Equal Remuneration Act 1976 - Law Dictionary Search Results
Home Dictionary Name: equal remuneration act 1976 Page: 3 Page 3 of about 22 results (0.005 seconds)Partners of a firm
Partners of a firm, the status of a partner qua the firm with reference to the provisions of the Partnership Act, the concept of 'employer' and 'employee' and the importance of the definition of 'wages' as also various Indian and foreign decisions are clearly indicative of the principle that a partner who belongs to the class of employer cannot rank as employee because he also works for wages for the partnership. In common parlance the status of a partner qua the firm is thus different from em-ployees working under the firm. It may be that a partner is being paid some remuneration for any special attention which he devotes but that would not involve any change of status and bring him within the definition of employee. In a partnership firm, which is not a legal entity, each partner acts as an agent of the other. The position of a partner qua the firm is thus not that of a master and a servant or employer and employee which concept involves an element of subordination but that of equali...
Countervailing duty
Countervailing duty, is imposed when excisable articles are imported into the State, in order to counter-balance the excise duty, which is leviable on similar goods if manufactured within the State. So far as countervailing duty is concerned, the incidence of the impost is on the import of the excisable articles, i.e. at the time of entry into the State, S.K. Pattanaik v. State of Orissa, AIR 2000 SC 612 (613): (2000) 1 SCC 413. [Bihar and Orissa Excise Act, (2 of 1915), s. 27]Under s. 2A of the Tariff Act any article which is imported into India shall be liable to customs duty equal to the excise duty for the time being leviable on a like article if produced or manufactured in India. Such customs duty in addition to the duty under the Tariff Act is known as countervailing duty, Dunlop India Ltd. v. Union of India, AIR 1977 SC 597 (599): (1976) 2 SCC 241. [Indian Tariff Act, 1934, s. 2A]. See also State of Uttar Pradesh v. Delhi Cloth Mills, (1991) 4 SCC 454....
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