Judgment Search Results Home > Cases Phrase: the payment of salaries and allowances amendment act 1989 1 Page 10 of about 2,746 results (0.268 seconds)

Union of India (Uoi) and ors. Vs. Tushar Ranjan Mohanty and ors.

Court : Supreme Court of India

Reported in : JT1994(4)SC397; 1995LabIC1768; 1994(3)SCALE273; (1994)5SCC450; [1994]Supp1SCR651; 1995(1)SLJ111(SC); (1994)3UPLBEC1622

..... the high court allowed the writ petition holding that the members of the panchayat service belonging to the local cadre were government servants and issued consequential directions for equation of posts, revision of pay-scales and payment of salaries. ..... the state government filed appeal against the judgment of the high court before this court, but during the pendency of the appeal, the gujarat panchayats (third amendment) act, 1978 was enforced with a view to nullify the basis of the decision of the high court. ..... that the judgment of the tribunal was delivered on november 28, 1988 and rule 13 was amended on february 20, 1989, on that date neither the union of india nor any of the respondents 2 to 9 had filed special leave petition against the judgment of the tribunal in this court. ..... the iss (amendment) rules, 1989 were framed under article 309 of the constitution of india and were published by the notification dated february 20, 1989. ..... mohanty having been promoted to grade iii prior to february 20, 1989, he is entitled to the benefit of the explanatory memorandum added under rule 13 to the effect that the benefit of promotion actually enjoyed by any person belonging to the general category shall not be withdrawn,6. ..... 3844 of 1989 titled union of india and ors. v. .....

Fleming Vs. Mohawk Wrecking and Lumber Co.

Court : US Supreme Court

..... 14, under the heading "executive office of the president office for emergency management," the following: " office of temporary controls" "salaries and expenses: for an additional amount, fiscal year 1947, for the office of price administration transferred by executive order 9809 of december 12, 1946, to the office of temporary controls, $7,051,752, to be available for the payment of terminal leave only: provided, that it is the intent of the congress that the funds heretofore and herein appropriated shall include all expenses incident to the closing and liquidation of the office of price administration and the office of temporary ..... [ footnote 12 ] section 201(a) of the emergency price control act provides in part: "the administrator, may subject to the civil service laws, appoint such employees as he deems necessary in order to carry out his functions and duties under this act, and shall fix their compensation in accordance with the classification act of 1923, as amended. ..... these considerations reinforce the construction of the act which allows the administrator authority to delegate his subpoena power. .....

Mopeds India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1984)7ITD324(Hyd.)

..... there is no quid pro quo between the outlay and the result.in the assessee's case, the payment is nothing more than an additional compensation of the same nature as selling commission which has been allowed and has not been treated as sales promotion ..... 37(3a) authorises the disallowance of 15 per cent of the adjusted expenditure where such aggregate expenditure exceeds half per cent of the turnover or gross receipts of the business or profession, such adjusted expenditure being the aggregate expenditure incurred by the assessee on advertisements, publicity and sales promotion in india as reduced by any disallowance or any part thereof under section 37(3a) vide provision introduced by the taxation laws (amendment) act, 1978 ..... as long as the fund as constituted has been recognised, we are of the view that both the spirit and the letter of the law under section 40a(7) should be taken as having been satisfied.the assessee, it would appear, would prima facie be eligible for the allowance even on the basis of what the ito has stated in the order if the assessee's claim was ..... our interpretation is also buttressed by the fact that the various items which are exempted under sec-section (3b) such as advertisement in a small newspaper, expenditure for maintaining an office for the purposes of advertisement, payment of salary to advertisement staff, expenditure on participation in press conference, sales conference, trade convention, trade fair or exhibition, expenditure on publication of .....

Commissioner of Income-tax Vs. Krishi Utpadan Mandi Samiti

Court : Allahabad

Reported in : [2010]186TAXMAN460(All)

..... (3) without prejudice to the generality of the provisions contained in section 16, the committee may utilize its funds for payment of all or any of the following:(i) expenses incurred in auditing the accounts of the committee;(ii) salaries, pensions and allowances including allowances for leave, gratuities, compassionate allowance, medical aid and contributions towards provident fund and pensions of the officers and servants employed by or for it;(iii) expenses of and incidental to elections under this act;(iv) the principal amount of or interest on loans and advances referred to in clause (x) of sub-section (2) of section 16;(iv-a) the rent of and taxes on any land and building in possession of the committee;(v) expenses ..... clause (v) of section 17 and grants made by government] in the previous financial year;(xii) such other expenses as may be prescribed:provided that the annual expenditure in respect of matters specified in clause (ii) shall not exceed ten per cent of the total annual receipts of the committee, excluding loans raised by it and advances or grants made to it except with the prior approval of the board:provided further that all moneys realized as additional market lee under the uttar pradesh krishi utpadan mandi (amendment) ordinance, 1983 (u.p. ..... accordingly, the samitis were considered as 'local authorities' and were exempted from the clutches of income-tax act by virtue of section 10(20) of the income-tax act prior to 1-4-2003 when section 10(20) was amended,30. .....

Gwalior Sugar Co. Ltd. Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : [1997]224ITR321(MP)

..... section 40a(5)(a)(ii), as it stands prior to amendment which has been omitted deals with expenses or payments not deductible in certain circumstances, reads thus :' (5)(a) where the assessee - (i) incurs any expenditure which results directly 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 ..... than a recognised 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)), to effect an assurance on the life of the assessee or to effect a contract for an annuity : provided that nothing in this clause shall apply to, -- (i) the value of any medical treatment provided to an employee or any member of his family in any hospital maintained ..... cit : [1989]178itr415(mp) decided on october 1, 1987, wherein this court has observed that the tribunal placing reliance on a decision of the punjab and haryana high court in cit v. .....

Syed Fazal Pookoya Thangal Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : AIR1993Ker308; II(1993)DMC285

..... if payment of maintenance in such cases is anathema to wakf, equally the outgoings provided by sub-clauses (c) and (d) of sub-section (3) of section 46 namely payment of salary and allowances to the secretary and staff of the board, and of travelling allowances to the chairman, members, secretary and staff of the board should also be violative of articles 25 and 26, which is plainly unacceptable. ..... i shall refer to the provisions of the act, as they stood before the amendment by act 69 of 1984, which act, it was agreed, has not come into force. ..... have not enough means to pay the maintenance ordered by the magistrate or the other relatives have not the means to pay the shares of those relatives whose shares have been ordered by the magistrate to be paid by such other relatives under the proviso to sub-section (1), the magistrate may, by order, direct the state wakf board established under section 9 of the wakf act, 1954 (29 of 1954), or under any other law for the time being in force in a state, functioning in the area in which the woman resides, to pay such ..... for the first time in the history of this state the jurisdiction under section 4(2) of the muslim women (protection of righs on divorce) act 25 of 1986 (the act) was invoked when the judicial magistrate of the first class, perinthalmanna passed order on september 30, 1992, directing the kerala wakf board to make payment of maintenance to one jameela, daughter of chenangara avaran, at the rate of rs. .....

Gulab Dhar Pandey Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2009(85)AWC1831

..... intermediate education act (hereinafter referred to as 'act') and payment of salaries act, 1971 are applicable ..... by the authorized controller shall remain stayed.5. ..... affidavit explaining as to why the elections which were announced on 24.5.2008 had been postponed even when there was no interim order granted by the high court and further when the said election was postponed then on what basis he has changed the list of members which were earlier found to be 46 life members and one founder member and now the list is of only 10 members.considering the facts and circumstances of this case, it is directed that the elections in pursuance of the order dated 15.10.2008, passed ..... appellant and other life members filed a list of valid members before the district inspector of schools, mirzapur and stated that there are only 9 life members of the institution, who alone are entitled to be allowed to participate in the election. ..... it appears that the scheme of administration was amended by the deputy director of education, 5th region, varanasi .....

Dabur India Ltd. Vs. Delhi Administration and ors.

Court : Delhi

Reported in : 48(1992)DLT660; 1993(44)ECC101

..... conditions no 2 and 3 of the license issued provided for employment of excise staff for supervision of the operations of manufacture and storage of spirit as well as for payment of salary and allowance to staff so posted. ..... a combined reading of the above acts, the petitioners contend, covers and regulates the entire field in relation to the ayurvedic preparations in question, commencing from the point of manufacture, to the point of transit and further to the point of possession and sale by the dealer to persons and, thereforee, the provisions of the excise act and the isp rules in effect, stand superseded or repealed. ..... the court repelled this argument by referring to the following extracts from the judgment in synthetic & chemicals case:the position with regard to the control of alcohol industry has undergone material and significant change after the amendment of 1956 to the idr act. ..... a 1940 on the one hand and the 1989 rules on the other. ..... in that case the petitioners were manufacturing similar ayurvedic preparations and they sought to challenge rajasthan intoxicating spirituous preparations (import export, transport, possession and sales) rules, 1989 which had been issued' under the rajasthan excise act, 1956. ..... 1989. .....

Seshasayee Bros. (Travancore) Private Ltd. Vs. Commissioner of Income- ...

Court : Kerala

Reported in : [1971]82ITR442(Ker)

..... the supreme court held that the proper test to be applied in such a case is :'..was the payment made as a matter of practice which affected the quantum of salary or was there an expectation by the employee of getting a gratuity or was the sum of money expended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business ?'12. ..... the appellate assistant commissioner in his order, annexure 'b', has relied on the fact that the resolution of the board of directors sanctioning payment of gratuity to shri varugis was passed only on march 19, 1963, and that the amendment to the articles of association of the company was made only on may 11, 1963. ..... varugis was an admissible deduction under section 37 of the act for the purpose of computing yearly profits and gains, for assessment to income-tax, each year is a separate and self-contained period of time and losses and expenses incurred before its commencement or after its expiry cannot be the subject of any allowance in assessing the income of that particular year. ..... subsequently, article 89 of the articles of association of the company was amended on may 11, 1963, by providing that 'the directors will be entitled to and eligible for the provident fund or any other benefit other than bonus on the same scale and in the manner in which this benefit is enjoyed by the other members of the staff of the company from time to time'. .....

Shri Safal Kelvani Mandal and ors. Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (1984)2GLR1488

..... 1899 of 1979 that at the time when it was decided to implement the pay-scales recommended by the desai pay commission to the staff of private primary schools a number of petitions were filed before this court seeking appropriate writs, orders and directions against the payment of salaries and allowances etc. ..... the grounds on which the rules and circulars have been sought to be challenged are as under:(1) the regulations prescribed in the amended schedule 'f' by the gujarat amendment rules, 1978 seeking to govern the conditions of services of the teachers in private schools, including the pay and allowances, the discipline and conduct and the retirement benefits, are ultra vires the bombay primary education act, inasmuch as the act does not contemplate, much less provide in that behalf. ..... in such a situation the earlier act, after the amendment is to be read and construed as if the altered words had been written into the earlier act with pen and ink and the old words scored out so that thereafter there is no need to refer to the amending act at all. ..... : [1956]1scr603 the effect of an act amending the earlier act has been stated as under:it is perfectly true that whenever an amended act has to be applied subsequent to the date of the amendment the various unamended provisions of the act have to be read along with the amended provisions as though they are part of it. .....