Judgment Search Results Home > Cases Phrase: plantations labour act 1951 section 10 medical facilities Court: chennai Page 10 of about 371 results (2.022 seconds)

Shanmugaiah Vs. General Manager of Bombay Burmah Trading Corporation L ...

Court : Chennai

..... .no.948 dated 10.5.1929, for developing the land into tea plantations. the area so developed includes the lands covered by fuel trees, factory buildings, labour lines, officers' quarters, swamp etc. (ii)the company developed that area into a full-fledged estate, which resulted in influx of ..... without conferring absolute ownership in favour of the plaintiff. the mandate as contained in the said allotment was that the plaintiff should develop the property as a tea plantation and that the area should not be converted for any other purpose and the government retained its power to take back the land. 11.subsequently, no doubt, as ..... (extracted as such) (b)the averments in the plaint could succinctly and precisely be set out thus: (i)the plaintiff company being the one incorporated under the companies act, 1956, was assigned with a vast extent of land in s.no.17/3a2b situated in annamalis, valparai taluk, by the then government of madras as per g.o .....

State of Tamilnadu (by Commissioner of Agricultural Income-tax) Vs. V. ...

Court : Chennai

Reported in : [1993]201ITR412(Mad)

..... as such... reliance was placed on the second part of the definition; that part of the definition includes horticultural land, forest land, garden land and plantations. but even this part of the definition cannot be taken for compounding any land from which agricultural income is not derived. if the contention put forward ..... exhaustively discussing the case-law the subject laid down the following principles : '(a) some basic operation, prior to germination, involving expenditure of human skill and labour on the land itself and not merely on the growths from the land, is essential to constitute 'agriculture'; illustrative instances of such basic operations are tilling of ..... term 'land' has been defined under section 2 (nnn) of the said act as follows : ''land' means agricultural land which is used for the purpose of growing any plantation crop with or without any other crop intermingled with such plantation crop or for purposes subservient thereto and is either assessed to land revenue in .....

Tamil Nadu Electricity Board, Rep. by Its Chairman, Madras and 2 Other ...

Court : Chennai

Reported in : 1998(2)CTC426; (2001)3MLJ178

..... regardless of the nature of the products raised on the land. these products may be grain or vegetables or fruits which are necessary for the sustenance of human being including plantations and groves, or grass or pasture for consumption of beastsor articles of luxury such as, betel, coffee, tea, spices, tobacco, etc., or commercial crops like, cotton, ..... 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 uponthe 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 ..... 614 , 1951 (1) all er 320 , ca. per somervell l.j. 'livestock' includes any creature kept for the production of food, wool, skins or for or for the purpose of its use in the farming of land or the carrying on in relation to land of any agricultural activity. agricultural holdings act 1948 s. 94(1)'.9 .....

Commissioner of Agricultural Income-tax Vs. Ouchterloney Valley Estate ...

Court : Chennai

Reported in : [1975]101ITR268(Mad)

..... 1). but a similar contention has been negatived by this court in state of madras v. glenburn estates ltd. : [1962]44itr643(mad) . and state of madras v. balmadies plantations ltd. : (1960)2mlj499 . in view of those decisions, the contention that section 5(e) cannot be invoked in respect of bonus paid to the staff cannot be accepted.3. ..... viewtaken by the tribunal in this regard. the tribunal specifically finds that the entire amount has been set apart and provided for payment of the bonus to the staff and labour in relation to the relevant accounting year. the learned counsel for the revenue would, however, put forward a further contention before us, which was not, however, urged ..... . in this case we are concerned only with two items, viz i (1) staff and labour bonus to the extent of rs 1,25,000, and (2) the deduction claimed by the assessee under section 80e of the central income-tax act. the disallowance was questioned by the assessee by filing an appeal before the tribunal. the tribunal .....

Hariharaputhra Plantations Ltd. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1999]240ITR201(Mad)

..... the income derived from agriculture under the provisions of the tamil nadu agricultural income-tax act, 1955 (tamil nadu act no. v of 1955 - for short 'the act'). 2. the assessee-company, it appears, owns 130-50-0 hectares of rubber plantations in kalial village. in the process of computation of agricultural income for the said ..... more or less developed as an 'industry' in modern times. the agricultural operation will have to be managed by employment of necessary staff, apart from engaging labourers for actually tilling the soil and deriving income therefrom. the salaries and allowances paid to staff members are allowable as an expenditure, having nexus or link with ..... assessee-company for deriving the income from rubber plants can alone figure as deduction in computing the income derived by the assessee-company from such rubber plantations. here the expenses admittedly are relatable to commission paid on the sales of latex, an agricultural produce. this sort of a commission paid, learned .....

The Management of Pithavadian Partners, Rept. by Its Managing Partner ...

Court : Chennai

Reported in : (1984)2MLJ26

..... therefore, referred the case for decision by a division bench and that is how the matter is before us.7. the act provides for a scheme for the payment of gratuity to employees engaged in factories, mines, oil fields, plantations, ports, railway companies, shops or other establishments and for matters connected therewith or incidental thereto. section 1(3) of ..... ors. : (1978)illj349sc (s.n.) and the ruling of the delhi high court in messrs. c.c. sharma and sons. v. sri r.k. bawaja presiding officer, labour court, and ors. (1972) 2 l.l.j. 475. this is an important point which requires to be decided by a bench because i have my own doubt whether the ..... services of an employee. thereafter the employee applied for payment of gratuity. on a dispute being raised, the matter was referred to the commissioner of labour to decide whether the madras shops and establishments act would apply or not. the commissioner held that the firm would come within the purview of the definition in section 2(16) of the .....

Ouchterlony Valley Estates (1938) Ltd. Vs. Commissioner of Agricultura ...

Court : Chennai

Reported in : [1963]50ITR18(Mad)

..... utility either for consumption or for trade and commerce and would also include forest products such as timber, sal and piyasal trees, casuarina plantations, tendu leaves, horra nuts, etc.(5) human labour and skill spent in the performance of the basic operations only can be said to have been spent upon the land. human ..... company would come under 'agricultural income'.what is agricultural income has come up for constant interpretation and discussion in several cases arising out of the indian income-tax act. originally our high court was inclined to the view that income from forests was agricultural (vide commissioner of income-tax v. zamindar of singampatti) but this ..... rs. 1,59,334, since they were forest trees of spontaneous growth and the income therefrom cannot be called 'agricultural income' within the scope of the act. the assistant commissioner negatived this contention and gave a finding that the trees sold by the company were not of spontaneous growth, that the sale proceeds would .....

Commissioner of Wealth-tax Vs. P. Sankaran Nair

Court : Chennai

Reported in : [1976]103ITR366(Mad)

..... the forest grew spontaneously was not 'agricultural land' and that 'agricultural land' included water tanks and roads, which were necessary ingredients of and vitally connected with plantation portion. the bridges and pipes were considered to be outside the category of 'agricultural land' unless there was a clear finding to the effect that the ..... was not feasible without them. this case links the test for determining the character of the land as 'agricultural land' with the expenditure of human skill and labour for the purpose of cultivation. in a way the test appears to be that unless agricultural income was earned therefrom, the land was not 'agricultural land ..... .3. the assessee appealed against the assessments and took before the appellate assistant commissioner a ground claiming exemption under section 2(e) of the wealth-tax act. during the pendency of the appeal, the wealth-tax officer submitted a note to the appellate assistant commissioner saying that, since 1947, velacheri had been .....

Panchura Estate Ltd. Vs. Government of Madras

Court : Chennai

Reported in : [1973]87ITR698(Mad)

..... against their wages, and as the labourers did not turn up for work as expected nor returned the amount advanced the amounts have become bad debts. according to the assessees such amounts which have been expended for the purpose of the plantation have to be allowed as a deduction under section 5(e) of the act. the learned counsel refers to the ..... taken by the authorities below on this question.3. there is a common question that arises in respect of both the years. the assessee have cut shade trees from their plantation which have become useless and realised a sum of rs. 13,880 in the first year and rs. 20,342 in the second year by way of sale of ..... v. karamchand premchand pvt. ltd., : [1969]74itr254(guj) directly dealt with a situation as the one arising in this case with reference to the provisions of the income-tax act. there in an appeal to the appellate assistant commissioner by the assessee against an order of assessment, he did not question the decision of the officer on a point decided .....

The State of Tamil Nadu, Rep. by the Commissioner and Secretary to Gov ...

Court : Chennai

Reported in : 2007(1)CTC513

..... ,31,000/- for 22 years and a sum of rs. 1,00,000/- towards the cost of repairing factory office and labour sheds. however, the learned single judge negatived the claims relating to cost of plantation and rearing operation and loss of revenue for 3 years. while considering issue no. 6, the learned single judge held that ..... be construed as denying the original owner or the plaintiff any particular right. there is nothing on record to indicate that because of various steps taken under the act, the original owner and the plaintiff were prevented from going inside the forest and from collecting the usufructs. if under any misunderstanding relating to scope of the ..... which are contemplated. but, there appears to be no provision prohibiting an owner of a land exercising his right over such land. this was the position before the act was amended and continues to be so even after amendment. however, under the unamended provisions, the collector was either required to exclude such land from the limits .....