We agree, however, that if s. The appellant held an office under the Government and was dismissed from service on January 24, 1956, for a reason other than corruption or disloyalty to the State. 33 Of the Arbitration Act, 1940, which relates to the existence and validity of the arbitration agreement, are not matters within the competence of the arbitrators, and do not therefore cover any part of the subject-matter of the reference.

If that be the true position the claim which can be made by the registered dealer in respect of such transactions cannot in law be regarded as a claim for allowable deductions or exemptions properly so-called; it is really a claim that the Act itself does not apply to the said transactions. 25E has reference to an industrial establishment. After the poll the appellant was declared duly elected. The provisions which allow deductions to be Supreme Court lawyers made or grant exemptions in respect of certain transactions obviously postulate that but for them the transactions in question would be liable to.

The wage board is to consist of an equal number of representatives of employers and employees and some independent persons including the Chairman, all of whom are nominated by the Government. No objection was taken to the nomination and it was accepted without making any enquiry. " The argument is that the Explanation states in clear terms what an industrial establishment means in certain sections of the Act including s. 2 (kkk) of the Act, as it must be read, the word " establishment " in s.

25E does not contain the 715 expression "industrial establishment". Held: (i) that the subject-matter of the legal proceedings under s. tax under the Act; and so when such transactions are included in the return the registered dealer is allowed to claim appropriate deductions in respect of them. The board decides disputes relating to reduction in the number of persons employed, rationalisation or other efficiency, systems of work, wages and the period and mode of payment, hours of work and leave with or without (1) Report of the Committee on Fair Wages, pp.

The contention of the respondent is that an industrial establishment may be either a factory as defined in clause (m) of s. On the footing that the word " establishment " in s. That Explanation states:- " In this section and in sections 25C, 25D and 25E, "industrial establishment " means- (i) a factory as defined in clause (m) of section 2 of the Factories Act, 1948; or (ii) a mine as defined in clause (j) of section 2 of the Mines Act, 1952; or (iii) a plantation as defined in clause (f ) of section 2 of the Plantations Labour Act, 1951.

After limitation for filing the petition had expired, the respondent applied to the Election Tribunal for amendment of the petition seeking to add to this ground the statement that the nomination paper was not accompanied by the prescribed certificate. It uses the word " establishment " only. Proceeding then to the consideration of the question whether the plaintiff 'came to know of the sale in favour of the first defendant for the first time on January 2, 1944, from Jadunath as alleged, the learned Judge has accepted the evidence given by the plaintiff and Jadunath on this point and held that the plaintiff's case that he received information for the first time on that day was true.

There could be no reasonable nexus in this case between a hair-dresser's business and that of a hotel as there was nothing in the document in question to prevent the tenant from carrying on any other business, or to bind him to give any preferential treatment to the lodgers, who could take their chance only as general customers, the tenant's only liability being to pay the stipulated rent. He also accepted the evidence of the plaintiff as regards the requisite ceremonies having been duly performed.

2 of the Mines Act, 1952, or a plantation as defined in cl. Therefore, in our opinion it would be straining the language of the second part of the proviso to r. 33 is entirely different ; transactions which attract the provisions of the said section are in substance outside the scope of the Act and no tax can be imposed on them at all. Learned counsel for the respondent has suggested that the test has been laid down by the Legislature itself in the Explanation to s.

But, the position with regard to s. The essential difference between their structure and that of statutory wage authorities is that the (1) (1908) 191 New York 123. The respondent filed an election petition challenging the election of the appellant on the ground, inter alia, that the nomination of the appellant had been improperly accepted as he was dismissed from Government service and he had failed to obtain a certificate from the Election Commission that he had not been dismissed for corruption or disloyalty to the State.

" Both arbitration tribunals and courts of inquiry share with-one important difference-the tripartite structure of statutory wage councils; they are composed of equal numbers of representatives of employers and of workers under an independent chairman together with (in some cases) additional independent members. 25E means an industrial establishment, what then is the effect of the Explanation ? He filed his nomination paper for election to Parliament which did not disclose any disqualifications.

25C and the definition of " layoff " in s. 25E, and on a proper construction it negatives the idea of a factory and a mineforming parts of one establishment. 19 to hold that the transactions in question fell within its purview. " Under a recent amendment to the Bombay Industrial Relations Act, 1946, wage boards can be set up in the Province of Bombay either separately for each industry or for a group of industries. of the Factories Act, 1948, or a mine as defined in cl. 35 of the Arbitration Act is inapplicable.