Court : Andhra Pradesh
Reported in : AIR1959AP52
..... couple of summers. having regard to the uncertainty of the ownership of the plants, compensation has to be assessed only with reference to the expenditure incurred on the labour for raising the fence.with regard to the chillakampa plants, the appellants' own gardener p.w. 7 said that chillakampa was not used as fuel. as observed ..... judge on 5-11-51 with the same result. the appellants have filed c. m. p. no-5524/ 56 for admitting the judgment dated 5-11-1951 as additional evidence although appeals therefrom are pending in this high court.the appeals preferred against ex. a-8 were disposed of by this high court and judgments ..... claim for partition was successful. the judicial committee said .-'they think that the judgment in question is only admissible under the provisions of sections 13 and 43, evidence act. as establishing a particular transaction in which the partibility of the pandara estate was asserted and recognised, viz., partition resulting from the 1793 suit. the reasons upon .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]42ITR38(AP)
..... and subsequent. the basic operations are : tilling of the land, sowing of the seeds, planting, and similar operations accompanied by the expenditure of human skill and labour on the land itself. the subsequent operation are after the germination of the produce, such as weeding, digging the soil around the growth, removal of undesirable undergrowth ..... classes of income is 'agricultural income' (clause (iii) of section 4(3).'agricultural income is defined in section 2(1) of the indian income-tax act and the relevant portions thereof are as follows :'agricultural income' means -(a) any rent or revenue derived from land which is used for agricultural purposes and ..... bearing trees which were yielding income. in 1943 the lands were requisitioned for military purposes in accordance with the relevant rules made under the defence of india act (xxxv of 1939). in cases of such requisitioned properties certain rules were made in 1943 called payment of compensation and arbitration rules. by reason of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]52ITR939(AP)
..... , large sums are expended by the company for providing accommodation to the workmen by erecting huts any running camps near the plantations, as it would be very difficult and costly to transport a large labour force to the work-spot day after day throughout the agricultural season.contemporaneously with the formation of the company, i.e., ..... side and an agricultural side. here in this case we are concerned with the agricultural operations of the company for the three assessments year 1950-51, 1951-52 and 1951-53. the company owns about 13,500 acres of land, which is used for raising sugarcane, and sugarcane is utilised as raw produce for manufacturing sugar ..... caused by flood or other natural causes;(iii) interest paid on any amount borrowed and actually spent in any capital expenditure incurred after the commencement of this act exclusively for the benefit of the land from which such agricultural income is derived or for the purpose of deriving such agricultural income from such lan :provided .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP189; [1967]63ITR534(AP)
..... 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 beings including plantations and groves, or grass or pasture for consumption of beasts or articles of luxury such as, betel, coffee, tea, spices, tobacco, etc., or commercial crops like ..... land, sowing of the seeds, planting and similar operations on the land. they would be the basic operations and would require expenditure of human skill and labour upon the land itself. there are however other operations which have got to be restored to by the agriculturist and which are absolutely necessary for the purpose of ..... therefore constitute agricultural lands. this leads us to a consideration of the meaning of the expression 'agricultural lands' in section 2(e)(i) of the act. (7) the act imposes a tax on the capital value of the assets of persons and was manifestly passed by the parliament to the constitution, which reads thus:--'taxes on .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1969)ILLJ9AP
..... on the ground that order ix, rule 13, civil procedure code, is not applicable to cases under the industrial disputes act, before the labour court. the labour court upheld the objection following the view taken by the labour appellate tribunal in malayalam plantations, ltd. v. ponnuswami 1956-i l.l.j. 69 and held that the order made by it ..... civil procedure code are not applicable except in so far as they relate to matters specifically mentioned in the act or rules. regarding the scope of the powers vested in the industrial tribunal or labour court, the labour appellate tribunal held in malayalam plantations case 1956-i l.l.j. 69 (vide supra) that in the absence of a ..... notice of the application and, therefore, his refusal to take notice should make no difference. there is nothing in the provisions of the act or the rules made thereunder which enables the labour court to apply the provisions of order ix, civil procedure code. rule 26 of the andhra pradesh industrial disputes rules only enables .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP399
..... their fundamental rights are affected when that state sought to take away their rights under the madhya pradesh abolition of proprietary rights ( estates, mahals, alienated lands) act 1951. the petitioners in those cases entered into contracts and agreements with the previous proprietors of certain estates and mahals in the state under which it was said they ..... be said to be a dealer. sarjoo prosad c. j., said that the words 'carrying on business' connote a continuous trade or occupation involving time and labour as also some investments. which may be regarded as an independent trade or occupation by itself capable of being sold or transferred as such.18. the decision cited ..... it then existed.that section, which was inserted by section 7 of the madras general sales tax (amendment) act, 1951 was deleted in 1954, was in these terms:'notwithstanding anything contained in this act, the state government shall, in respect of any sale of goods effected by them, be entitled to collect by way of tax .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1969AP345; [1969]72ITR552(AP)
..... of the land, sowing of the seeds, planting and similar operations on the land. they would be the basis operations and would require the expenditure of human skill and labour upon the 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 ..... was not used for growing tea bushes was not 'agricultural land' within the meaning of sec. 2 (e)(i) of the act, admittedly forests in the instant case have grown spontaneously without any expenditure of human labour and skill. there is also a clear finding of the tribunal that no part of it is used for 'agricultural purpose' and ..... trees from his forest which was of spontaneous growth and not grown by the aid of human skill and labour, was 'agricultural income' and as such exempt from payment of tax under section 4 (3) (viii) of the indian income-tax act and it was held that it was not 'agricultural income'. it is pertinent to note that in this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1976)ILLJ222AP
..... district. the writ petition is filed to quash the orders dated 12-1-1974 of the appellate authority under the act, viz., the regional assistant commissioner of labour, guntur, the 1st respondent herein, confirming the order of the controlling authority under the act dated 27-8-1973. the 3rd respondent was employed by the petitioner-company on 13-2-1945 and was retired ..... for 84 days irrespective of the number of actual working days.5. a similar view was taken by a full bench of the kerala high court in malayalam plantations limited, cochin v. inspector of plantations, mundakayam (1975) vol. 30, i.f. & l.r. p. 148. the full bench of the kerala high court also held that it cannot be said that the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP33
..... capable of being ploughed or fit for cultivation. applying that test, the learned judge observed that it cannot be said that the lands in which there are grape plantations are used for ploughing or for raising crops. i am of the opinion that merely because there is a coconut garden, it does not follow that the land ..... the greater the delay the more urgent becomes the problem. therefore, one can never venture to say that the invocation of the emergency provisions of the land acquisition act for providing house sites for harijans is bad merely because the officials entrusted with the task of taking further action in the matter are negligent or tardy in the ..... held that the collector had mechanically and as a matter of administrative routine and without applying his mind dispensed with the enquiry under s. 5-a of the act.when it was argued by the learned counsel for the government that the very purpose of acquisition for providing house sites for the harijans would attract the application of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP414
..... it was a necessary step in the implementation of the agrarian reform.30. in balmaldies plantations v. state of tamil nadu : [1973]1scr258 (supra) it was held that the object and general scheme of the act showed that the acquisition of the estate was for implementing the agrarian reforms and that the ..... applicability of article 31-a to kannan devan hills (resumption of lands) act which provides for reservation of lands for promotion of agriculture and for welfare of agricultural population and assignment of remaining lands to agriculturists and agricultural labourers which purposes were held to be covered by the expression, 'agrarian reforms.' ..... co. v. state of kerala (air 1872 sc. 230) it was observed that the act envisages reservation of land for promotion of agriculture and for welfare of agricultural population and assignment of remaining lands to agriculturists and agricultural labourers, and these purposes are covered by the expression 'agrarian reform' and the legislation in protected .....
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