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Kanan Devan Hills Produce Co. Ltd. Vs. Commissioner of Wealth-tax, Cal ...

Court : Kolkata

Reported in : AIR1968Cal298,[1968]67ITR823(Cal)

..... transformers and switch gears supply energy for raising agricultural produce, they will be implements used for raising agricultural produce. but plant and machinery used in plantations in connection with the processing of any agricultural produce or in manufacture of any articles from such produce (after such agricultural produce has been raised and ..... alternatively he argued that the explanation to section 5(1)(ix) made it abundantly clear that plant and machinery used in any tea or other plantation in connection with the processing of any agricultural produce or in the manufacture of any article from such produce were only excluded from the expression tools ..... personally he may do so by himself, by members of his family, by servants or labourers with the aid of partners. 'raivats', in this country, are indisputably cultivators and the definition of 'raivat' in the bengal tenancy act (act viii of 1885) indicates the meaning in the following language:--'raiyat means primarily a person .....

Empire Plantations (India) Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1992(65)FLR923],[1992]197ITR698(Cal)

..... further straining its finances by reason merely of the general practice in the particular trade or business. the assesses here is engaged in plantation, growing and manufacturing of tea. tea plantation labour is highly organised labour and the tea grower and manufacturer has to go by the general treaty which the planters enter into with the ..... jute mills ltd. v. second industrial tribunal : (1979)illj461sc , held that customary bonus or contractual bonus goes beyond the pale of the payment of bonus act.6. in this case, the tribunal has rejected the assessee's claim for deduction on the ground that the commercial expediency of the payment has not been proved ..... year in question and (c) the general practice in similar business or profession. the three conditions must be satisfied before payment not required by the bonus act is regarded as reasonable and deductible under section 36(1)(ii). the two provisos must be read together to correctly understand the permissible deduction in terms of .....

Mooljee Sicka and Co. Vs. Second Additional Income-tax Officer V(i) an ...

Court : Kolkata

Reported in : AIR1960Cal492,[1960]40ITR163(Cal)

..... is accordingly not proved that the assessee had performed any cultivation of the land including tilling of the land, sowing of seeds and other operations involving application of human labour and skill upon the land. x x x x x the only operation performed by the assessee was the pruning of the plant. assessee was specifically asked by ..... as to whether a change of law amounted to information received upon which the income-tax officer could proceed under section 34(1) (b) of the income-tax act. was a vexed question, there being different decisions in different high courts. the matter however, has now been finally settted by a decision of the supreme court kumar ..... in madhya pradesh, which were utilised for the growing, collecting and selling of tendu leaves. it was a reference under section 66(2) of the indian income-tax act, as it then stood. it appears that the court called upon the commissioner to have a supplementary statement of the case prepared, so as to answer certain questions .....

State of West Bengal Vs. Mir Fakir Mohammad

Court : Kolkata

Reported in : AIR1977Cal29

..... in its ordinary sense, cultivation of the field, that in that sense it would connote such basic operations as tilling of the land, sowing of the trees, plantation and the like, and that though subsequent operations such as, weeding, pruning, watering, digging the soil around the growth and removing under-growths could be regarded ..... common parlance. 'agriculture' in its root sense means ager, a field and culture, cultivation, cultivation of field which of course implies expenditure of human skill and labour upon land. the term has, however, acquired a wider significance and that is to be found in the various dictionary meanings ascribed to it'. bhagwati, j ..... mentioned therein. 6. in this connexion we should note the definitions of agricultural land and non-agricultural land. in clause (b) of section 2 of the act 'agriculturalland' is defined in the following language :-- '(b) 'agricultural land' means land ordinarily used for purposes of agriculture or horticulture and includes such land, .....

Commissioner of Income-tax Vs. Borhat Tea Co. Ltd.

Court : Kolkata

Reported in : [1982]138ITR783(Cal)

..... what could be the agricultural land. in this case the question was whether income from forest land derived from sal and piyasal trees not grown by human skill and labour would constitute agricultural income. it was held that 'agriculture' in its primary sense denotes the cultivation of the field and is restricted to cultivation of the land in ..... it is further held that where the land not under agricultural operation is claimed as agricultural land within the meaning of section 2(e)(i) of the w.t. act, 1957, there should be a clear finding that the land in question is vitally connected with the basic agricultural operations. in this connection we may refer to the decision ..... the case, the tribunal was right in holding that the land sold by the assessee was agricultural land as referred to in section 2(14)(iii) of the income-tax act, 1961 ?'6. in order to appreciate the question referred to above, it is to be ascertained first, what is meant by agricultural land. section 2(14)(iii) defines .....

Khem Chand Dhingra and anr Vs. Prabir Roy Chowdhury and ors

Court : Kolkata

..... holder has abandoned their claim by handing over back the possession of the tea garden. according to him, m/s. agr plantations pvt. ltd. have exchanged series of 27 correspondences with the labour union expressing their inability to run the tea garden due to various reasons indicated in such letters. ultimately by a letter ..... bhupatish roychowdhury, the defendant herein would arrange to obtain with the assistance of shri santosh kumar agarwal necessary clearance under section 230a(1) of the income tax act, 1961 as also necessary permission from the deputy collector, jalpaiguri as may be required for completion of sale of the said tea estate.(h) shri santosh kumar ..... upon a journey to adjudicate the point it would be necessary to quote the relevant provisions of the statute for such purposes. section 17 of the indian registration act 1908 provides thus : "17. documents of which registration is compulsory - (1) the following documents shall be registered, if the property to which they relate .....

Cargola Tea Co. (P) Ltd. Vs. Ghanashyamlal Agarwala and ors.

Court : Kolkata

Reported in : AIR2000Cal174,(2000)1CALLT97(HC)

..... the owner of the said tea estate.11. it has been contended that there has been incorporation of the provisions of the industries (development & regulation) act, 1951 in the tea act, 1953 by virtue of section 16d(3) read with section 16a(2). section 16a is the definition section for the provisions under chapter 3 and section ..... been argued by the learned counsel mr. bachawat appearing for the respondent ghanashyamlal agarwal in mat no. 880 of 1999 that the claim of rangajaun tea & plantation industries private limited for getting possession of the tea estates can be summarily dismissed in view of the fact that rangajaun tea company limited forcibly took possession of ..... labourers but he could not take any action, (vide his report dated 23.2.87) (3) he received rs. 25,000/- from the lessee ghanashyamlal agarwal and opened a bank account of rs. 20,000/-. he further received a sum of rs. 75,000/- from som prakash slnghanla, the managing director of rangajaun tea and plantation industries .....

Khem Chand Dhingra Vs. Prabir Roy Chowdhury and Ors.

Court : Kolkata

..... provident fund a/c toonbarrie tea estate shall be borne and paid by shri santosh kumar agarwal the plaintiff herein and his nominee company messrs.agr plantations pvt.ltd.f) shri bhupatish roy choudhury the defendant herein would complete the sale by executing and registering appropriate deed of conveyance in respect of the ..... the dismissal of the execution application for non-performance of the part of the obligation by the judgment debtor and acting in derogation with the terms of settlement. the judgment debtor namely the agr plantations pvt.ltd.denies the allegations made by the decree holder in the instant application and asserted that they performed ..... only paying the balance consideration money but also did not meet out the other liabilities of the tea estate viz. provident fund, interest thereupon, gratuity, labour wages, labour statutory obligation, unsecured creditors etc.it is a further stand of the applicant that the rent as agreed under the said settlement was paid till may, .....

Texmaco Ltd. Vs. Appellate Authority and ors.

Court : Kolkata

Reported in : (2003)IILLJ567Cal

..... for undertaking production jobs.' in the said settlement the factum of declaration of lock-out and closure had specifically been noticed. apart from the labour commissioner, all the concerned parties were signatories to the said settlement. it is not in dispute that the third respondent herein would also be ..... engaged in the establishment specified therein. 'employer' has been defined in section 2(f) of the said act, the relevant portion whereof reads thus: 'section 2(f). 'employer' means, in relation to any establishment, factory, mine, oilfield, plantation, port, railway company or shop- (i) .................. (ii) in any other case, the person, ..... trade union known as oriental electric & engineering company workers union. 3. allegedly the aforementioned tripartite agreement was executed at the intervention of the labour commissioner, government of west bengal. pursuant to or in furtherence of the said tripartite agreement the petitioner herein agreed to offer fresh employment to .....

The Hilla Tea Estates and Industries Ltd. and Anothers Vs. State of We ...

Court : Kolkata

Reported in : AIR1993Cal236

..... , 1979 had taken over the possession of hilla tea garden and that to avoid any dislocation of the work in the tea garden and to avoid unnecessary labour troubles, west bengal tea development corporation limited, a government undertaking, had been entrusted with the management of the abandoned property 'as an ad interim arrangement'.38 ..... appointed, as, the provisional liquidator, over the company and took possession of all its assets, books and papers, including the tea garden. there was severe labour unrest and physical possession of the said tea garden practically went into the hands of the workers. as it was impossible for the manager and other officers of ..... a letter no.289/t dated september 29, 1977, the deputy commissioner, jalpaiguri, informed the acting manager of hilla tea estate that the petitiner company has gone into liquidation and has no concern with the plants and remnants of the plantation, which are absolute properties of the state government, and, as such, they are unable to .....