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2019 (7) TMI 1286

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..... wherein he prayed for reinstatement with all back wages and continuity of service. The claim of the respondent no. 3 was contested by the petitioners and thereafter an award, which is under challenged in this writ petition, dated 22.1.2010 was passed. The petitioners have challenged the instant award on the very same grounds on which they had opposed the claim of the respondent no. 3 before the Labour Tribunal. The petitioners assailed the award essentially on three grounds: I. The petitioners were not an industry. II. There existed no relationship of an employee and an employer between the respondent no. 3 and the petitioners. III. The State Government was not the competent authority to refer the matter to the Industrial Tribunal w .....

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..... ed Accountants Act, 1949. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may by notification in the Official Gazette, appoint in this behalf. 2. Interpretation. - (1) In this Act, unless there is anything repugnant in the subject or context, - (a) "associate" means an associate member of the Institute; [(aa) "Authority" means the Appellate Authority constituted under Section 22A;] [(aaa) "Board" means that Quality Review Board constituted under Section 28A;] (b) "chartered accountant" means a person who is a member of the Institute. (c) "Council" means the Council of the Institute; [(ca) "firm" shall have the meaning assigned to it in section 4 of the Indian Partne .....

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..... t under this Act;] [(haa) ''sole proprietorship" means an individual who engages himself in the practice of accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2);] [(hb) "Tribunal" means a Tribunal established under sub-section (1) of Section 10B;] (i) "year" means the period commencing on the 1st day of April of any year and ending on the 31st day of March of the succeeding year. Learned counsel for the petitioners thereafter referred to Section 2(a) (i) of the Industrial Disputes Act, 1947, and, therefore, the same is being reproduced here as under:- 2. Definitions. - In this Act, unless there is anything repugnant in the subject or contest, - (a). "appropriate Government" mean .....

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..... ion 3 of the Warehousing Corporations Act, 1962 (58 of 1962), or the Unit Trust of India established under section 3 of the Unit Trust of India Act, 1963 (52 of 1963), or the Food Corporation of India established under section 3, or a Board of Management established for two or more contiguous States under section 16, of the Food Corporations Act, 1964 (37 of 1964), or the Airports Authority of India constituted under Section 3 of the Airports Authority of India Act, 1994 (55 of 1994), or a Regional Rural Bank established under section 3 of the Regional Rural Banks Act, 1976 (21 of 1976), or the Export Credit and Guarantee Corporation Limited or the Industrial Reconstruction Bank of India Limited, the National Housing Bank established under .....

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..... n employer had been specifically named in Section 2 (a) (I) of the Industrial Disputes Act, 1947, or the employer was involved in an activity which was carried on by or under the Authority of the Central Government had to be seen. Learned counsel for the petitioners further relied upon a judgement dated 4.7.2013 passed by the High Court of Delhi at New Delhi in W.P. (C) No. 3147 of 2012 (The Institute of Chartered Accountants of India and another vs. The Director General of Income Tax (Exemptions), Delhi and Ors.). It was held that petitioner therein i.e. Institute of Chartered Accountants of India was not an industry at all. Still further learned counsel for the petitioners submitted that the records revealed that the respondents were no .....

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..... it petition should be dismissed. Learned counsel for the respondent no. 3 also submitted that the Labour Tribunal was functioning under a referral jurisdiction. It had not to decide as to whether the reference was good or bad. It had no other option but to decide the reference and, therefore no fault could be found with the award. Learned counsel for the respondents still further submitted that if the petitioners were aggrieved by the reference then they should have challenged the reference at the very initial stage by filing a writ petition. This having not been done they cannot now turn around and say that the reference was bad. Learned counsel for the respondents further submitted that definitely the petitioners were an Industry and th .....

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