Sunday, October 18, 2009

Strike or lockout - illegal

A strike or a lock out shall be illegal if -a) it is commenced or declared in contravention of Section 22 or 23 of Industrial Disputes Act 1947b) It is commenced in contravention of an order made under sub section 3 of section 10 or sub section (4A) of Section 10AIn the T.K.Rangarajan vs Government of Tamil Nadu &others Hon'ble Supreme court has held that the Government and employees in public sector undertaking cannot go on strike since they have neither fundamental, statutory, moral right nor equitable justification to resort to strikeIn the case of Audeo India Ltd vs Audeo India Employees Union & others 1990, the Hon'ble Hight court of madras pointed that no doubt the right to strike as a mode of redress of legitatimate grievance of the workmen is recognised in Industrial Disputes Act, 1947 and as such it is not fundamental right.In the case of Bombay Deying & Mfg co, and others vs Mumbai Mazdoor Sabha and others 1987 the Hon'ble Bombay High court held that if the workers have no intention to carry out the work, they cannot use the place of work or premises as a matter of right. The employer has a right to tell the workmen indulging in sit in strike not to enter the premises in case they have no intention to carry their duties and the employer can also insist for undertaking of good behaviour from workers before allowing them to enter the work place. However obtaining such an undertaking is not very safe on the part of the employer since the workers can contend that the employer has resorted to lock out

Road blocks for GST

Kindly read the item appearing in 27th September 2009 for possible road block for implementation of GST

Roadblocks in GST: Some states oppose giving up local taxes
PRESS TRUST OF INDIA New Delhi, 27 September
The Centre’s efforts to introduce the proposed Goods and Services Tax (GST) from April 1 next year has hit roadblocks, as some states do not want local levies like purchase tax and octroi merged in the new indirect tax.
GST is expected to subsume most of the taxes levied by the Centre like central excise and service tax, and those charged by the states such as VAT, purchase tax, octroi and others.
However, a finance ministry official said, “Some states like Punjab and Haryana are opposing this, as they do not want to remove the purchase tax on agricultural products as they are a major source of income for them, while others like Maharashtra do not want to do away with octroi.” Purchase tax is levied by some states on agricultural produce when purchased from the state and taken to some other state, while octroi is levied on various articles brought into adistrict for consumption.
Moreover, states are worried about their fiscal autonomy, as there is an unsaid distrust between the Centre and the states on financial matters.
Madhya Pradesh Finance Minister Raghav Ji has expressed apprehensions that GST would take away the fiscal autonomy of states by tinkering with state tax rates.
While states have decided that there will be two basic rates of GST, the Centre is yet to take acall on this issue.
The Empowered Group of state finance ministers will meet Finance Minister Pranab Mukherjee on October 8 to decide on the goods and services to be included in the new tax system, only after which tax rates could be decided.
The Empowered Group has set up a joint working group, comprising state finance secretaries, commissioners of taxes and Union finance ministry officials, to suggest constitutional amendments and a model GST legislation to pave the way for introduction of the new indirect tax system.
The group is expected to give a report to the Empowered Group within three months, Group Chairman Asim Dasgupta had said earlier.
Dasgupta had also pointed out that the intention as of now is to keep every state on board to implement GST, unlike VAT when many states did not join the new state tax from the beginning.
GST is expected to subsume most of the taxes levied by the Centre like central excise and service tax, and those charged by the states such as VAT, purchase tax, octroi and others

Admissibility of entries in the books of account

  The Bhartiya Sakshya Adhiniyam 2023 (Indian Evidence Act 2023) Section 28 deals with the admissibility of entries in the books of accoun...