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The Deputy Commissioner, Commercial Taxes Vs. Carriage Works Canteen, ...

Court : Chennai

Reported in : [1963]14STC654(Mad)

..... the assessee in that case was a plantation owner, and was supplying food-grains to the labourers as an amenity without any profit motive. ..... the admitted position that the carriage works canteen of the southern railway was under a statutory duty imposed upon it by the factories act to provide foodstuffs to its workers on a non-profit basis, the tribunal came to the conclusion that a business which has no profit motive as its basis cannot be regarded as a business for the purpose of the sales tax act and that a person who carries on such an activity cannot be regarded as a 'dealer' carrying on business.2. ..... says is that there was no need to enact any definition of 'business' in the new act unless it was the intention of the legislature to mean that the profit motive was to be excluded ..... , held that a 'business' for the purpose of the madras general sales tax act should be understood in a commercial sense with a view to make profit and where such an element is absent, the relevant definitions of 'dealer' and 'sale' would not be ..... though the tribunal does not refer to any other decided case except sree meenakshi mills ltd. ..... it is true that even under the old act where 'business' was not denned, business was always held to mean a course of activity engaged in with a profit ..... holding that the sale of foodstuffs by the carriage works canteen, southern railway, perambur, is not in the course of business, thereby making the canteen a 'dealer' within the meaning of the madras general sales tax act. .....

Subbiah Nadar Vs. Nallaperumal Pillai and ors.

Court : Chennai

Reported in : AIR1973Mad432; (1973)1MLJ459

..... (as he then was) held that the expression 'altogether ceased to cultivate the lands' occurring in clause(b) of section 3(2) has reference not merely to the physical act of stopping cultivation but to an intention never to revert to cultivation of the land and that the intention has to be gathered from the facts and circumstances of each case including the fact of actual cessation of ..... it has been observed--'there can be no doubt that if a party asks for a relief on a clear and specific ground and in the issues or at the trial no other ground is covered either directly or by necessary implication, it would not be open to a party to attempt to sustain the same claim on a ground which is entirely new ..... tenant' as a person who carries on personal cultivation on such land, under a tenancy agreement, express or implied, and section 2(ee) provides that a person is said to carry on personal cultivation on a land when he contributes his own physical labour or that of the members of his family in the cultivation of that land. ..... fact in this case, the documents adduced are all his own admissions and statements in some other proceedings and he had enough opportunity to explain the admissions contained in those documents. ..... 2 and some others to speak to the fact that he and the members of his family contributed their physical labour in the cultivation of ..... he merely put his signature in the returns and the returns were filled up by others has not rightly been accepted by the lower appellate court. .....

Masilamani Udayar Vs. Ramakrishna Chettiar

Court : Chennai

Reported in : (1982)1MLJ209

..... 1979, or assessed to sales tax in the two financial years immediately preceding the 1st day of april, 1979, or who have been assessed to property tax or wealth tax in respect of buildings or lands other than agricultural lands under tamil nadu district municipalities act, 1920 or tamil nadu panchayats act, 1958, provided that the aggregate annual rental value of such building and lands is not less than rs. ..... think that the expression 'income' in the madras plantations agricultural income-tax act, 1955 has any other connotation.8. ..... of the judgment-debtor cannot be treated as the annual household income as defined in section 3 (a) of act (xiii of 1980), which reads as follows:annual household income means the aggregate of the gross annual income from all sources of all the members of a family during the year ending on the 31st december, 1979.as per the section, household income means the aggregate of the gross annual income from all sources of all ..... new twentieth century dictionary (1979 edition) the meaning of the word 'income' is given as follows:money periodically received for labour or services, also money received from the rental of property, the proceeds of business the profits of commerce, interest on lease ..... the word clearly implies the idea of receipt, actual or constructive.since there is no definition to the term 'income' in act xiii of 1980, we will have to only fall back to the dictionary meaning of the word 'income' and find out whether the sale proceeds of the lands can .....

Syed Tajudeen Madani Vs. the Tamil Nadu Electricity Board

Court : Chennai

..... the following directions:-(i) within 4 weeks of receipt of a copy of this order, the first respondent shall apply to the tamil nadu electricity regulatory commission under section 86(1) of the act, for a clarification as to whether a classification between advocates having consultation rooms in their own residences and advocates having consultation rooms in other places would be a reasonable classification and as to whether it would be fair to place the former category of advocates under tariff i-a and the latter category of ..... so, the commission held that tariff i-a is also applicable to the following categories of services -(1) handlooms in residences of handloom weavers (regardless of the fact whether outside labour is employed or not) and to handlooms in sheds erected where energy is availed of only for lighting and fans. ..... therefore, to say that the office of an advocate would come under tariff-v under the category commercial and others, merely because it is located in the residence of another person, would make an advocate's office much worse than an industrial activity under tariff ..... action of the respondents in treating the advocate's office located in places other than his own residence, as not coming under tariff i-a, but coming under tariff v, is in terms of an order passed by the tamil nadu electricity regulatory commission, by virtue of section 86 (1) the electricity act, 2003. ..... the creches and recreation centers run by plantations were classified under lt tariff ii-b(1). .....

K.M. Govindaraja Mudaly Vs. Sri Ellamman Temple, by Trustee and Periat ...

Court : Chennai

Reported in : (1972)2MLJ357

..... , such basic operations requiring expenditure of human skill and labour on the land itself; and (2) other operations which have to be resorted to by the agriculturist and which are absolutely necessary for the purpose of effectively raising the produce from the land, referred to as subsequent operations like protecting the ..... the plaintiff who filed a suit for a declaration that he is a cultivating tenant entitled to the benefits of the madras cultivating tenants' protection act, 1955 and for a permanent injunction restraining the defendant from interfering with his possession and enjoyment of the suit lands as such tenant and was successful in the trial court ..... remains as to whether the plaintiff will come under the definition of 'cultivating tenant' as defined in section 2(aa) of madras act xxv of 1955. ..... section 2(aa) defines 'cultivating tenant' in relation to any land as a person who carries on personal cultivation on such land, under a tenancy agreement, express or implied and 'cultivation' has been define4 in section 2(6) as the use of lands for the purpose ..... in payment of the said amounts for a year the defendant filed a petition before the revenue court under the provisions of the madras cultivating tenants' protection act, in 1961 and obtained an order of eviction. ..... the right any proprietary interest in the lands as the right pertains only to a growing crop, and a growing crop is expressly exempted from the definition of 'immovable property' in the transfer of property act. .....

Subbiah Pillai (Died) and ors. Vs. M.A. Thirunavukkarasu Pillai (Died) ...

Court : Chennai

Reported in : (1996)2MLJ16

..... ranganathan pillai : (1958)1mlj272 wherein it has been held that in order to qualify as a 'cultivating tenant' within the meaning of section 2(aa) of the act, it is not necessary that a person should put his own muscular effort into the soil and that it is sufficient for the land is cultivated under his direct supervision and if further he assumes the risk of the ..... sharud chandra : air1988sc1858 , wherein it has been held as follows:though the high court, while hearing the appeal under section 100, c.p.c, has no jurisdiction to reappraise the evidence and reverse the conclusions reached by the first appellate court, but at the same time its power to interfere with the finding cannot be denied if when the lower ..... of the learned counsel appearing for the appellants that the question whether the plaintiff is a cultivating tenant or not can be relegated to the enquiry before the record of tenancy tahsildar only on account of the bar imposed by section 16(a) of the act, which provides that the civil court has no jurisdiction to go into the question. ..... lower appellate court has observed that the appellant's case is that the plaintiff had been merely engaged for irrigating and that he has been subsequently removed for unsatisfactory work on the ground among others that the first respondent has not contributed his physical labour in the cultivation of the suit land, and therefore it must be held that he would not get the benefits of the act. .....

Gopinath and anr. Vs. District Revenue Officer and ors.

Court : Chennai

Reported in : (1998)2MLJ15

..... not confer any right to them, that the land being valuable cannot be assigned free of cost, that there has been development in the locality where housing board colony has come besides other commercial establishments, that the claim of the petitioners that they have invested and incurred a huge amount to improve the land cannot be accepted and that the request for assignment cannot be complied with. ..... 1676/2, 1677/ 2 and 1691/2 cannot be entertained as they have become very valuable, that no other government land is available, that the land has been considered for transfer to the public health department for construction of an hospital serving public purpose, that on 24.4.1992 the 1st respondent had entered ..... grazing ground was under the control of local panchayat, the district collector published a notification under section 76(2) of the tamil nadu panchayats act excluding the said extent of land from the operation of tamil nadu panchayats act. ..... , this court holds that the petitioners are entitled to the writ of mandamus as prayed for and their hard labour and investment should not be denied. ..... 1st respondent on a later date have changed their minds, presumably because the lands had become valuable in the course of time and the petitioners have also effected improvements by their hard labour. ..... land, brought it under cultivation, dug a well 15 years back with substantial investment, had also installed oil engine pump set and have been cultivating the land there with hard labour. .....

Thachangot Cheruvani Narayani Amma and anr. Vs. Malammal Kootancheri K ...

Court : Chennai

Reported in : (1917)32MLJ541

..... as having intended for the first time to declare such trees to be the property of the tenant, the necessary corollary being that without the act they would be and before the act were the property of the landlord, at the time when the kychit of 1895 was executed, the act of 1900 was not in force and therefore there was nothing to prevent the parties from making what agreement they pleased with regard to the ..... for the purposes of this case, ii is necessary to examine the provisions of those sections, and i may shortly summarise them as follows: - for improvements other than those relating to trees the compensation is arrived at by a calculation based on the present value of the improvement together with the cost of its execution. ..... in so far as the ownership of the trees is concerned there is nothing retrospective in the act, for although section 19 is retrospective in so far as the right of the tenant to make improvements and to claim compensation for them is concerned, it does not otherwise purport to have a retrospective effect and therefore can have no effect upon his claim for ..... section 4 takes the place of section 3 of the old act; sub-section (h) practically exactly corresponds to (h) of old act: but sub-section (i) of the old act is gone. ..... the principle adopted in the acts is to compensate the tenant for the labour expended by him on the land, irrespective of the question whether be had acquired a proprietary right to the trees or not. .....

Kil Kotagiri Tea and Coffee Estates Co. Ltd. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1998]234ITR252(Mad)

..... as per the relevant legislative entries in the constitution of india with the taxing powers of the union, on the one hand, and the state on the other hand, it is well known that tax on 'agricultural income' can be levied only by the state leaving the 'non-agricultural income' to be taxed by ..... respect of agricultural income from tea grown and manufactured by the seller in the state of madras, the portion of the income worked out under the indian it act and left unassessed as being agricultural shall be assessed under the act after allowing such deductions under the act and the rules made thereunder : provided that the computation made by the indian ito shall be accepted by the agrl. ..... business and thereupon he shall be assessed treating his agricultural income to be 60 per centum of the income from tea grown and manufactured in the state of madras after allowing the deductions allowed by this act this assessment being subject to revision after the income for the year has been determined for the purpose of the indian ..... court further points out that after the produce sprouts from the land, there may be other operations like weeding, digging the soil around the growth, removal of undesirable undergrowth, etc ..... from the said rule, that it applied only to income in relation to tea and not to the abovesaid trees, even though they might have been owned by the assessee, along with the tea plantation. so, r. ..... operations and require the expenditure of human skill and labour upon the land itself. .....

E.i.D. Parry (India) Limited Represented by Its Secretary Vs. the Secy ...

Court : Chennai

Reported in : (1984)2MLJ211

..... certificate issued by the director of agriculture dated 26th august, 1972, it requires to be stated that it came to be issued under the seeds act of 1966 because under section 2(ii) of that act defined seed meaning 'any of the following classes of seeds used for sowing or planting: seeds of food crops including edible oil seeds and seeds ..... issued by the central government or a state government shall apply to the movement or transportation, by any person of seeds of notified kinds or varieties certified or truthfully labelled under the provisions of the said act and the rules made thereunder.provided that such movement or transportation of notified kinds or varieties of seeds shall take place only in sealed packs container or bags duly labelled in accordance with the provisions of the ..... which the contracts entered into between the ryot on the one hand and the company on the other will clearly show that the particular ryot who is called upon to produce the seeds must own ..... view and laudable object, this act came to be passed providing for the markets, storage facilities, direct sale through the market ..... the petitioner, since as i said above, the object of the act is to see that the ryots get fair prices and proper returns for the produce which they produce by dint of their hard labour, sweat and toil. ..... petitioner will disclose that this is a case of a labour contract as laid down in shivanandan v. ..... , the money is paid by the ryot and therefore there is no question of contract labour at all. .....