Judgment Search Results Home > Cases Phrase: the payment of salaries and allowances amendment act 1972 1 Page 1 of about 2,183 results (0.222 seconds)

Jagdish Prasad Saini Vs. The State Of Rajasthan

Court : Supreme Court of India

..... (2) notwithstanding any contract to the contrary, the salary of an employee of a recognised institution, for any period after commencement of this act, shall be paid to him by the management before the expiry of the fifteenth day or such earlier day, as the state government may, by general or special order appoint, of the month next following the month in respect of which or part of which it is payable: provided that if at any time the state government deems it fit, it may prescribe a different procedure for payment or salary and allowances. ..... rule 82 provides that the employees of the aided educational institution shall be entitled to gratuity as payable under the payment of gratuity act, 1972, as amended from time to time. ************ *********** ************ 14. ..... the judgment had further noted that the payment of gratuity act, 1972 had amended the definition of employee under section 2(e) with retrospective effect from 3rd april 1997. ..... - (1) the employees of the aided educational institutions shall be entitled to gratuity as admissible under payment of gratuity act, 1972 as amended. ..... although the management relied on a chhattisgarh high court decision ambika mission boys model school (supra), this court is of the opinion that it cannot be construed as an authority, because the court in that case analysed the provisions of the payment of gratuity act, 1972, as amended in 2009. .....

Sadananda Bharali Vs. Assam State Transport Corporation and ors.

Court : Guwahati

Reported in : [2005(107)FLR81]

..... astc/md/g/419/2001/2568 dated 6.11.2001, further informed that the unutilized leave salary limit in case of such employees accepting vrs will be up to 240 days only and the gratuity will be calculated as per the payment of gratuity act, 1972, as amended. ..... provision of the scheme shows that no such power has been provided to the corporation but in spite of that the corporation accepted the proposal of those employees in the aforesaid manner and allowed them to get the benefits of the scheme. ..... the common demands of these two petitioners is that the corporation later on waiving the aforesaid clause of having minimum of 2 years of service left before allowing vrs to the employees exercising such option in the 3rd phase and in implementing the said clause in 2nd phase unreasonably forced the petitioners to surrender their salaries for certain months and accordingly they surrendered their salaries. ..... the unpaid sanctioned dues will relate to only unpaid leave salary and medical reimbursement, and trip allowance only.as you know that the scheme is entirely financed by the government of india as additional central assistance to the government of assam, the entire amount will be paid from that account as per the scheme sanctioned by the government of india.you are, therefore, requested to inform all employees who opted for vrs about this negotiation.yours faithfully,sd/- illegible(r.c. .....

Rajasthan Welfare Society Vs. State of Rajasthan

Court : Supreme Court of India

Reported in : AIR2005SC2066; [2005(105)FLR611]; JT2005(4)SC163; (2005)IILLJ563SC; RLW2005(2)SC219; (2005)5SCC275; 2005(2)SLJ448(SC); 2005(2)LC844(SC)

..... rule 82 provides that the employees of the aided educational institution shall be entitled to gratuity as payable under the payment of gratuity act, 1972, as amended from time to time.10. ..... section 29 of the act provides that the scales of pay and allowances except compensatory allowances with respect to all the employees of an aided institution shall not be less than those prescribed for the staff belonging to similar categories in government institution. ..... charges on account of contribution made by the institution to a pension fund or a gratuity scheme or on account of the pension or gratuity paid to former teachers are ordinarily not admitted for the purpose of grant-in-aid unless the rules on the subject are approved by government;provided that in the case of staff obtained on lent services from any state government or government of india, pension and leave salary contribution shall be allowed as approved expenditure.'9. ..... the expression 'salary' has been defined in section 2(r) as follows:' 'salary' means the aggregate of the emoluments of an employee including dearness allowance or any other allowance or relief for the time being payable to him but does not include compensatory allowance.'5. ..... under item (a) only expenditure on actual salary and provident fund contribution not exceeding 8.33% in respect of teaching and non-teaching staff can be included. .....

Shri Agrawal Shiksha Samiti and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : 1998(1)WLN308

..... rule 82 makes entitlement of the employees of an aided institution to get gratuity as admissible under the payment of gratuity act, 1972 as amended from time to time.19. ..... it was contended that the management of an institution is primarily responsible to pay salary and other benefits including the amount of gratuity, to its employees and it cannot take the plea that unless and until state compensates by contributing towards gratuity, it will not make payment to its employees. ..... then, section 29 provides that the scales of pay and allowances except compensatory allowance with respect to all the employees of an aided institution shall not be less than those prescribed for the staff belonging to similar categories in government institutions. ..... section 2(r) defines salary as under:'salary' means the aggregate of the emoluments of an employee including clearness allowance or any other allowance or relief for the time being payable to him but does not include compensatory allowance.13. ..... the act of 1989 and the rules framed thereunder now provide uniform pay scales and other service conditions to the employees of the recognised and aided educational institutions.scheme of grant-in-aid under the act of 1989 and the rules framed thereunder;12. ..... pension and leave salary contribution shall be allowed as approved expenditure.18. ..... they include salary, provident fund contribution of teaching and non-teaching staff and other recurring expenses provided in items (a) to (v). .....

A.V. Nachane and ors. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Reported in : AIR1982SC1126; (1982)ILLJ110SC; (1982)1SCC205; [1982]2SCR246

..... the validity of the amendment act and the life insurance corporation of india class iii and class iv employees (bonus and deamess allowance) rules, 1981 have been challenged on several grounds. ..... the need for amending the life insurance corporation act, 1956 as appearing from the preamble of the amendment act and the ordinance is as follows:for securing the interests of the life insurance corporation of india and its policy-holders and to control the cost of administration, it is necessary that revision of the terms and conditions of service applicable to the employees and agents of the corporation should be undertaken expeditiously. ..... the life insurance corporation (amendment) act, 1981 and the life insurance corporation of india class iii and class iv employees (bonus and dearness allowance) rules, 1981 are relevant legislations. ..... the 1974 settlements provided, among various other matters, for the payment of annual cash bonus (not a profit sharing bonus) to their class iii and class iv employees at the rate of 15 per cent of the annual salary. ..... (iii) save as provided herein all other terms and conditions attached to the admissibility and payment of bonus shall be as laid down in the settlement on bonus dated the 26th june, 1972. .....

The Manager, Arya Samaj Girls Higher Secondary School and anr. Vs. Sun ...

Court : Delhi

Reported in : 43(1991)DLT139; 1991LabIC1822

..... the power under sub-section (6) of section 11 of the act cannot be used by the tribunal to encroach upon the power specifically conferred upon the employer with regard to payment of salary and allowances under rule 121. ..... (24) the matter with regard to payment of salary and allowances to be paid to an employee or reinstatement into service is regulated by rule 121. ..... (3) the payment of allowances shall be subset to all other conditions under which such allowances are admissible and the proportion of the full salary and allowances determined under the proviso to sub-rule (2) shall not be less than the subsistence allowance and other admissible allowances. ..... (31) in view of the foregoing discussion, with regard to the jurisdiction of the tribunal to make an order for the payment of salary, allowances and other benefits to respondent no. ..... 1 had opted for the pension rules contained in the central civil services (pension) rules, 1972, as amended from time to time (hereinafter referred to as the pension rules). .....

Yoshio Kubo Vs. Commissioner of Income Tax

Court : Delhi

..... the payment of any salary to an employee or a former employee, or (ii)incurs any expenditure which results directly or indirectly in the provision of any perquisite (whether convertible into money or not) to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect of an asset of the assessee used by an employee either wholly or partly for his own purposes or benefit, then, subject to the provisions of clause (b), so much of such expenditure or allowance as is in excess of the limit specified in respect thereof in clause (c) shall not be allowed as a deduction: the sub-section was amended ..... that to fall outside the mischief of the provision, the contribution had to be to a recognized provident fund or an approved superannuation fund or a deposit-linked insurance fund established under section 3g of the coal mines provident fund and miscellaneous provisions act, 1948 (46 of 1948), or, as the case may be, section 6c of the employees provident funds and miscellaneous provisions act, 1952 (19 of 1952) the revenue further argues that since the contributions did not match the description of the excluded category, they were covered by the main provision of section 17 (2) (v) and taxable as part of the salary.28. ..... till 31-3-1972, section 40(a) (v) was in force and from 1-4- 1972, 40-a (5) came into force in ..... steel (no.1) [1972] 86 itr 817.and the other of the madras high court in ..... from 1-4-1972, section 40-a(5) was introduced; it substituted .....

Arun Oswal Vs. M/s. Oriental Insurance Company Limited

Court : Delhi

..... been stated: 11.b) other benefits-(1) a development officer seeking special voluntary retirement package shall be eligible for the following benefits in addition to the ex gratia amount mentioned as above, namely:- (i) gratuity as per the payment of gratuity act, 1975 (39 of 1972) or gratuity payable under the principal scheme, as the case may be; (ii) pension (including commuted value of pension) as per the general insurance (employees) pension scheme, 1995, if eligible; (those who have not completed twenty years of ..... special voluntary retirement package shall be entitled to the lowest of the ex-gratia amount as follows:- (a) sixty days salary for each completed year of service or (b) salary for the number of months of service remaining explanation-for the purpose of this clause, salary ?means the aggregate of basic pay and dearness allowance. 3. ..... january 2, 2003 in exercise of powers conferred under section 17a of the general insurance business (nationalization) act, framing a scheme by amending the general insurance (rationalization of pay scales and other conditions of service of development staff) scheme, 1976. ..... the case in hand, the respondent company clarified the eligibility for disbursement of pension through administrative instructions dated february 6, 2003 for implementation of the provisions of the general insurance (rationalization of pay scales and other conditions of service of development staff) amendment scheme, 2003, which was the basic criteria fixed by the .....

Northeast Marine Terminal Co., Inc. Vs. Caputo

Court : US Supreme Court

..... 262 eliminating suits against vessels brought for injuries to longshoremen under the doctrine of seaworthiness and outlawing indemnification actions and 'hold harmless' or indemnity agreements[; continuing] to allow suits against vessels or other third parties for negligence[; and raising] benefits to a level commensurate with present day salaries and with the needs of injured workers whose sole support will be payments under the act. ..... 249 certiorari to the united states court of appeals for the second circuit syllabus in 1972 congress amended the longshoremen's and harbor workers' compensation act (act) to extend coverage to additional workers in an attempt to avoid anomalies inherent in a system that drew lines at the water's edge by allowing compensation under the act only to workers injured on the seaward side of a pier. ..... the main concern of the 1972 amendments was not with the scope of coverage, but with accommodating the desires of three interested groups: (1) shipowners who were discontented with the decisions allowing many maritime workers to use the doctrine of "seaworthiness" to recover full damages from shipowners regardless of fault; (2) employers of the longshoremen who, under another judicially created doctrine, could be required to indemnify shipowners and thereby lose the benefit of the intended exclusivity of the compensation remedy; and (3) workers who wanted to improve the benefit schedule deemed inadequate by all .....

C.W.S. (India) Limited Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : [1994]208ITR649(SC); JT1994(3)SC116; 1994(1)SCALE840; 1994Supp(2)SCC296; [1994]2SCR247

..... or indirectly in the payment of any salary to an employee or a former employee, or(ii) incurs any expenditure which results directly or indirectly in the provision of any perquisite (whether convertible into money or not) to an employee or incurs directly or indirectly any expenditure or is entitled to any allowance in respect of any assets of the assessee used by an employee either wholly or partly for his own purposes or benefit, then subject to the provisions of clause (b), so much of such expenditure or allowance as is in excess of the limit specified in respect thereof in clause (c) shall not be allowed as a deduction:provisos (1) and (2) - (omitted ..... the sub-section has been omitted altogether by direct tax laws (amendment) act, 1987 with effect from april 1, 1989.7. ..... in this connection, it may be noted that section 40(a)(v) was in force from april 1, 1969 to march 31, 1972 only and that section 40a(5) which came into force with effect from april 1, 1972 [in place of section 40(a)(v)] does not admit of any such controversy in view of the fact that it uses the words 'an employee' in the corresponding clause. ..... with effect from april 1, 1972, section 40a(5) was introduced in substitution of section 40(a)(v). ..... upto march 31, 1972, section 40(a)(v) was in force arid from april 1, 1972, section 40a(5) came into force in its place. .....