TaxTMI 
TaxTMI 
1971 (5) TMI 67
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....ause (xvii) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960 (U.P. Act I of 1961)-hereinafter referred to as the Act and can conveniently be disposed of together. In Writ Petition 261 of 1968 the vires of this provision is challenged. This Writ Petition was heard alongwith these civil appeals and will be disposed of by a separate judgment. 2. In order to appreciate the point a few rel....
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....ricultural purposes, included in specialized farm and exclusively devoted to poultry farming or dairying or other such purposes, as may be prescribed: Explanation.-Land for the purposes of this clause shall include land, exclusively used by the tenure-holder for growing of fodder for purposes of his dairy. A rule was framed exempting certain farms, and it reads as follows:- 4(4). The following ....
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....vided that the land to be exempted under items (i) and (ii) above is justifiable with reference to the production of raw silk, andi or lac during a series of years, not exceeding three. 3. The Prescribed Authority, Tahsil Sadar, held that the exemption claimed was not sustainable. The Additional District Judge, on appeal, concurred. He observed: The word 'and' in Clause (xvii) of Section....
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....re the High Court. S.N. Singh, J., held that the lower appellate court had correctly interpreted the section. The appellant having obtained special leave, the appeal is now before us for disposal. 5. The learned counsel for the appellant urged that the word 'and' in Sub-clause (xvii) should, in the context, be read as 'or', and that all specialised farms used for non-agricultural ....