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Commissioner of Income-tax, Madras Vs. Diwan Bahadur S. L. Mathias.

Court : Chennai

Reported in : [1937]5ITR435(Mad)

..... 4 of the indian income tax act.the assessee who owns coffee plantations in the mysore state is a resident of british india (mangalore); adn the ccase states that while he maintains an office in the mysore territory to supervise the cultivation work there, the labour required for the cultivation is recruited in mangalore, materials required for the estate like manure, tools, spray ..... with two kinds of receipt in british india; one, receipt in the ordinary sense of that word and the other, in an artificial or extended sense and the second clause defines the artificial or extended meaning. ..... ' these relevant parts of that judgment decided on not seem to us to turn on any peculiarity of the new south wales act but to recognise that as a matter both of language and of business, receipt of produce in kind may well be spoken of as receipt or accrual of income at the place where the ..... 6 of the indian income tax act are qulified by the opening woids save as hereinafter (other wise) provided the point for determination is whether the assessee can claim exemption under the ..... 1343) that the term income in the indian income tax act connotes a periodical monetary return coming in with some sort of regularity or expected regularity from definite sources : but their lordship were than emphasis not on distinction between receipt in money and receipt ..... argument was in any event to exclude the operation of the second proviso which is worded as a proviso only to sub-section (2) and not to sub-section(1). .....

The Commissioner of Income-tax Vs. Dewan Bahadur S.L. Mathias

Court : Chennai

Reported in : AIR1938Mad352; (1937)2MLJ310

..... the assessee who owns coffee plantations in the mysore state is a resident of british india (mangalore) ; and the case states that while he maintains an office in the mysore territory to supervise the cultivation work there, the labour required for the cultivation is recruited in mangalore, materials required for the estate like manure, tools, spray materials, crop- ..... 1860) 2 t.c 149 the learned judges held that the mere purchase of goods will not amount to the carrying on of trade (except in the case provided for in section 42) and in the circumstances there was nothing like the receipt of income or gains or profits in british india. ..... 161 and rule 24 of the rules framed under section 59 of the act), be entitled to deduct only the agricultural part of ..... clause deals with two kinds of receipt in british india; one, receipt in the ordinary sense of that word and the other, in an artificial or extended sense and the second clause defines the artificial or extended meaning. ..... on the other hand, we have not been shown any reason why the proviso was inserted at all and why it should have been limited to lands paying assessment to an indian state if it was not the intention to ..... on the other hand, they refer in the course of their judgment to income being likened to the 'crop of ..... been 'earned' elsewhere, but they held that if the whole is 'received' in british india, no portion could escape taxation unless there be a convention to limit the claim of one state against the nationals of others. .....

K.M. Govindaraja Mudaly Vs. Sri Ellamman Temple, Ambur

Court : Chennai

Reported in : AIR1973Mad176

..... , such basic operations requiring expenditure of human skill and labour on the land itself and (2) other operation which have to be resorted to be 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 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 but ..... remains as to whether the plaintiff will come under the definition of 'cultivating tenant' as defined in section 2(aa) of madras act 25 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 defined in section 2(b) as the use of lands for the purpose ..... in payment of the said amount 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. .....

Muthiah Vs. the Divisional Manager, Meivor Tea Division

Court : Chennai

Reported in : (1998)2MLJ610

..... were taken over by the respondent corporation and the terms and conditions of the g.o.ms.no.221, dated 3.4.1990 environment and forest department, government of tamil nadu reads as follows:(iii) tamil nadu tea plantation corporation will take over the entire labour force of cinchona department and assume all existing obligations towards them including wages, e.s.i. ..... further though it is stated therein that the wages payable to the cinchona labour taken over by tamil nadu tea plantation corporation limited will be fixed separately by tamil nadu tea plantation corporation limited and shall not be less than that paid now by the ..... by the respondent corporation with the various trade unions, that the workmen who were absorbed in service are all governed by the service condition as applicable to the workmen in the tamil nadu tea plantation corporation limited and that the standing orders of the cinchona department has been replaced by the standing orders of tantea. ..... of the respondent, a counter affidavit has been filed rebutting all the material allegations levelled against them one after the other and ultimately they requested this court to dismiss the writ petition for want of merits.3. ..... further as rightly pointed out on behalf of the petitioner such act of the respondent is arbitrary and amounting to unfair labour practice and that therefore, this writ petition succeeds and has to ..... this case that the respondent is acting in an arbitrary manner and that it is an unfair labour practice. .....

Kanyakumari District Planters Association, Nagarcoil rep., by its Secr ...

Court : Chennai

..... the impugned notifications issued under section 1(2)(iii) of the act are violative of the provisions of the article 14 of the constitution of india, as it discriminates between plantations as similar plantations situated in other districts have not been notified as forest ..... with regard to plea of violation of principles of natural justice, after referring to section 2a of the act, which deals with the constitution of a committee for the purposes of the act and also g.o.ms.no.512, issued by the government relaxing certain provisions of the act and rules in favour of plantation owners, it was held there is no violation of principles of natural justice. ..... holding that based on the information furnished and the explanation to section 1(2)(iii) of the act, it is clear that the private forest, which is a forest shall not cease to be such by reason only of the fact that a portion thereof, lands are cultivated and rubber plantation, even if, they are cultivated partly or wholly is to be considered as forest for the purpose of declaration under the provisions of the act and though the word forest as generally understood means a large ..... thus, the object of the kerala vesting act was to distribute the private forest lands among the agriculturist and agricultural labourers for agriculture. ..... this act provided for vesting in government private forest in state of kerala for assignment to agriculturist or agricultural labourers for cultivation and the act was extended to the entire kerala state. 35 .....

V. Sambandan Vs. The Punjab National Bank Rep. by its Chairman cum Man ...

Court : Chennai

..... union of india reported in (2008) 1 scc 125, that banks are entitled to take actual possession of the property in terms of section 13 of the sarfaesi act, 2002 and other decisions, in kathikkal tea plantations' case, a hon'ble division bench of this court, at paragraph 16 observed thus: "the third party, who comes forward to purchase the secured asset, must have a confidence that he would get the ..... of the financial assistance in spite of the above notice and the authorised officer is, therefore, entitled to take possession of the secured assets under the provisions of sub-section (4) of section 13 read with section 14 of the principal act; (ix) that the provisions of this act and the rules made thereunder had been complied with: provided further that on receipt of the affidavit from the authorised officer, the district magistrate or the chief metropolitan ..... informed by the management of the defaulting unit at the time of availing of the loan facility that the unit had the necessary independent approach road. ..... any compensation or deduction in price on any account whatsoever and shall be deemed to have purchased the property subject to all encumbrances, liens anti claims including those under the existing legislation affecting labour, staff etc. ..... any compensation or deduction in price on any account whatsoever and shall be deemed to have purchased the property subject to all encumbrances, liens and claims including those under the existing legislation affecting labour, staff etc. .....

theivu Pandithan and anr. Vs. Secretary of State for India and

Court : Chennai

Reported in : (1898)ILR21Mad433

..... on government assessed waste on which palmyra trees of raiyats stood and no compensation was given to the tree owners for the lands; (3) pattas have been granted by me to other than the owners of the trees for the assessed waste underneath in several cases--but the owners of the trees did not want the land in these cases;(4) in one or two ..... granted by the collector on patta without due inquiry or priority of option being accorded to the tree owners to take up the land on which the trees stood, and in others the landholders themselves have voluntarily resigned a percentage usually from one-third to one-half of the trees on their lands to certain palmyra climbers on condition that the latter attended to ..... to the system of taxation in force in tinnevelly and to that prevailing in the other parts of the presidency in respect of palmyra plantations, as well as to the reason for the existence of two such different systems ..... government, were well founded, one would expect government would have taken care to have it unequivocally intimated to planters of topes that they were labouring under a serious and a very unfortunate mistake in thinking (as in the absence of such intimation they were entitled to do) that the land on which they were expending ..... was a reference under the forest act, and the question was whether the holder of a tree patta was a ' known occupier of land ' within the meaning of the forest act so as to entitle him to notice under section 6, when the government proposed to .....

Stanmore Estate and ors. Vs. the Commissioner of Labour and ors.

Court : Chennai

Reported in : (1979)2MLJ97

..... 1016, labour and employment, in exercise of the powers conferred by clause (b) of sub-section (1) of section 3 and sub-section (2) of section 5 of the act, inter alia fixing revised minimum rates of wages (sic) in respect of tea estates and coffee estates in shevaroy and palani hills. ..... : future adjustment of dearness allowance will be made at the following rates for variations in the average consumer price index for coimbatore centre (1936-100) from the level of 1693 points for all estates in areas other than kanyakumari district and from 1934 points of consumer price index for nagercoil centre (1939-100) in respect of tea and rubber estates in kanyakumari district.the government order gives the rate of variation for ..... under these circumstances, the petitioners received a communication from the inspector of plantations, yercaud, the second respondent, dated 30th december, 1977 stating that the dear-ness allowance fixed in g.o.ms. no. ..... the memorandum proceeded to state--the inspector of plantations and the labour officers are informed that the government have instructed that the dearness allowance notified in the g.o. ms. no. .....

N.K.S. Rengeswaran Vs. Commissioner of Agricultural Income-tax and ors ...

Court : Chennai

Reported in : [2000]242ITR344(Mad)

..... the petitioner, basic operations include tilling of the land, sowing of the seeds, planting and similar operations on the land and the basic operations require the expenditure of human skill and labour upon the land itself and there are subsequent operations, namely, weeding, digging the soil around the growth, removal of undesirable undergrowth and all operations which foster the growth and preservation of the ..... section 2(r) defines 'plantation' :' 'plantation' means any land used for growing all or any of the plantation crops with or without any other crop intermingled with such plantation ..... authorities are not prevented from assessing the lands under the agricultural income-tax act if they are satisfied that there are agricultural operations and agricultural income from the ..... officer, madurai--the second respondent herein seems to have treated the land as 'tope' coming within the definition of section 2(y) of the act and as such he levied the additional tax. ..... the second respondent passed the revised orders under section 65a(3) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), by his proceedings gir. no. ..... provisions of the tamil nadu agricultural income-tax act 'agricultural income' is defined under section 2(a). ..... case that when there were no agricultural operations on the lands, there was no question of any agricultural income and, consequently, there would be no liability to agricultural income-tax which could be compounded under the act,17. .....

W.P.A.R. Ramamoorthy and Ors. Vs. the Secretary, Tirunelveli District ...

Court : Chennai

Reported in : (1964)1MLJ80

..... labour force and represented by the tirunelveli district national plantation workers' union having been dismissed from service, it eventually assumed the proportion of an industrial dispute, the subject-matter of reference for adjudication, by a government order dated 17th january, 1961, under section 10(1)(c) of the industrial disputes act ..... the management of 'the hindu', madras : (1961)illj288mad pointed out:in other words, the jurisdiction of a labour court to adjudicate upon an industrial dispute springs from the refer once made to it and is confined to the ..... if the non-employment was not a consequence of the dissolution of the firm but resulted from other facts and circumstances, whether such non-employment would be justified and whether notwithstanding the fact that the estate was divided among the sharers by metes and bounds, the estate for the purpose of labour should be regarded as a unit and relief to the non-employed workmen should be given on that basis, ..... the valayar plantation or estate situate on papanasam mills seems to have originally belonged to two families, one of them consisting of respondents 1 to 5 and the other respondents 6 ..... on the other hand the tribunal stated that the 34 workmen got unemployed in about may, 1960, long after the date ..... in other words, for the continued employment of these 34 workers on the estate all the proprietors namely respondents 1 to 4 and 6 to 8 will be jointly responsible, and these workers w ill continue to work on the estate as .....