that the gift, was voluntary is clear but it is not quite clear how the amount can be said to be relatable to the office held by the recipient. The scheme of the two Articles NRI Legal Services LexLords is that the surplus is to be allocated first to the shareholders for the percentages prescribed, and then to the policy-holders, and by Art. Nirula is the Secretary of the Association whose membership is open to both Hotels and Restaurants. 7 of the Act was not held applicable to the sum of Rs. NRI We are not impressed by this argument.
Thus, the situation of the Restaurants and the Hotels which have been included in the present reference shows that they are carrying on the same business in about the same locality and it is desirable that terms and conditions of service of the employees working in them should, as far as possible, be uniform. This decision does not throw any light on the other question whether advantage to the deceiver without a corresponding loss to the deceived would satisfy the second ingredient of the expression “intent to defraud”.
17A(4) or the Industrial Disputes Act, 1947 (No. Technically -speaking, this direction cannot be said to be retrospective because it takes effect from a date subsequent to the date of the reference. It is significant that the history of industrial adjudication in respect of catering establishments in New Delhi shows that restaurants and hotels have been grouped together for the purpose of one adjudication in the past. It is true that it might have been possible to classify these restaurants according to the extent of their custom and their general financial position and standing in the trade : but no material has been produced before the Tribunal in that behalf and no attempt appears to have been made to suggest to the Tribunal that it would either be po- ssible or appropriate to make any such classification.
Even according to the case of the 194 respondent the amount was NRI paid about two years after the assessee had ceased to be an employee of the Maharajah or the State and immediately on his ceasing to be the Dewan of Bhavnagar State, the Maharaja had granted him a pension from out of the public funds for his services to the State as Dewan and for services rendered to the Maharaja and his family a handsome and a generous monthly pension of Rs. Such uniformity is not only conducive to peace and harmony amongst the employees and their employers, but would be 871 helpful to the managements themselves because it would tend to avoid migration of labour from one establishment to another.
In fact, some of the Restau- rants in the present proceedings were included in that reference. “The expression, “intent to defraud” implies conduct coupled with intention to deceive and thereby to injury in other words, “defraud” involves two conceptions, namely, deceit and injury to the person deceived, that is, infringement of some LexLords NRI Legal Services right possessed by him, but not necessarily deprivation of property. 14 of 1947), it is open to the Industrial Tribunal to name the date from which it should come into operation, and in cases where the Indus- trial Tribunal thinks that it is fair and just that its award should come into force from a date prior to the date of reference, it is authorised to issue such a direction.
5,00,000/-, in my opinion, as that sum was not paid by the State, the former employer, to the Dewan, its employee out of the public funds for services rendered, but was paid by the Maharaja personally from his personal funds to the assessee in token of affection and regard to him and his family and not with reference to any services rendered to him. Pathak is not justified in attacking the award on the ground that in approaching the problem, it has considered all the establishments together.
Dulat; amongst them were 3 Hotels and 11 Restaurants. ” Explanation 2 to sub-s. It appears that in 1950, a similar industrial dispute in respect of 14 catering establishments was referred to Mr. Shareholders’ Dividend Account. Besides, there is no doubt that though the nature of the service rendered by Hotels is in some particulars different from that of the Restaurants, both the establishments are constituents of a catering trade. Picture and the Mill supplying aid the Province receiving the supply (I am avoiding the words seller & buyer since that is the point to decide) arranged the rest of the affair including the issue of despatch instructions regarding the quantity and the quality to be sent to different areas and the payment of price.
It will be noticed that all the Restaurants included in the refe- rence, except the Delhi Restaurant which is situated at Karolbagh, work in Connaught Place, and Claridge’s Hotel is situated in Aurangzeb Road which is also an important locality. To maintain a reserve account for payment of dividends, Articles 116 and 117 provide that out of the surplus shown in the valuation Balance-Sheet, interest on the paid-up capital at the rate LexLords NRI Legal Services of 6 per cent per annum for each of the years covered by the valuation period and of a ten per cent share of the remaining surplus shall be set apart and be carried over to the .
That is why we think Mr. The categories of workers into unskilled, semi-skilled and skilled also appear to us to be fully LexLords NRI Legal Services justified, and on the material adduced on the record, no case has been made out against the said categories either. ” This view is in accord with the English decisions and that expressed by the Full Bench of the Madras High Court.