Court : Allahabad
Reported in : AIR1967All12; [1966]61ITR297(All)
..... the land, sowing of the seeds, planting and similar operations on the land. they would be the basic operations and would require the expenditure of human skill and labour upon the land itself. there are however other operations which have got to be resorted to by the agriculturist and which are absolutely necessary for the purpose of effectively raising ..... agricultural produce which has been raised by the assessee and which has been utilised as raw material in such business . . .shall be deducted.' from the scheme of the act it is difficult if not impossible to escape from the conclusion that the words 'tea grown' by the seller has the same meaning as grown by the process of ..... the appeal. the tribunal on appeal by the commissioner of income-tax restored the finding of the income-tax officer hence this reference under section 66 (1) of the act.7. mr. jagdish swarup, learned counsel for the assessee has contended that the assessee who was the seller of the tea had also grown' the tea for the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All481; 1958CriLJ827
..... which strongly support it. the conduct of the appellant by itself is inconsistent with his innocence. there are also certain broad features which not only negative the theory of plantation, but which make it absolutely impossible. it is impossible for me to accept that 11 coolies would contribute rs. 30/- each for the purpose of putting the ..... a part of the illegal gratification will be paid by them and the balance would be paid subsequently after they had secured permanent jobs. this conduct of the labourers strongly corroborates their statement in court. in addition to this it is proved that all the employment cards were found in the possession of rameshwar prasad. this circumstance ..... had to incur a huge expenditure. again i find that according to the prosecution case itself he was acting only as a tool of some persons who were higher up and the first charge framed against him on 24-11-1951 also points the same way. i cannot help feeling that the major part of the illegal gratification .....
Tag this Judgment!Court : Allahabad
Reported in : (1976)IILLJ438All
..... case, a number of coffee, tea and rubber estates in south india had preferred an appeal to the supreme court against the award of the special industrial tribunal for plantations. during the pendency of the appeal, the subject-matter of disputes were settled between most of the managements and most of their employees represented by certain unions. an ..... by drawing v.d.a. under it, it will not, whatever its effect under the general law put an end to the dispute before the labour court and make it functus officio under the act.in this connection, we may refer to certain observation of chagla, c.j. in poona mazdoor sabha v. dhutia (c.v.) this decision was ..... in agra electric supply co. ltd. v. sri alladin (supra) three workmen had been employed by the company long before the certified standing orders came into force in 1951. relying on the standing orders, the company retired these three workmen after they attained the age of 55 years which was prescribed as the age of superannuation in standing .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(3)AWC2649
..... by notification in the gazette ; and(c) lands declared by the state government by notification in the official gazette, to be intended or set apart for taungya plantation or grove lands of a gaon sabha or a local authority or land acquired or held for a public purpose and in particular and without prejudice to the ..... clause (a) of sub-section (1) of section 122c, which reads as follows :'122c. allotment of land for housing site for members of scheduled castes, agricultural labourers etc,--(1) the assistant collector in charge of the subdivision of his own motion or on the resolution of the land management committee, may earmark any of the following ..... for convenience the provisions of section 122b (4f) and section 132 of u. p. z. a. and l. r. act are also reproduced as below :'122b (4f). notwithstanding anything in the foreging subsections, where any agricultural labourer belonging to a scheduled caste or scheduled tribe is in occupation of any land vested in a gaon sabha under section 117 .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(3)AWC2113
..... union or the civil aviation department of the government of india ;(b) dock or jetty ;(c) inland vessel, mechanically propelled ;(d) mine, quarry or oil-field ;(e) plantation ;(f) workshop or other establishment in which articles are produced, adapted or manufactured, with a view to their use, transport or sale ;(g) establishment in which any work ..... respondents were not paid the minimum wages as notified by the authority under the minimum wages act. accordingly, an application under section 15(2) of the payment of wages act was filed by the said respondents. the petitioner, who is a land owner, and a farmer, filed his written statement, ..... though, the petitioner has a remedy of filing an appeal under section 17 of the act, the writ petition was entertained since it involved a point of jurisdiction.3. it transpires that respondent nos. 2 to 6 are labourers employed in the agricultural field and were engaged in the tilling of the soil. it transpires that the .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)192CTR(All)174; [2004]269ITR133(All)
..... 16. accordingly, 'agriculture' would include horticulture, floriculture, arboriculture and sylviculture vide pavadai pathan v. ramaswami chetty, air 1922 mad 351. it would include the raising of groves, plantations, grass or pasture. it would extend to cultivation of all commodities of (i) food value, such as, sugarcane vide cit v. ravalgoan sugar farm ltd. : [1947] ..... since reversed by the supreme court in cit v. ramakrishna deo : [1959]35itr312(sc) . the divergence centred principally around three problems :(i) whether the human labour and skill, involved in agricultural operation should be spent on the land, or they could be spent on the plant or the tree or the crop, after,it ..... ii) of this sub-clause ;'10. it may be noted that the words 'agriculture' and 'agricultural purposes' have not themselves been defined in the income-tax act. hence they have to be given the meaning in common parlance and as interpreted by the courts. the meaning and import of the terms 'agriculture' and ' .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All77
..... purposes of manufacturing industry from pre-emption claims was the encouragement of manufacturing industries not necessarily the encouragement of agriculture. it seems to me that sugar plantation or the cultivation of the sugarcane crops is an agricultural pursuit quite separate and independent from the industry of manufacturing sugar. sugarcane crops are year to ..... the learned subordinate judge has found that the property in question was really purchased for sowing improved sugarcane for the factory and also for obtaining cheap labour for the factory. speaking personally for myself i have some doubt as to whether the actual form in which the defence was raised was not an ..... mentioned in the sale-deed' into the section. that these words cannot be understood is also clear from the following circumstances. under section 54, t.p. act, immovable property of less than rs. 100 can be purchased without any instrument at all, the delivery of possession alone being sufficient. section 8, sub-clause .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)1UPLBEC690
..... appointed and are working as alleged in para 9 of the writ petition. however, it is stated that only the state government can sanction salaries under the payment of salaries act.12. a counter affidavit has also been filed by shri akshyamuni who claimed to be the president of the committee of management of maharshi dayanand bal mandir, respondent no. ..... alleged that the petitioners are not paid any dearness allowance.8. the petitioners applied to the district inspector of schools praying for payment of salaries under the payment of salaries act. true copy of this application dated 26-6-1990 is annexure 5. in para 10 of the petition, it is alleged that petitioner no. 1 is m. a., ..... attached to 393 institutions in u. p. and since then the teachers and employees in these primary sections have been paid by the state government under the payment of salaries act, 1971. true copy of this g. 0. is annexure 4 to the petition. a perusal of this g. 0. shows that it is restricted to the primary sections .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(4)AWC237
..... the jurisdiction of the commissioner the authority prescribed under subsection (4) to deal with the same.17. admittedly, there was a finding that the petitioner was not a landless labour in the order passed by the commissioner. such finding is a finding of fact. this court sitting in writ jurisdiction, cannot enter into disputed question of fact. but ..... no jurisdiction to decide the dispute. accordingly, the order impugned is wholly without jurisdiction. he next contends that the land had been allotted to the petitioner as landless labourers by the gaon sabha for a period of 3 years initially in 1966 and, thereafter it was further allotted for a period of 5 years in 1969. during the ..... on the basis of such patta.21. then again in view of section 27 of 1960 act, it is the government, who can settle the land with the gaon sabha or the landless labourers, which has been declared surplus under the 1960 act. 1960 act in chapter iv has not provided any power to the gaon sabha to settle the land in .....
Tag this Judgment!Court : Allahabad
Reported in : [2005(106)FLR506]
..... , in fact no evidence whatsoever, was laid on behalf of the petitioner before the labour court. in the writ petition the only averment on this issue is that the workman was employed in a scheme known as 'samajik vaniki van prabhag' under which plantation of trees takes place. nothing further has been said. a three fudges bench of ..... urged that the forest department of the state of uttar pradesh is not an 'industry' within the meaning of the act and, therefore, the entire proceedings stood vitiated. again this point was never urged before the labour court as is evident from the award while the copy of the written statement filed on behalf of the petitioner has ..... the claim of the respondent-workman has been accepted and his termination has been held to be against the provisions of the u.p. industrial disputes act (hereinafter referred to as the act) and a direction has been issued for his reinstatement with full back-wages.3. brjef facts for the decision of this petition are that the .....
Tag this Judgment!