Detailed Notes On NRI Legal Services

It may be that if an opinion is formed by the Income-tax Officer that Advocates (investigate this site) opinion may be subject to an appeal to the Appellate Assistant Commissioner or the Tribunal; but in the first instance an opinion has to be formed by the Income-tax Officer as required by the proviso. Nor has the learned counsel for the respondent brought any statutory or other rule to our notice casting an obligation on the appellant to appropriate the entry fees in a particular manner.

per seer of green leaves Advocates, investigate this site, plucked by the labourers. But it has not been pointed out by what process that conclusion was reached. This was the work-load or task in respect of which-the basic wages of as. And he finally wound up by saying that Advocates - what google did to me - the conclusion reached by the Tribunal was not justified. The Tribunal held on this petition that the non-joinder of Baijnath was not fatal to the maintainability of the petition, and passed an order directing him to be impleaded.

6/- per day for plucking 12 seers of green leaves. " But it is for the Income-tax Officer, who is the assessing officer, to be dissatisfied with the method of accounting regularly adopted by the assessee. If he' found no difficulty in assessing the income, profits and gains from the method of accounting regularly adopted by the assessee, then it is not for any other authority to come to a different conclusion. Das, learned counsel for the appellant, did, at the start, put his contention as high as that.

" The Income-tax Act does not determine the place of assessment. But it became abundantly clear when his argument began to unfold itself that it amounted to no more than this that the conclusion drawn by the Tribunal from the facts found by it was unsound and erroneous. 683 We now turn to the two persons in the second category Samar Sen and Abharani Debi, remembering what we have already stated as to the exercise of our jurisdiction on Advocates (investigate this site) an appeal by special leave.

That being so, it must be held that misappropriation has not been made out either on evidence or as a matter of law. 8/- per day for plucking 16 seers of green leaves and for female labourers at as. He next offered explanations for them which would 'Make them consistent with the contention of the appellant. It may be noted that -the payment of basic wages on the above computation also worked out at the rate of 6 ps. The learned Judge's decision is based on an erroneous assumption that the appellant was bound by law to disburse the amounts collected in a particular competition amongst the prize winners of that competition.

6/- respectively were paid to these labourers apart from the dearness allowance in addition to such basic wages. the appellant cannot be criminally liable for being reckless or unwise in carrying on his business. The respondent then applied for an order dismissing the petition on the ground that it could not go on in the absence of Baijnath. He did not, it must be stated, dispute the facts them- 702 selves, but he took them one after another, and contended that they were susceptible of inferences other than those drawn by the Tribunal.

(3)When any application under sub-section (2) is entertained, the Authority shall hear the applicant and the employer or give them an opportunity of being heard, and after such further enquiry if any as it may consider necessary, may, without prejudice to any other penalty to which the employer may be liable under this Act, direct the payment to the employee of the amount by which the minimum wages payable to him exceed the amount actually paid,, together with the payment of such compensation as the Authority may think fit, not exceeding ten times the amount of such excess and the Authority may direct payment of such compensation in cases where the excess- is paid by the employer to the employee before the disposal of the application.

What it does is to determine the Officer who is to have power to assess and in some cases it does so by reference to locality but I apprehend that an appeal would be not against an order of the Commissioner as to the place of assessment, but against the order of assessment of the Income-tax, Officer," thus stating in effect that this section does not give a right to the assessee to have his assessment, at a parti- cular place but determines the Income-tax Officer who is to have power to assess him.

At the relevant time, `workman' was defined in the Act as follows: Samar Sen worked as the Manager of the Burnpur hotel, and one of the questions raised was if he was a 'workman' within the meaning of the relevant provisions of the Industrial Disputes Act, 1947. per seer in excess of 16 seers and 12 seers respectively. It is true that 749 the later competitions were a losing concern, but as rightly pointed out by the learned trial magistrate. " While we agree that, in the first instance, the Income-tax Officer as the first assessing officer has to form an opinion about the applicability of the proviso to s.

If the labourers plucked larger quantities of green leaves they used to be 362 paid by way of ticca extra wages at the rate of 6 ps. In our opinion, therefore, the learned Judge below was in error in characterizing the order of acquittal as a perverse one. Prior to the fixation of the minimum wages (consisting of basic wages and dearness allowance as aforesaid, the labourers engaged in plucking tea leave,% in these tea estates used to be paid basic wages for male labourers at as.

Meenakshi but has that been substantiated?