Court : Andhra Pradesh
Reported in : AIR1968AP108; 1968CriLJ442; [1968(16)FLR228]; (1968)IILLJ493AP
..... and holidays, payment of wages, health and safety. the preamble of the act recites that it is expedient to provide for the regulation of conditions of work in shops, commercial establishments, restaurants, theatres and other establishments and for certain other purposes. chapter i which bears the heading 'preliminary' contains certain definitions and exemptions and we will presently refer to those which are material. chapters ..... ii and iii (sections 7 to 16) enable the state government to fix the opening and closing hours of shops, commercial establishments, restaurants etc. suitable limits relating to daily and weekly hours of work, intervals for rest and spread-over of periods of work and rest have also been fixed. provision has .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP604; (1959)IILLJ257AP
..... restriction if he is stopped from earning his livelihood. the learned judge has further found that the legislature never intended to include within the shops and commercial establishments of the uttar pradesh act those shopkeepers who have no employees and who work themselves alone, with respect to the learned judge i beg ..... the statement of object, that the main object of the act is to preserve and protect persons working for wages in shops in clerical departments of factories and industrial undertakings, commercial establishments etc.the complaint of the writ petitioner is that the provisions of section 11 (1) under which the brothers are being ..... the preamble of the act also states that it was intended to provide some regulation of conditions of work in the shops, commercial undertakings, restaurants, theatres, and other establishments and in certain other matters. therefore the legislation was intended to safeguard certain classes of employees who work for wages in the aforesaid .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD598; 2002(1)ALT738
..... was enacted to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments and other establishments. section 2 defines various expressions as under:2(5): 'commercial establishment' means an establishment which carries on any trade, business, profession or any work in connection with or incidental or ancillary to any such trade, business or profession or which is a ..... , eating-house, residential hotel, lodging house, theatre or any place of public amusement or entertainment and includes a commercial establishment and such other establishment as the government may, by notification, declare to be an establishment for the purpose of this act; 3(21): shop means any premises where any trade or business is carried on or where services are rendered to customers and includes a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP370
..... or commercial agency, or which is a clerical department of a factory or industrial undertaking or which is an insurance company, joint stock ..... . the question, therefore, is whether the provisions of the hyderabad shops & establishments act, 1951 apply to the nirmal industries. it is common ground that nirmal industries is a factory within the meaning of the factories act. section 2(6) clause (5) of the hyderabad shops & establishments act defines `commercial establishment' as an establishment which is not a shop but which carries on the business of advertising, commission forwarding .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1985]152ITR163(AP)
..... leave encashment amount paid to the employee from time to time while in service. this will not, however, ipso facto displace the burden on the department to establish that the leave encashment amount falls within the ambit of s. 17(3). we have, however, no hesitation to dismiss the contention, faintly advanced though, that ..... and thus attracts the content of the definition, nothing turns upon the name appended to the definition. that apart, the argument presupposes that profits mean only commercial profits, whish patently overlooks the fact that the ordinary meaning of profits, as given in the dicstionaries is 'advantage or benefit'. so, it is incomprehensible ..... of profit in lieu of salary. these two arguments ex facie are mutually contradictory, as terminal benefits such as provident fund payments, surely do not represent commercial profits. the former contention is, in our view, fallacious. there are payment other than fess and commissions which are also retable to employment and are in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1987AP182
..... concurrent list (list iii in schedule vii to the constitution). the main object of the shops act, as could be gathered from its preamble, is the regulation of conditions of work and employment in shops, commercial establishments, restaurants, theatres and other establishments; and these might more appropriately fall within entries 23 and 24 of the concurrent list.12 ..... . in spite of the first full bench having found that the two enactments (the i.d. act and the shops act) did not cover the same field ..... act.'that full bench, however, did not express any opinion on the legal point that would arise if the individual dispute of a workman in an establishment/shop was supported either by the union to which he belonged or, in the absence of a union, by a number of workmen, and such a matter .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1982]134ITR158(AP)
..... (kar) the karnataka high court held that (headnote) 'the relief under section 80j of the income-tax act, 1961, refers to capital employed in a newly established industrial undertaking and not the user of any asset as such. therefore, where a company acquires an asset for its undertaking, the capital employed in the undertaking includes ..... context in which it is used by the persons engaged in such business or undertaking; in other words, it should be understood in the ordinary commercial or mercantile usage. a subordinate legislative authority as the rule-making authority cannot give an artificial meaning to the expression which the legislature did not itself ..... to the expression 'capital employed' in the industrial undertaking. in other words, if capital employed in the industrial undertaking is understood in the general commercial or industrial undertaking as comprising of the assets pooled from whatever source-those belonging to the assessee personally or raised by him by way of borrowings .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]89ITR112(AP)
..... 10(2), whether it is admissible or not will depend on whether, having regard to accepted commercial pratice and trading principles, it can be said to arise out of the carrying on of the business and to be incidental to it. if that is established, then the deduction must be allowed, provided of course there is no prohibition against it, express ..... the gold from rukmanna lambade and the other items from the shop of bhimaji punamchand, a notice was issued on december 31, 1955, to the assessee-firm to show cause why the gold seized of the value of rs. 56,978 ..... and had brought the gold belonging to the firm. on the same day the customsofficials intercepted an uninsured railway parcel sent by the assessee-firm which was opened at the shop of bhimaji punamchand and it was found to contain some more pieces of gold, 600 old rupee coins and silver scrap weighing 35 lbs. and 3 tolas. after seizing .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]84ITR296(AP)
..... the assessee that is permissible to bededucted from the business profits. in order to claim a deduction on theground that a loss is a business loss, the assessee has to establish that ithas incurred it in carrying out the operation of the business and it musthave sprung directly from the business or it must be incidental to the conduct of the ..... business hours incurred by the assessee who derived income from other sources, on account of theft committed from the cash box by a stranger who came to the assessee's shop, was held in maduri rajeshwar's case, to have not arisen out of the conduct of, the business and incidental to the trade, and hence, the claim of the ..... patna, on a consideration of the facts and circumstances, was of the view that it was necessary for the purpose of the assessee's business to keep cash in its shop and, therefore, the loss sustained by theft was incidental to its business. it was observed thus :' it cannot be contended that the loss in the stock-in-trade alone .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(4)ALT431:AIR2009NOC2482(A.P)(F.B).
..... before issuing declaration order. it is very conspicuous that section 4 does not contemplate any draft notification inviting objections and suggestions before either constituting market committee, establishing notified market area or declaring notified market area for the purpose of levy of market fees.25. thus, except ordaining government to issue preliminary/draft ..... in nadar case that 'under section 3, the state government issues a notification declaring their intention to exercise control over the purchase and sale of such commercial crop in a particular area and calls for objections and suggestions to be made within a prescribed time. after the objections are received, the state ..... , as being contrary to the scheme of the act. in this connection, reference has been made to the decision of this court in commr. of commercial taxes v. r.s. jhaver.(vi) legislation relating to imposition of a restriction under the provisions of the various marketing regulation acts have always been viewed .....
Tag this Judgment!