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TMI Blog1984 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... s terminated before the expiry of the period of contract. The assessee took the matter in the Court of law. The Court appointed an arbitrator who gave the award on 11-3-1976, according to which the assessee was entitled to claim Rs. 21,908.20 only from the National Mineral Development Corporation. This amount was received by the assessee on 12-5-1976. The ITO did not allow the exemption. According to him, the assessee was not a workman within the meaning of section 10(10B). The learned AAC agreed with the said finding. 2. Before the Tribunal, on behalf of the appellant, it was contended that the appellant was really a workman within the meaning of section 2(s) of the Industrial Disputes Act, 1947. The definition of the word ' workman ' un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de any person employed in the naval, military or air service of the Crown." The definition underwent a substantial amendment in 1956 and this is how it stands now : " ' workman ' means any person (including an apprentice) employed in any industry to do any skilled or unskilled, manual, supervisory, technical or clerical work for hire or reward, whether the terms of employment be expressed or implied, and for the purposes of any proceedings 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry ', ' workman ', ' industrial dispute ', etc., so as not to whittle down, but to advance the object of the Act. Disputes between the forces of labour and management are not to be excluded from the operation of the Act by giving narrow and restricted meanings to expressions in the Act. The Parliament could never be credited with the intention of keeping out of the purview of the legislation small bands of employees who, though not on the managerial side of the establishment, are yet to be denied the ordinary rights of the forces of labour for no apparent reason at all. In Workmen of Indian Standards Institution v. Management of Indian Standards Institution AIR 1976 SC 145, the Supreme Court had occasion to point out as under : " . . . i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvise on the proper operation of plants and equipments of the Corporation in its projects ; (v) render advise to the Corporation on all important matters relating to the equipment maintenance, servicing and repairs ; (vi) undertake periodical inspections of machinery, equipment and vehicles in the various projects and at the head office in order to keep a watch on the standard of maintenance and servicing ; (vii) study the existing maintenance and servicing schedules for the machinery and equipment and suggest ways and means for their improvement ; (viii) supervise the implementation of the improved technique for better maintenance and servicing of machinery and equipment ; (ix) examine possibility of setting up import substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-1970, terminable on one month's notice by either party. His operations are to be restricted to a definite area. He had no authority whatsoever, to bind the Corporation in any way. His probable duty appears to be to undertake periodical inspection of machinery equipments, and vehicles in the various projects and at the head office in order to keep a watch on the standard of maintenance and servicing. He was also obliged to advise requirements of spares for best maintenance of all mechanical, electrical, drilling and transport equipment in various establishments of the Corporation. He was required to report quarterly on the work assigned to him. The final quarterly instalment of the assessee's remuneration was to be paid only after the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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