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Close Me. Last Updated: 7 May Vaish Associates Advocates. Background: The Petitioner is engaged in the business of providing pre-printed Sodexo Meal Vouchers and enters into a contract with its customers for issuing the said vouchers. The customers of the Petitioner, in turn, distribute the said vouchers to their employees who are the actual users of the said vouchers. The Petitioner has contracts with various affiliates such as restaurants, departmental stores, shops, etc. Under the affiliate contracts, the affiliates are required to provide food and other items on presentation of the said vouchers by the users.
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The affiliates are bound to honour vouchers once presented by the users. The affiliates after receiving the said vouchers, present the same to the Petitioner. On receipt of the vouchers, the Petitioner reimburses the affiliates after deducting service charges. The Petitioner had obtained certificate of authorization from the Reserve Bank of India under Section 7 of Act of to operate a payment system for issue of meal and gift vouchers in the form of 'paper based vouchers' and 'smart meal cards' with effect from June 25, The authorization was to operate a payment system for issue of meal and gift vouchers in the form of paper based vouchers.
The Petitioner filed writ petition before the Hon'ble High Court of Bombay in order to determine whether the said meal vouchers are the goods within the meaning of the Municipal Corporations Act which are capable of being consumed, used or sold. Judgment: The Hon'ble High Court of Bombay, decided the issues after hearing the arguments put forward by both the parties to the Petition and while dealing with following decisions rendered by apex Court: i Hindustan Coca-Cola Beverage Pvt.
Saxena v. Union of India and Others 3 SCC 1 The Court observed that said vouchers are capable of being sold by the Petitioner to its customers, for a value, after they are brought into the limits of the City.
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The customers give the said vouchers to its employees called as users. On presentation of the said vouchers, the users get foods and beverages from the affiliated establishments Restaurants and the affiliated establishments on presentation of the said vouchers to the Petitioner, get the face value of the said vouchers after deducting the service charges.
Therefore, the said vouchers which are printed on paper are the goods for the purposes of LBT and Octroi, which is payable on the entry of goods into the limits of the City for consumption, use or sale.
After the vouchers are brought within the limits of the Municipal Corporations Act, the same are capable of being sold. The said vouchers which are capable of being sold, delivered and possessed have its own utility and are thus, goods. Do you have a Question or Comment? Interested in the next Webinar on this Topic? Click here to register your Interest.
Shammi Kapoor. Email Firm. View Website. Events from this Firm. More from this Firm. More from this Author. Hitender Mehta. Shilpa Sharma. India's private sector is set to benefit from the single largest reduction in corporate income tax in almost three decades. The key issue which needs further deliberation is that whether the positions captured in the Circular are merely clarificatory in nature or are substantive changes to the legal position.
The government has issued various notifications to give effect to the recommendations of the GST Council. The key amendments have been captured in this alert. In an attempt to revive the spirit of the Indian economy amidst the continuing economic slowdown, the Indian Government introduces a slew of measures through the Ordinance.
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Related Topics. Related Articles. Show More Filters. Event Type Font Size:. In China and the US, it operates a stored-value card system in cooperation with multiple restaurants. Freedompay is used to power some of these deployments .
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The company changed its official name from Sodexho Alliance to simply Sodexo after a shareholder vote at the company's annual general meeting on 22 January The company's corporate website also states that it draws emphasis away from the hotel services industry they were once associated with, as they now focus on many other directions. The Sod part of the name remains unchanged. The logo of the company was also changed, dropping the five stars to a single star.
The bar of the letter 'x' is also now curved, like a smile, supposedly suggestive of the company's claimed desire to constantly seek and increase the satisfaction of their clients. According to a statement from Sodexo, the SEIU engaged in a smear campaign in an effort to drive out rival labor unions that have traditionally operated in the foodservice industry as well as for general publicity.
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In May , 27 University of Washington students were arrested during a sit in at the University's administrative offices for protesting the University's concessions contract with Sodexo. On 22 February , all of the frozen beef products used by Sodexo in the UK were withdrawn following the discovery of horse DNA in a sample.
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In August , Sodexo Justice Services was criticised in an official report for subjecting a female prisoner to "cruel, inhumane and degrading treatment", which "appears to amount to torture" at HMP Bronzefield in Ashford, Surrey , UK. The woman was kept segregated from other prisoners in an "unkempt and squalid" prison cell for more than five years.
In March complaints by British Military personnel about the poor quality of the food served on military bases under the "Pay As You Dine" PAYD contract were reported in the national media following a social media campaign and parliamentary petition by serving and retired service personnel. In February , Sodexo was criticized by the United Kingdom Ministry of Justice for failing to prevent repeated and systemic breaches of the human rights of inmates at the Sodexo-operated HMP Peterborough.
This stemmed from a series of illegal strip-searches of prisoners at the jail in , including one inmate who was menstruating and another who was transitioning from female to male. Justice Julian Knowles described the illegal procedures as "humiliating and embarrassing. Sodexo the owners of HMP Bronzefield in Surrey are being investigated for allowing a women to give birth alone in her cell with any kind of medical support. The baby was found dead in the early hours of Friday September 27th In , a study found that Sodexo units with nearly equal men and women managers were consistently more profitable than units dominated by men.
From Wikipedia, the free encyclopedia. French food services and facilities management company. Operating income. Net income. Archived from the original PDF on 23 July Retrieved 4 May Retrieved 1 June Retrieved 12 February Sodexo Justice Services. Retrieved 12 April Retrieved 12 March Securities Laws". Paris, France : Business Wire.
Retrieved 26 October Fox News.
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Le Figaro in French. To avoid inconvenience, please do take care of your Pass. The Sodexo Premium Pass is a gift certificate that can be used in over 10, quality establishments nationwide and the only universal gift certificate in the country. Not all merchants have nationwide acceptance of Sodexo Premium Pass. Accept Sodexo Gift Pass in your stores and get these various benefits: Increased Traffic, to date, Sodexo has more than 1 Million end user, who were employed and has extra spending power through our vouchers. How it works, how it works. More often than not our voucher holders spend more than the value of their Sodexo Gift Pass when they visit your establishement.
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