CiteTEXT
...— Advancement of object of general public utility — Applicability, scope and meaning of the exclusionary clause:
“not involving the carrying on of any activity for profit” — Legislative history and...of the poor, education, medical relief and the advancement of any other object of general public utility “not involving the carrying on of any activity for profit”. Clause 3(a) of the Memorandum of...that the objects for which the assessee was established did not fall within the category denoted by the words “advancement of any other object of general public utility” since some of the objects were...
...of general public utility, but nothing contained in clause (i) or clause (i-a) or clause (ii) shall operate to exempt from the provisions of the Act that part of the income of a private religious trust...is whether the purposes for which the assessee stands incorporated are objects of general public utility, within the meaning of the expression “charitable purpose” in Section 4(3...not rendered any the less an object of general public utility. It may be remembered that promotion and protection of trade, commerce and industry cannot be equated with promotion and protection of...
...investment”. The company offers three schemes, the principal of which is the Endowment Certificate Scheme. Under this scheme, a subscriber is required to pay a fixed annual subscription for a fixed...is the face value of the Certificate. The subscriber is also entitled to be paid a guaranteed fixed bonus. For example, an annual subscription of Rs 77 for 10 years will fetch the subscriber at the end...of the 10 year period a sum of Rs 1000 as endowment sum and a turn of Rs 100 as bonus, making a total of Rs 1100. If any instalment, that is, any amount of annual subscription is not paid within the...
...definitions of “industry”, “industrial disputes”, “workman” and “employer”, every hospital is to be regarded as an industry. All that has been provided is that an “industry” may be notified as a public utility.... Examining the content of the definitions this Court came to certain conclusions and held in their light that a non-proprietary members' Club was not an industry.8. The reasoning in...be declared to be public utility services under sub-clause (vi) of clause (n) of Section 2 of the Act. It is claimed that this is a legislative determination of the question whether hospital is an...
...spell out the broad objects and there is no doubt that they fall within the sweep of the expression ‘the advancement of any . . . object of general public utility’ as set down in Section 2(15) of the...AIR 1965 SC 1281, (1965) 1 SCR 565, (1965) 55 ITR 722 one may readily state that the Chambers advance objects of general pub...other object of general public utility not involving the carrying on of any activity for profit.”The obvious change as between the old and the new...
...employed in the naval, military or air service of the Government.”Corresponding definitions of “trade dispute” and workman” are found in Section 8 of the...words employed in the definitions, but the get-up and context are also relevant for ascertaining what exactly was meant to be conveyed by the terminology employed. As observed, by Lord Atkinson...Act was enacted, and it is consequently necessary to give the terms employed in the Act referring to such disputes a wide an 311 import as reasonably possible. Do the definitions of “industry...
...with under Section 7 of the Code, in which the adjudicating authority has to ascertain the existence of a default on the basis of the records of an information utility or other evidence furnished by...recorded in a registered information utility (referred to as the IU) as described in Section 4.3 (or on the basis of other evidence). The default can be to any financial creditor to the entity, and not...“undisputed bill” which may be filed at a registered information utility as requirement to trigger IRP. The Code does not require the operational creditor to propose a registered insolvency professional to...
...members, temporary members, garrison members, independent lady members, etc. The resident members pay an entrance fee of Rs 300 and Rs 20 per month as subscription. Garrison members and independent lady...members do not pay any entrance fee and their subscription is Rs 10 per month. Guests, both local and from outside, are admitted subject to certain restrictions as to the number of days on which they....”These definitions have been before this Court on many occasions and we have reached a point when one can say that at least some attributes of “industry” and “industrial disputes” may be taken ...
...covered by “public utility”. Public purpose is to be understood in the light of the definitions given by the Supreme Court and other courts sever since the enactment of the Constitution. Under these...or project of public utility or the acquisition of any property for such execution, by the Government or any corporation owned or controlled by the government.”Therefore, it is...particular acquisition is being made for a project or execution of any work or project of public utility. Article 31(2) of the Constitution provides that no property shall be...
..., which has recognized the public utility of this impulse, and granted tax exemptions. Indian income-tax laws have favoured charities, even granted preferential treatment since 1886. The law, while...last - or the residual purpose included by the definition - is “advancement of any other object of general public utility” (hereafter referred to as “GPU category”), which is the subject of...” includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but nothing contained in clause (i) or clause (ii) shall operate to exempt from the...
... http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 9
PETITIONER:
BABU BARKYA THAKUR
Vs...definitions of the expressions com- pany ' and 'public purpose' contained in s. 3 of the Act that the former is used in a very comprehensive sense and the latter is used in its generic sense including...utility projects like dams, hydroelectric projects, roads, railways, industrial plants and housing projects, both in the public and private sectors, which constitute the core of the several five year plans...
...) it was provided that “charitable purposes includes relief of the poor, education, medical relief and the advancement of any other object of general public utility………………”5. It has...Act regarding charitable trusts and institutions has not been included in section 11(1) of 1961 Act, but finds a place in section 2 of the Act among the definitions...utility, not involving the carrying on of any activity for profit (the words newly added being those extracted by us in italics). Therefore, on account of this difference, the assessment for the year...
...Subscription Fee are payable by all the members at the rate specified, despite the fact, whether they have utilized the resort or not, and that AMC and utility charges are payable by the members even if...consideration of entire evidences concluded that the unilateral decision of imposing Annual Subscription Fee by which Annual Maintenance Fee and utility charges were clubbed together, is against the terms and...was also informed about change in structure of plan clubbing the utility fees and Annual Maintenance charge into the single payment called Annual Subscription Fee through Ext.D1. The conditions in...
...provided a new definition of the word “industry” with exclusion of certain public utility services and welfare activities, the unamended definition should be construed and understood with the aid of the....3. Law, especially industrial law, which regulates the rights and remedies of the working class, unfamiliar with the sophistications of definitions and shower of decisions, unable to secure exp...drafting is vagarious, definitions indefinite and court rulings contradictory. Is it possible, that the legislative chambers are too preoccupied with other pressing business to listen to court signals...
...regarding the number of applications received and subscription amount received, date of opening and closing of subscription list of OFCDs, number and list of allotees, etc.13...essentially, were debentures and the Saharas had designed OFCDs to invite subscription from the public at large through their agents, private offices and information memorandum. SEBI concluded that...characterised as an invitation to the public for subscription of shares or debentures. The learned Senior Counsel also pointed out that the filing of the prospectus or the administration of Section 62...
...) also carries like definitions.21. Once a concern is found to be a public utility, at least two consequences follow. One is a general duty to serve which is...High Court held:(i) The ONGC is a public utility undertaking and has a duty to supply gas to anyone who requires it so long as there is enough supply available...enforceable.However, in view of its finding that the ONGC is a public utility undertaking, the court took the view that it should supply gas to the respondents subject to...
...forest’ in the KLR Act, it is necessary that we should set out hereunder both the definitions placed alongside with each other:The Kerala Private Forests (Vesting and Assignment.... Definitions.— In this Act unless the context otherwise requires—
2. Definitions.— In this Act unless the context otherwise requires—
(f) ‘private forest’ means...products of the land which have some utility either for consumption or for trade and commerce including forest products such as timber, sal and piyasal trees, casuarina plantations, tendu leaves, horranuts...
...behalf of the Congress; to receive self-spun yarn as subscription to the Congress and to issue certificates and to do all the things that may be considered necessary for the furtherance of its objects...object one of general public utility. At most only a section of the general public could benefit from1 it.
11. On the reference coming before the High Court in Bombay, constituted by the...purposes on the basis of the statutory provision that "charitable purposes" includes relief of the poor, education, medical relief and the advancement of any other object of general public utility. It...
...of any other object of general public utility."
The facts stated in the reference can be summarised as follows: The appellant was formed in the year 1925, and had its origin in a...khaddar service, to act as agency on behalf of the Congress to receive self-spun yarn as subscription to the Congress and to issue certificates and to do all the things that may be considered...relief of the poor, nor was the object one of general public utility. At most only a section of the general public could benefit from it. On the reference coming before the High Court in Bombay...
...12AA(3) of the Act that the statement of income and expenditure revealed that the assessee derived income from the following activities:1. Subscription2. Rent for hiring...; however, the matches conducted did not go to the extent of “advancement of any other object of general public utility”. The Tribunal also pointed out that the activities did not come within the...conceptual framework of charity, vis-a-vis the activity of general public utility as given under section 2(15) and the activities were all commercial in character. Thus, the matches conducted were not...