Court : Guwahati
..... petitioner, shri nani gopal bhattacharjee, who was serving as managing director of the said jute mill at the relevant time, for commission of offence under sections 6 and 14 of the employees' provident funds and miscellaneous provisions act, 1952 alleging, interalia that the accused persons have failed to pay the employees' contributions to the provident fund. ..... it is to be noted that though through the contrivance or mechanism of corporate structure, some of the public undertakings are performing the functions which are intended to be performed by the state, ex facie, such instrumentality or agency being a juridical person has an independent status and the action taken by them, however important the same may be in the interest of the slate cannot be held to be an action taken by or on ..... , even if an officer of such instrumentality or agency takes or receives, keeps or expends any property or executes any contract, such acts even though in ultimate analysis may be held to have been done in the interest of the state, such action cannot be construed, as of rule, an action of the government by its employees or by an authority empowered by the ..... instrumentality or agency with a corporate veil, for all intents and purposes may be held to be a third arm of the government and such instrumentality discharges the duties and functions which the state intends to do as indicated in ajay hasia case, such instrumentality or agency is nonetheless a juridical person having a separate legal entity. .....
Tag this Judgment!Court : Guwahati
..... by way of prohibitory order directing the subordinate judiciary within the state of meghalaya not to entertain any civil suit pertaining to the provisions of law under the employees provident funds and miscellaneous provisions act, 1952 and other allied subjects.8. ..... court has no other option but to hold that in a proceeding initiated under the employees provident fund and miscellaneous provisions act, 1952, the jurisdiction of civil court is impliedly barred under section 9 of the code of civil procedure ..... the code of civil procedure, this court hold that the civil courts jurisdiction is impliedly barred in a proceeding initiated under the various provisions of the employees' provident fund and miscellaneous provisions act, 1952.13. ..... aspects would suffice:the petitioners herein are the authorized officers under section 2(aa) of the employees' provident funds and miscellaneous provisions act. ..... would lay in view of the order passed by the civil court, which are only interlocutory orders, more so, when the petitioners have filed their written statements showing causes against the miscellaneous applications: and the further contention raised to the pleadings of the petitioners, who have failed to raise the question of territorial jurisdiction as provided under section 21 and/or under order 7. ..... provision of application of certain provision of income-tax act, 1961 and the income tax (certificate proceeding) rules, 1962. ..... section 7-a of the act by way of attachment of respondent's bank account. .....
Tag this Judgment!Court : Guwahati
..... commissioner under his letter dated august 31, 1995 directed the petitioner to start compliance to contribute the fund payable for the employees' provident funds scheme, 1952 in compliance with the provision of section 6 of the employees' provident funds and miscellaneous provisions act, 1952 stating that as per the records maintained by pioneer press and dainik ganadoot clearly established that dainik ganadoot and pioneer press had 23 employees and also two establishments are at the same ..... /sro/tr/inv/2262, dated december 31, 1997 for giving his comment and justification that pioneer press and dainik ganadoot come under the purview of the employees' provident funds and miscellaneous provisions act, 1952 and also the order of the regional provident fund commissioner, employees provident fund organisation, sub-regional office, near bholagiri ashram, airport road, kathal bagan, agartala dated july 28, 1998 under section 7a of ..... case of newspaper establishments and newspaper employees--the scheme shall, in its application to newspaper establishments and newspaper employees, as defined in section 2 of the working journalists (conditions of service) and miscellaneous provisions act, 1955 come into force on the december 31, 1956 and be subject to the modifications mentioned below:(1) in chapters i to ix, references to 'industry', 'factories' and 'employees' shall be construed as reference to 'newspaper industry', 'newspaper establishments' and newspaper employees' respectively;(2) .....
Tag this Judgment!Court : Guwahati
..... petitioner, shri nani gopal bhattacharjee, who was serving as managing director of the said jute mill at the relevant time, for commission of offence under sections 6 and 14 of the employees' provident funds and miscellaneous provisions act, 1952 alleging, interalia that the accused persons have failed to pay the employees' contributions to the provident fund. ..... it is to be noted that though through the contrivance or mechanism of corporate structure, some of the public undertakings are performing the functions which are intended to be performed by the state, ex facie, such instrumentality or agency being a juridical person has an independent status and the action taken by them, however important the same may be in the interest of the slate cannot be held to be an action taken by or on ..... , even if an officer of such instrumentality or agency takes or receives, keeps or expends any property or executes any contract, such acts even though in ultimate analysis may be held to have been done in the interest of the state, such action cannot be construed, as of rule, an action of the government by its employees or by an authority empowered by the ..... instrumentality or agency with a corporate veil, for all intents and purposes may be held to be a third arm of the government and such instrumentality discharges the duties and functions which the state intends to do as indicated in ajay hasia case, such instrumentality or agency is nonetheless a juridical person having a separate legal entity. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Guwahati
Reported in : (2004)88ITD96(Gau.)
..... taxation laws (amendment and miscellaneous provisions) act, 1986, has introduced w.e.f ..... april, 1988, by the taxation laws (amendment & miscellaneous provisions) act, 1986. ..... in the return of income filed by the assessee, the assessee has claimed the depreciation on opening wdv of factory building at 10 per cent and plant & machinery at 25 per cent which is against the clear provisions of the act as mentioned hereinabove and hence the money received from the insurance company in respect of the factory building and plant & machinery is liable to be adjusted in the said block of assets which may be reduced to nil ..... law is unambiguous and, therefore, the action of the learned jm in dealing with the issue, vis-a-vis provisions of section 43(6)(c) notwithstanding the fact that the addition was not made with reference to the said section either by the ao or by the cit(a), in my view, ..... the learned jm has opined that such a provision is attracted and the written down value of the respective block of asset has got to be adjusted in accordance with the said provisions of the act as a result of receipt of insurance claim in the year ..... which was allowed as revenue expenditure was stated in the assessment order. ..... learned counsel of the assessee has also conceded the said state of law. ..... the issue under section 43(6)(c) with reference to the receipt of the insurance claim is in order and does not suffer from any infirmity.the learned counsel of the assessee has also conceded the said state of law.19. .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)IVLLJ726Gau
..... the petitioner being an establishment (within the meaning of section 2-a of the employees' provident funds and miscellaneous provisions act, 1952, (hereinafter referred to as the 'act'), the respondent authorities vide order dated june 17, 1999 issued a notice asking the petitioner to submit certain documents including the attendance register of its establishment, salary register, cash book/ledger with related vouchers, ..... the petitioner herein is a private limited: company, registered under the indian companies act, having its registered office at bhangagarh, guwahati-5, as per the articles of association, the main object of the petitioner-company, inter alia, is to carry out the business as buyers, sellers, agents, principals, importers, exporters, exporters and dealers of all types of automobile vehicles including two wheelers, three wheelers, ..... . (supra) the question of inclusion of the managing director and the directors as employees came up for consideration under the provisions of employee state insurance act, 1948, and not under the employees' provident fund and ..... . it is contended that in the said enquiry sri bhupen basak also stated that he had been working in the establishment of m/s ..... . on being interrogated, shri swapan das stated that he was working in the establishment of petitioner-company since 1993-1999 and he did not recognize any establishment by the name of gautam automobile and did not work under the said establishment .....
Tag this Judgment!Court : Guwahati
..... 141 cpc as well as section 144 cpc, are included in part 9 of the civil code, providing for the miscellaneous provisions and we do not find any substance in to submission that order 9, rule 13 proceeding is excluded from the purview of section 144 cpc and that when an ex parte decree is set aside under order 9, rule 13 cpc, the ..... defendant, sri gyarsilal agarwal from the suit premises and the eviction was sought on the ground of default and bona fide requirement as provided under the assam urban areas a rent control act, 1972 (for short the 'act') the said title suit was decreed ex parte on 9.9.1996 and thereafter the execution proceeding was initiated arid on execution of the said proceeding the plaintiff got delivery of possession of ..... counsel for the respondent, on the other hand , submitted that the word 'miscellaneous proceedings' has been defined in section 141 cpc which reads as follows :141 ..... , cpc provided that it would be applicable where a decree is set aside in a suit filed for the purpose, the legislature did not intend that the provision would be attracted in a case where a decree is set aside under order 9, rule 13 cpc. ..... 232/99 and the said miscellaneous appeal was remanded back for fresh disposal and accordingly an order dated 15.3.2003 was passed by the ..... to rebut the above submission, it has been stated that in view of the setting aside of the decree of eviction, the question whether the respondent is a defaulter tenant or not is yet to be decided and the matter is .....
Tag this Judgment!Court : Guwahati
..... by his do letter dated 13.9.2000 requested his arunachal pradesh counterpart to direct the officers connected with lotteries in arunachal pradesh to send details of the lotteries and other related documents to the director, punjab state lotteries, chandigarh to enable the punjab government whether those lotteries conform to the provisions of act and the guidelines laid by the hon'ble supreme court on its various judgment on the subject enclosing a copy of the impugned circular dated 26.5.1999. ..... as such the impugned circular/letter dated 25.6,1999 as well as the action of the respondent authorities in prohibiting the sale of lottery tickets of lotteries organised and run by the state of arunachal pradesh within the territorial jurisdiction of the state of punjab besides being violatlve of the provisions of the act, 1998 is also against the law laid down by the hon'ble supreme court of india and hence, liable to be set aside and quashed by this hon'ble court ..... since common issue is involved, both the miscellaneous applications have been taken up together for consideration. ..... associated with the government functioning. .....
Tag this Judgment!Court : Guwahati
..... that while cross-examining the driver of the auto-rickshaw, who had claimed, in his evidence, that the present appellant-petitioner along with two others (who are not applicants in the present miscellaneous application), had been apprehended, while carrying ganja (cannabis) in the said auto-rickshaw, it was not even suggested to the driver that the appellant-petitioner had not been found carrying the ..... had section 32-a not been interfered with, the position of law would have been thus: except where a person was convicted of an offence under sections 26 or 27 of the ndps act or except when the person, convicted under any of the penal provisions of the ndps act, was under 18 years of age, the embargo, placed by section 32-a, would have continued to apply and no court, be the trial court or the appellate court, could have taken ..... 20 of the ndps act clearly reveals that clause (a) of section is attracted when a person, in contravention of any of the provisions of the ndps act or any rule or order made or conditions of licence granted thereunder, cultivates any cannabis plant; whereas clause (b) of section 20 comes into force, when a person produces, manufactures, possesses, sells, purchases, transports, imports inter-state, exports inter-state or uses, cannabis. ..... in the result and for the reasons discussed above, this miscellaneous application, for suspension of the sentence passed against the petitioner and the prayer for bail, fails and the ..... making this miscellaneous application under .....
Tag this Judgment!Court : Guwahati
..... is questioning the validity of the proceeding and order dated october 22, 2003 under section 14-b of the employees' provident fund and miscellaneous provisions act, 1952 ('the act' for short) issued by the assistant provident fund commissioner, sub-regional office, shillong (the respondent no. ..... employer makes default in the payment of any contribution to the fund (the (pension) fund or the insurance fund) or section 15 (for sub-section (5) of section 17) or in the payment of any charges payable under any other provision of this act or of (any scheme or insurance scheme) or under any of the conditions specified under section 17, (the central provident fund commissioner or such other officer as may be authorized by the central government, by notification in the official gazette ..... the case of the respondents, on the other hand, as evident from the affidavit-in-opposition filed by them, is simple, that is, non-payment of statutory dues within the stipulated time attracts the penal provisions under section 14-b of the act and due to the failure of the petitioner to make timely deposit of their liabilities, no investment could be made in a profitable fund thereby depriving the trust fund to earn interest for payment to the employees ..... the embargo in event of the industry becoming sick and it was reconstructed under the provisions of section 4 of the sick industrial companies (special provisions) act, 1985 subject to such terms and conditions as may be specified in the scheme of .....
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