Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (10) TMI 711

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be produced. In the cases on hand, the Appellants could not prove that they are full-time employees of the Corporate Debtor and their names entered in the muster rolls of the Corporate Debtor as Employee . A perusal of the appointment letters annexed with the appeals, it is discernible that the Appellants are appointed as Consultant Doctors for a fixed remuneration and they are acting as Consultants of the Corporate Debtor. In the appointment letter it is agreed between the parties that the tax shall be deducted from the payment of the doctors. It is also seen that the appellants were not registered as a part of corporate debtor s Employee Provident Fund Scheme and no agreement to show that provident fund can be deducted from their professional fees - they cannot be considered as workmen/ employees of the Corporate Debtor, as rightly decided by the Liquidator. There are no error in the impugned order passed by the Liquidator - appeal dismissed. - MA/190/KOB/2020, MA/191/KOB/2020 MA/192/KOB/2020, MA/193/KOB/2020 MA/194/KOB/2020, MA/195/KOB/2020 MA/196/KOB/2020 In MA/45/KOB/2019 in IBA/240/2019 - - - Dated:- 6-10-2021 - Hon ble Shri.Rajesh Sharma Member (Technical) And Hon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Form-E is holding good and tenable. Therefore, this Hon'ble Tribunal may classify the appellant under the category of workmen and may adjudicate the claim of the appellant or direction may be given to the respondent to approve the claims of the appellant. II. To modify the Annexure 4 order passed by the respondent and adjudicate the claim and grant full amount along with 18% interest claimed in the Annexure 3 claim petition and on the basis of the books of accounts of the corporate debtor to the appellant/workmen of Raihan Healthcare (P) Limited. III. The Liquidator may be directed to disburse the partly admitted amount of each appellant as first priority immediately before settling the claim of other creditors. IV. To stay all further proceedings pursuant to the distribution of the claim amount of other creditors in connection with the IBA 240/(1B)2019 Kochi Bench till the disbursement of the admitted amount of the appellant sanctioned by the respondent as per Annexure No.4. V. To settle the issue impartially and payment may be made to the appellant/workmen on top priority before the disbursement of claims of other creditors i.e., without including in the waterfall mecha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Doctors being appointed as professionals have no locus standi to file this application claiming to declare them as workmen which is neither maintainable in law nor on facts. It is further stated that since incorporation of the Corporate Debtor and even in the appointment letter, the appellants were appointed as professionals and not as the workmen and even while paying salary, only TDS has been deducted under the professional head and the same is not even questioned by them at any point of time. II. It is further stated that Section 2 (s) of the Industrial Disputes Act, 1947 defines workman as any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work, for hire or reward, terms of employment be expressed or implied and includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of dispute. It excludes persons employed in Army/Navy/Air Force/Police and those employed in mainly managerial or administrative, supervisory capacity and drawing wages of more than INR 10,000/-. Appellants being professionals and drawing wages of more th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... loyed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this Act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person- (i) who is subject to the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957); or (ii) who is employed in the police service or as an officer or other employee of a prison, or (iii) who is employed mainly in a managerial or administrative capacity, or The Industrial Disputes Act, 1947 or (iv) who, being employed in a supervisory capacity, draws wages exceeding one thousand six hundred rupees per mensem or exercises, either by the nature of the duties attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature. 12. A person can acquire the status of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates