Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: allahabad Page 10 of about 107 results (0.168 seconds)

M.P. Udyog Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1989)28ITD85(All.)

..... there must be material for such a claim and that no such material had been placed before either of the lower authorities.his further submission was that the true character of the money in the hands of the assessee was a business receipt and it was, therefore, also includible in the assessee's income under section 28(i) and 28(iv) and further it was also liable to tax on its income from other sources in view of the principle laid down by the kerala high court in cit v.marikar (motors) ltd. ..... bajpai, ito [1976] 105 itr 864 to point out that the remission or cessation for applying the provisions of section 41(1) of the act must be complete and there should be no possibility of the liability being revived in future.another decision was of supreme court in sales tax officer v. ..... the assessee had claimed proportionate expenses of the development officer and some other staff and the entire expenses of inspectors, supervisors and other persons, who in its opinion, were employed in the development of zonal area. ..... the assessee has stated that it had employed the services of a cane development officer, two cane development inspectors, a supervisor and other staff. .....

U.P. Forest Corporation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1984)9ITD206(All.)

..... passed by the ito for the assessment year in question, the directions dated 22-9-1979 given by the iac (assessments) to the ito order dated 27-1-1978 and of the hon'ble high court in the corporation's writ petition supra and para 2 of the order dated 21-2-1980 of the learned commissioner (appeals) impugned before us and submitted that the income-tax authorities as also the hon'ble high court had clearly held that the corporation was a local authority.referring to section 10(20) of the 1961 act and section 1(2) of the 1974 act, read ..... in pursuance of a notice under section 139(2) of the income-tax act, 1961 ('the act'), the corporation filed its return for the assessment year 1976-77 on 24-3-1977 under protest. ..... state of orissa air 1963 sc 1047 where it was held that there may be cases of some trades or business in which it would be open to the state to employ the services of the agents, provided the agents worked on behalf of the state and not for themselves. ..... in ihe case of kerala financial corpn. ..... [1969] 74 itr 17 (sc), kerala financial corporation v. .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... under section 158bc(b) of the income-tax act, 1961, the assessing officer and consequently while deciding the appeal against his order of assessment under section 158bc(c) of the act, in exercise of powers conferred by clause (b) of sub-section (1) of section 253 of the act, the appellate tribunal, are under legal obligation to call for the relevant records and provide a copy of the "satisfaction note" recorded by the designated authority to authorise the search under section 132(1) of the income-tax act and/or any other document(s) to the assessee, if the validity of the search is in challenge by the assessee.2. ..... shambhu narain singh (supra) where their lordships of the apex court observed as under at page 142 : "it is well recognised that where an act confers a jurisdiction, it impliedly also grants the power of doing all such acts or employing such means as are essentially necessary to its execution. ..... introduction of the provisions of chapter xiv-b has not made any difference whatsoever in the powers of the assessing officer in this behalf because, as is mentioned above, his jurisdiction starts only after a search is conducted.5.2 the kerala high court decision in the case of c. s. ..... air 1976 sc 386 and also to the observations of the allahabad high court at page 268 of 176 itr 261, according to which, if remedy is available under the relevant statute, writ will not lie. ..... ito (1976) 103 itr 606. ..... cit [1976] 103 itr 606. .....

Shreyaskar Tripathi Vs. State of U.P. and ors.

Court : Allahabad

..... it provides, inter alia, that notwithstanding anything contained in this act the management of an institution may from its own resources employ- (i) as an interim measure part time teachers for imparting instructions in any subject or group of subjects or for a higher class for which permission is granted under section 7-a; (ii) part time instructors to impart instructions in moral education or any trade or ..... at this stage it is relevant to note that as the statement of the object of the act states the statute was enacted to establish a board to take the place of the allahabad university in regulating and supervising the system of high school and intermediate education in the united provinces, and to prescribe courses therefore.17. ..... district inspector of schools 1976 awc 721, a full bench of this court in 1976, was required to consider whether the committee of management of an intermediate college is a statutory body, and if so whether a writ petition filed against it will be maintainable. ..... district inspector of schools, allahabad and others (1976) swc 731 a full bench of this court held that the provisions of the u.p. .....

Smt. Shobha Sharma and anr. Vs. State of U.P. and ors.

Court : Allahabad

..... state of kerala and others (supra), the apex court reviewed earlier judgments on the subject of validation of statutes and laid down the tests in paragraph 36 on the basis of which the validity of a validating act has to be judged, which are to the following effect: "(i) whether legislature enacting the validating act has competence over the subject- matter; (ii) whether by validation, the legislature has removed the defect which the court had found in the previous law; and (iii) whether the validating law is inconsistent (sic consistent) with the provisions of chapter iii of the constitution. ..... the legislature can change the character of the tax or duty from impermissible to permissible tax but the tax or levy should answer such character and the legislature is competent to recover the invalid tax validating such a tax on removing the invalid base for recovery from the subject or render the recovery from the state ineffectual. ..... against that, a letters patent appeal was filed and while it was pending, the parliament passed the life insurance corporation (modification of settlement) act, 1976 the effect of which was to deprive the employees of bonus payable to them in accordance with the terms of the settlement and the decision of the single judge of the high court. ..... an act was passed, namely, life insurance corporation (modification of settlement) act, 1976 providing for modification of the settlement dated 24^th january, 1974. .....

Ms. Oriental Carbon and Chemicals Ltd. Vs. State of U.P. and Another.

Court : Allahabad

..... the state of kerala, opined that, however great the hardship may appear to the judicial mind, "in construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of the law and not merely to the spirit of the statute or the substances of the law. ..... during two financial years immediately preceding that financial year : provided that the form issued by the trade tax officer before the commencement of the uttar pradesh trade tax (amendment) rules, 2001, shall also be valid for transactions of purchase or sale made during the financial year 2001-2002 or any other financial year before such commencement : provided further that the form issued by the trade tax officer within six months after such commencement shall also be valid for ..... thus, the primary intendment of the act is to levy and collect tax and every devise, including of stipultions pertaining to the dealer friendly declaration forms are incorporated to implement the objective of the act itself as pointed out by the high court they cannot be conceived as ultra vires the statute (pages 63-64 of the judgment). ..... onkarmal nathmal trust reported in 1976 (1) scc 766. ..... jatia, 1976(4) s.c.c. 92; d.d. .....

Milap Chandra JaIn Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : 2001(4)AWC2951

..... however, it is contended that there is no reasonable ground as to why the landlords of the buildings in cases like present one of which the rent was freezed at the commencement of the act was not permitted to increase the rent and no provision for the same was made in the act ; that highly unequal and undue benefit was given to the tenants at the cost of the landlords at least in the case of commercial buildings from which the tenants are earning huge profits ; that the cases of landlords of pre 1951 buildings cannot be so badly discriminated ; that ..... there is no provision in the act for any subsequent enhancement or revision of the standard rent in this category of the tenant except on the ground of reconstruction of the accommodation or increase in the taxes : that this is wholly unreasonable and arbitrary causing serious hardship to the landlords which is all the more greater in cases of the buildings constructed during forty's like the present one. ..... the court should notapproach the enactment with a viewto pick holes or to search for defectsof drafting, much less in exactitude oflanguage employed. ..... state of kerala, 1996 (3) ilr (kerala series) j. ..... 5.7.1976. ..... 28 of 1976 w.e.f. .....

Jay Shree Tea Ltd. Vs. Industrial Tribunal(1) and ors.

Court : Allahabad

Reported in : [1990(60)FLR608]; (1991)IILLJ154All

..... seems to be of that nature, where if the employer acts according to the direction given in the order he will have no other alternative but to face ; ruination in the matter of personal safety and on the economic front. ..... the new subsection (2) may be analysed thus: (a) the appropriate government may make such enquiry as it thinks fit; (b) the appropriate government shall give a reasonable opportunity of a hearing to the employer, the workmen and the persons interested; (c) while considering an application the appropriate government shall have regard to the genuine- ness and adequacy of the reasons stated by the employer, the interest of the general public and all other relevant factors; (d) the appropriate government is enjoined to pass an order with ..... (2) where an application for permission has been made under sub-section (1), the appropriate government, after making such enquiry as it thinks fit and after giving a reasonable opportunity of being heard to the employer, the workmen and persons interested in such closure may, having regard to the genuineness and adequacy of the reasons stated by the employer, the interest of the general public and all other relevant factors, by order and for reasons to be recorded in writing, grant or ..... the central act chapter iv-b, which contains sections 25-k to 25-s, was inserted by act 32 of 1976 ..... punished under section 30a inserted in the act by the same amendment act.chapter v-b was inserted in the central act by amending act 32 of 1976. ..... 1976 .....

Sant Kumar Dubey Vs. Presiding Officer, Industrial Tribunal Iv and ors ...

Court : Allahabad

Reported in : (1998)IIILLJ355All; (1997)1UPLBEC424

..... even club or other branch of recreational associations when x-rayed from the industrial angle project a picture on the screen typical of employers hiring employees for wages for rendering services and/ or supplying goods on a systematic basis at specified hours are elementally workmen with the employers above and constitute not merely entertainment groups but industries under the act. ..... since profit motive and gainful object is irrelevant and there being no distinction between the public, joint, private or other sector, public works department in its road construction department can neither be excluded nor be exempted from the definition of 'industry' and the decisive test being the nature of the activity with the special emphasis on the employer-employee relations. ..... as absurd to think so, at any rate the layman unaquainted with advancing legal concepts of what is meant by industry would rule out such a connotation as impossible there is nothing however to prevent statute from giving the word 'industry' and the words 'industrial dispute' a wider and more comprehensive import in order to meet the requirements of rapid industrialprogress and to bring about in the interests of industrial peace and economy, a fair and satisfactory adjustment of relations between employers and workman in variety of fields ..... case) air 1976 sc 145 research institutes, at the high court level, waged and won non-industry status in madras and kerala. .....

Janki Sugar Mills Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR1976All99

..... or body of persons (hereafter referred to as the 'authorised person') to take over the management of the whole or any part of the industrial undertaking or to exercise in respect of the whole or any part of the undertaking such functions of the control as may be specified in the order ..... a period of not less than three months (whether by reason of the voluntary winding up of the company owning the industrial undertaking or for any other reason) and such closure is prejudicial to the concerned scheduled industry and that the financial condition of the company owning the industrial undertaking and the condition of the plant and machinery of such under-taking are such that it is possible to restart the undertaking and such restarting is necessary in the interest of the general public, it may, by a notified order, authorise any person ..... the said interpretation is based on the language employed in section 18-aa of the act. ..... 5,38,678.31 paisa was due as purchase tax for the years 1968-69, 1969-70 and 1970-71. ..... west bengal decided on 17-9-1975 = (reported in air 1976 sc 348) expressed his agreement with the view taken by hon. ..... state of kerala, air 1974 sc 2249, ray, c. j. .....