Court : Madhya Pradesh
Reported in : AIR1960MP86
..... comprisingall the products of the land which have some utilityeither for consumption or for trade and commerceand would also include forest products such astimber, sal and piyasal trees, casuarina plantations,tendu leaves, horranuts etc.' * * * * * * 'the term 'agriculture' cannot be dissociated from the primary significance thereof which is that of cultivation of ..... consequently they were his home-farm within the meaning of the madhya pradesh abolition of proprietary rights (estates, mahals, alienated lands) act, 1950 (no. i of 1951), hereinafter called act i of 1951. in this view he contended that the lands did not vest in the state and their record as 'riya nistar' did not ..... field -- and cultura -- cultivation, i.e., cultivation of a field, which, as their lordships have put it, of course implies expenditure of human skill and labour upon it. this is the basic condition of agriculture, and, if it is absent, subsequent operations e.g., cutting and threshing, will not by themselves amount .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1971MPLJ560; [1971]28STC532(MP)
..... statutes, is a word of indefinite import. in taxing statutes, it is used in the sense of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. to regard an activity as business there must be a course of dealings, either actually continued or ..... selling the forest produce grown on their land, be regarded as carrying on any business of buying, selling, supplying or distributing goods: raja visheshwar v. the province of bihar [1951] 2 s.t.c. 129, ramkrishna deo v. the collector of sales tax, orissa [1955] 6 s.t.c. 674, raja bhairabendra narayan bhup v. superintendent ..... the proprietors to the petitioners, the latter can have only the benefit of their respective contracts or licences. in either case, the state has not, by the act, acquired or taken possession of such contracts or licences and consequently, there has been no infringement of the petitioners' fundamental right which alone can support a petition .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1979MP32
..... agrarian reform; [see vajravelu v. spl. dy. collector, air 1965 sc 1017; balmadies plantations ltd. v. state of tamil nadu, air 1972 sc 2240 at p. 2248]. in balmadies plantations' case, forests in janmam estates were acquired and it was held that as there was nothing in the act to show that the acquisition was in furtherance of agrarian reform. article 31a was ..... article 31a because provision was made in section 10 of the act for assignment of the forests acquired under the act in favour of agriculturists, agricultural labourers, members of scheduled castes and scheduled tribes, unemployed young persons belonging to families of agriculturists and agricultural labourers. in upholding the act, the supreme court held that the act purported to acquire forest land without payment of compensation for .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1984MP34
..... personally' sub-clause (iii) talks of cultivation by servants on wages payable in cash or kind, and sub-clause (iv) talks of hired labour under personal supervision. as regards 'personal supervision' also the contention advanced by the learned government advocate was that as the company is not a person ..... and inthis letter, the petitioner submitted adetailed statement and claimed exemption of tax under section 11 (2) of the m. p. motorvehicles taxation act, 1947. the regionaltransport officer accepted the claim ofthe company and recorded in each registration book/vehicle book concerning eachvehicle mentioned above that the vehicleis exempt ..... (iii)mpb 2250 to 2255 -- 6 ' tractors.7. according to the petitioners, thecompany's tractors and trailers havebeen registered under the provisions ofmotor vehicles act and which are usedfor transport of goods. the goods of thecompany include sugar bags and othermanufacture. the company alsouses these goods vehicles fortransportation of sugarcane mainly .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]218ITR688(MP)
..... was to result in any appreciation of the assets or was unrelated to the business activities of the applicant-assessee. it is now popularly voiced that plantation in such factory is necessary to avoid pollution of environment and create a congenial atmosphere. the tribunal disallowed the expenditure on wrong premises and in fact ..... a revenue nature. this logic is difficult to comprehend.12. in our view, the expenditure incurred on plantation in the facts and circumstances was not liable to be classified as capital expenditure.13. section 37(1) of the act provides as under :'37. general--(1) any expenditure (not being expenditure of the nature described in ..... (p.) ltd. v. ito [1990] 32 itd 13 (delhi), held that expenses incurred on planting trees and maintaining a garden in the factory premises and labour quarters in order to avoid pollution of environment and create congenial atmosphere, is allowable as business expenditure.11. indisputably the aforesaid expenditure did not result in any gain .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)ILLJ358MP; 2000(1)MPLJ26
..... (ii) a mine as defined in clause (j) of sub-section (1) of section 2 of the mines act, 1952 (33 of 1952): or (iii) a plantation as defined in clause (f) of section 2 of the plantation labour act, 1951 (69 of 1951): (b) notwithstanding anything contained in sub-clause (ii) of clause (a) of section 2 (i) in relation ..... of deemed grant of permission as contemplated under section 25n(4) of the industrial disputes act. this court by order dated july 5, 1995 remanded the matter to the labour commissioner to consider the aforesaid question. on remand the labour commissioner held that the application filed by the applicant therein for grant of permission of ..... as may be specified in this behalf by the central government or in relation to an industrial dispute concerning (a dock labour board established under section 5a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial financial corporation of india established under section 3 of the industrial finance .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2002(95)FLR143]; 2002(2)MPHT36
..... it was contended that since respondent no. 2 was not in regular employment, hence provisions of payment of gratuity act are not applicable. the controlling authority under payment of gratuity act, 1972 (for short 'the act of 1972') asstt. labour commissioner, sagar division, sagar as per order dated 30-7-98 held that respondent no. 2 served with effect ..... . 14,507/- was payable. since there was failure to pay the amount within thirty days as per notification of the govt. of india, ministry of labour, dated 1-10-87, respondent no. 2 was entitled to claim 10% simple interest.4. in the present writ petition only submission raised is that provisions of ..... the petitioner/municipal council cannot escape the observance of the provision of the act of 1972. an 'employee' has been defined in section 2(e) of the act of 1972 to mean that 'any person (other than an apprentice) employed on wages, in any establishment, factory, mine, oilfield, plantation, port, railway company, or shop, to do any skilled, semi .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002(1)MPHT179
..... one; explanation :-- for the purpose of this sub-clause, 'agricultural operation' does not include any activity carried on in a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951 ; or (2) hospitals or dispensaries; or (3) educational, scientific, research or training institutions; or (4) institutions owned ..... in question. theircases were not entertained by the state administrative tribunal on the ground that they were having the remedy under industrial disputes act before the labour court. true it is that large number of writ petitions travelled to this court against such decisions of the state administrative tribunal and ..... this court declined to interfere by relegating the workmen to the efficacious alternative remedy which is available to them under the industrial disputes act before the labour court, petitioners submit that after the arbitrator has held that public works department and various other departments are not 'industry', references are .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2005MP170; 2005(2)MPLJ353
..... samiti for:(a) safety of life and property;(b) prevention of fire and extinguishing fire and safety of property during outbreak of such fires;(ii) plantation and preservation of village forest;(jj) removal of social evils like dowry;(kk) granting loans for the purposes of--(i) providing medical assistance to indigent persons ..... implement, execute and supervise development schemes and construction work within the gram sabha area;(pp) control and monitor beneficiary oriented schemes and programmes;(rr) organise voluntary labour and contribution for community work and promote the concept of community ownership; (ss) to plan, own and manage minor water bodies upto a specified water ..... scheduled tribes (prevention of atrocities) bill, 1989, when it was introduced in parliament. it sets out the circumstances surrounding the enactment of the said act and points to the evil which the statute sought to remedy. in the statement of objects and reasons it is stated:--'despite various measures to improve .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2008(118)FLR509]; (2008)IIILLJ959MP; 2008(3)MPHT322
..... as defined in clause (j) of sub-section (1) of section 2 of the mines act, 1952 (33 of 1952); or(iii) a plantation as defined in clause (f) of section 2 of the plantation labour act, 1951 (69 of 1951).7. section 2(m) of the factories act, 1948 defines factory as under:(m) 'factory' means any premises including the precinct thereof( ..... e.f. 28-2-2000 without giving any opportunity of hearing and without any departmental enquiry. the respondent filed an application before the labour court under the provisions of m.p.i.r. act, 1960. she pleaded that she has been engaged as daily wager typist on 23-1-1992 and disengaged w.e.f. 28- ..... held that the termination of services of the respondent was in violation of the provisions of industrial disputes act, 1947. no proper permission from the appropriate government was taken by the board before terminating the services. the labour court ordered reinstatement with 50% backwages. the aforesaid findings have been affirmed by the industrial court in appeal .....
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