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New Ambadi Estates Pvt. Ltd. Vs. State of Tamil Nadu

Court : Chennai

Reported in : (2002)175CTR(Mad)640; [2002]256ITR64(Mad)

..... the authorities disallowed this expenditure on the ground that the plantation labour act does not provide for mid-day meals to the labourers and hence, it is not an admissible expenditure. ..... pointed out that the patna high court held that the assessee is not entitled to claim deduction of printing and stationery charges from his gross agricultural income under section 7 of the bihar agricultural income tax act, 1948. ..... therefore, the expenses for printing and stationery cannot be said to not fall under section 5(e) of the act. ..... expenditure was allowable under section 5(e) of the tamil nadu agricultural income tax act. ..... the agreement; further, counsel submitted that the appellate tribunal instead of sustaining the entire disallowance of interest expenses ought to have remanded the issue for ascertaining as to what portion of interest payments should be considered under sections 5(e) and 5(k) of the tamil nadu agricultural income tax act. ..... but under section 5(e) of the tamil nadu agricultural income tax act :'any expenditure incurred in the previous year (not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of the land; (from which the ..... appellate authority has found that the 'company has not tried to establish the interest amount under section 5(e) or 5(k)' according to the ingredients stipulated therein, whether the expenditure is 'revenue in nature, as specified under section 5(e) and (k)'. .....

Kerala Plantation Workers Federation and anr. Vs. Union of India (Uoi) ...

Court : Kerala

Reported in : 2009(2)KLJ724

..... s.66025/4/2004-ir(pl) dated 12-9-2008 of the government of india, ministry of labour and employment, new delhi to the effect that the cabinet has approved the amendment of section 2(k)(ii) of the plantation labour act, 1951 and that the bill containing the amendment proposal is 'likely to be introduced in the ensuing session of parliament'.7. ..... 750/- as the maximum ceiling under section 2(k)(ii) of the plantation labour act, 1951 is declared as 'ultra vires' to the constitution of india in the present day context and hence. ..... constitutional validity of section 2(k)(ii) of the plantation labour act, 1951 (hereinafter referred to as the 'act') fixing the ceiling of the monthly wages as rs. ..... still further, it is stated in the next paragraph (paragraph 5;) of the counter affidavit that the amendment proposal to the plantations labour act, 1951 was under active consideration of the government; it was discussed in the meeting of the 'tripartite industrial committee on plantation industry' held on 3.4.2002 and as decided in the meeting, an 'inter-ministerial committee' with the representative of the ministries of commerce, finance and labour and also the state government of assam, west bengal, kerala and tamil nadu was constituted ..... the petitioners are the different trade unions registered under the trade unions act, representing the major work force in the plantations in the state of kerala, which come within the purview of the plantation labour act, 1951. .....

Vaikuntam Estate (Represented by S.S. Sarma, Former Superintendent, No ...

Court : Chennai

Reported in : (1968)ILLJ93Mad

..... a number (42) of workers of the estate filed claim petitions under section 33c(2) of the act contending that they were permanent field workers in the estate which maintains a plantation, that they had been denied several benefits to which they were entitled under the provisions of the plantations labour act, 1951, by the management, and that the right to these benefits should be determined and their quantum also determined. ..... there was also a reference to the fact that the workers' union had given notice of a strike on 21 july 1958 and there was a reference for settlement of the dispute to adjudication under section 10(2) of the plantations labour act, 1951, and the award of the labour court in that connexion was published in the gazette on 20 april 1960. ..... taking up the second point about the nature of the benefits of umbrella, protective cloth, leave with wages, sickness allowance and maternity allowance, a reference to the plantations labour act, 1951, shows that these are benefit's made available to plantation labourers under the statute. ..... memorandum agreeing to refer their disputes to arbitration, and the joint memorandum mentioned that the point referred to the arbitration, was whether any or all of the 42 workers referred to in the list attached are to be treated as permanent labourers and whether they are eligible to get the benefits under the plantations labour act, 1951.2. .....

Thangaraj P. Vs. Oothu Estate and anr.

Court : Chennai

Reported in : (2002)ILLJ331Mad

..... we also find that the second respondent labour court also thoroughly misled itself by stating that the appellant had every justification for putting up the construction in the land belonging to the first respondent, inasmuch as according to the second respondent the appellant was not provided with the required residential quarters as required under the provisions of the plantations labour act and therefore there was nothing wrong in the appellant putting the construction ..... provision of accommodation if such acts of misconducts are allowed then the consequences would be that a large work force would start putting up construction all over the estates and the petitioner would have no control over such constructions and the consequence would be disastrous and the net result will be to encourage encroachment of the petitioners' property and unauthorised construction of structures by the employee in total violation of the plantations labour act and the rules. ..... abovestated circumstances, learned single judge was pleased to hold that everyone of the findings of the second respondent was not supported by any evidence on record and also not in consonance with the provisions of the plantations labour act and the rules framed thereunder. ..... when we put a specific question to the learned counsel for the appellant as to on what basis the second respondent labour court came to give the said finding the learned counsel was not able to refer to any acceptable evidence on record to substantiate the .....

The Planters Association of Tamil Nadu. Vs. the Secretary to Governmen ...

Court : Chennai

..... labour and employment department, dated 25.04.2005 had issued the following notification in the tamil nadu government gazette which reads as follows :notificationthe following draft of an amendment to the tamil nadu plantations labour rules, 1955, which it is proposed to issue, in exercise of the powers conferred by sub-section (1) of section 43 read with section 18 of the plantation labour act, 1951 (central act lxix of 1951) is hereby published for information of all the persons likely to be affected thereby as required by sub-section (1) of section 43 of the said act ..... provisions of welfare officers in the state of tamilnadu, government of tamilnadu has taken permission under section 43(3) of the plantations labour act, 1951 from the government of india and vide this ministry's letter no.s-66012/1/2005-ir(pl) dated 28.02.2005, ..... by the state government for the appointment of welfare officers in plantations wherein 300 or more workers are employed and to frame necessary draft rules for appointment of welfare officers in plantations wherein 300 or more workers are employed by prescribing the duties, qualifications and conditions of service of the welfare officers as per section 18 of the plantations labour act 1951 based on that the state government has addressed to the government ..... section 27 empowers the state government to prescribe inter alia the form of the registration certificate and the particulars to be contained in an application made for the purpose of being registered .....

The Managment of the Vaikundan Estate, Represented by Sri S.S. Sarma, ...

Court : Chennai

Reported in : (1968)1MLJ202

..... , there was also a reference to the fact that the workers' union had given notice of a strike on 21st july, 1958, and there was a reference for settlement of the dispute to adjudication under section 10(2) of the plantations labour act, 1951, and the award of the labour court in that connection was published in the gazette on 20th april, 1960. ..... a number of workers of the estate (42) filed claim petitions under section 33-c(2) of the act, contending that they were permanent field workers in the estate which maintains a plantation, that they had been denied several benefits to which they were entitled under the provisions of the plantations labour act, 1951, by the management, and that the right to these benefits should be determined and their quantum also determined. ..... taking up the second point about the nature of the benefits of umbrella, protective cloth, leave with wages, sickness allowance and maternity allowance, a reference to the plantations labour act, 1951, shows that these are benefits made available to plantation labourers under the statute. ..... a joint memorandum agreeing to refer their disputes to arbitration, and the joint memorandum mentioned that the point referred to arbitration was whether any or all of the 42 workers referred to in the list attached are to be treated as permanent labourers and whether they are eligible lo get the benefits under the plantations labour act, 1951.2. .....

K.T. Thomas, Etc., Etc. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : (1979)IILLJ290Ker

..... 75/72/lbrdated, trivandrum, 19.8.72in exercise of the powers conferred by sub-section (5) of section 1 of the plantations labour act, 1951 (central act 69 of 1951), the government of kerala hereby declare that all the provisions of the said act shall apply to each and every component part of any land to which the provisions of the act were applicable on the 1st day of april, 1954, the date on which the said act came into force notwithstanding that such component pars admeasures less than 10.117 hectaret or less than ..... these writ petitions challenge the vires of section 1(5) of the plantations labour act, 1951, and the notification issued thereunder. ..... the plantations labour act is an act passed by parliament to provide for the welfare of labour, and to regulate the conditions of work, in plantations. ..... thirty:provided that no such declaration shall be made in respect of such land which admeasured less than 10.117 hectares or in which less than thirty persons were employed, immediately before the commencement of this act.it would be seen that as a result of the alteration of the above two sub-sections, the act which originally applied only to plantations which admeasured not less than 10.117 hectares, after the approval of the central government, could be made applicable even ..... p1, and which is as follows:government of keralaabstractplantation labour act--section 1(5)--notification-regarding fragmented estates-issued.labour (a) departmentg.o. (ms) no. .....

Tata Tea Limited, Velonie Estate Vs. the State of Tamil Nadu Represent ...

Court : Chennai

..... (b) a plantation as defined in clause (f) of section 2 of the plantations labour act, 1951 (central act lxix of 1951); or4.4 ..... (2) a workman shall be said to be in continuous service for a period if he is, for that period, in uninterrupted service, including service which may be interrupted on account of sickness or authorised leave or an accident or a strike, which is not illegal, or a lock-out or a cessation of work which is not due to any fault on the part of the workman.explanation i. ..... if the employer wanted to resist the claims, they could have produced proper registers to prove their stand that the workmen have absented themselves from duty or that they had stayed away from work, thereby violating the terms of ..... the inspector after examining the representation or after making enquiries may issue suitable directions to the employer for the rectification of the register in form 1 or for the issue of orders conferring permanent status to the workman concerned.4.6. ..... to in sub-rule (2) or finds that the entries have not been made correctly or finds that though entries regarding his service have been made correctly but he has not attested the entries in the register of workmen in form 1 may make a representation to the inspector concerned. ..... some cases, the inspector on his own entered into the establishment and after going through the registers made endorsement to make those workers permanent. ..... inspector is authorised to verify the registers and take appropriate decision....13.2. .....

R.L. Rikhye Vs. State of Assam and anr.

Court : Guwahati

..... in the said case, according to the inspector, the employer was liable to be prosecuted under section 36 of the plantation labour act, 1951. ..... sarma, learned counsel for the petitioner submits that in view of the definition of 'employer' in section 2(e) of the plantations labour act, the petitioner in the facts and circumstances of the case, is not employer and no complaint against him could have been filed. ..... that being so, the present petitioner who is only a director of the company cannot be prosecuted under the plantations labour act for the alleged violation of sections 26 and 27 of the act and rule 76 of the assam plantations labour rules, 1956. 5. ..... saikia, manager, boroi tea estate violated sections 26 and 27 of the plantation labour act. ..... 2 medical inspector under the plantation labour act. ..... in the instant case the affairs of the plantation are entrusted to the manager and hence such manager shall be deemed to be the employer in relation to that plantation within the meaning of section 2(e) of the act, and the present petitioner being the director only could not have been prosecuted. mr. s.n. ..... 1951 by failing to produce certificate of fitness for non-adult worker of the plantation and also violated the provisions of rule 76 of the assam plantation labour rules, 1956 by not maintaining the register of non-adult workers in form no. .....

The Cachar Chah Sramik Union Silchar, Assam Vs. the Management of the ...

Court : Supreme Court of India

Reported in : AIR1966SC987; [1966(12)FLR153]; [1966]2SCR344

..... official team recommended conversion of food concessions into cash, arrangement for credit facilities through suitable co-operative banks and postponement of the implementation of the plantation labour act for a period of two years. ..... pursuance of the recommendation of the committee there was a revised notification dated february 9, 1953, under the minimum wages act with regard to all the tea estates in the district of cachar and the uneconomic tea estates in the assam valley ..... the relevant portion of clause 8 reads as follows : 'closing and re-opening of sections of the industrial establishments, and temporary stoppages of work, and the rights and liabilities of the employer and workmen arising ..... of the critical condition of the tea industry in cachar another committee named as 'the cachar plantation committee' was constituted on april 4, 1950. ..... has been found by the industrial tribunal that there was a sudden slump in the price of tea in the world markets, that the recession of prices of tea commended in the middle of 1951 and continued during the whole of 1952 for a period of about 18 months. ..... during the period from june, 1951 to march, 1953 the entire tea industry in the cachar district of assam was subject to an unusual economic ..... in the middle of june, 1951 and there was a rather rapid decline in prices of tea in november, 1951. ..... in the year 1951 there was a sudden recession in the world price ..... on october 30, 1951 to 1-2-11 per ..... of the committee was submitted on january 4, 1951. .....