Court : Allahabad
Reported in : AIR1952All845; [1952]22ITR1(All)
..... .7. in the statement of the case, the tribunal have not indicated the exact manner in which skill and labour were utilised for regeneration and preservation of the trees and have not exactly explained what were the processes that were carried out by the assessee. in the appellate order, the tribunal had, however, ..... expressing no opinion on the question whether land can be said to be used for agricultural purposes within section 2 (1), income-tax act, if it has been planted with trees and cultivated in the regular course of arboriculture, their lordships proceeded to define the scope of the word 'agriculture' in the following words ..... gains falling within the following classes shall not be included in the total income of the person receiving them. ..... (viii) agriculturalincome.' . section 2 (1), income-tax act defines 'agriculturalincome' as meaning :'(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land-revenue in british india .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1993All57; (1992)1UPLBEC746
..... grounds and open spaces (preservation and regulation) act, 1975 (for short, 'the 1975 act') the word 'park' is defined meaning a piece of land on which there are no buildings or of which not more than 1 / 20th part is covered with buildings and the whole or the remainder of which is laid out as gardens with trees, plant or flower beds ..... . wholly undeveloped open space can never be said to have the characteristic of a park. a park must have a beautiful garden with a lot of trees on its periphery to preserve and protect the environment and from aesthetic point of view, it must have beautiful plants or flower beds and well maintained lawns.13. article 48a part ..... and '1-a' to the petition to be prepared till the end of june, 1992; (ii) the said blue print/lay out plan shall depict trees on the periphery of the park to preserve and to protect environment, lawn having flower beds, beds for seasonal and permanent plants, promenades facilitating the movement of the people; (iii) the blue print/ .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All25
..... a duty of the church. but the kings and emperors also considered themselves the protectors of the merchants.they encouraged formation of markets and especially guaranteed the preservation of peace in those markets. as they considered themselves entitled to some compensation for the guarantee which they offered they began to charge tolls in respect of ..... boards to levy general tolls in consideration of the advantages, services & benefits which were to be provided to every one under the provisions of the municipalities act. had it been the intention that tolls could be levied only for specific services or benefits to be provided there would have been some provision to that ..... board tried to levy as a toll was really a tax ongoods and in levying such a tax the board wascontravening the provisions of section 153 of themunicipalities act. 39. the learned judge rejected the first contention and held that as the municipal board was maintaining the. roads and bridges within its limits that constituted .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All214
..... being shisham and nim also points to the same inference.'in his cross-examination the plaintiff admitted that 'he had purchased the trees to preserve them as property and that he was still looking after them.' in regard to this admission the trial court observed as follows:'the plaintiff cannot on ..... girth and also because of the 'intention' to fell at an early date, would be movable property for the purposes of the transfer of property and registration acts, the remaining trees that are also covered by the grant will be immovable property, and as the total value is rs. 26,000, the deed requires registration.' in the ..... of 'standing timber', but would be a sale of immovable property.for these reasons the difference between the definition of 'immovable' property for the purposes of the registration act and the civil procedure code would probably be found to be smaller than has, by some authorities, been supposed.' registering officers should apply the principle contained in the above ruling .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]129TAXMAN527(All)
..... observed as under :'the intention of the legislature has to be gathered mainly from the statement of objects and reasons of the act and its preamble'there cannot be any dispute that preservation, supervision and development of forest are of public utility. article 48a of the constitution provides that the state shall hand over to ..... exploitation of forest produce involves commercial activity. the preservation means the forests are existing and they should not be spoiled by fire etc. if the trees are dried they may be cut and thereafter new trees be planted in their place. similarly, supervision required that nobody should cut the trees or damage the forest in any manner. ..... may develop the forest. on the other hand exploitation of forest produce means to extract forest produce from the trees or other vegetation within the forest, to cut the old trees and sell them in the market. the exploitation thus involves the commercial activities.10. the mere fact that the commercial activity is done .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)183CTR(All)191
..... was observed as under :'the intention of the legislature has to be gathered mainly from the statement of objects and reasons of the act and its preamble'there cannot be any dispute that preservation, supervision and development of forest are of public utility. art. 48a of the constitution provides that the state shall hand over to ..... exploitation of forest produce involves commercial activity. the preservation means the forests are existing and they should not be spoiled by fire, etc. if the trees are dried they may be cut and thereafter new trees be planted in their place. similarly, supervision required that nobody should cut the trees or damage the forest in any manner. ..... may develop the forest. on the other hand exploitation of forest produce means to extract forest produce from the trees or other vegetation within the forest, to cut the old trees and sell them in the market. the exploitation thus involves the commercial activities.10. the mere fact that the commercial activity is done .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1977All304
..... period not exceeding six months. 13. the impugned order was passed on the letter of the chief engineer dated 10-7-1974 which asked for the preservation of the trees for soil conservation and landscape. no reference to any breach of peace, or apprehended danger to human life or any nuisance was madetherein. a mere ..... governor. where functions entrusted to a minister are performed by an official employed in the minister's department there is in law no delegation because constitutionally the act or decision of the official is merely the machinery for the discharge of the functions entrusted to a minister.........' 11. it is thus clear that there ..... the state authorities in respect of the maintenance or protection of the railways within the state. the district magistrate it was urged had, in the instant case, acted under the orders issued by the railway administration for the protection of the railways. the chief engineer, northern railway, had thus competently asked the district magistrate .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)AWC2843
..... kept in view (para 40). the union government framed the national forest policy in 1988. it reflects the anxiety of the union government to protect and preserve natural forests with a vast variety of flora and fauna, representing biological diversity and genetic resources of the country. (para 42)duty is cast upon the ..... west bengal has inserted the said provisions (relating to seizure and confiscation) with a laudable object. forest is a national wealth which is required to be preserved. in most of the cases, the state is the owner of the forests; and forest produce. depletion of forest would lead to ecological imbalance. it ..... disturbance of ecological-balance. the effect of the indian forests act and the rules is to preserve the forests and maintain ecological balance. it is laudable object and forest being nation wealth necessary for maintenance of ecological balance, must be preserved. indiscriminate cutting of trees in irresponsible manner leads to depletion of forest and destroys flora .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1993All19
..... the land for the purpose of growing the crops, the horticulture also contemplates planting of the trees, manuring it, irrigating it and on its growth, grooming, tendering and preservation of the plant from insects, posts and animals and thereafter plucking the fruits from the trees. the operation and the labour required for it also to great extent, are the same which ..... master plan for a purpose other than agriculture. the clause (c) of the explanation to the definition of 'urban land' as defined under s. 2(o) of the act makes exception regarding agricultural land which has been specified in a master plan for a purpose other than agriculture. the respondents have not considered this aspect of the matter. the ..... remaining area of the land was in the nature of a grove and such area should be treated as agricultural land.5. section 2(q) of the act defines 'vacant land' as under:'means land, not being land mainly used for the purpose of agriculture, in an urban agglomeration.'section 2(o) of the .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)3UPLBEC2952
..... (and fort that matter the social forestry work undertaken in ahmednagar district, in appeals relating to which shri bhandare has addressed us) being meant for the preservation of forests and environment has to be regarded, in any case, as part of inalienable function inasmuch as the type of work which was undertaken under ..... in the present case, nature of the scheme reflects that petitioners develop gaon sabha land by doing plantation there from money received by state government; and after trees mature , petitioners return back the aforementioned land to gaon sabha. this particular scheme is welfare scheme. this particular welfare scheme, is more or less akin to ..... pointed out that services of respondent-workman have been illegally retrenched without following the procedure prescribed under section 6-n of the u.p. industrial disputes act.7. from the respective arguments and the pleadings available on record, the first question which arises for consideration is as to whether in the facts and .....
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