Court : Supreme Court of India
Reported in : AIR1956SC522; [1956]59ITR529(SC)
..... will be set aside. the correct answer to the question referred will be that the income mentioned therein is not agricultural income within the meaning of the income-tax act. the order for costs, however, as agreed by the commissioner of income-tax as a condition the requisite certificate from the high court will be that the ..... to the tribunal to hold that the income received from sale of milk by the assessee during the accounting year was not 'agricultural income' within the meaning of the act and allowed the appeal. the commissioner of income-tax, madras, applied for and obtained from the high court the requisite certificate for leave to appeal to this court ..... in my opinion the word 'agriculture' is used in section 2 of the income-tax act in a wide sense so as to denote the raising of useful or valuable products which derive nutriment from the soil with the aid of human skill and labour. it would include horticulture, which involves intensive cultivation of land as garden in the production .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC206; (1956)IILLJ291SC
..... of the reduction in cereal ration consequent on the introduction of all-india ration scale the workmen employed in the tea plantations in assam are entitled to cash compensation as a part of the existing concessions over and above the minimum wages-notified ..... -matter of appeal no. cal. 27 of 1952. the workmen preferred an appeal against this award before the labour appellate tribunal.7. the labour appellate tribunal by its award dated the 2nd april 1954, which was published simultaneously with its award in appeal no ..... dated the 11th march, 1952. the industrial tribunal had already made its award in regard thereto on the 11th december, 1951, which was published in the assam gazette on the 2nd february, 1952, and this position was well within the knowledge ..... on the subject. the minimum wages committee was merely an advisory body and under section 5 of the minimum wages act the function of the committee was to collect materials, make enquiries and advise the government in the matter of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC227; (1957)ILLJ472SC; [1957]1SCR359
..... basic wages and dearness allowance in terms of clause (1) of sub-section 1 of section 4 of the said act, at the rates as specified in the schedule hereto annexed payable to employees employed in tea plantations in the different districts of assam. 2. these rates are exclusive of concessions enjoyed by the workers in respect of ..... the notification in question. the acceptance of the contention of the appellants would mean that no advantage whatever was sought to be conferred by the government on the labourers engaged in plucking leaves in these tea estates which intention can scarcely be attributed to the government. we are, therefore, of opinion that what was fixed by ..... task at the date of the notification. it is, therefore, urged that prior to such fixation of minimum wages there was no work-load or task for the labourers engaged in plucking tea leaves. this contention is obviously unsound. both the deputy commissioner, sibsagar, and the high court found as a fact that before the fixation .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC768; [1957]32ITR466(SC)
..... mutually exclusive. if the assessee plants on a vacant site trees with a view that they should grow into a forest, as, for example, casuarina plantations, and expends labour and skill for that purpose, the income from such trees would clearly be agricultural produce. it has to be remembered that even though this demarcation between agriculture ..... bharathi swamigal v. duraisami naidu however contains an elaborate discussion as to the connotation of the term 'agriculture'. the case arose under the madras estates land act (mad. act i of 1908) and the question which the court had to consider was whether growing casuarina tree, i.e., trees for fuel, was an agricultural purpose ..... either would be sufficient to bring the case within either clause (a) or (b) of section 2(1)(a) of the act. 'regular operations in forestry' do require expenditure of skill and labour upon the land on which the forest grows.' 74. the court, therefore, came to the conclusion that in the special circumstances as .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC19; [1957]32ITR705(SC); (1958)IMLJ76(SC)
..... and the only result of the performance of these operations on the produce of the forests which was the outcome of spontaneous growth unaided by human skill and labour was the maintenance, preservation, nursing, improving and rearing of the forests. even though these subsequent operations had the effect of increasing the produce of the forests ..... 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 case that the following activities with reference to the forests were taken recourse t : (a) reservation of blocks of ..... calcutta, all of which were unsuccessful. the very same question was referred by the income-tax appellate tribunal, calcutta, under section 66(1) of the indian income-tax act for opinion to the high court at his instance. (1) smt. sindhurani chaudhurani, (2) soumaya narayan sinha choudhury, (3) anal narayan chowdhury, the respondents in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC667
..... a working plan was formulated for felling mature bamboo trees in rotation from sub- divided coupes. it cannot be said that any human agency was responsible for either plantation or the growth of the bamboos. the position with regard to sabai grass is more or less the same. with regard to timber trees, we find that there ..... for the conservation and growth of the forest trees which have sprung into existence by forces of nature rather than by the expenditure of any human skill and labour on the land itself. these subsequent operations though they may have the effect of nursing and fostering the growth of such forest trees have nothing in common with ..... sabai grass and timber. the officers concerned with the assessment of the appellant for these assessment years, by assessment orders made under section 23(3) of the indian income-tax act, respectively on 15th march, 1944, 9th march, 1945, 27th march, 1946, 12th march, 1947, 13th march, 1948, and 24th february, 1946, rejected the contentions of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1957]32ITR587(SC)
..... 1944 a working plan was formulated for felling mature bamboo trees in rotation from sub-divided coupes. it cannot be said that any human agency was responsible for either plantation or the growth of the bamboos. the position with regard to sabai grass is more or less the same. with regard to timber trees, we find that there ..... for the conservation and growth of the forest trees which have sprung into existence by forces of nature rather than by the expenditure of any human skill and labour on the land itself. these subsequent operations though they may have the effect of nursing and fostering the growth of such forest trees have nothing in common with ..... , calcutta bench, but the tribunal also rejected the appeals and confirmed the assessments.the appellant thereupon asked the tribunal under section 66(1) of the indian income-tax act for reference to the high court inter alia of the above questions. the tribunal, however, held that no question of law arose out of these orders and, accordingly .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC1026; (1958)IILLJ498SC
..... under the english companies act and having its registered office in the city of london owned an extensive tea garden called dahingeapar tea estate comprising an area of about 522 acres under plantation, situate in the sub-division of jorhat in assam. that company employed over 800 manual labourers and about 19 or ..... 20 members of the clerical staff. by a memorandum of agreement made on 7-11-1953, between dahingeapar tea co. ltd., (hereinafter referred to as the vendor) of the one part and nikhli jute baling co. ltd., a company incorporated under the indian companies act and ..... whatsoever (1) all lands and hereditaments described in the first schedule thereunder written and known as dahingeapar tea estate; (2) all buildings, factory godowns, offices, bungalows and labour quarters; (3) all plant, machinery, electric installations, fittings and appliances for water supply, hospital equipments, carts, tools, utensils, implements, live and dead stock, furniture; .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC239; [1959]35ITR312(SC); 1959Supp(1)SCC176; [1959]Supp1SCR176
..... meant, in its ordinary sense, cultivation of the field, that in that sense it would connote such basic operations as tilling of the land, sowing of trees, plantation and the like, and that though subsequent operations such as weeding, pruning, watering, digging the soil around the growth and removing undergrowths could be regarded as agricultural ..... been undertaken by the assessee through his huge forest establishment, show that there has been both cultivation of the soil as well as application of human skill and labour, both upon the land and on the trees themselves. it cannot be assumed therefore that all the trees are of spontaneous growth. the indications, on the ..... must have been of spontaneous growth. that is a finding of fact which is binding on the court in a reference under section 66(1) of the act. the learned judges declined to accept this finding, because they considered that the tribunal had not appreciated the true significance of podu cultivation. that, in our opinion .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC1035; (1959)IILLJ366SC; [1959]Supp(2)SCR761
..... by the bihar government made the position substantially difference so far as bihar was concerned. 21. the problem of housing industrial labour has been the subject-matter of some legislative enactments. as regards the workers employed in plantations, the plantations labour act, 1951 (69 of 1951), provides that it shall be the duty of every employer to construct and maintain for every worker and his family residing ..... in the plantation necessary housing accommodation subject to the other provisions of the act. housing boards have also been established in different states to tackle the .....
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