The nomenclature that the legislature had ascribed to the tax did not determine either the nature of the levy or its true and essential character. The tax had been labelled as the water tax or a sewerage tax simply because it was imposed by the Jal Sansthan constituted under the UP Water Supply and Sewerage Act. That did not alter the nature of the levy which in substance was a tax on lands and buildings within the meaning of Entry 49 of List II of the Seventh Schedule.
The workmen working in the Dewas factory of the appellant were transferred to Chopanki, District Alwar. Being aggrieved the workmen made a reference of the same to the Labour Court claiming that the employer has transferred them without any justifiable reason and such transfer amounts to illegal change under section 9A of the Industrial Dispute Act, 1947.
V. Anantha Raju Vs T.M. Narasimhan (Supreme Court of India) Section 91/92 Evidence Act- Written instruments are entitled to a much higher degree of credit than parol evidence Recently, Judgement dated 26th October, 2021 [in the matter of V ANANTHA RAJU & ANR V T.M. NARASIMHAN & ORS. (Civil Appeal No. 6469 of 2021)] has […]
V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) When will the clock for calculating the limitation period run for proceedings under the IBC? The Insolvency and Bankruptcy Code 2016 (‘IBC’) envisages a comprehensive dispute resolution process in Chapter VI. The NCLT is the empowered ‘Adjudicating Authority’ under Section 60 of […]
Punjab State Civil Supplies Corporation Limited (Punsup) & Anr. Vs Ganpati Rice Mills & Anr. (Supreme Court of India) The issue in the present appeal is limited to rate of interest. The Arbitrator had granted interest at the rate of 18% per annum from 01.01.2003 till the date of realization. On consideration of the objections […]
Civil court lacks jurisdiction to entertain a suit structured on the provisions of the Industrial Disputes Ac. The decree favouring the plaintiff is a legal nullity and the finding of the High Court to this extent is upheld.
D.K. Agrawal Vs Council of Institute of Chartered Accountants of India (Supreme Court of India) Hon’ble Supreme Court held that the Council of Institute of Chartered Accountants of India (Respondent) needs to necessarily record reasons in its report as to why a CA must be de-registered. It has been held that the Respondent needs to […]
CIT Vs Mohammed Meeran Shahul Hameed (Supreme Court) On a fair reading of subsection (2) of Section 263 it can be seen that as mandated by subsection (2) of Section 263 no order under Section 263 of the Act shall be ‘made’ after the expiry of two years from the end of the financial year […]
In a case relating to compassionate appointment, the Supreme Court held that retrospective seniority cannot be claimed from a date when an employee is not even borne in service.
The decision of the Labour Court should not be based on mere hypothesis. It cannot overturn the decision of the management on ipse dixit. Its jurisdiction under Section 11A of the Act 1947 although is a wide one but it must be judiciously Judicial discretion, it is trite, cannot be exercised either whimsically or capriciously. It may scrutinize or analyse the evidence but what is important is how it does so.
