Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Staff canteen operating without municipal license upheld conviction under Section 394(1)(e)(i) and Section 471</h1> <h3>Balkrishna Karkera Versus K.J. Mishra and Ors.</h3> The Bombay HC upheld conviction under Section 394(1)(e)(i) read with Section 471 of the Bombay Municipal Corporation Act for operating a catering ... Challenged conviction u/s 394 (1)(e)(i) r/w Section 471 of the Bombay Municipal Corporation Act - Interpretation of the term 'catering establishment' - Expression 'eating house' - Whether a staff canteen was open to the public or restricted only to a section of the public, it would still fall within the definition of a 'catering establishment' - HELD THAT:- It may be pointed out that so far as the Factories Act was concerned, the provisions therein as also the Rules made thereunder were meant for the protection of the workers and with a view to benefit them. So far as the provisions of the Bombay Municipal Corporation Act were concerned, they are enacted according to the Statement of Objects and Reasons of that Act for the purpose of seeing that certain trades are not carried out in a dangerous manner or are likely to create a nuisance or to endanger life. It, therefore, cannot be stated that the provisions of the two Acts overlap each other. Assuming, however, that the purpose of the two Acts was similar, even then there could be no reason why an obligation cast upon a party to obtain a licence under the provisions of one of such Acts should not be complied with. I, therefore, see no substance in this argument of Mr. Shrikrishna. The learned Magistrate was justified in convicting Accused No. 2 under S. 394 (1) (e) (i) read with Section 471 of the Bombay Municipal Corporation Act and in sentencing Accused No. 2 to the minimum penalty thereunder. The Petition is, therefore, dismissed and the Rule discharged. Petition dismissed. Issues:1. Conviction under Section 394 (1) (e) (i) read with Section 471 of the Bombay Municipal Corporation Act.2. Interpretation of the term 'catering establishment' and its application in the case.3. Comparison of provisions of the Factories Act with the Bombay Municipal Corporation Act.Analysis:1. The petitioner challenged his conviction under Section 394 (1) (e) (i) read with Section 471 of the Bombay Municipal Corporation Act. The petitioner, a caterer running a canteen in a factory, was found guilty for not obtaining a license required under the Act. The Metropolitan Magistrate convicted the petitioner and imposed a fine of Rs. 200/-.2. The key issue revolved around whether the staff canteen operated by the petitioner qualified as a 'catering establishment.' The defense argued that since the canteen was restricted to company employees and not open to the public, it did not fall under the definition of an 'eating house' or a 'catering establishment.' However, the court clarified that the term 'catering establishment' has a broader scope than 'eating house' and encompasses establishments providing food, regardless of public access.3. The defense further contended that as per the Factories Act, the employer of a factory with over 250 workers must provide a canteen, which must operate on a no-profit basis. It was argued that since the canteen was run for profit, it did not qualify as a catering establishment. The court rejected this argument, emphasizing that the petitioner conducted the canteen for profit, distinct from the employer's obligations under the Factories Act.4. Lastly, the defense claimed that the provisions of the Factories Act adequately regulated canteens, making the licensing requirement under the Bombay Municipal Corporation Act redundant. The court disagreed, stating that the purposes of the two Acts were distinct, with the Factories Act focusing on worker welfare and the BMC Act aiming to regulate trades to prevent hazards. The court upheld the conviction, emphasizing the petitioner's obligation to obtain a license under the BMC Act.In conclusion, the court dismissed the petition, affirming the conviction under Section 394 (1) (e) (i) read with Section 471 of the Bombay Municipal Corporation Act, and upheld the imposed penalty.

        Topics

        ActsIncome Tax
        No Records Found