However, the Board of Directors then convened subsequent meeting and in this meeting affirmed the earlier resolution, which had been passed in improper meeting. 38) This view was approved by this Court in High Court of Judicature for 39) The aforesaid principle of law of ratification was again applied by this case, the respondent was an employee of the appellant Corporation. The measure of compensation, however, varied from case to case, and the awards made in that behalf naturally were not always uniform.

Section 24-AA and the exemption notification must be construed by its plain and unambiguous language which indicate two separate situations in respect of which power to grant exemption is conferred by section 24-AA. It was also argued that even if the provision of law was not very clear and was susceptible to two interpretations, one which was more beneficial to the assessee had to be given effect to. 1983 had clearly chosen to grant exemption in respect of situation covered by sub-section 2(a) of Section 24-AA, alone, namely, in respect of agreements with foreign companies resulting in direct association or participation of the Central Government or the authorized person in the business of prospecting or extraction or production of mineral oils.

Shri Guru Krishna Kumar, learned senior counsel appearing for the Revenue, has countered the arguments advanced on behalf of the appellants by contending that the relevant provisions of the Surtax Act i. But it does appear that the determination of the quantum of retrenchment compensation was generally linked with the period of the past service rendered by the retrenched workman. In Rashtriya Mill Mazdoor Sangh and Gold Mohur Mills (2) the Labour Appellate Tribunal accepted the view that the quantum of compensation payable to retrenched workmen should be calculated at the rate of 10 days' basic wages plus dearness allowance for each year of service; and it also- held that no maximum limit should be put on this quantum, In the Bombay Gas Co.

25E of the Act and that the workmen at the factory were not entitled to claim lay-off compensation. Post mortem was conducted on the body of the deceased. , And Their Workmen(3) a detailed scheme was framed for the computation of the retrenchment compensation. During the investigation, statements of Suresh and Harish Chander Godara were recorded. ˜Ratification is the approval by act, word, or conduct, of that which was attempted (of accomplishment), but which was improperly or unauthorisedly performed in the first instance.

On these facts, the Court held, Even if it be assumed that the telegram and the letter terminating the services of the appellant by the Chairman was in pursuance of the invalid resolution of the Board of Directors passed on 16-12-1953 to terminate his services, it would not follow that the action of the Chairman could not be ratified in a regularly convened meeting of the Board of Directors. Therefore, it was open to a regularly constituted meeting of the Board of Directors to ratify that action which, though unauthorised, was done on behalf of the Company.

It is contended that though the Central Government has also been empowered to grant exemptions in respect of the situations covered by sub-section 2(b), namely, where only services are provided, yet, the Central Government while issuing the exemption notification dated 31. Harish Chander Godara mentioned that the registration number of the scooter, on which the assailant Udeyveer came, was HR 20G 1102. Ratification would always relate back to the date of the act ratified and so it must be held that the services of the appellant were validly terminated on 17-12-1953.

Investigation was conducted on the basis of the aforesaid FIR. (3) that existence of two jurisdictions does not necessarily imply that for all purposes of the Act, and particularly for payment of unemployment compensation, the factory and quarry must be treated as separate establishments ; and, (4) that on the facts of the present case the limestone quarry and the factory constituted one establishment within the meaning of cl.

37) The law of ratification was applied by this Court in Parmeshwari Board of Directors had terminated the services of the General Manager of a Company pursuant to a resolution taken by the Board at a meeting. It was not in dispute that the meeting had been improperly held and consequently the resolution passed in the said meeting terminating the services of General Manager was invalid. Situations where the foreign Company is providing services or making available plant or machinery though may be connected in the business of prospecting, extraction or production of mineral oils are clearly excluded from the purview of exemption by the notification in question, it is contended.

The clothes of the deceased, one fired bullet, one cartridge of fired bullet were seized along with certain other articles, on which CFL report was obtained. The plea of the assessee before the High Court was that in the absence of any claim by the assessee towards depreciation allowance, the assessing authority could not erroneously assume that such a claim would be untenable under the provisions of the Act and could not thrust the deduction of carrying forward depreciation allowance, when the assessee had chosen to have set off of unabsorbed investment allowance and it is the assessee whose option should prevail.

Those who had completed a year's service but less than three years' service (1) [1955] 11 L. The point is that even assuming that the Chairman was not legally authorised to terminate the services of the appellant, he was acting on behalf of the Company in doing so, because, he purported to act in pursuance of the invalid resolution.