Judgment Search Results Home > Cases Phrase: shops and commercial establishments act 1961 chapter 2 registration of establishments Court: chennai Page 1 of about 19 results (0.076 seconds)

Suresh Colour Labs Vs. Union of India

Court : Chennai

Reported in : 1993(64)ELT399(Mad)

..... expression 'industrial plant' is, according to learned counsel, manifestly arbitrary and violates article 14 of the constitution of india. it is submitted that establishments excluded are hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops. they do not belong to any ..... the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, but does not include - (i) establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops, ..... v. state of kerala, : [1957]1scr837 ; cit v. keshavlal, : [1965]55itr637(sc) ; cit v. m & g stores, air 1968 sc 200; joint commercial tax officer v. yma, madras, : [1970]3scr680 ; europen oil (nz) ltd. v. inland revenue commissioner (1976) 1 all er 503; (legal rights arising from .....

Commissioner of Income-tax Vs. Vasan Publications P. Ltd. and anr.

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 .....

E.i.D. Parry (India) Ltd. Vs. Labour Court and ors.

Court : Chennai

Reported in : (1997)ILLJ170Mad

..... . we have held earlier while answering point no. 2 that g.o.o. 26, dated december 1, 1943, is applicable not only to the factory establishments; but also to the commercial establishments of the petitioners - management as well. in e.i.d. parry (india)ltd.'s case, (supra) the apex court confirmed the award passed by ..... confirmed by the apex court in e.i.d. parry (india) ltd. 's case,(supra) we do not find any difference between the ranipet factory and the commercial establishments of the petitioners - management. it is this very office order and the subsequent settlements, with particular reference to the impact of the payment of gratuity act, which ..... 'distinction for distinction sake' and nothing further. other than this sort of a distinction, no other special feature or any difference between the ranipet factory and the commercial establishments of the petitioners - management is brought about. worthwhile it is to reiterate at this juncture by referring to g.o.o. 1, for the sake of emphasis .....

R. Gandhi and anr. Vs. Union of India (Uoi) Rep. by the Ministry of La ...

Court : Chennai

Reported in : 1997(3)CTC255

..... provide several trading facilities to promote trade and commerce with and within the state in the form of laying and maintenance of roads, establishment and maintenance of markets, establishment and operation of market yards for agricultural commodities and a host of other facilities. he submitted that the impugned tax will naturally help ..... the amount due government will be reallised.seal:place.......signature..................date.........assessing authority.........20. the government of tamil nadu in g.o.ps. no. 9 commercial taxes and religious endowments(c2) department, dated 13th january 1997 issued a notification authorising certain officers of the transport department as competent authorities under the ..... legislature occupy the same field.17. we have already noticed that the full bench has recorded the opinion that the i. d. act and the shops act did not occupy the same field. it is also categorical that there was no inconsistency between the two acts. further, it has found that .....

K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

..... to look into the circumstances, which prevailed at the time when the law was passed and which necessitated the passing of that law. it is a well established and well-settled proposition of law that the latitude for classification in taxing statute should be much greater and in order to tax something, it is necessary ..... [1970]3scr530 .8. it is further contended that section 50c is arbitrary in nature and a remedyless provision. no opportunity is provided to the aggrieved assessees to establish that the sale consideration was genuinely less than the market value. all the sales of properties are deemed to have understated the consideration if the fair market value is ..... value when an agricultural land is being converted to a residential, commercial or an industrial land.(b) in the case of house sites:(i) the general value of house sites in the locality;(ii) nearness to roads, railway station, bus route;(iii) nearness to market, shops and the like;(iv) amenities available in the place like public .....

M. Kanagasabapathy Vs. the Special Officer,

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 .....

C.V. Raman and ors. Vs. Bank of India and ors.

Court : Chennai

Reported in : [1985]57CompCas126(Mad); (1984)IILLJ34Mad

..... , was enacted in the year 1947. it is an act to provide for the regulation of conditions of work in shops, commercial establishments, restaurants, theatres and other shops and for certain other purposes. though the weekly holidays act of 1942, central act 18 of 1942 had been brought into force in this state from ..... defined under section 2(6) of the act. that is as follows : '2. (6) 'establishment' means a shop, commercial establishment, theatre of any place of public amusement or entertainment and includes such establishment as the government may, by notification, declare to be an establishment for the purposes of this act.' 61. the exemption clause, which is vital for our case, is ..... 1983, c. v. raman, an employee of the bank of india, submits as under : after referring to section 4(1)(c) of 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, [1960] 19 fjr 465. in that case, the question arose .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... on by the government. the revenues collected by it by permitting advertisements are only intended to defray part of the huge expenditure the government incurs on establishing and maintaining the broadcasting system throughout the country. by no stretch of imagination can the appellants claim any similarity with doordarshan. 36. subsequent to this ..... is "services", amenable to service tax. 89. in the decision reported in (2008) 2 scc 614 (imagic creative (p) ltd. v. commissioner of commercial taxes and others), the apex court considered the aspect theory in the context of service tax liability on advertisement services as well as value added tax. the ..... arguments were advanced without even making a reference about this, we can only record our displeasure at the attitude of the petitioner in going for forum shopping, taking different stands at different point of time before different courts. even though learned senior counsel appearing for the petitioners pointed out that the petitioners .....

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : 1993(42)ECC243

..... expression 'industrial plant' is, according to learned counsel, manifestly arbitrary and violates article 14 of the constitution of india. it, is submitted that establishments excluded are hotels,, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops. they dp not belong to any class ..... in the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, but does not include(i) establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and ..... a.v. femandex v. slate of kerala : [1957]1scr837 ; cit v. keshavlal : [1965]55itr637(sc) cit v. m& g stores : [1963]2scr405 joint commercial tax officer v. yma, madras : [1970]3scr680 ; europea oil (nz) ltd. v. inland revenue commissioner 1976 1 all er 503 (legal rights arising from a .....

Terminated Full Time Temporary Lic Employees Welfare Association Vs. S ...

Court : Chennai

Reported in : (1993)ILLJ1030Mad; (1992)IIMLJ573

..... not apply to the respondents and they would be entitled to claim overtime wages under sec. 59 of that act read with sec. 70 of the bombay shops and establishments act, 1948.'58. similarly, the principles laid down in ajay kumar v. union of india 1984 i llj 68, are against the petitioners. it is ..... service of the employees in several other undertakings in the public sector compared unfavourably to those of the corporation employees was not conclusive. but the burden of establishing hostile discrimination was on the petitioners who challenged the amendment act and the rules. it was for them to show that the employees of the life ..... the bargaining power of the contracting parties is equal or almost equal. this principle may not apply where both parties are businessmen and the contract is a commercial transaction. in today's complex world of giant corporations with their vast infrastructural organisations and with the state through its instrumentalities and agencies entering into almost every .....