1979 (11) TMI 276
X X X X Extracts X X X X
X X X X Extracts X X X X
....rns on a construction of Section 32(5) of the Payment of Bonus Act and its application to the facts of the present case. The Trumila Tirupathi Devasth name has a very wide circle of devotees who come from all over the country, The Devasthanama caters to their needs and provides the amenities since pilgrims flock to the shrine. One of those facilities is stated to be offering transport services for....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s whether the transport operation by the administration falls within the category of institutions within the meaning of Section 32(5)(c). Is the Transport Department so merged in and integrated with the Devasthanam as to be incapable of independent identity Is the Transport Industry run by the Devasthanam sufficiently spread as to be treated as an institution in itself? There is no doubt, as the T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o not cinch the issue whether the institution has been established not for purposes of profit, nor are we satisfied that merely because in the administrative report of the Devasthanam, there is mention of the transport establishment as a remunerative enterprise, that is decisive of the issue. 3. The Tribunal has to decide whether the Transport Department, having regard to the features of the ad....
TaxTMI
TaxTMI