TaxTMI 
TaxTMI 
1958 (4) TMI 97
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....t. The salt works of the appellant is situated near a creek opposite to the town of Porbandar. There are at least two ways to go to the salt works from the said town, one an over land route nearly 6 to 7 miles long and the other via the creek which has to be crossed by a boat. At the Porbandar end of the creek is the Asmavati Ghat and the creek can be crossed from there at point A to the other side at point B which is on a sandy piece of land. Those crossing the creek from point A alight from the boat at point B. From point B, after traversing the sandy area, one can reach the salt jetty of the salt works and the salt works itself. On the sandy area near point B there is also a public foot path which goes to the salt works at point D, the d....
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....s Compensation Act. Of these, one was dismissed and compensation was awarded to the dependants of the drowned workmen in the other cases. 5. The Commissioner for Workmen's Compensation found that the accident arose out of and in the course of the employment of the workmen. Accordingly, he awarded compensation. The appellant appealed to the High Court of Saurastra (now the High Court of Bombay). The High Court, after an elaborate discussion of the law, came to the same conclusion and dismissed the appeal with costs. In the appeal before us it was urged on behalf of the appellant that although the compensation had been paid to the dependants of the drowned workmen and the appellant did not seek a refund of the same and the appellant must p....
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....subject to the theory of notional extension of the employer's premises so as to include an area which the workman passes and repasses in going to and in leaving the actual place of work. There may be some reasonable extension in both time and place and a workman may be regarded as in the course of his employment even though he had not reached or had left his employer's premises. The facts and circumstances of each case will have to be examined very carefully in order to determine whether the accident arose out of and in the course of the employment of a workman, keeping in view at all times this theory of notional extension. 8. It is unnecessary for the purposes of this appeal to refer to the various decisions in England and in India ....
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....reek, any workman of the appellant. According to the evidence, workmen of the salt works are charged by the Kharvas when they cross the creek in their boats. The only concession made by them on their own account is not to make such a charge in the case of any person who is a Kharva - a fellow caste man. It is also clear from the evidence on the record, both before and after remand, that the boats ferried across the creek are used by the public, every one of whom has to pay the charge for being ferried across the creek with the exception of a person of the Kharva caste. To reach point A on the map a workman has to proceed in the town of Porbander via a public road. A workman then uses at point A a boat, which is also used by the public, for ....