Court : Mumbai
Reported in : (1959)61BOMLR890; (1959)IILLJ286Bom
..... read with sub-section (2) of s. 5 of the minimum wages act and fixed the minimum wages and dearness allowance of various classes of employees in the tea plantation. the schedule attached to the notification divided the workers into two classes - unskilled labour and the staff and artisans. on 12 may, 1952, another notification was issued ..... to revise the rates for payment to workers who prepare bidis which were originally fixed by the government of madhya pradesh by the notification dated 11 january, 1951, and revised by that government by the notification dated 23 february 1956. 3. it may be mentioned that in the two notifications issued by the government ..... be.' 53. prior to the reorganization of states there were other notifications also issued under the provisions of the minimum wages act (xi of 1958). these notifications were no. iii-132-xxiii dated 11 january, 1951, and no. 564-451-xxiii, dated 23 february, 1956. these notifications were superseded by the impugned notification. 54. it .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1963Bom146; (1962)64BOMLR645; (1962)IILLJ667Bom
..... (lxiii of 1948); or (ii) a mine as defined in clause (j) of section 2 of the mines act, 1952 (xxxv of 1952) or (iii) a plantation as defined in clause (f) of section 2 of plantation labour act, 1951 (lxix of 1951)"-"25j. (i) the provisions of this chapter shall have effect notwithstanding anything inconsistent therewith contained in any other law (including standing orders made under ..... (lxiii of 1948);or(ii) a mine as defined in clause (j) of section 2 of the mines act, 1952 (xxxv of 1952); or(iii) a plantation as defined in clause (f) of section 2 of the plantation labour act, 1951 (lxix of 1951)-"by section 25b the expression "one year of continuous service" is defined. by section 25-c (i) it is provided, in so far .....
Tag this Judgment!Court : Mumbai
Reported in : (1962)IILLJ667Bom
..... (lxiii of 1948); or (ii) a mine as define in clause (j) of s. 2 of the mines act, 1952 (xxxv of 1952); or (iii) a plantation as defined in clause (f) of s. 2 of the plantation labour act, 1951 (lxix of 1951).' '25j. (1) the provision of this chapter shall have effect notwithstanding anything inconsistent therewith contained in any other law including standing order made ..... ' means - (i) a factory as defined in clause (m) of s. 2 of the factories act, 1948; or (ii) a mine as defined in clause (j) of s. 2 of the mines act, 1952 : or (iii) a plantation as defined in clause (f) of s. 2 of the plantation labour act, 1951.' by s. 25b the expression 'one year of continuous service' is defined. by s. 25c .....
Tag this Judgment!Court : Mumbai
Reported in : (1961)63BOMLR342; [1961(3)FLR131]; (1961)ILLJ711Bom
..... of the material provisions of the above acts depended on the existence of a particular number of workmen or ..... is intended to be achieved by the employment of such labour force. each case will have to be decided on its own facts. 14. various legislative enactments dealing with labour and its employers such as, the trade unions act, 1926, factories act, 1934, industrial employment (standing orders) act, 1946, employees' provident funds act, 1952, and the plantation labour act, 1951, were referred to at the bar for indicating that operations .....
Tag this Judgment!Court : Mumbai
Reported in : (1969)71BOMLR292; 1969MhLJ500
..... p.m. the government of assam issued a notification on march 11, 1952, fixing the minimum rates of wages and dearness allowances for the employees in the tea plantation in assam, the petitioner at one stage claimed the minimum wages payable to artisans, but later amended his petition saying that he belonged, if not to the artisan ..... the case of a few workers, treated the workers as skilled, semi-skilled and unskilled according to the nature of work that they did and the type of labour involved, but classified all of them as unskilled workers. inspite of the objection of the petitioners to entertaining of this contention, the authority considered the question. the ..... work-may be efficiently or not-he was paid accordingly. in industrial concerns this is known as acting allowance. in the railways, however, full wages for such category of work have been paid. merely because for some days a labourer has done the work of semi-skilled or skilled category of workman in the absence of the regular .....
Tag this Judgment!Court : Mumbai
Reported in : (1971)73BOMLR496
..... to have been the prime or dominant purpose of the act at all.23. it has been argued on behalf of the petitioners that cash grants to plantations and small growers, research, training, collection of statistics, improving marketing and labour conditions, rendering technical service, are bound to benefit individual producers ..... of rubber as well as manufacturers using rubber and these are the services which are contemplated by the act. this, in our opinion ..... with the development of rubber industry and other measures enumerated hereinabove being carried out, the individual plantation owners, small growers and manufacturers using rubber may benefit but the dominant purpose of the act is to benefit the national economy and interest. the particular advantage to the tax-payer is .....
Tag this Judgment!Court : Mumbai
Reported in : [1977]109ITR581(Bom)
..... the other case is concerned, the madras high court has clearly observed that the sole aim of the assessee was to extend his plantation and he had no intention to keep the forest land as such and receive income therefrom and, as a matter of fact, ..... , the trees which were sold by him had spontaneously grown on the forest land and there was no question of any human labour or skill being applied for the purpose of rearing the growth of the trees. the further fact is that these receipts have been ..... instalments over a period of time so as to suit the convenience of the purchasers. in the accounting years relevant to the assessment years 1951-52, 1952-53 and 1953-54, the assessee realised the sums of rs. 53,490, rs. 34,176 and rs. 7,475 ..... is of the nature of income, the burden of proving that it is not taxable, because it falls within an exemption provided by the act, lies upon the assessee. mr. patil has also relied upon the further principle enunciated by the court which has been summarised in the .....
Tag this Judgment!Court : Mumbai
Reported in : [1979(38)FLR378]; (1979)ILLJ443Bom
..... , and also before us did rely on the ratio of the kerala high court judgment in the case of malayalam plantations ltd. (supra). the learned judges therein sought to restrict 'twenty months' wages' in s. 4(3) of the act to the wages of 520 working days therein on the basis of the ratio of the said case. in view ..... make any difference of substance in the over-all quantum of daily wages for the same work in the same factory of such workers in view of the protection of labour laws and workers' unions. more mode of payment cannot make the basis of wages to be discriminatory. in fact, no attempt was made to so demonstrate before us. ..... daily rated workmen in no way placed him as any different basis from the other monthly rated permanent workmen, as to security of service or statutory benefits available under several labour biased legislations. it is only, in the mode of payment of wages, that these workmen differ. there is, therefore, no reason or basis to construe the word 'twenty months .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)
..... petition. these petitions were filed prior to the amendment of s. 141 of the code of civil procedure, 1908, by the code of civil procedure (amend.) act, 1976 (act 104 of 1976). under the unamended s. 141, the procedure provided in the code in regard to suits was to be followed so far as it could be ..... devolution by survivorship of properties of hindus conferring certain rights upon hindu widows. under entry 21 in list ii of the seventh schedule to the government of india act, 1935, laws with respect to devolution of agricultural land could be enacted only by the provincial legislatures, while wills, intestacy and succession except with respect to agricultural ..... privy council further held that unless there was some measure of the cultivation of the land, some expenditure of skill and labour upon it, cannot be said to be used for agricultural purposes within the meaning of the income-tax act. in cit v. raja benoy kumar sahal roy : [1957]32itr466(sc) , the supreme court considered the meaning .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1983)4ITD409(Mum.)
..... the madras high court and various other cases. it was also claimed that the assessee was exempt under section 10(22) of the income-tax act, 1961 ('the act'), as the assessee ran an ashram where intensive training in education was imparted. the ito rejected the assessee's contentions. he held the trust as ..... making of profit by a business--like activity in the publication and sale of books, magazines, tapes, etc., it was excluded by section 2(75) of the act, from being a trust for charitable purposes. the commissioner (appeals) also held, considering the several clauses of the trust deed, that during the assessment years under ..... schools, pathshalas research centres and other educational institutions and/or to arrange for the purpose with other schools and/or educational institutions and for the purpose to do all acts, deeds and things necessary far the starting, conducting and/or promotion thereof. (e) to give loans, scholarships, freeships, prizes, honorarium, remuneration and/or monetary .....
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