Judgment Search Results Home > Cases Phrase: plantations labour act 1951 section 22 spread over Court: kolkata Page 2 of about 240 results (0.115 seconds)

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

Court : Kolkata

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

..... pal submitted that the word 'implement' meant an instrument of labour and was wide enough to include even plant or machinery 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 and implements, others were included. ..... ) * * * *(ix) the tools and implements used by theassessee for the purpose of raising of agricultural produce: explanation -- for the purpose of this clause, tools and implements do not include any plant or 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 pro-duce' 25. dr. ..... thus the point was not before the tribunal and was not the subject matter of the appeal section 24(5) of the wealth tax act reads as follows:--'the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard pass such orders thereon as it thinks fit and in any such orders may include an order enhancing the ..... in that case, the assessee the raja of kanika owned a large residential palace in his estate, which estate extended over 400 square miles, and derived more then one half of his large income from agricultural land. .....

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

Court : Kolkata

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

..... 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 plantation workers ..... to say that the second proviso to clause (ii) of section 36(1) has no application in respect of employees covered by the bonus act and that bonus paid outside the statutory provisions for bonus is not deductible is an unduly narrow and constrictive view of a beneficial ..... held as follows :'whatever be the effect of the amendment of the payment of bonus act, the provisions of section 36(1)(ii) are quite clear in this behalf. ..... demanded any bonus and not even a resolution of the assessee-company is forthcoming from which we could have found out as to how far the payment was for commercial expediency or deductible with reference to section 28 or section 37(1) or the second proviso to section 36(1)(ii) of the income-tax act.'3. ..... in this reference under section 256(1) of the income-tax act, 1961, the following question of law has been referred to this court :'whether, on the facts and in the circumstances of the case, the provision ..... by the amendment of section 36 of the income-tax act, 1961, with effect from september 25, 1975, the first proviso was added and the original proviso was retained as the second proviso with the addition of the words 'not being bonus referred to ..... conditions must be satisfied before payment not required by the bonus act is regarded as reasonable and deductible under section 36(1)(ii). .....

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

Court : Kolkata

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

..... his point however is as follows: he says that in order to reopen the assessment of the year 1953-54 under section 34(1) (b) of the income tax act, the pre-condition was that the incorne-tax officer had, in consequence of information in his possession, reason to beiievc that income, profits or gains chargeable to income-tax had escaped assessment for any year etc ..... on or about february; 1958 the income-tax officer served the petitioner company with a notice under section 34(1) (b) of the income tax act, calling upon it to file a return on the ground that he had reason to believe that income for the year 1953-54 had escaped assessment ..... consequently, he says that this reopening of the assessment was outside the purview of the power granted under section 34(1) (b) and in spite of the new elucidation of the law, the pre-conditions were not satisfied. ..... the result was that the income-tax authorities reopened the question under section 34(1) (b) and the ground was that the law on the subject had been altered ..... it was held that the word 'information' in section 34(1) (b) included information as to the true and correct state of the law, and so would cover information as to a relevant judicial ..... it was a reference under section 66(2) of the indian income-tax act, as it then stood ..... it 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. .....

State of West Bengal Vs. Mir Fakir Mohammad

Court : Kolkata

Reported in : AIR1977Cal29

..... own noted as follows :-- '.....that the term 'agriculture' meant, 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 as agricultural operations when they are taken ..... contended that the banana gardens or the bamboo gardens cannot in any view be called orchards referred to in clause (f) of sub-section (1) of section 6 of the act on which the plaintiff relies to get retention of the same. ..... of the judgment we find : 'the terms 'agriculture' and 'agricultural purpose' not having been defined in the indian income-tax act, we must necessarily fall back upon the general sense in which they have been understood in common parlance. ..... we are unable to hold that the use of human labour and skill merely for such purpose constitutes 'agriculture,' or that the land was being used for agricultural purposes'.in the case before us that decision will be of no help because this is not a case ..... the skill and labour were directed towards regeneration and preservation of ..... 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. ..... if, therefore, human labour and skill wereexpended, they were not directed towards planting or growing .....

Parry's (Cal) Employees' Union and Anr. Vs. Third Industrial Tribunal ...

Court : Kolkata

Reported in : [2001(89)FLR192],(2001)IILLJ39Cal

..... sengupta points out that in order that the provision of section 25-n of the aforesaid act applies, the establishment must be of any of the categories mentioned in section 25-l(a) of the act and as such in the absence of any material showing that the same is a factory such question cannot be adjudicated. ..... bandopadhyay next contends that while assessing the amount of compensation in terms of section 25-f of the act, the average monthly wages should be divided by 26 and it should be then multiplied by 15. ..... appellate authority reported in : (1984)iillj464sc , the supreme court was dealing with a case of the manner of working out daily wages for the purpose of section 4(2) of the payment of gratuity act and such calculation must be different from the calculations made with reference to section 25-f(b) read with section 2-aaa(i) of the industrial disputes act in view of difference of language. ..... sengupta that once the a/c payee cheque has been sent by registered post with acknowledgment due, the employer had no control over the money so dispatched unless of course the cheque is dishonoured, which is not the case before us and under such circumstances sending of cheque by registered post amounts to payment within the meaning of section 25-f or the act. ..... sengupta submits, that the establishment is either a mine or a plantation.11. ..... presiding officer, second additional labour court, madras and ors. ..... presiding officer, principal labour court, madras and anr. ..... labour court, hubli fjr vol. 66 p. .....

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

Court : Kolkata

Reported in : [1982]138ITR783(Cal)

..... of purchase by the owners of the adjoining tea estate and the extraordinary rise in price held that these facts supported the contention of the assessee that human labour and skill had been expended and the land had been made fit for immediate cultivation and that at the time of sale it was not overgrown with trees of spontaneous growth,'10 ..... by the owners of the adjoining tea estate and the extraordinary rise in price held that these facts supported the contention of the assessee that human labour and skill had been expended and the land had been made fit for immediate cultivation and that at the time of sale it was not overgrown with trees of spontaneous growth. ..... pranab pal, learned counsel for the assessee, points out that it has been found by the tribunal that human labour and skill had been expended and the land had been made fit for immediate cultivation and that at the time of ..... 137 of the report observed that the correct test to apply would be to find out whether human labour had been applied to the land itself, in order to extract from its natural powers, added to or aided by other natural or artificial sources of strength ..... act, 1961, required the tribunal to refercertain questions but the tribunal referred the question stated below tothis court for its opinion :'whether, on the facts and in the circumstances of 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 .....

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

Court : Kolkata

..... seeking for following reliefs : "(a) leave, if necessary, to make the instant application; (b) an order of injunction be passed restraining the owners of the said tea estate from executing a conveyance in favour of agr plantations (p) ltd; (c) an order of injunction be passed restraining each of the parties from alienating, encumbering and/or alienating the said tea estate in any manner whosoever;(d) a fit and proper person be appointed as receiver to ..... they have not performed their obligation and as such the decree is inexecutable it has been specifically contended by the judgment-debtor that bank's liability has not been cleared, payment to the labourers were not done, provident fund dues were not paid, gratuity of the retired workmen and the workmen who were on the verge of the retirement is not cleared, payment to unsecured creditors ..... 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 ..... a report before this hon'ble court after seeing and noting the persons in possession in the said tea estate; (e) an order be passed directing the parties to hand over possession and management of the said tea estate to the petitioner; 2 (f) the time for making payment under the decree be extended and the petitioner be given liberty to deposit the sum of rs .....

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

Court : Kolkata

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

..... 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). ..... upto january 1987 we do not know what prevented him from claiming his remuneration upto january 1991 from rangajaun tea & plantation industries which was obliged to make such payment of his remuneration for being authorised to purchasegreen leaves of the two tea estates @ ..... june 24, 1990 for committal of rangajaun, its director as also the directors of chargola and slnglachara tea company private limited for contempt, the trial court directed rangajaun tea company to hand over the charge of the tea estates immediately to the special officer who was again directed to run the tea estates through rangajaun. ..... and thereafter ghanashyamlal agarwal would be entitled to be in possession till his dues are repaid by the lessor which means that ghanashyamlal would be entitled to be in possession from yearto year or from month to month by holding over under section 116 of the transfer of property act, 1882 till determination of tenancy in accordance with law. ..... (2) he received disquieting reports from gardens about labour unrest, non-payment of wages, absence of cultivation, immatured death of labourers but he could not take any action, (vide his report dated 23.2.87) (3) ..... (4) he got report that the labourers of the two tea estates themselves sold green leaves and distributed amongst themselves a .....

Khem Chand Dhingra Vs. Prabir Roy Chowdhury and Ors.

Court : Kolkata

..... and any other liability including 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 said tea estate within 90 days from ..... the salient feature of the said terms of settlement was that the original owner shall effect the sale of the tea estate in favour of the agr plantations pvt.ltd.for a consideration price of rs.63 lacs out of which a sum of rs.1 lac was paid on or before the execution of the said terms of settlement and a further sum of rs.6 lacs shall be paid on the ..... roy choudhury the defendant herein would arrange to obtain with the assistance of shri santosh kumar agarwal necessary clearance under section 230 a (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 ..... and conditions embodied in the said agreement clause 4 thereof provides that the said owner would hand over the physical possession of the tea garden to the said intending purchaser upon payment of the stipulated ..... 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, 2000 and therefore .....

Texmaco Ltd. Vs. Appellate Authority and ors.

Court : Kolkata

Reported in : (2003)IILLJ567Cal

..... (3) a settlement arrived at in the course of conciliation proceedings under this act or an arbitration award in a case where a notification has been issued under sub-section (3-a) of section 10-a or an award of a labour court, tribunal or national tribunal which has become enforceable shall be binding on- (a) all parties to the industrial dispute; (b) all other parties summoned to appear in the proceedings as parties to the dispute unless the board, arbitrator, labour court, tribunal or national tribunal, as the case may be, records the opinion that ..... (ii) in any other case, the person, who or the authority which, has the ultimate control over the affairs of the establishment, factory, mine, oilfield, plantation, port, railway company or shop, and where the said affairs are entrusted to any other person, whether called a manager, managing director or by any other name, such ..... as regard the liability of payment of gratuity to the concerned workmen it was agreed that such liability till the date of closure notice would be taken over by the petitioner, the amount in relation whereto, however, would be payable to the concerned workmen as and when they reach the age of superannuation together with the amount of gratuity which would become due and ..... the said act was enacted to provide for a scheme for 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 .....