Court : Allahabad
Reported in : [2005(107)FLR882]; (2006)ILLJ762All
..... of compulsory retirement from service, as punishment for gross misconduct in doing an act prejudicial to the interest of the bank, disordinarly behaviour on the premises of the bank, and wilful insubordination or disobedience of orders, namely breach of rules of business of the bank, committing misconduct in the premises of the bank, failure to show proper consideration, courtesy or attention towards officers and other employees of the bank, marked disregard for ordinary requirement of decency and cleanliness and unseemly and unsatisfactory behaviour while on duty, and that by order ..... due to his indecent/riotous behaviour, mentioned supra customer service has been affected adversely besides tarnishing the image of the bank.the above acts of omission and commission on the part of shri singh constitute of following misconducts as per chapter 19 of bipartite settlement and he is hereby charged as under'.gross misconducts1. ..... dated 22.3.2004 the petitioner was given punishment of 'compulsory retirement' from service for each proved act of gross misconduct, and 'censure' for each .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]147STC104(All)
..... learned counsel could not show that section 3-aaaa of the act is equivalent to section 5a of the kerala general sales tax act, 1963. ..... this was the case under the kerala general sales tax act, 1963. ..... challenging the levy of purchase tax on the purchase of 'reta' and 'bajri' from unregistered dealer under section 3-aaaa of the act, it was submitted that sand and 'bajri' having been used in the execution of works contract in the assessment year in question when no notification under section 3-f of the act had been issued, the sales tax tribunal and the authorities below were not justified in law in imposing purchase tax on such purchases. ..... it has been held therein that the material purchased and used by the assessee, a contractor for repairing the road is not exigible to purchase tax under section 5a(1)(a) of that act as the user must be in the manufacture of another commodity and the expression 'consumed otherwise' must be so construed. ..... the interest is payable on the tax assessed under the act and within thirty days of service of the notice of assessment and demand and not from the date of immediately following last date prescribed of deposit of admitted tax, as prescribed under section 8(1) of the act.12. ..... in reply the learned standing counsel submitted that section 3-aaaa of the act is in the nature of residuary provision and it was enacted with an idea that no transaction of sale of goods, taxable at the point of sale to the consumers, should go untaxed. .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)366; [2005]277ITR320(All)
..... 1 has recorded reasons while reducing the period as mentioned in the notice of demand and being the authority thereafter pursuing the same as provided under the act, also approved the same and there is no infirmity or irregularity in issuing the demand notice.as the affidavit of sri rakesh kumar srivastava did not deal with the averments made in the various paragraphs of the writ petition, a counter-affidavit has been filed by sri nizamuddin, ito, posted in the office of the respondent no. ..... according to him, in the present case, the ao did not have any reason to believe that if full period of 30 days is allowed to the petitioner for payment of the amount specified in the notice of demand under section 156 of the act, it would be detrimental to the revenue inasmuch as the petitioner is a body owned by the central government, the state government and a nationalised bank which is owned and controlled by the central government. ..... the kerala high court has further held that where the order of assessment for the asst. yr. ..... achamma kutiakose (supra), the kerala high court has held that the sub-section (1) of section 40 allows a discretion to the assessing authority to fix the time for payment of the tax assessed. ..... state of kerala : [1988]171itr494(ker) ;(ii) mohan singh v. .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]284ITR484(All)
..... the income-tax appellate tribunal has referred the following question of law under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act') for the assessment year 1986-87 for opinion to this court:whether, on the facts and in the circumstances of the case, learned income-tax appellate tribunal was legally correct in holding that the interest under section 7b of the companies (profits) surtax act, 1964 was admissible to the assessee, even though, the advance tax of rs. ..... in three equal instalments on the following dates during the financial year, namely:(a) the 15th day of june, the 15th day of september and the 15th day of december, in the case of an assessee whose chargeable amount to the extent of 75 per cent, thereof or more is derived from a source or sources for which the previous year (relevant to the assessment year next following the financial year aforesaid) ends on or before the 31st day of december;(b) the 15th day of september, the 15th day of december and the 15th day of march ..... : [1998]233itr224(kar) ; the kerala high court in the cases of santha s. .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)203CTR(All)565
..... in three equal instalments on the following dates during the financial year, namely:(a) the 15th day of june, the 15th day of september and the 15th day of december, in the case of an assessee whose chargeable amount to the extent of 75 per cent thereof or more is derived from a source or sources for which the previous year (relevant to the assessment year next following the financial year aforesaid) ends on or before the 31st day of december;(b) the 15th day of september, the 15th day of december and the 15th day of march ..... at, (fifteen per cent) per annum on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year in which they are payable under section 7a exceeds the amount of the tax determined on regular assessment, from the 1st day of april next following the said financial year to the date of the regular assessment for the assessment year immediately following the said financial year.thus, under section 7b, interest is payable on the aggregate sum of any instalments of advance ..... according to the ao as well as the cit(a) it has not been paid its liability within the stipulated period under the provisions of section 7a(4)(a), accordingly interest held not payable under section 7b of the act.when the matter came up before the tribunal, the tribunal allowed interest under section 7b of the act.3. ..... : [1998]233itr224(kar) , the kerala high court in the cases of santha s. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005(106)FLR5]
..... to speak of this educational process in terms of industry sounds so completely incongruous that one is not surprised that the act has deliberately so defined workman under section 2(s) as to exclude any problem connected with teachers and their salaries are outside the purview of the act, and since the teachers form the sole class of employees with those co-operation education is imparted by educational institutions, their exclusion from the purview of the act necessarily corroborates the conclusion that education itself is not within its scope.'8. ..... though the question whether the educational institution is an industry or not was not under consideration of the court, as such observations on this point by the apex court is in the nature of obiter and the court had not specifically decided the question as to whether the activity of teaching would fall within the ambit of definition of industry. ..... the work of promoting education is carried on by the university and its teachers and if the teachers are excluded from the purview of the act, it would be unreasonable to regard the work of imparting education as industry only because its minor subsidiary and incidental work may seem to partake of the character of service which may fall under section 2(j).'9. ..... its employees- (1960) 1 llj-523 (540), the apex court included education department of the corporation falling within the definition of industry. ..... state of kerala- 1994 lic-1321 and suresh chand mathe v. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)ESC1755
..... court can neither assume the role of the state government in the process of judicial review under writ jurisdiction nor can sit in appeal over the judgments of executive government, but at the same time since i have already taken the view that the provisions of minimum wages act cannot be held applicable in the case of part time teachers, therefore, it is not legally permissible for the government to fix the remuneration/ honorarium to the part time teachers according to the provisions of minimum wages act as fixed for skilled, semi ..... teachers, therefore, no direction can be issued to the respondents to pay the petitioner a remuneration/honorarium at par with the salary of regular teachers /lecturers of the institutions recognised by the board, but at the same time it cannot be said that it is not justiciable issue and beyond the scope of judicial scrutiny where the action of the authorities are found to be highly arbitrary, unreasonable and contrary to the provisions of article 23 of constitution inasmuch as held to be against the public policy and violative of section 23 of the contract act and court's interference is absolutely necessary ..... state of kerala, air 1990 sc 883 and jacob v. ..... kerala water authority and ors. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005CriLJ3228
..... 'since the possession of the premises from which the recovery of contraband is claimed to have been made, was the residential premises in the possession of the appellants' father where the accused were present in the same room from where the recovery was done and soon after such accused persons had also given their statements admitting to this recovery under section 67 of the act, the evidence given by the witnesses from the department stating those facts of recovery has to be accepted by the court, and there is hardly any occasion ..... to raise a doubt about the truthfulness of such evidence.15. ..... state of kerala, 2004 scc (cri) 447, the hon'ble apex court has very specifically made it clear that there is no statutory requirement that such written record of the information prepared under section 42(1) and dispatched to the immediate superior officer under sub-section (2) in all cases, be produced in the court as a matter of course. ..... state of kerala : 1994crilj1 and jitendra v. .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)387
..... the income tax appellate tribunal, allahabad has referred following question of law under section 256(1) of the income tax act, 1961 (here in after referred to as the act) for opinion to this court:'whether the tribunal, in the facts and circumstances of the case, was justified in law in up holding that the supplementary partnership deed, duly signed by the guardians of the minor, after expiry of the assessment year validated the partnership deed retrospectively or not ?'2. ..... the upshot of the above discussion is that if there is some material or evidence to show the consent of the guardian of the minors for admitting the minors to the benefits of partnership firm, the registration of such firm cannot be denied under the act, and the partnership deed is not fatal for want of signature of the guardian of minors thereon. ..... calcutta, andhra pradesh, kerala and punjab high courts have taken a view that the deed of partnership need not be signed by the guardian of minors and the fact that the deed has not been signed by such guardian would not be fatal to the validity of the deed or eligibility of the firm to registration in following cases:(1) commissioner of income tax v. ..... with this view other high courts namely calcutta, andhra pradesh, kerala and punjab have dissented from. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005CriLJ3019
..... state of kerala, : (2000)4scc465 has clarified the implication of section 42 of the act and has specifically held that non compliance with the requirements of this section 42(1) and (2) would render the resultant search and seizure suspect, though that by itself may not vitiate the proceedings.13. ..... had the contraband been recovered from the pocket or other parts of the apparel /clothes worn by the accused govind bajpayee that would have been recovery from the person of the said accused, but here the recovery from below the takhat cannot be constituted as recovery made from the person. ..... there would hardly be any requirement of compliance to the formalities as required to be observed by the recovery officer under section 50 of the act.15. ..... act to take such person without unnecessary delay to the nearest gazetted officer of any of the department referred to in section 42 or to the nearest magistrate. ..... act and section 60 of excise act to the accused. ..... act have to be necessarily gone into and in case, this essential requirement of the provision has not been followed the whole search and seizure will become illegal. ..... act, it is required that while taking search of a person, the officer authorised in that behalf has some necessary duties to discharge. ..... act have not been discharged in the present case. .....
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