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. .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]281ITR203(All)
..... (the above proviso has been omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989).section 37(1) any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head 'profits and gains of business or profession'.6. ..... the commissioner of income-tax (appeals) allowed the said amount on the ground that the incentive bonus was by way of additional salary linked with the productivity and efficiency of the workers. ..... 74,343 by way of bonus to its employees which was calculated at 20 per cent, of the salary and in addition to that bonus a sum of rs. ..... the assessing authority was of the view that the bonus and the incentive bonus both should be considered together for watching the limit of 20 per cent, allowable under the payment of bonus act. ..... both the authorities have held that the amount was paid at figures varying from 10 per cent, to 19 per cent, of the salary depending on the performance appraisal of each employee on time scale and it was by way of additional salary linked with productivity and efficiency of workers and not linked with the profit.5. .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)3UPLBEC2665
..... education act, 1921 (as amended up to date) and the provisions of payment of salaries act, u.p ..... by section 7 of the amending act, chapter iii containing section 12 was inserted which lays down procedure of selection by promotion and contemplates that there shall be a selection committee consisting of regional joint director of education-chairman; seniormost principal of government inter college in the region-member and concerned district inspector of schools-member ..... service commission rules, 1982 and other amending act and provisions (without referring to specific amending act or rules).15. ..... section 1(2) of the said amending act reads 'it shall be deemed to have come into force on april ..... is further ordered that in case the writ petition is ultimately dismissed as against the petitioner, she shall refund the entire amount received by her by virtue of the said interim order dated 18.5.1989 (annexure-2 to the writ petition). ..... 2 and 3 shall allow the petitioner to join the institution as teacher in the c.t. ..... the manager of the institution vide letter dated 7.6.1989 (annexure-3 to the writ petition) addressed to the petitioner written with reference to her application along with aforementioned interim order dated 18.5.1989, informed that she should join the college immediately as assistant teacher in ..... of 1989 in which the learned single judge passed interim order on the application of the petitioner directing that subject to any further orders passed by this court, the respondent nos .....
Tag this Judgment!Court : Allahabad
Reported in : (1988)74CTR(All)41; [1989]175ITR494(All); [1989]43TAXMAN216(All)
..... clause (14), amended with effect from april 1, 1989, runs as follows ;'(14) (i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as the central government may, by notification in the official gazette, specify, to the extent to which such expenses are actually incurred for that purpose ; (ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties ..... clause (14) of section 10 has further been amended by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, applicable to the assessment year 1989-90. ..... the view in sampath iyengar on income tax, as edited recently by justice ranganathan, is that the payments specified in the parenthetical clause of section 17(3)(ii) are in the nature of perquisites and, therefore, it would seem inappropriate to exclude them from the definition of 'profit in lieu of salary'. ..... when notifications issued by the government can be taken into aid to find out the scheme of the act and the scope of the levy, the exemptions provided by the legislature in the act itself will, a fortiori, furnish an infallible clue to the income character of city compensatory allowance, house rent allowance and dearness allowance. .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC690; [2000(84)FLR704]
..... the own case of the petitioner before the labour court in the form of his written statement was that he was a daily wager and had served from 10.10.1986 to 25.11.1989 and that he had illegally been terminated on 26.11.1989 as he was demanding salary and allowances as applicable to regular employees. ..... 1 under section 33c(2) of the industrial disputes act and seeks its quashing in so far as it relates to refusal to pay to him the salary as per the pay scale applicable to the regularly appointed class iv employees and directs for the adjustment of the payment already made to him. ..... under section 33c(2) of the industrial disputes act, the labour court was legally empowered and duty-bound to decide the question as to what payments the petitioner was entitled consequent to the passing of award in his favour, as a controversyhad arisen between the employer and the employee regarding the computation of the same in terms of the award. ..... thereon the labour court passed the impugned order which is annexure-7 to the writ petition that he would be entitled to gel payment as daily wager according to the rates prescribed by the government orders for the relevant period and that the over-payment made to him could be adjusted towards the actual payment due to him as daily wager. ..... the labour court rightly accepted the plea of the employer that under the award, the petitioner could only be paid as daily wager according to the rates amended from time to time. .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(3)AWC2414; (2001)3UPLBEC2625
..... college, sultanpur, to release forthwith the entire arrears of salary of the petitioner with effect from 4.2.1991 and to continue to pay him full salary and allowances each and every month as and when the same falls due. ..... it was further averred in the counter-affidavit that no question of payment of salary to vinod kumar singh arises at all with effect from february, 1991, as he was never allowed to teach students and he was allowed to teach the students in electronics without pay. ..... sameer sinha as well as the petitioner (vinod kumar singh) obtained interim orders from the court for the payment of salary on the one and the same post of lecturer physics. ..... , sultanpur has been insisting for the payment of salary to vinod kumar singh and raised objection against the payment of salary to sameer sinha.10. ..... 22, 1991 on a post :(i) which after its due creation was never filled earlier, or(ii) which after its due creation was filled earlier and after its falling vacant, permission to fill it was obtained from the director ; or(iii) which came into being in pursuance of the terms of new affiliation or recognition granted to the college and has been continuously serving the college from the date of such ad hoc appointment up to the date of commencement of the uttar pradesh, higher education services commission (amendment) act, 1992. ..... on 5.12.1989, the management advertised the aforesaid posts. ..... the higher education commission published advertisement in the year 1989. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1988All271
..... of sri agarwal for enhanced pension, the position is that under the government of india act, 1935, section 221 provided that:'the judges of the several high courts shall be entitled to such salaries and allowances including allowances for expenses in respect of equipment and travelling upon appointment, and to such rights in respect of leave and pensions, as may from time to time be fixed by his majesty in council: provided that neither the salary of a judge, nor his rights in respect of leave of absence or pension, shall be varied to his disadvantage after his ..... the date october 1, 1974, continues to be relevant as being one from which the liberalised pension became operative under the high court judges (conditions of service) (amendment) act, 1976, irrespective of the date of retirement and hence there is no question of payment of arrears of pension i for the period preceding october 1, 1974.'50. ..... the opening part of the section which confines the benefit of section 17a to the judges who die on or after the commencement of the high court and supreme court judges (conditions of service) (amendment) act, 1986, is clearly unconstitutional for the reason given earlier, the words 'being in service on of after the commencement of the high court and supreme court judges (conditions of service) (amendment) act, 1986' have to be read down and omitted and family pensioned be paid on the basis that those words did not exist in the statute.53. .....
Tag this Judgment!Court : Allahabad
Reported in : (1988)72CTR(All)114; [1988]174ITR269(All)
..... payment to a person who is a partner is the only criterion for the purposes of section 40(b) of the income-tax act, 1961, which prohibits in absolute terms any allowance in respect of any payment by way of interest, salary, bonus, commission or remuneration made by the firm to any of its partners and does not make any distinction in respect of the character or capacity in which the payment is made to the partner. ..... is, although nothing has been indicated in the amending act of 1984 except adding the explanation, as to how to construe the said words 'payment made to a partner' occurring in section 40(b) of the act with reference to the relevant latter enactment by the taxation laws (amendment) act, 1984.in this regard, in maxwell on the interpretation of statutes, twelfth edition, at page 70, the position regarding construction by reference to later legislation has been dealt with as under :'where the provisions of the later act could only operate indirectly as an aid to the construction of words in the earlier act those provisions can only be used .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(1)AWC22
..... junior high school (payment of salary to teachers and other employees) act, 1978.3. ..... 4) would have taken due care, before swearing the counter-affidavit, to ascertain as to what was the result of the enquiry, if any, held on the basis of the representation of the petitioner and persistently directed by higher/superior authorities to hold an enquiry as is evident from perusal of annexures-12 and 13 to the writ petition letters dated 6.6.1997 and 19.6.1997 from assistant director of education (basic) to the district basic education officer and annexure-17 dated 20.8.1997 letter of deputy director of education addressed to the district basic education officer for taking immediate action. ..... the said letter further mentions that the petitioner (assistant teacher) as well as one shanti, (attendant) were not allowed to work in the school and their salaries were withheld even though these persons were duly approved members of the staff of the school. ..... the petitioner, on recovering from illness, came back to join the school but she was not allowed to sign the attendance register by the head mistress and the manager of the school (paragraph 11, 12 and 13 read with annexures-5 and 6 to the writ petition).6. ..... writ petition is finally disposed at this stage as the parties are served and also have exchanged their pleadings as contemplated under chapter xxii, rule 20 ii proviso, rules of court, 1952 (as amended up to date).2. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(3)AWC2207; (2002)3UPLBEC2155
..... high school and intermediate colleges (payment of salaries of teachers and other employees) act, 1971 (hereinafter referred to as the payment of salaries act) by the state government without any objection. ..... substitution by theuttar pradeshsecondary educationservices commissionand selection boards(second amendment)act, 1992) : (b) possesses the qualifications prescribed under, or is exempted from such qualifications in accordance with the provisions of the intermediate education act, 1921 : (c) has been continuously serving the institution from the date of such appointment upto the date of the commencement of the act referred to in sub-clause (iii) of clause (a) ; (d) is not related to any member of the management or the principal or head master of the institution concerned in the manner specified in the explanation to sub-section (3) of section 33a (e) has been found ..... in view of the foregoing discussions, the special appeal succeeds and is allowed. ..... having heard the learned counsel for the parties, we find that in the present case, the question is asto whether the appellant-writ petitioner, who was appointed in a short-term leave vacancy on 15.7.1989 and whose appointment was approved by the district inspector of schools on 16.9.1989 and continued to work till 31.1.1994. .....
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