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 : Chennai
Reported in : AIR1957Mad144; 1957CriLJ374; (1957)ILLJ524Mad
..... certain classes of employees who work for wages in establishments. it does not govern the conditions of work, wages, etc., of labourers employed in factories, industrial undertakings, inagriculture and plantations. the factories act of 1934,' the mines act of 1923, the indian dock labourers act of .1934-and various other laws in the statute book of indian laws regulate the conditions of work in specific industrial ..... undertakings. this act is made applicable to persons employed in shops, in clerical departments of factories and industrial undertakings, commercial establishments' like banks .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All481; 1958CriLJ827
..... which strongly support it. the conduct of the appellant by itself is inconsistent with his innocence. there are also certain broad features which not only negative the theory of plantation, but which make it absolutely impossible. it is impossible for me to accept that 11 coolies would contribute rs. 30/- each for the purpose of putting the ..... a part of the illegal gratification will be paid by them and the balance would be paid subsequently after they had secured permanent jobs. this conduct of the labourers strongly corroborates their statement in court. in addition to this it is proved that all the employment cards were found in the possession of rameshwar prasad. this circumstance ..... had to incur a huge expenditure. again i find that according to the prosecution case itself he was acting only as a tool of some persons who were higher up and the first charge framed against him on 24-11-1951 also points the same way. i cannot help feeling that the major part of the illegal gratification .....
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 : Allahabad
Reported in : AIR1957All760
..... also, it was necessary to constitute income from forests into agricultural income that the process carried on should entail plantation or that the trees and other things should be the outcome of human agency, or that the human labour and skill should be employed in the matter of planting or growing trees. in the case before us as ..... escaped if he is acting on an information which was already in his possession. it must be an information which was not in his ..... section 34 of the indian income tax act on the basis of information which was already in his possession was laid down by the bombay high court in haji ahmad haji esak and co. v. commissioner of income tax, bombay city : [1951]19itr331(bom) , where it was held: 'the officer cannot act under this section even though assessment has .....
Tag this Judgment!Court : Allahabad
Reported in : [1957]32ITR320(All)
..... court also, it was necessary to constitute income from forests into agricultural; income that the process carried on should entail plantation or that the trees and other things should be the outcome of human agency, or that human labour and skill should be employed in the matter of planting or growing trees. in the case before us, as we ..... . 107-111 of 1949, maharaja sir pateshwari prasad singh v. commissioner of income-tax, u.p., c.p. & berar, which case was decided on the 26th of september, 1951, by a bench consisting of their lordships h. j. kania, c.j., mehr chand mahajan, j., and chandrasekhara iyer, j., and which case does not seem to have been ..... failed to discharge the burden that lay on it, the tribunal committed an error in holding that the proceedings were validly taken under section 34 of the indian income-tax act. those proceedings were not valid and, consequently, the first questions must be answered in favour of the assessee.the second question had been divided into two part : .....
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 .....
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