Judgment Search Results Home > Cases Phrase: the payment of salaries and allowances amendment act 1989 1 Page 1 of about 2,746 results (0.273 seconds)

Tara Chand Chokdayat and ors. Vs. State of Rajasthan and anr.

Court : Rajasthan

Reported in : (1999)IILLJ1279Raj

..... that if at any time the state government deems it fit, it may prescribe a different procedure for payment of salary and allowances.' 6. ..... it shall be pertinent to mention in this context that prior to the enactment of the act of 1989 by the state legislature the pay scales, gratuity and other service benefits of the employees were protected by the rules of 1963 which came into force vide notification dated january 19, 1963 published in the rajasthan gazette as amended from time to time and the last amendment in the rules was carried out on april 1, 1979 vide notification dated may 28, ..... similarly placed teachers of rajasthan government educational institutions since it did not include the benefit of gratuity and pension which are the statutory obligations imposed on the employer towards their employees by virtue of central legislation viz payment of gratuity act, 1972 as extended to all establishments functioning in all states of the union of india including the state of rajasthan though, the provision in this regard was made later on by the management of the said institutions at much belated stage in the year 1989 as applicable to the petitioners and similarly placed teachers ..... as regards non-government educational institutions functioning in the state of rajasthan employees of which are now protected by virtue of state enactment known as the rajasthan non-government educational institutions act, 1989 for short 'the act of 1989' in which it has been provided by section 29, as under .....

Committee of Management Uchchatar Madhyamic Vidyalaya, Through Its Man ...

Court : Allahabad

Reported in : [2006(106)FLR1149]

..... the state government vide government order dated 6.9.1989 brought 393 such attached primary sections including the petitioner which were integral part of recognized high school and intermediate colleges and were being run by the same management and principal, under the payment of salary act with effect from 1.10.1989. ..... it also found that though in view of the teacher taught ratio only 16 teachers could be allowed payment of salary but 19 teachers were working. ..... the position in law is that once the order dated 15.12.1990 has been quashed the situation as prevailing prior to that date has to be restored and thus the un-amended government order dated 6.9.1989 became enforceable for the petitioner institution also and therefore the respondents were obliged under law to have released the grant for payment of salary to the teachers of the institution.13. ..... for the reasons given above this writ petition succeeds and is allowed and the impugned order dated 13.12.1995 is hereby quashed the respondents are directed to forthwith release the grant for payment of salary to the teachers of the petitioner institution, alongwith arrears forthwith but in no case beyond a period of one month from the date of submission of a certified copy of this order ..... after exchange of pleadings, it was allowed vide judgment and order dated 31.3.1994 and both the orders dated 17.7.1992 and 15.12.1990 were quashed and a direction was given for fresh inspection to see whether in fact the school was still running. 7. .....

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. ..... the school management shall separately prepare a statement of calculation as regards the salary paid to the aided teachers and forward it to the state government with proof of payment in order to enable the state government to comply with our directions with regard to the payment of salary payable up to the date of absorption. ..... 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. ..... state of rajasthan, 2005 (5) scc2756 institutions act, 1989 (section 2(r)) means aggregate of the emoluments of an employee . ..... non-government educational institutions in rajasthan are governed by the rajasthan non-government educational institutions act, 1989 (hereafter act ) and the rules framed. .....

State Bank of India Officers' Association and Anr. Vs. Deputy General ...

Court : Himachal Pradesh

Reported in : [1993]200ITR517(HP)

..... as a result of the said amendment, clauses (iiia) and (iiib) were inserted by the direct tax laws (amendment) act, 1989, with retrospective effect from april 1,1962, by which 'income' was to include :'(iiia) any special allowance or benefit, other than perquisite included under sub-clause (iii), specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit ; (iiib) any allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or ..... the karnataka high court held that the said amendment was clarificatory in nature and salary which is one of the heads of income under which the total income of an assessee under the act is subjected to tax, is always understood to include the special allowances paid to the salaried persons in addition to the basic salary ..... the main contention of the petitioners which are associations of employees and employees working in simla and its suburbs, as asserted in the writ petitions, is that these allowances are neither 'salary' nor 'perquisites' as defined in section 17(1) and (2) of the income-tax act, 1961 (hereinafter referred to as 'the act'), and, consequently, cannot be included in the total income under the head 'salary' for the purpose of income-tax ..... these payments in the form of allowances and special allowances accrue and are received by salaried persons by virtue of their office and employment .....

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)267ITR1(Kol.)

..... the combined effect of the amendments made by the amending act, 1987 and the amending act, 1989 in this respect is as follows : (i) a new clause (ba) has been inserted in section 40, which disallows deductions for any interest or salary, etc. ..... viewed as above, on conjoint reading of second proviso to section 86 and section 67a of the act, the order passed under section 143(3) by the ao in the instant case allowing carry forward of the loss of the assessee aop in the hands of the aop and not apportioning the total loss of the assessee aop to its members in the manner provided under section 67a so as to be included in their total income was an error prejudicial to the interest of the revenue. ..... -- the new clause (ba) provides that any payment of interest, salary, bonus, commission or remuneration by whatever name called, made by an aop or boi to a member of such association or body shall not be allowed as a deduction while computing the total income of such association or body. ..... it may be clarified that even before the insertion of this clause, such payments made by an aop or boi to its members were not being allowed as a deduction in the hands of the association or body, as they were regarded as payments to self. .....

H.P.S.E.B. and anr. Vs. Balak Ram and anr.

Court : Himachal Pradesh

Reported in : (2008)IILLJ8HP,2007(3)ShimLC202,2008(3)SLJ477(HP)

..... the learned single judge, after considering the rival contentions, disposed of the writ petition issuing directions to the respondent corporation to settle the full salary and allowances for the period of suspension, gratuity, cash equivalent to leave salary, deferred leave, concession amount etc. ..... the lic rules were made in 1985 in exercise of powers under clause (cc) of sub-section (2) of section 48 of the lic act as amended by act 1 of 1981. ..... the lic amendment act being later act, by virtue of non obstante clause in sub-section (2c) of section 48 of the lic act, cannot override the provisions of the act.19. ..... therefore, one has to gather its meaning in the legal setting to discover the object which the act seeks to serve and the purpose of the amendment brought about. ..... birla textiles 1989-i-llj-250 (sc) this aspect was noticed in the following words:there was no provision in the act for payment of interest when collector was approached for its realization. ..... but are entitled for the gratuity under lic of india class-i officers (revision of terms and conditions) rules, 1985 (hereinafter called 'the lic rules') as amended from time to time. ..... sub-section (3-a) was added to section 7 by an amendment, which came into force with effect from october 1, 1987. .....

State of H.P. Vs. Lashkari Ram

Court : Himachal Pradesh

Reported in : (2008)ILLJ137HP,2008(1)ShimLC245

..... the learned single judge, after considering the rival contentions, disposed of the writ petition issuing directions to the respondent corporation to settle the full salary and allowances for the period of suspension, gratuity, cash equivalent to leave salary, deferred leave, concession amount etc. ..... us, namely that:(i) the central act prevails over the state act by virtue of article 254 of the constitution and section 40(3) is invalid and the claims are unsustainable;(ii) section 40(3) of the state act stood repealed on the corning into force of the andhra pradesh shops and establishment act, 1988 and gratuity became payable under section 47(5) of the state act where payment of gratuity is not payable under the central act;,(iii) section 14 of the central act overrides other enactments in relation to gratuity, and(iv) the respondents have been paid gratuity under the central act for the period covered and for the balance period ..... birla textiles : (1989)illj250sc this aspect was noticed in the following words:there was no provision in the act for payment of interest when collector was approached for its realization. ..... sub-section (3-a) was added to section 7 by an amendment, which came into force with' effect from october 1, 1987. .....

Karnataka Electricity Board Employees' Union Vs. Union of India and Or ...

Court : Karnataka

Reported in : ILR1989KAR1498; 1989(1)KarLJ323

..... this contention does not survive in view of the amendment to section 2(24) of the income-tax act, 1961 ('the act'), by the direct tax laws (amendment) act, 1989 (3 of 1989), inserting sub-clauses (iii)(a) and (iii)(b) after sub-clause (iii). ..... the question that arises for decision in this writ petition is whether dearness allowance, additional dearness allowance, city compensatory allowance and house rent allowance form part of the 'salary' of the salaried employees represented by the petitioner-union and whether the said allowances are taxable under the income-tax act under the head 'salaries'. 2. ..... now that these allowances are treated as income of the salaried persons the total income of the petitioners for the purpose of the charging section 4 of the act will include all these allowances as well and other consequences of computation of the said income for the purpose of levy of income-tax on such allowances automatically follow under the act. 5. ..... this amendment sets at rest the controversy whether the special allowances paid to the salaried persons enumerated above are includible in their 'income' as defined under section 2(24) of the act. 4. ..... these payments made in the form of allowances and special allowances accrued and are received by the salaried person by virtue of his office and employment. 7. .....

Karnataka Electricity Board Employees Union Vs. Union of India and Oth ...

Court : Karnataka

Reported in : (1989)78CTR(Kar)42; [1989]179ITR521(KAR); [1989]179ITR521(Karn); [1989]46TAXMAN45(Kar)

..... - the question that arises for decision in this writ petition is whether dearness allowance, additional dearness allowance, city compensatory allowance and house rent allowance form part of the 'salary' of the salaried employees represented by the petitioner-union and whether the said allowances are taxable under the income-tax act under the head 'salaries'.this contention does not survive in view of the amendment to section 2(24) of the income-tax act, 1961 ('the act'), by the direct tax laws (amendment) act, 1989 (3 of 1989), inserting sub-clauses (iii)(a) and (iii)(b) after sub-clause (iii). ..... these payments made in the form of allowances and special allowances accrued and are received by the salaried person by virtue of his office and employment.for the reasons stated above, the writ petition does not survive and is, accordingly, dismissed as having become infructuous in view of the amendment to section 2(24) of the income-tax act, 1961.

Deputy Commissioner of Vs. Kicha Sugar Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... -tax felt that allowing deduction of ex gratia payments made to the employees of the assessee-sugar mill was none other than the payments made towards bonus under the payment of bonus act and thus they are restricted to the limits prescribed under section 36(1)(ii) of the income-tax act and since the payments were made and deduction was allowed beyond the limits prescribed, he felt that the deduction ought not to have been allowed and hence he proposed revision of the orders of the income-tax officer under section 263 both for the assessment years 1979-80 and 1980-81. ..... the first proviso as inserted with effect from september 25, 1975, and the second proviso as amended were omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. ..... century laissez faire doctrine which regarded man as an economic being concerned only to protect and advance his self-interest, but in the context of current socio-economic thinking which places the general interest of the community above the personal interest of the individual and believes that a business or undertaking is the product of the combined efforts of the employer and the employees and where there is sufficiently large profit, after providing for the salary or remuneration of the employer and the employees and other prior charges such as interest on capital, depreciation, reserves, etc. .....