Court : Chennai
Reported in : (1985)2MLJ439
..... been defined under section 2 (6) of the act. that is as follows:2(6) 'establishment' means a shop, commercial establishment, theatre or any place of public amusement or entertainment and includes each establishment as the government may, by notification, declare to be an establishment for the purposes of this act.48. the exemption clause, which is vital is contained under ..... bank contends that the approach to this important legal question must be in the following manner. section 2 (3) of the shops act defines 'commercial establishment'. in that is included 'a bank'. section 2 (5) defines 'establishment' as such. this act is of the year 1947. before that there was only the reserve bank of india. that ..... of 1983, c.v. raman an employee of bank of india, submits as under: after referring to section 4 (1) (c) to the shops act, it is urged that the meaning of commercial establishment came to be decided in madras state electricity board v. commissioner of labour (1961) i l.l.j. 297 : (1961) i m.l. .....
Tag this Judgment!Court : Chennai
Reported in : [2000]246ITR638(Mad)
..... choice or choices.' 24. in order to exclude the jurisdiction of this court on the ground of exhaustion of alternative remedy by the petitioner, it should be established by the respondent that the petitioner has preferred the alternative remedy of appeal before the tribunal and that appeal has been disposed of on the merits and a ..... of natural justice, in particular, the principle of audi alteram pattern was not observed, a division bench of this court in murali trading co. v. joint commercial tax officer [1967] 19 stc 221 set aside the original order of assessment and directed the concerned assessee to withdraw the appeal pending' before the sales tax appellate ..... on the merits and set aside the order of assessment directing the petitioner to withdraw the appeal pending before the appellate tribunal. in murali trading co. v. joint commercial tax officer [1967] 19 stc 221 (mad), the division bench has held as follows (page 224) :'we, therefore, direct that the writs would issue striking .....
Tag this Judgment!Court : Chennai
Reported in : (2008)1MLJ270; 2007(5)CTC392
..... by exercising the powers conferred under sub-section 3. under sub-section 7, there is specific provision about non-application of section 41 of the tamil nadu shops and establishments act, 1947 to the common cadre employees. section 76 deals with power of the registrar to give directions either to the committee or the society to ..... contained in the act and rules makes it abundantly clear that the said act exclusively deals with payment of subsistence allowance and whoever falls within the definition of employer, establishment and industry as defined under section 2(b), (c) and (e) would be governed by the provisions of the said act. similarly, whoever falls within the ..... two acts, it could be seen that the two enactments in question contemplates levy of purchase tax. while the finance act empowers the state to levy all commercial taxes generally, the sugarcane act empowers the levy of purchase tax only on sugarcane. in this background, there can be no doubt that the legislature intended to .....
Tag this Judgment!Court : Chennai
Reported in : [1984]149ITR341(Mad)
..... dimension into litigation, if the crown can be brought in either generally or in specified case or at the discretion of that court merely because dispute before the court of commercial or dispositive character have tax implications. lord wilberforce feared that such a course of action might even spell unwholesome consequences to one at other of the parties concerned. lord diplock .....
Tag this Judgment!Court : Chennai
Reported in : (2008)IIILLJ694Mad; (2008)5MLJ238
..... independent of and in addition to the normal civil remedy under section 48. the culpable negligence, misconduct, misappropriation, fraudulent conduct etc. are relevant facts to be established in the proceedings under section 40. but that is not so under section 48. therefore, mere initiation or an order passed under section 40 does not divest ..... alteration of conditions of service can be held to be covered by this expression. since the word 'business' is equated with the actual trading or commercial or other similar business activity of the society, and since it has been held that it would be difficult to subscribe to the proposition that whatever ..... scope of the expression 'any dispute' touching the business of the society occurring in section 90 is limited to disputes directly relating to actual trading, or commercial activities of the society. this expression does not take in dispute between the society an its employee relating to conditions of his employment such as seniority, promotion .....
Tag this Judgment!Court : Chennai
Reported in : [1996(73)FLR1354]
..... facts referred above, turned on the peculiar facts and circumstances present in that case. 49. in silver jubilee tailoring house and others v. chief inspector of shops and establishments and others (supra) relied on by the learned counsel for the petitioner, the apex court considered the question whether the tailors working in the appellant's ..... that the decisions referred above really turned on the facts of those cases and are clearly distinguishable. similarly, the decision in mc dowell and company ltd. v. commercial tax officer : [1985]154itr148(sc) , is one rendered by the supreme court interpreting the provisions of the andhra pradesh general sales tax act and the principles ..... j-397) (sc) : : (1978)iillj397sc (3) workmen of associated rubber v. associated rubber india ltd. 1985 i lln 848. (4) mc. dowell and company v. commercial tax officer : [1985]154itr148(sc) . 46. it is asserted by the petitioner in para. 7 of the affidavit file in support of writ petition no. 1935 of 1994 that .....
Tag this Judgment!Court : Chennai
Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)
..... of newspaper production, and has more recently begun organisation of editorial workers. journalism schools, particularly in the united states, but increasingly in other lands, have been established to enrich the training of newspapermen. we, in india, have diploma courses in journalism conducted in universities. (vide encylopaedia americana, 1971 edn., pages 288 and ..... the rise of the printed, periodically issued newspaper came (1) with the invention of printing roughly 1430-1450 and (2) with the era of expanding commercialism in european life. before this time, the news-disseminating function had been provided by irregular publications, word of mouth, or by posted notices. the acta ..... may include a factory thousands of miles away which produces newsprint. one will guide the mechanics of the manufacturing process with the aid of foreman and shop superintendents. one will head a corps of salesmen which keep the advertising rolling in and sees that it is readied for publication. one will be .....
Tag this Judgment!Court : Chennai
Reported in : (2008)ILLJ806Mad
..... upon the wishes of the workman.9. the learned counsel also submitted that similar provisions for annual leave with wages are also provided under the tamil nadu shops and establishments act, 1947 and the tamil nadu motor transport workers act, 1961 and the tamil nadu plantation labour act, 1951. in the light of the statutory obligation ..... of the tribunal was not taken on appeal by the department and it has become final. therefore, there cannot be one law for the state transport corporation establishment and one law for the other employees in the very same state.13. the learned counsel further submitted a chart showing the definition of wages under various ..... september 22, 2005, which reads as follows:please refer to this office letter of even number dated july 18, 2005 and july 22, 2005 wherein all the establishments were directed to enforce the recovery of pf contribution on leave encashment paid on or after october 1, 1994.consequently, clarification has since been received from the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1991Mad61; [1994]81CompCas446(Mad)
..... court had occassion to consider the position of nationalised banks including state hank of india via-a-via the provisions of the tamil nadu shops and establishments act, which exempt from the purview of the act establishments under central government, in c. v. raman v. management of bank of india : (1988)iillj423asc . in that case, while ..... the customer is declared bankrupt; or (iii) the information is required to assess the creditworthiness of the customer in connection with or relating; to 'bona fide' commercial transaction or a prospective commercial transaction. (3) for the purposes of paragraph (a) of sub-sec. (2) of this section a bank, corporation or body of persons shall be ..... asked to look into the aspect of staff accountability whenever the advances become irregular in order to ensure that the loan losses are genuine and bona fide commercial losses. (f) the banks were also asked to look into the viability of operations of each of the overseas branches and those of the branches .....
Tag this Judgment!Court : Chennai
Reported in : AIR1995Mad226
..... , at the outset, of the standing of the petitioner to invoke this extraordinary jurisdiction, must be insisted upon. the broad guidelines indicated by us, coupled with other well-established self-devised rules of practice, such as the availability of an alternative remedy, the conduct of the petitioner, etc., can go a long way to help the courts in ..... the meanings is that a person will be held to be aggrieved by a decision if that decision is materially adverse to him. normally, one is required to establish that one has been denied or deprived of something to which one is legally entitled in order to make one 'a person aggrieved'. again a person is aggrieved if ..... at the instance of the commissioner of income-tax. under section 57 of the tamil nadu general sales tax act, power is given to the deputy commissioner of commercial taxes to file a revision to the high court against the order of the sales tax appellate tribunal. we can cite many such instances where the statute specifically enables .....
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