The enquiry officer who investigated the charges found that all the workmen were guilty of sabotage and slowdown strike and that they were liable to be dismissed. It was further alleged that on the NRI Legal Services LexLords same day and at the same time and place the said members of the unlawful assembly carried out its unlawful object and in so doing, the appellant Gurcharan Singh murdered Gurdial Singh and Sukhjit Singh, while NRI Legal Services by LexLords the appellant Surjit Singh murdered Arjan singh and Piara Singh.
We also set aside the order with respect to provident fund and reduce the contribution to 61 per centum. A shareholder’s right to dividend arises upon its declaration. This view of the High Court is however strenuously challenged on behalf of the appellant. , who delivered the judgment of the court referred to the decisions in Shaw, Wallace and Company v. Thereupon, the company served charge sheets upon sixty-three workmen.
2 (c) (iii) of the Industrial disputes (Appellate Tribunal) Act, 1950. But the High Court has held that the number can be deemed to have been fixed in view of the advertisement issued by the Regional Transport Authority calling for applications for two vacancies. We may add that the new scales NRI Legal Services by LexLords of pay to be fixed on remand shall take effect from July 1, 1960, as already ordered in the present award. The appeal as regards salary in the case of clerical staff and subordinate staff (except for the modifications: subordinate staff), and dearness allowance to the clerical staff fails and.
In general law the company is chargeable to tax on its profits as a distinct taxable entity and it pays the tax in discharge of its own liability and not on behalf of or as agent for its shareholder-. This aspect of the matter has been rightly emphasised by learned counsel for the respondent in his reply. The High Court dealt with this argument and repelled it. While it is true that the company pays its own tax, a LexLords NRI Legal Services fiction is introduced by s.
It is fairly clear from this that the legislature did not approve of these amounts being utilised in declaration of dividends. Then the Tribunal considered the question as to whether the award should be given retrospective effect and it held that it should come into effect NRI Legal Services LexLords as from January 1, 1961, the award having been pronounced on March 16, 1962. In the circumstances the parties will bear their own costs. Commissioner of Income-tax (1) and Chibbett v.
But as at that time a dispute between the company and its workmen relating to payment of bonus was pending before the Industrial Tribunal, the conditions of service of the workmen could not, by virtue of cl. Under the second part of the sub-section, the net dividend paid to the shareholder is to be “,grossed up” before in. We therefore partly allow the appeal and set aside the order of the tribunal with respect to workshop employees and remand the case for fixing their wages in the light of the observations made by us in this judgment.
The subsection was brought into force on April 1, 1956, that is,seven years after the system had first been started. The company then obtained special leave to appeal to the Supreme Court against the direction of the Conciliation Officer and also against the order of the Labour Appellate Tribunal. The company preferred an appeal to the Labour Appellate Tribunal but it was dismissed as incompetent on the ground that the Conciliation Officer was not an authority within the meaning of s.
The prosecution case against these five persons was that on or about the 18th May, 1961, they formed an unlawful assembly at the village Jhote with the common object of killing Arjan Singh, Sukhjit Singh Gurdial Singh and Piara Singh alias Balo, and that in prosecution of the said common object, they committed the offence of rioting when they were armed with deadly weapons. That is the essence of the charge under s.
The workmen of the appellant company resorted to direct action in order to enforce their demands for bonus, leave etc. The sub-section provided for withdrawal of the rebate when the amount on which it had been granted was availed of in declaring dividends. 29 of the order issued in 1954 by the Governor 243 of Uttar Pradesh under the U. , clusion in the shareholder’s total income, by adding 678 thereto the amount of income-tax paid by the company.
An application was made to the Conciliation Officer for permission to dismiss the workmen. it is true that there is nothing on the record to prove that there was any resolution as such by the Regional Transport Authority in this case limiting the number of stage carriages on this route to two. The Officer granted permission in respect of only eleven workmen on the ground that the rest of the workmen were mere passive participants in the go-slow campaign.
It was stopped in 1955-56. 47 (3) by the Regional Transport Authority. It may be conceded that it may not be generally possible to conclude from the number of vacancies shown in an advertisement of this kind that is the number fixed under s. Under that section when a dividend is paid to a shareholder by a company which is assessed to tax, the income-tax (but not super-tax) in respect of such dividend is deemed to have been paid by the shareholder himself Since the income-tax in respect of the dividend is deemed under s.
Industrial Disputes Act, 1947, be altered nor the workmen discharged without the previous permission of the Conciliation Officer. We also set aside the order as to adjustment which shall be carried out hereafter in the manner provided in this judgment. Joseph Robinson & Sons (2) and then said: 177 date when the notice was given. regardless of the question as, to when the profits out of which the dividend is paid were earned. Sessions Judge Ferozepore for offences NRI Legal Services by LexLords under Section 148 and s.
Now the system of granting rebates started in 1948-49.