Judgment Search Results Home > Cases Phrase: preservation of trees act 1976 section 15a powers of tree officer in the matter of investigation Court: kolkata

Tea Estates India Private Ltd. Vs. Commissioner of Wealth Tax

Court : Kolkata

Reported in : AIR1966Cal9,69CWN428,[1966]59ITR428(Cal)

..... produce sprouts from the land, e.g., weeding, digging the soil around the growth, removal of undesirable under-growths and all operations which foster the growth and preserve the same not only from insects and pests but also from depredation from outside, tending, pruning, cutting, harvesting and rendering the produce fit for the market. ..... allotments, but does not include land occupied together with a house as a park, gardens other than as aforesaid pleasure grounds, or any land kept or preserved mainly or exclusively for the purpose of sports or recreation or land used as a race course.'unfortunately this description also has been taken from section 9 ..... principles formulated in that case should not be made applicable to cases on 'agricultural income' under the wealth tax act also. further section 2(e)(i) refers, to 'agricultural land and growing crops, grass or standing trees on such land'. the term used there is not 'land' but 'agricultural land'. therefore, lands other than agricultural .....

Harsh Vardhan Lodha and Others Vs. Devendra Kumar Mantri and Others

Court : Kolkata

..... to ascertain what rights and powers should the administrator appointed under section 247 exercise to preserve and protect the estate, major part of which consist of shares in limited companies incorporated under the companies act, 1956. according to them, does preserve and protect principle in such a case is satisfied merely by keeping the safe custody ..... validity of the will is pending in the court in the probate proceedings and the preservation of property until the dispute as to the validity of the existence of will itself is decided. s.247 of the indian succession act authorises the court during the pendency of the probate proceedings, to appoint an administrator ..... to administer property of the deceased including the share holding and stocks held by the deceased in various companies with the assured object of its protection and preservation, it cannot be said that the joint administrators would be mere spectators, if they are expected and/or permitted to collect dividend accruing out of .....

Harsh Vardhan Lodha and ors. Vs. Devendra Kumar Mantri and anr.

Court : Kolkata

..... to ascertain what rights and powers should the administrator appointed under section 247 exercise to preserve and protect the estate, major part of which consist of shares in limited companies incorporated under the companies act, 1956. according to them, does preserve and protect principle in such a case is satisfied merely by keeping the safe custody ..... validity of the will is pending in the court in the probate proceedings and the preservation of property until the dispute as to the validity of the existence of will itself is decided. s.247 of the indian succession act authorises the court during the pendency of the probate proceedings, to appoint an administrator ..... to administer property of the deceased including the share holding and stocks held by the deceased in various companies with the assured object of its protection and preservation, it cannot be said that the joint administrators would be mere spectators, if they are expected and/or permitted to collect dividend accruing out of .....

Sri Sriram Saha ors. Vs. State of West Bengal ors.

Court : Kolkata

Reported in : (1999)1CALLT399(HC)

..... provisions of sections 4a, 4b. 4c and 4d of the west bengal land reforms act, 1955 which have some bearing on the extent of the right of felling of trees by a raiyat on his land. section 4b of the said act relates to maintenance and preservations of land. section 4c relates to permission for change of area, character or use ..... of land and section 4d relates to punishment for violation of section 4c. section 4b runs thus :--'4b. maintenance and preservation of land.--every raiyat ..... may not be jeopardied or affected. this is one aspect of the matter. similarly if an orchard is cleared of the trees or a number of trees are cut down without taking any measure to protect and preserve the nature and the character of the land in that event section 4b and section 4c will be definitely attracted to such .....

Benoy Kumar Sahas Roy Vs. Commr. of Income-tax, West Bengal

Court : Kolkata

Reported in : AIR1954Cal225,[1953]24ITR70(Cal)

..... because it is certainly an operation carried out on the land in order to free the soil of their burden and make it a better feeder of the trees or plants, preserved or grown.in my opinion, if a forest of natural growth is taken over and then the land is regularly weed ed and cleared, if it is ..... come under agriculture and the income from forest lands, so treated, will be agricultural income.the real question is what agriculture means. to say that since the central act exempts only agricultural income and since it is as such income that the exemption of forest income is claimed, the mention of agriculture, agricultural income and forests as ..... the preceding twenty assessment years. then he came across the decision in the -- 'kapurthala case (c)' from which he learnt that such income was assessable under the act and as a consequence he discovered that the forest income of the assessee received during the relative accounting year, being 'chargeable to income-tax', had escaped assessment in the .....

Mooljee Sicka and Co. Vs. Second Addl. Income-tax Officer, Dist. V(i) ...

Court : Kolkata

Reported in : AIR1964Cal486

..... on the plant or shrubs like cutting, pruning, tending, weeding and digging the soil -- surface tillage and different other operations which foster the growth and preserve the produce that spurts from the land become agricultural operations in conjunction with the basic operation on the land itself. in this case the basic operation on ..... . these operations are only of an ancillary and unsubstantial character intended merely to enable the assessee to collect as much leaves as possible from the tendu trees in existence on the land at the time the leases were entered into. the coppicing operations also cannot be considered to be agricultural operations because the ..... ' and 'reasonable belief' constitute the essential requisite and basic foundation to set in motion the machinery of re-assessment under section 34(1)(b) of the act...... while complete absence of information might knock the bottom out of the jurisdiction of the officer, so long as there is some information in his possession upon .....

Commissioner of Income-tax, Calcutta Vs. H. Dear and Co. Ltd.

Court : Kolkata

Reported in : [1964]52ITR65(Cal)

..... annexed as annexure 'c' to the said statement of case. the next thing that happened was that the district magistrate and collector of koraput, acting under the orissa preservation of private forests act, 1947, accorded sanction to the extension of lease only for one year from july 1, 1950, to june 30, 1951. it appears that ..... converted sleepers must be such as would pass the tests. rejected sleepers would continue to remain the property of the zamindar, as also the parts of the trees other than the completed sleepers constructed according to the necessary specifications, and passed for supply. it, therefore, approximates more to the house of lords case than ..... times and rates hereinafter specified and subject to the terms and conditions hereinafter appearing the maharajah agrees to sell and the company agrees to buy all the sal trees, for the manufacture of sleepers and scantlings, which may be marked by the forest department for felling in the reserved, protected and unreserved lands of the .....

State of West Bengal Vs. Mir Fakir Mohammad

Court : Kolkata

Reported in : AIR1977Cal29

..... human agency. if, therefore, human labour and skill wereexpended, they were not directed towards planting or growing of the trees. the skill and labour were directed towards regeneration and preservation of the forest trees. we are unable to hold that the use of human labour and skill merely for such purpose constitutes 'agriculture,' or ..... , bihar and orissa v. sri ramkrishna deo reported in : [1959]35itr312(sc) . that was also a case relating to the income-tax act and in that case also forest trees of spontaneous growth were involved. there the supreme court on consideration of some other decisions of its own noted as follows :-- '.....that the term ..... mentioned therein. 6. in this connexion we should note the definitions of agricultural land and non-agricultural land. in clause (b) of section 2 of the act 'agriculturalland' is defined in the following language :-- '(b) 'agricultural land' means land ordinarily used for purposes of agriculture or horticulture and includes such land, .....

Province of West Bengal Vs. Raja of Jhargram

Court : Kolkata

Reported in : AIR1955Cal392

..... forests, local conditions regarding supply of labour and water, climate and soil he proceeded to express his expert opinion. he had made notes which he did not preserve as also a report written by him is not produced. the opinion expressed by him except with regard to the physical condition of the locality is based either ..... the arbitrator appears to have determined the compensation on that footing.14. the position has however been greatly complicated by the admitted tact that over a large area trees have either been uprooted or cut down. how is compensation for such damage to be ascertained? as already stated the claimant maintained that because of the peculiar nature ..... was stated that out of the amount offered rs. 1,968/12/- had already been paid for trees-cutting in the year 1944. on behalf of the claimant the offer was not accepted. accordingly under section 19(1), defence of india act, 1939 (35 of 1939) the question of compensation was referred to an arbitrator.3. on behalf .....

Mahommed AyejuddIn Mia and ors. Vs. Maharajah Bahadur Sir Prodyot Kuma ...

Court : Kolkata

Reported in : 61Ind.Cas.503

..... and money--rent and relates to the same property, the rent being fixed at rs. 236-8-0 for a period of nine years. the lessees agree to preserve the trees, and state that the right to be enjoyed is raiyati right and that there is no right of sale, gift and giving in ijara settlement or transfer without the ..... and that, accordingly, these suits mast fail on this ground.27. they say that the yearly tenancies created were new tenancies created after the enactment of the transfer of property act and they are, therefore, assignable, and that, even if they are non transferable, by reason of the terms of the dowl kabuliyat being applicable, that there is no ..... no. 67 and as raiyat with a right of occupancy in respect of the other lands. as a result, the respondents applied, under section 106 of the bengal tenancy act, to the settlement authorities for rectification of the entries, whilst these proceedings were pending, the sale took place and the section 106 proceedings wire withdrawn and the suits in .....