Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: form 3cd :: cpt :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: due date for vat payment :: VAT Audit :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: Central Excise rule to resale the machines to a new company :: VAT RATES
 
 
« News Headlines »
 Income-tax (17th Amendment) Rules, 2017
 GST: One nation, one market, one tax
 Ready or not, businesses brace for biggest-ever tax reform
 Ready or not, businesses brace for biggest-ever tax reform
 Make your inventory and invoicing software GST Ready from Binarysoft
 Filing income-tax returns gets simpler for salaried persons
 Ten rules you must follow while filing income tax returns
 Reforming the income tax tribunal
 How the new system might impact consumers and businesses
 10 ways you get benefited from filing your tax return
 Returns under CGST Act,2017 with Rules

Denying gratuity under Act is legal only if there is termination: HC
August, 16th 2007
Only when an employer made a positive termination of employee and took stand of forfeiting gratuity payable to him, the concerned appellate authority could adjudicate such forfeiture in terms of Section 7(4)(a) & (b) of Payment of Gratuity Act, Madurai Bench of Madras High Court ruled.

Mr Justice K. Chandru, who heard a petition from Mr M. Abdul Rowther, employee of Sarguna Vaidhyasalai, Tirunelveli, challenging order dated 7.6.2004 of the Joint Commissioner of Labour, Madurai (Appellate Authority under the Gratuity Act), rejecting his claim of entitlement of gratuity, said that when right of employer was not asserted at time of termination, and appellate authority having gone into issue, question of forfeiture did not arise.

According to the petitioner, his service was orally terminated by employer. The Controlling Authority (Asst Labour Commissioner, Tirunelveli) computed gratuity in favour of petitioner. Employer filed an appeal under Section 7(7) of the Act, which was allowed by the Appellate Authority (Jt Commissioner of Labour, Madurai).

The judge held that invoking Section 4(6) arose only when the petitioner was terminated for any which involved wilful negligence or causing damages to the employer. Stand of the employer was that they never terminated the service of petitioner. Therefore, to raise such a plea before the Controlling Authority did not arise. The order of the Appellate Authority was, therefore, set aside, and a writ petition was allowed.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions