Court : Mumbai
Reported in : (1985)IILLJ24Bom; 1985MhLJ1
..... is an act, 'to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments, residential hotels, restaurants, eating houses, theatres, other places of public amusement or entertainment and other establishments. under s. 2(6), 'establishments' means a shop, commercial establishment, residential hotel, restaurant, eating house, theatre, or other place of public amusement or entertainment to which this act applies ..... is whether, while purporting to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments and other establishments, the legal profession or the establishment of a legal practitioner, could be brought in for identical treatment with commercial establishment without taking note of the difference.15. it was observed in the state of madras v. m/s. gannon dunkerly .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(1)ESC437
..... deemed to be a factory under section 85 of the said act.' the definition of 'commercial establishment' in clause (4) of section 2 clearly shows that a commercial establishment is one of the categories of 'establishment'. 'establishment' is separately defined in clause (8) of section 2 as follows :'8. 'establishment' means a shop commercial establishment, residential, hotel, restaurant, eating house, theatre or other place of public amusement or entertainment to ..... send to the inspector of the local area concerned a statement in a prescribed form together with the prescribed fees containing various particulars including 'the category of the establishment, i.e., whether it is shop commercial establishment, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment.' on receipt of such statement and the fees the inspector, if satisfied about .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)0GLR395; (1966)IILLJ389Guj
..... the inspector of the local area concerned a statement in the prescribed form together with necessary fees, containing the name of the employer and of the establishment, the category of the establishment, whether it was a shop, commercial establishment, residential hotel, restaurant, eating-house, theatre or other place of public amusement or entertainment and such particulars. under s. 7(2) a 'registration certificate' is to ..... ' and 'opened' as meaning closed or opened for the service of any customer, or for any business of the establishment, or for work by or with the help of any employee of or connected with the establishment. section 2(8) defines 'establishment' as meaning a shop, commercial establishment, residential hotel, restaurant, eating-house, theatre, or other place of public amusement or entertainment to which the act .....
Tag this Judgment!Court : Mumbai
Reported in : (1968)ILLJ187Bom; 1967MhLJ1008
..... , 1948, is an act to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments, residential hotels, restaurants, eating-houses, theatres, other places of public amusement or entertainment and other establishments. 8. section 2 under its clause (7) defines the word 'employer' 'employer' means 'a person owning or having ultimate control over the affairs of ..... , 1948, is an act to consolidate and amend the law relating to the regulation of conditions of work and employment in shops, commercial establishments, residential hotels, restaurants, eating-houses, theatres, other places of public amusement or entertainment and other establishments. he contended that this is a piece of social legislation, and if it is made applicable to the residential hotels or restaurants or theatres .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... which the centre and the states could legislate, some overlapping of the fields of legislation is inevitable. the british north america act, 1867, which established a federal constitution for canada, enumerated in sections 91 and 92 the topics on which the dominion and the provinces could respectively legislate. notwithstanding ..... will prevail.(emphasis is ours).92. the ancillary and incidental or the penumbral areas of the enumerated exclusive legislative entries perhaps constitute the exception to the established principle that the doctrine of repugnancy or operational conflict is inapplicable to the entries in the exclusive lists.93. in a.s. krishna v. ..... in modern times in india as elsewhere, to attract business, banking establishments render and compete in rendering, a variety of miscellaneous services for their constituents. if the test for determining what 'banking' means in the constitutional entry is any commercial activity which bankers at a given time engage in, great obscurity .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)
..... by rodnev j. anderson : 'auditing is the process of examining evidence regarding a report, statement or other assertion to determine its correspondence to established criteria. the audit of set of financial statements investigates whether these statements reflect underlying business transactions following existing criteria for financial statement preparation. a tax ..... proviso in support of their plea of under-classification, because parliament having recognised that these welfare agencies constituted the special act subjecting them to commercial audit thought it fit to exclude them from the obligation of the special auditor as sufficient compliance with the obligation under the impugned section, ..... in the non-corporate sector without much difficulty. 2.148. we are conscious that determination of taxable income is altogether different from that of commercial profits. the scope of audit and examination of accounts for the purpose of determination of taxable income has, therefore, to be wider. .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)3GLR2505
..... . if part of the building or the neighbouring building is permitted, with the blessings of others, to be used as office complex or for commercial purpose i.e. shopping complex, it is bound to cause lot of nuisance to the person occupying the property adjacent to such premises or occupying the flat in the building ..... art. 243-q.'70. in the case of saij gram panchayat (supra), relevant factors were taken into consideration and the court held that as industrial establishment is already established, there is no breach of art. 243q, if such area is under the provisions of the industrial development act, equated with industrial township under art. ..... proviso may be declared as industrial township. nonetheless, institutions referred in art. 243-q are meant for municipal services. in the instant case, the corporation duly established under the act is providing municipal services. in our opinion, in view of this, only one conclusion that the building regulations as made applicable must be implemented .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1983Bom317; (1983)85BOMLR134
..... the need for flexibility capable of rapid readjustment to meet changing circumstances which cannot always be foreseen, in implementing our socio-economic policy pursuant to the establishment of a welfare state as contemplated by our constitution, have rendered it convenient and practical, nay, necessary, for the legislatures to have frequent resort to ..... commissioner for co-operation and registrar, co-operative societies. pune. resolution: government is pleased to bring the urban co-operative banks which have in their establishment at least 25 permanent employees, within the purview of section 73bb of the maharashtra co-operative societies act, 1960. 2. the commissioner for co-operation ..... legal person such as a corporation is not a citizen and cannot, therefore, invoke article 19(1). (see slate trading corporation of india limited v. commercial tax officer air 1963 sc 1811. in all the three petitions, however, some of the members and shareholders of each of the petitioner-banks have joined .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3297; JT1997(6)SC449; 1997(4)SCALE746; (1997)8SCC191; [1997]Supp2SCR305
..... department must have regard to the desirability of conserving the natural beauty and amenity of the countryside. ministerial responsibility. 69. as stated hereinbefore, the constitution envisions to establish an egalitarian social order rendering to every citizen, social, economic and political justice in a social and economic democracy of the bharat republic. article 261 [1] ..... he cited that the word 'sale' used in the context of freedom of speech and expression was given different meaning in printers (mysore) ltd. & ors. vs. asstt. commercial tax officer & ors. [(1994) 2 scc 434 at 445], pushpa devi and ors. vs. milkhi ram(dead) by his lrs. [(1990) 2 scc 134] and commissioner ..... person who pays it. this incongruity may lead to the said necessary implication. another bench of nine judges in state trading corporation of india ltd. vs. the commercial tax officer& ors. [air 1963 sc 1811 at 1817] per majority interpreted the word 'citizen' in a broader perspective. in union of india vs. jubbi .....
Tag this Judgment!Court : Delhi
Reported in : 62(1996)DLT313
..... accommodation in delhi, both for governmental needs and for private commercial houses, is extremely short and it is because of this shortage, which is certain to continue for quite some time yet, that residential premises have been obtained on rent by establishments wanting to have offices in delhi. the prosecution of property ..... observed as follows:- 'it was lord bacon in his essay on judicature who said: 'the principal duty ofajudgeistosuppressforceandfraud'.aspartofthisitisthedutyofajudge to denounce wrong-doing when it is established before him. he speaks for all law-abiding citizens. his words uphold the opinion of the good. and shake the confidence of the wicked. by ..... constitution of india. there cannot be a constitutional right to be illegally favoured only because, a few others were so favoured. petitioner shall have to establish that under the relevant statutory provisions or under the law governing the allotment of industrial sites by the 1st, he is eligible for allotment at a .....
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