According to them the notification (1) [1952] INSC 11; [1952] S. 9, 10 and 1 1 of the Saurashtra State Public Safety (Third Amendment) Ordinance, 1949 (66 of 1949) and the notification issued under it. The first important enactment for the settlement of disputes was the Bombay Industrial Disputes Act, 1938 which created an Industrial Supreme Court advocates. The envelope containing the cheque was properly addressed to the plaintiff, but was not registered. The respondent invoked the jurisdiction of the High Court of Kerala at Ernakulam under Article 226 of the Constitution assailing the demand of luxury tax imposed on a building that consists of 13 residential apartments.

59,026 in the total income of the assessee and assessed him on it for the assessment year 1945-46. 59,026 in the firm of Assar Syndicate in which I am a partner. They would therefore include all payments made from time to time to a workman during the course of his employment as such and not merely the starting amount of wages at the beginning of his employment. Mahajan, Chandrasekhara Ayyar and Bose, JJ. Chamarbughwala (2) in connection with a statute which was held not to be interference with trade, commerce or intercourse as such but to save it from anti-social activities.

The dictionary meaning of the term in the Concise Oxford ]Dictionary is also the same, viz. The State of Saurashtra (1). The Industrial Disputes Act, 1947, is the first effective measure of All-India applicability for the settlement of industrial disputes. , " Amount paid periodically, especially by the day or week or month, for time during which workman or servant is at employer's disposal ". , in State of Bombay v. The next decision to which reference must be made is Kathi Raning Rawat v.

The Tahasildar who is the competent statutory authority under the Kerala Building Tax Act, 1975 (for brevity the Act) imposed luxury tax on the building on the base of Section 5A of the Act vide order dated 1. The majority decision in that case upheld the validity of ss. The Act had limited application and the Court was not charged with the responsibilities of fixing and regulating wages. " Similar definition of " wages " is to be found in the Minimum Wages Act, 1948, also.

The Income-tax Officer then issued and served upon the assessee notices under ss. Section 20 of the Code of Civil Procedure reads thus : The Code of Civil Procedure, 1908 contains the provisions under section 20 with respect to institution of the suits where defendant resides or cause of action arose. The rates of wages and scales of wages are two different expressions with two different connotations. " Wages " have been defined in the Industrial Disputes Act, 1947, to mean "all remuneration capable of being expressed in, terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to a workman in respect of his employment or of work done in such employment.

It appears from the record that these notices were complied with, but on February 26, 1951 the Income-tax Officer included the sum of Rs. 22(4) and 23(2) of the Act asking him to produce his books of account and to tender any evidence he cared to lead. , and three other learned judges of this Court took the view that the preamble to the Act gave a clear indication about the policy underlying the Act and the object which it intended to achieve, that the classification on which the impugned provisions were based was a rational classification, and that the differentia on which the classification was made had a rational nexus with the object and policy of the Act.

During the war State intervention in the settlement of industrial dis- putes became necessary, and numerous adjudicators were appointed to adjudicate on trade disputes under the Defence of India Rules. 34 of the Act calling upon the assessee to submit his return. " The history of wage-fixation in India is a very recent one. Under this Act various Tribunals have passed awards regulating wages in a number of important industries.

This notice was served on the assessee on March 3,1950, and in answer thereto, the assessee submitted a similar return on March 14, 1950 showing the same income and adding the same footnote. There was practically no effective machinery until the last war for the settlement of industrial disputes or the fixation of wages. " My wife has sold her old ornaments and deposited the sum of Rs. Upon December 24 the defendants posted a cross cheque made payable to the plaintiff or his order; and with the cheque was sent a form of receipt for signature by the plaintiff.

" The Income-tax Officer did not act on this return, but on February 27, 1950 he issued a notice purporting to be under s. 2003 in Ref B4-6435/03 whereby he had measured the plinth area of all the residential apartments and computed the tax treating the same as a singular building. 246 1896 the goods in question to the defendants and on the same date an invoice was sent to the defendants under which the defendants were entitled to discount if the payment was made within 14 days.