Newly Set Up Establishment
Legal definition for Indian law research
Definition
Newly set up establishment, the word 'establish-ment' is also found used in s. 3 and that section clearly indicates that an establishment may consist of different departments or undertakings and it is, therefore, not synonymous with 'undertaking' which has been defined, though in a different context, by this Court in Gymkhana Club Employees' Union v. Management, (1968) 1 SCR 742: AIR 1968 SC 554: (1967) 2 Lab LJ 720 to mean 'any business or any work or any project which one engages in or attempts as an enterprise analogous to business or trade'. The dictionary meaning of 'establishment' as given in Webster International Dictionary includes inter alia 'an institution or place of business, with its fixture and organised staff;
as, large establishment, a manufacturing establishment'. 'Establishment' therefore means the whole trading, business or manufacturing apparatus with a separate identifiable existence. This apparatus which is used for the purpose of carrying on trade, business or undertaking may change hands and pass from one owner to another. The workers operating this apparatus and working in it may change; new workers may take the place of old or come as additional workers. When the ownership of the establishment, which is nothing but another name for this apparatus, is transferred from one person to another, the establishment remains the same: merely its ownership is changed and it cannot be said to be a new establishment in the hand of the transferee, The Central Inland Water Transport Corporation Ltd. v. Their Workmen, AIR 1975 SC 1639 (1644): (1975) 4 SCC 348: (1975) Supp SCR 443. [s. 3(d), I.T. Act]
News. Spreading false news to make discord between the sovereign and nobility, or concerning any great man of the realm, was punishable by Stat. West. I., 3 Edw. 1, c. 34; 2 Rich. 2, st. 1, c. 5; and 12 Rich. 2, c. 11; but all these three Acts have been repealed by the (English) Statute Law Revision Act, 1887 (50 & 51 Vict. c. 59). As to spreading false reports during the Great War, see (English) Defence of the Realm Consolidation Act, 1914 (5 Geo. 5, c. 8), s. 1 (1) (c); and see SEDITION.
It means tidings, new information of recent events; new occurrences as a subject of report or talk, All India Reporter Karmachari Sangh v. All India Reporter Ltd., AIR 1988 SC 1325 (1329): 1988 Supp SC 472.
It means 'tiding; new information of recent events or occurrences, as a subject of report or talk', All India Reporter Ltd. v. State of Maharashtra, AIR 1983 Bom 201
as, large establishment, a manufacturing establishment'. 'Establishment' therefore means the whole trading, business or manufacturing apparatus with a separate identifiable existence. This apparatus which is used for the purpose of carrying on trade, business or undertaking may change hands and pass from one owner to another. The workers operating this apparatus and working in it may change; new workers may take the place of old or come as additional workers. When the ownership of the establishment, which is nothing but another name for this apparatus, is transferred from one person to another, the establishment remains the same: merely its ownership is changed and it cannot be said to be a new establishment in the hand of the transferee, The Central Inland Water Transport Corporation Ltd. v. Their Workmen, AIR 1975 SC 1639 (1644): (1975) 4 SCC 348: (1975) Supp SCR 443. [s. 3(d), I.T. Act]
News. Spreading false news to make discord between the sovereign and nobility, or concerning any great man of the realm, was punishable by Stat. West. I., 3 Edw. 1, c. 34; 2 Rich. 2, st. 1, c. 5; and 12 Rich. 2, c. 11; but all these three Acts have been repealed by the (English) Statute Law Revision Act, 1887 (50 & 51 Vict. c. 59). As to spreading false reports during the Great War, see (English) Defence of the Realm Consolidation Act, 1914 (5 Geo. 5, c. 8), s. 1 (1) (c); and see SEDITION.
It means tidings, new information of recent events; new occurrences as a subject of report or talk, All India Reporter Karmachari Sangh v. All India Reporter Ltd., AIR 1988 SC 1325 (1329): 1988 Supp SC 472.
It means 'tiding; new information of recent events or occurrences, as a subject of report or talk', All India Reporter Ltd. v. State of Maharashtra, AIR 1983 Bom 201
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.