Court : Rajasthan
Reported in : (1994)IILLJ917Raj
..... reference of disputes under the act-where any dispute arises between an employer and his employee with respect to the bonus payable under this act or with respect to the application of this act to an establishment in public sector,then, such dispute shall be deemed to be an industrial dispute within the meaning of the industrial disputes act, 1947 (14 of 1947), or of any corresponding law relating to investigation and settlement of industrial disputes in force in a state and the provisions of that act or, as the case may be, such law, shall, save as otherwise expressly ..... it is a new company /establishment and is entitled to the benefits under section 16 of the payment of bonus act, 1965 (for short referred to as 'the bonus act'). ..... has not completed fifteen years of age at the beginning of the accounting year, the provisions of this section shall have effect in relation to such employee as if for the words 'one hundred rupees' the words 'sixty rupees' were substituted.16(1) special provisions with respect to certain establishments-(1) where an establishment is newly set up, whether before or after the commencement of this act, the employees of such establishment shall be entitled to be paid bonus under this act in accordance with the provisions of sub-sec-tions(1-a). .....
Tag this Judgment!Court : Rajasthan
Reported in : (2001)70TTJ(NULL)365
..... alternatively, he also submitted that even if the payment of bonus exceeds the amount payable as per the payment of bonus act, such excess payment has to be allowed under section 37(1), if reasonability and business expediency of such expenditure are established. ..... it is observed that the assessing officer in this case has disallowed the excess payment of bonus specifically under section 36(1)(ii) without considering the other relevant aspects. ..... (supra) relied on by the learned counsel for the assessee, the madras high court has held that incentive bonus, attendance bonus or customary bonus are not bonus paid under the bonus act and hence section 36(1)(ii) has no application in respect of such bonus. ..... in the instant case, the assessee has clearly established the source inasmuch as the creditor was produced before the assessing officer and he admitted on oath in no unclear terms of having advanced the money and also explained the details of source by adducing corroborative evidence. ..... although there is nothing to indicate the basis on which the amount of incentive and production bonus has been paid by the assessee, the fact beyond dispute is that such payments have been claimed and allowed in the assessee's own case during the three immediately preceding years and there being no material change in the facts of the current year, in our view, such expenses should not be disallowed. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1971WLN381
..... between an employer and his employees with respect to bonus payable under this act or with respect to the application of this act to an establishment in public sector, then, dispute shall be deemed to be an industrial dispute within meaning of the industrial disputes act, 1947 (14 of 1947), or of any corresponding law relating to investigation and settlement of industrial disputes in force in a state and the provisions of that act or, as the case may be, such law, shall, save as otherwise expressly provided, apply accordingly.7. lastly reference may be made to section 34(1) which reads thus:34 ..... shyam anjan filed an application under section 15(3) of the payment of wages acton 26-9-1967 alleging that the minimum bonus payable to him under the payment of bonus act, 1965 at 4% of the wages earned by him during the years 1965 and 1966 had been wrongly withheld by the ..... 2 under section 10 of the payment of bonus act, 1965 amounts to wages, within the definition of term in section 2(iv) ..... it was further contended that the provisions of the payment of bonus act were not applicable to petitioner and that a complete remedy for recovery of bonus was under sections 21 and 22 of the bonus act.12 ..... it was further observed that a complete machinery having been provided by the payment of bonus act 1965, it was held that the payment of wages act has no application to the claim for bonus under the payment of bonus act.9 ..... 2 shyam anjan for payment of minimum bonus for the years 1965 and 1966 amounting to .....
Tag this Judgment!Court : Rajasthan
Reported in : (1996)ILLJ361Raj; 1995(2)WLC668
..... attention has been drawn towards the provisions of section 4 of the payment of bonus act, 1965 where it is provided that the gross profit derived by an employer from an establishment in respect of any accounting year shall(a) in the case of a banking company, be calculated in the manner specified in ..... the provisions of section 34 of the payment of bonus act which was also taken into consideration also provides that the provisions of that act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in terms of any award, agreement, settlement or contract ..... section 34 of the payment of bonus act provides that subject to the provisions of section 31a, the provisions of that act shall have effect notwithstanding anything inconsistent there-with contained in any other law for the time being in force or in terms of any award, agreement, settlement ..... sent back to the tribunal to proceed in accordance with the directions given above, namely the liability of the bonus shall be determined in accordance with the provisions of payment of bonus act and the amount which has been specifically provided to be added in the schedule has to be added. 13 ..... it clear that if there is any inconsistency between the payment of bonusact and other laws, then the provision of payment of bonus act shall be applicable. ..... it was found that after adding certain sums in accordance with the bonus act, 1965, the figure of gross profit ..... back certain amount. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995(2)WLN145
..... attention has been drawn towards the provisions of section 4 of the payment of bonus act, 1965 where it is provided that the gross profit derived by an employer from an establishment in respect of any accounting year shall (a) in the case of a banking company, be calculated in the ..... from a perusal of section 4 of the bonus act it is clear that calculation of gross profit shall be made in accordance with the manner specified in the first schedule section 34 of the payment of bonus act provides that subject to the provisions of section 31a, the provisions of that act shall have effect not with standing anything inconsistent therewith contained in any other law for the time being in force or in terms of any award, ..... the provisions of section 34 of the payment of bonus act which was also taken into consideration also provides that the provisions of that act shall have effect notwith standing anything inconsistent therewith contained in any other law for the time being in force or in terms of any award, agreement ..... the tribunal to proceed in accordance with the directions given above, namely the liability of the bouns shall be determined in accordance with the provisions of payment of bonus act and the amount which has been specifically provided to be added in the schedule has to be added.13. ..... if there is any inconsistency between the payment of bonus act and other laws, then the provisions of payment of bonus act shall be applicable. ..... certain sums in accordance with the bonus act. ..... certain .....
Tag this Judgment!Court : Rajasthan
Reported in : (1997)IILLJ608Raj; 1997WLC(Raj)UC1
..... admittedly the petitioner's establishment in both the above writ petitions are fully covered under the provisions of the payment of bonus act, 1965 (hereinafter called as the act). ..... in the present case, it has been invariably held that the payment of bonus act itself is intra vires. ..... the bonus act has been enacted as a welfare measure to the working class employed in certain establishments and the employees are entitled to the bonus on the basis of the production or productivity or profit and for the matters connected therewith. ..... of the bonus act have been made and is punishable under section 28 of the act, and for the reason that he had already paid the bonus for accounting year 1993-94 before coming into force of the amending act, as per the terms of the settlement arrived at between the employer and the employees, and additional liability cannot be created to pay bonus to those employees, who have now been brought under the provisions of the act to receive the bonus by making the act applicable ..... in the facts of that case certain writ petitions were filed challenging the andhra pradesh entertainments tax as amended by act 24 of 1984 i.e. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1963Raj190
..... now, proceeding to examine the applicability of section 21 of the act of 1951 on an assumption of an alleged conflict with the provisions of section 60 of the act, we must point out that the absence of the president's assent to the act is irrelevant in the present case. ..... other taxes that may be imposed- (1) subject to any general or special orders of the state government in this behalf, a board may impose and levy in the whole or any part of the municipality for which it is established all or any of the following taxes, namely: -- (i) a tax on vehicles and other conveyances plying for hire or kept within the municipality'. 7. ..... contain provisions prohibiting the imposition of octroi or terminal taxes on motor vehicles vide proviso to section 104 subsection (3) and section 105 sub-section (1) (i) which read as follows -'104, obligatory taxes -- every board shall levy, at such rate and from such date as the state government may in each case direct by notification in the official gazette and in such manner as is laid down in this act and as may be provided in the rules made by the state government in this behalf ..... in this back-ground, it will be hardly fair to hold that the term 'levy' has been used in a narrower sense and that section 21 of the act of 1951 only prohibits fresh taxation and does not prohibit the collection of taxes imposed under the laws in force under the earlier laws in a proper manner. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987(2)WLN381
..... in that case brijkishore khanna has made an application before the authority under the payment of wages act under section 15 and he claimed that the order of fixation at rs ..... ' then the term 'employee' has been defined in rule 2(e) of the rules which states that this term means 'any person employed in work-charge establishment to do any skilled or unskilled, manual supervisory or technical work for hire/or reward and shall include 'beldars' gangman, mates, carpenters, fitters...mistries, work-agents and the regular technical staff of the water works department ..... his lordship ranawat, c.j, who delivered the judgment of the bench, observed that the question of fixation of pay pure and simple does fall within the purview of section 15 of the act and the authority under the payment of wages had no jurisdiction to deal with this question and to issue directions where arrears of excess payment were being calculated by the railway authorities and no deductions what so ever were made in the wages. ..... of 1986 filed by municipal council, udaipur along with its administrator commissioner and executive engineer, the learned counsel for the municipal council contended that application under section 5 of the limitation act had been filed in which delay in filing the appeal was sufficiently explained. ..... the petitioner was required to submit a statement showing the due wages calculated on the basis of basic schedule of rates of public works department of the post of mistry, which was submitted by him. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1992]194ITR371(Raj)
..... assistant commissioner has to be determined on the basis of the law as it stood on the dateof initiation of the penalty proceedings and that, in the present case, the penalty proceedings had been initiated by the income-tax officer by issuing notices under section 271(1)(c) of the act by his orders dated december 18, 1969, and february 25, 1970, much before april 1, 1971, and that the penalty proceedings initiated on the basis of these ..... the punjab and haryana high court omitted to take into consideration the well-established principle that forum is a matter of procedure and laws of procedure have retrospective ..... the question as framed does not enable the court to examine any other alternative with regard to the applicability of the law relating to conferment of jurisdiction and since divergent views have been expressed by the various high courts on this aspect, we consider it appropriate in the interest ..... 547, which is quoted below :'perhaps no rule of construction is more firmly established than this--that a retrospective operation is not to be given to a statute so as to impair an existing right or obligation, otherwise than as regards matters of procedure, unless that effect cannot be avoided without doing violence ..... there are two well-established propositions of law, namely : (a) provisions of a statute dealing with procedural matters have retrospective effect unless otherwise provided in the statute, and (b) provisions which touch a right, in existence at the passing of the .....
Tag this Judgment!Court : Rajasthan
Reported in : [1982]133ITR559(Raj)
..... by the appellate tribunal and it is for the person who applied for a reference to challenge those findings first by an application under section 66(1) of the act, it was held that if he fails to file an application under section 66(1) of the act, expressly raising the question about the validity of the findings of fact, that party is not entitled to urge before the ..... case by their lordships that it is not the law that, in every case, if an enduring advantage is obtained, the expenditure for securing it must be treated as capital expenditure and that is why by viscount cave while laying down his dictum inserted the word ' in the absence of special circumstances leading to an opposite conclusion ' which acknowledge that there can be exceptions to the general rule and in certain cases ..... the criterion suggested is not, and was obviously not intended by lord dunedin to be, a decisive one in every case ; for it is easy to imagine many cases in which a payment, though made ' once and for all', would be properly chargeable against the receipts for the year......but when an ..... roza committee's case : [1967]63itr490(sc) ' the tribunal, therefore, held that the original purpose of the wakf was confined to the maintenance of the roza and the mosque an 1 celebra-tion of festive occasions and, therefore, the wakf was established for a ..... public ..... cit : [1965]56itr52(sc) it was held that the expenditure made under a transaction which is so closely related to the business that it could be viewed as .....
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