TaxTMI 
TaxTMI 
1998 (11) TMI 458
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.... The learned magistrate had discharged the appellant on the ground that the complaint filed by the respondent and the material-on-record disclose that the dispute is really of a civil nature. 2. Sometime before 29-4-1983, the appellant retired as a Chairman and managing director of Andrew Yule & Co Ltd. ABC Products Ltd. ('ABC') desired to employ him as its President and put him in overall charge of management. It, therefore, entered into an agreement with the appellant on 29-4-1983 and appointed him as the President. Under the agreement, the appellant was to be provided with rent-free furnished flat described in the schedule to that agreement. ABC Consultants (P.) Ltd., Stated to be a sister concern of ABC, was the lessee of tha....
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.... 1956 ('the Act') and sections 406, 408 and 409 of the Indian Penal Code, 1860 ('the IPC). ABC also filed a suit on 9-12-1985 against the appellant for recovery of possession of the flat. On 6-1 -1986 the learned magistrate discharged the appellant holding that the dispute between the parties is of civil nature. It was against that order that ABC filed a revision petition before the High Court. 3. The High Court held that the material on record discloses a prima facie case under section 630 of the Act and, therefore, the learned magistrate acted illegally in discharging the accused. As regards the charge under sections 408 and 409 of the IPC, the High Court was of the view that prima facie the company has not made out any cas....
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....In case the date of termination be earlier than 30 months from the date of commencement, then: (i)If such termination be at the instance of the company, then the employee and/or the employee's wife shall continue to enjoy rent-free accommodation during their respective lives but only until the employee takes up any other profession, vocation or business; (ii)If the termination be due to the resignation of the employee, then the employee shall within 30 days from the date of termination hand over to the company vacant possession of the said flat together with all fixtures and fittings; (iii)In the event of the death of the employee or in case of the termination be due to physical or mental disability of the employee, the employe....
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....signed nor taken up any employment elsewhere. It is also not alleged that he had started any business, profession or vocation. It was ABC which informed the appellant that his employment stood terminated with effect from 1-10-1984. Therefore, prirna facie sub- paragraph (i) of paragraph 6.1 would apply to the facts of this case. The contention raised on behalf of ABC that when the appellant became the managing director of ABC, he should be deemed to have resigned as the President of ABC does not prima facie appear to be correct. We are not dealing with this aspect any further as the civil suit filed by ABC against the appellant is still pending and we do not want our observations to prejudice the case of either party. We only say that the t....