Court : Guwahati
..... the concluding that the wood "agriculture" in section 2(1) of the indian income-tax act should be interpreted in its narrower sense so as to include within its ambit only cases where plantation or sowing was done or where human skill and labour we employed in the actual cultivation of the soil and decided that only one question arose from ..... that the quality and general condition of the forest might be improved. it is claimed by the applicants in their petition which was filed before the tribunal on 22nd june, 1951, in reply to the draft statement of the case, that the following activities with reference to the forest were taken recourse to :(a) reservation of blocks of forest ..... skills is not disputed.in would appear that the statement of the assessee as to the manner of the employment of human labour and skill is not disputed.in a petition dated 22nd june, 1951, put in by the applicant in answer to the draft statement of the case a detailed description of the operations carried on in the .....
Tag this Judgment!Court : Guwahati
..... an industrial dispute pending before the industrial tribunal in respect of the dismissal of these employees and that under rule 66 framed under section 16 of the plantations labour act, 1951, the two employees were entitled to remain in occupation of their respective residential quarters which they have been occupying, until disposal of the matter.the ..... case, such an order was necessary to preserve public peace.the allegations in this case were that the opposite parties employees were fomenting trouble in the labour circle working in the tea estate, and the learned counsel for the petitioner relies on the police report in support of those allegations. if these allegations ..... that in addition to their refusal to vacate the quarters, which they were lawfully bound to do, the opposite parties had been creating trouble amongst the labourers working in the tea estate. he accordingly prayed that they should be ordered under section 144 of the code of criminal procedure to vacate the houses .....
Tag this Judgment!Court : Guwahati
..... of the manager, he should be entitled to the pay of a ghaiwalla (assistant birdar).3. the contention raised by the counsel for the management is that the labour court acted without jurisdiction in interfering with the quantum of punishment given by the management after proper inquiry.4. before examining the argument advanced by the counsel, it will be ..... who had appeared in this case on behalf of the bank in one of the appeals, relied upon the decision of the labour appellate tribunal in madras electric tramways (1904), ltd. madras v. their workers 1951--ii l.l.j. 204, in support of his contention wherein it was held that in dealing with oases of dismissal where ..... the management had acted bona fide and with knowledge and experience of the problem which confronted in the dally work of the concern, it .....
Tag this Judgment!Court : Guwahati
..... and charge or any tax imposed in future, improve the garden by constructing roads, bridges, making drains, improve labour quarters according to government specification, extend the tea plantation area even by cutting jungle and the total new plantation extension will be either 40 acres or more or less as per availability of the area and sanction of the ..... of income-tax v. panbari tea company ltd. : [1965]57itr422(sc) the supreme court has observed as follows ; 'under section 105 of the transfer of property act, a lease of immovable property is a transfer of a right to enjoy the property made for a certain time, express or implied, or in perpetuity, in consideration of ..... royalty is indeed only payable when the coal or coke is gotten and despatched : but that is merely the last stage. as preliminary and ancillary to that culminating act, liberties are granted to enter on the land and search, to dig and sink pits, to erect engines and machinery, coke ovens, furnaces and form railways and .....
Tag this Judgment!Court : Guwahati
..... of the quantity being relatable to the area held by, or under the cultivation of, the producers.8. learned government advocate has referred me to deputy commissioner v. p. plantations, air 1969 sc 930, wherein the word 'produce' was examined, as it appeared in the definition of 'dealer' given in section 2 (viii) of the kerala general ..... was also referred to the dictionary meaning of 'manufacture', as appearing in the universal dictionary, 3rd edn.. vol. i, which has defined it to mean to 'produce by labour'. the idea behind referring to this definition is that as the husking mill owners can well be said to manufacture rice, it has to be said that they are producing ..... shri das, this was beyond the competence of the governor of assam, in whose name the levy order has been issued under section 3 of the essential commodities act, 1955 (for short, the act), on being authorised to do so by the central government, whose delegation order is at annexure b. though in that delegation order. clause (f) of .....
Tag this Judgment!Court : Guwahati
..... green leaves alone is done. tea gardens are invariably found established in rural areas. in this background the planata-tions labour act 69 of 1951 in section 2(f) 'plantation' is defined to mean any plantation to which this act, whether wholly or in part, applies and includes offices, hospitals, dispensaries, schools, and any other premises used ..... at the rate of rs. 500/- per 1000 scum excluding transportation cost and other taxes with effect from january 30,1987. 24. the wages of casual labourer, salsries of the board's personnel was revised in 1982. the wages were increased because of escalation of price index. the pay of grade iv employees ..... for any purpose connected with such planation, but does not include any factory on the premises to which the provisions of the factories act, .....
Tag this Judgment!Court : Guwahati
..... in the circumstances not only the proper course open to the tribunal but the only course. in this connection empire plantations (india) ltd. v. cit : [1992]197itr698(cal) , can be referred to. the next point relating to the disallowance of ..... 73,49,551 whether this disallowance of rs. 4,00,000 out of the assessee's claim of rs. 6,72,864 for labour welfare was justified to the extent of rs. 3,50,000. (4) whether the tribunal was right in setting aside a ..... no bifurcation of the expenditure, hence it was disallowed. the assessing officer further disallowed the claim and deduction under section 80w of the act. in the circumstances, the tribunal did not find any justification for interfering with the order passed by the commissioner of income-tax ..... of rs. 12,919 for borrowing bamboo thatch. (5) whether the disallowance of rs. 17,010 under section 80vv of the act and a further opportunity to the petitioner for adducing evidence to substantiate his claim, and, lastly, (6) the additional ground raised .....
Tag this Judgment!Court : Guwahati
..... where they may use their own fleet of vehicles and use it in their own business. so, for instance, a tea garden having a business of tea manufacture, plantation and sale of tea, arid for the purpose of that business, the tea garden may have some motor vehicles, motor lorries for transportation of goods for one place ..... also 'any person engaged in the transportation of passengers or property by land, as a common carrier, or private carrier, or freight forwarder . .,'. even under the carriers act, the common carrier has been defined and it denotes 'a person other than the government engaged in the business of transporting for hire property from place to place, by ..... and not running them on hire. the expressions 'hire' and 'transportation' are not defined in the act. however, the dictionary meaning as per black's law dictionary of 'hire' means 'compensation for the use of a thing, or for labour or services'. it also includes the other meaning 'to purchase the temporary use of a thing, or .....
Tag this Judgment!Court : Guwahati
..... in my opinion, the company should be wound up.21. in the result, i order that the respondent company, namely, nimodia plantations and industries private limited, be wound up under the provisions of the companies act (1 of 1956) and the companies court rules, 1956. the parties shall bear their own costs. let steps be taken ..... respondent-company failed to clear the dues. it is also stated by the petitioner-firms that the respondent-company even could not pay the wages of the labourers of the tea garden on some occasions and failed to pay dues of other firms and persons. hence the present petitions.5. respondents entered appearance and ..... section 434(1)(a) and (c) and section 439 of the companies act, 1956, for short, 'the act'. all the petitioners are firms, registered under indian partnership act having their principal place of business at golaghat in the district of golaghat (jorhat). the respondent, viz. nimodia plantations and industries pvt. ltd. for short 'the company' is a private .....
Tag this Judgment!Court : Guwahati
..... '. it was accordingly held that whatever amount has been disallowed by the income-tax officer can be allowed by the agricultural income-tax officer that are relatable to plantation, manufacture and sale of tea. really and truly, we do not find any good reason to take a contrary view from george williamson .10. comity guides ..... not used for tea but used for cultivation of produce other than tea shall be liable to agricultural income-tax under the act :provided also that the agricultural income derived from cultivation by labour force of land attached to a tea garden as ancillary to it from which the garden derives no direct benefit in the ..... central income-tax authorities and assess only sixty per cent. of the income so computed less the allowable deductions as agricultural income taxable under the state act. under the state act, expenditure (not being in the nature of capital expenditure) undertaken or expended wholly and exclusively for the purpose of earning or deriving agricultural income .....
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