Court : Punjab and Haryana
Reported in : AIR1949P& H94
..... '.kajumal v. saligram a.i.r. 1924 p.c. 1 was cited by the counsel for defendants 5 and 6. it was held therein that land let out for plantation of tea will be agricultural land let out for purposes of agriculture. this ruling is clearly distinguishable from the facts of the case. here 'land' itself is not being sold ..... the proprietor who owns a permanent share in the profits, and not to a mere tenant at will who is entitled to reap the produce as the fruits of his labours. i am, therefore, of opinion that what was sold was not agricultural land.5. on the basis of this finding a preliminary mortgage decree was granted in the sum ..... without defining the different expressions contained in the interpretation section. for the reasons given above, i hold in agreement with the learned district judge that the debtors' protection act has no application to this case because the creditor is a bank and therefore the objection raised by the judgment-debtor was rightly repelled in the two courts below.23 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H608
..... and the appellate authority were well with in their jurisdiction for taking action under sub-section (2) of section 9 of the evacuee interest (separation) act, 1951. i therefore, direct the discharge of the rule issued. the respondents will have cost from the petitioner. counsel's fee rs. 75/-.(5) rule discharged. ..... of the land, sowing of the seeds, planting and similar operations on the land. they would be the basic 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 * * * for the purpose of effectively raising the produce from the ..... expired since the possession of the garden was given to the mortgagees. the appeal file don behalf of the petitioners before the appellate officer under the aforesaid act was also dismissed. the present petition was filed alleging that the competent officer or the appellate officer had no jurisdiction whatever to extinguish the mortgage because the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H317
..... (v) had rori - 1 kanal 10 marlas(viii) (vi) latrines - 1 kanals 13 marlas.(ix) (vii) primary schools and play grounds for children - 13 kanals 1 marla(x) (viii) fuel plantation - 8 kanals(xi) (ix) cattle ground - 6 kanals 5 marlas.(xii) (x) cremation ground for(xiii) harijans and others - 5 kanals 4 marlas(xiv) (xi) graveyard - 1 kanal 9 marlas ..... 7-0 5-16 5. hadarori 1-10 1-10 6. latrines 1-13 1-3 7. primary school and playground for children 13-1 6-11 8. fuel plantation 8-0 1-0 9. cattle ground 6-5 3.15 10 cremation ground for harijans and others 5-4 2-17 11 graveyard 1-9 0-18 12. grazing ..... manner in which the village abadi is to be given to proprietors and non-proprietors (including scheduled castes, sikh backward classes, artisans and labourers) on payment of compensation or otherwise'.(12) this act repealed the punjab consolidation of holdings act, 1936, as amended in 1940 and 1945.(13) the east punjab holdings (consolidation and prevention of fragmentation) rules were made in 1949 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1967]63ITR83(P& H)
..... the various passages relied on in support of the rival contentions of the parties because the supreme court has in commissioner of income-tax v. malayalam plantations ltd. fully considered the effect of these and of some other decision of the courts in england. the facts before the supreme court were undoubtedly ..... profession or vocation...'i considered it equally important at this stage to read, so far as relevant, section 153c added to the indian companies act, 1913, in 1951 by act lii of 1951.'153c. alternative remedy to writing up in case of mismanagement or oppression. - (1) without prejudice to any other action that may be taken ..... political changes in britain in 1945, the directors of the assessee-company because increasingly concerned by reason of the labour governments inclination towards nationalisation of sugar industry. in 1949, the election manifesto of the labour party in this connection gathered great momentum. in september, the company resolved to empower its directors to do .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1972)IILLJ341P& H
..... of civil procedure code are not applicable except in so far as they relate to matters specifically mentioned in the act or rules. egarding 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, that is the absence of a rule similar to rule ..... fraud and one which the tribunal passing it could not possibly have passed if the true facts had been brought to his notice (civil revision no. 442 of 1951).but a rent controller cannot, in my opinion, be regarded as a civil court although he has been entrusted with a number of functions which are analogous to ..... of reports and awards. (1) every report of a board or court together with any minute of dissent recorded therewith, every arbitration award and every award of a labour court, tribunal or national tribunal shall, within a period of thirty days from the date of its receipt by the appropriate government, be published in such manner as the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H1
..... 24. in corpn. of calcutta v. liberty cinema, air 1965 sc 1107, the validity of the levy made under section 548 (2) of the calcutta municipal act, 1951, came up for consideration before the supreme court and it was held that the levy in question was not a fee in retina for services as the ..... whether the levy impugned in that case could be justified as a fee. that levy, which was an annual contribution levied under the madras hindu religions endowments act (19 of 1951), was upheld on the ground that those contributions, when collected, went into a separate fund and not into the consolidated fund of the state and were specifically ..... the orissa high court and the supreme court, related to the orissa estates abolition (amendment) act (no. 17 of 1954), which substituted the expression 'inam estate' in section 2 (g) of the orissa estates abolition act, 1951, by the expression 'any inam'. that act related to the acquisition of property for public purpose and required the assent of the president under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1982]136ITR366(P& H)
..... needed for the proposition, it is available in the authoritative exposition by subba rao j. (as his lordship then was) after an exhaustive discussion in cit v. malayalam plantations ltd. : [1964]53itr140(sc) in the following terms (p. 150):'the aforesaid discussion leads to the following result: the expression 'for the purpose of the business' ..... attached thereto.26. as noticed above, both on principle and in the light of the statutory provision, it appears manifest that the provision of housing for the labour of the industry must be viewed as directly and intimately connected with the carrying on of the same and is, therefore, exclusively for the purposes of the ..... employees' quarters would not be within the ambit of being wholly or exclusively for the purposes of the business or profession under section 37(1) of the act. it deserves high-lighting that in the case of the present assessee itself, the revenue has throughout allowed depreciation on these very employees' quarters. a reference .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1981)21CTR(P& H)109
..... constructed by the assessee in the interest of industrial peace, which in turn advanced the interests of its business. in cit v. malayalam plantations ltd. : [1964]53itr140(sc) , speaking for the supreme court, k. subba rao c.j. observed as under (p. 150 ..... the tribunal did not consider this matter on the premises that the temple had been erected for the purpose of the labour, but nonsuited the assessee only on the ground that the authorities cited on its behalf did not support the proposition ..... its business ; and it is immaterial that a third party also benefits thereby (eastern investments ltd. v. commissioner of income-tax : [1951]20itr1(sc) ).'13. in cit v. delhi cloth and general mills co. ltd. : [1978]115itr659(delhi) , a division bench ..... the welfare of the employees and that on account of commercial expediency the same should be allowable. however, since the act has explicitly stated the nature of buildings, which will be admissible for the purpose of depreciation under section 32(1)( .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1982)21CTR(P& H)123; [1982]134ITR458(P& H)
..... constructed by the assessee in the interest of industrial peace, which in turn advanced the interests of its business. in cit v. malayalam plantations ltd. : [1964]53itr140(sc) , speaking for the supreme court, k. subba rao c.j., observed as under (p. ..... the tribunal did not consider this matter on the premises that the temple had been erected for the purpose of the labour, but nonsuited the assessee only on the ground that the authorities cited on its behalf did not support the proposition that ..... of its business; and it is immaterial that a third party also benefits thereby (eastern investments ltd. v. commissioner of income-tax : [1951]20itr1(sc) .'in cit v. delhi cloth and general mills co. ltd. : [1978]115itr659(delhi) , a division bench of ..... the welfare of the employees and that on account of commercial expediency the same should be allowable. however, since the act has explicitly stated the nature of buildings, which will be admissible for the purpose of depreciation under s. 32(1)(iv .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1986P& H130
..... within its scope the subsequent operations regardless of the nature of the products raised on the land. these products could be grains or vegetables or fruits or plantations or articles of luxury or commercial crops already indicated.28. their lordships then focussed attention on the question as to whether there was any warrant for the ..... term 'agricultural produce' came to include not only such products as grains and vegetables or fruits which were necessary for the sustenance of human beings but also included plantations, groves or grass and pasture for consumption of beasts or articles of luxury such as betel, coffee, tea prices, tobacco etc. or commercial crops like cotton ..... the assessee involving considerable amount of expenditure of human skill and labour is agricultural income within the meaning of s. 2(1) and as such exempt from payment of tax under s. 4(3)(viii) of the income-tax act.19. section 2(1) of the act defines agricultural income and the relevant portion thereof reads as .....
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