system of accounting is entitled to provide for bonus and get the same allowed as deduction and it also held that figures relating to the additional bonus payment, consequent on the settlement had been available in all these years, well before the assessment and that it ..... in the past to offer to pay bonus at a lower rate while the employees made claim for payment at a higher rate and the actual rate at which the payment was to be made was worked out in a settlement. the settlement, therefore, cannot be regarded as one which is contrary to any of the provisions of the act, ..... was not statutory liability as even according to the assessee, the assessee had entered into a settlement. this argument overlooks the fact that whether there is a settlement or not, the employer was bound to pay bonus to the workmen and that payment was a statutory obligation which he could not avoid as he would expose himself to the .....

Dhrangadhra Chemical Works Ltd. Vs. Commissioner of Income-tax, Bombay ...

Court : Mumbai

Reported in : [1977]106ITR473(Bom)

..... it in respect of soda ash sold during the period october 1, 1950, to july 12, 1951. the letter further proceeds to state that this payment is in full and final settlement of the claim of the assessee-company for subsidy as agreed to amicably between the firm and the government. it is quite clear from the contents of ..... the case of vishnu agencies private ltd. v. commissioner of income-tax : [1963]48itr444(bom) . in this case the assessee, which maintained its accounts on the mercantile system, acted as transport contractor to the government. after transporting sugar from the docks to the godowns for some time, the assessee found that the sufficient load for its trucks were ..... of the assessee. so far as the second contention urged on behalf of the assessee was concerned, the tribunal held that the assessee had been adopting the mercantile system of accounting as far as that business was concerned; that it did not disclose or offer to disclose for assessment for the year 1951 or the year 1952 .....