TaxTMI 
TaxTMI 
1963 (1) TMI 68
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....ge of Ukhila Paikapara, jurisdiction list No. 56, Police Station Sonarpur, District 24-Parganas, it is hereby notified that a piece of land comprising Cadastral Survey plots (numbers of plots set out in the notification omitted) and measuring more or less 14.11 acres, is likely to be needed for the aforesaid public purpose at the expense of the Ramkrishna Mission, within the aforesaid village Ukhila-Paikapara." 3. Ram Krishna Mission (hereinafter referred to as the Mission) is a society registered under the Societies Registration Act (21 of 1860) and the object of the society, inter alia, is to impart and promote the study of Vedanta and its principles as propounded by Sri Ramkrishna and of Comparative Theology in its widest form and also to propagate religious, social and educational teachings and activities for the benefit of the public. It is undisputed that of late the Mission has acquired, by private purchase or by acquisition under the Land Acquisition Act, a very large tract of land at a place called Narendrapur, almost contiguous to the plots under acquisition in the present proceeding, and has already utilised part thereof in the construction of educational instituti....
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....-opposition by S. K. Bhattacharya, Land Acquisition Collector, affirmed on December 5, 1962 : "The petitioner, Sri Pramatha Nath Talukdar filed an objection. There were about 19 other objection petitions also filed. Sri S. N. Ganguli, Land Acquisition Officer, 24-Parganas, my predecessor-in-office, fixed the date of hearing on 11-11-61 and subsequently the date was changed and the hearing under Section 5-A was fixed on 17-11-1961. Notice to that effect was published on 17th November, 1961. The petitioner's lawyer Sri B.N. Sanyal appeared and made his submissions. There was another lawyer Sri S. N. Mukherjee, Advocate, who represented the 18 other objectors. I deny the allegation that the declaration was published without giving any hearing or without any enquiry under Section 5-A. * *" Inasmuch as in the affidavit-in-reply, affirmed on December 11, 1962, the petitioner had generally denied the statements in paragraph 6 (b) of the affidavit-in-opposition, Mr. Dutt did not admit service of the notice of the adjourned date of hearing on the petitioner and put the respondents to strict proof of the publication of the notice. He contended further that no hearing on the ....
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....found also the lawyer, of the Mission there. Sri B.N. Sanyal represented the petitioner Sri P. N. Talukdar, Sri Sambhu Nath Mukherjee represented 18 objectors and the mission was also represented by Sri J. Sen Gupta Pleader. Some local people were also present at the time of hearing. Full opportunity was given to the lawyers of the objectors to put forward their cases before me on that date and I heard them. I carefully considered the objections of the objectors and also the case of the mission and I submitted by report under Section 5-A on 22-11-1961, which is annexed to the previous affidavit. I say that full opportunity was given to the petitioner Sri Talukdar and other objectors (petitioners in Civil Rule No. 681 (W) of 1962) of being heard after service of notice upon them as contemplated under Section 5-A of the Act." A copy of the notice served on the petitioner was annexed to the supplementary affidavit. The petitioner affirmed a supplementary affidavit-in-reply to the above-quoted affidavit, in which he relied upon the following two orders appearing in the order-sheet of the Land Acquisition Case, namely: "Order No. 20 -- Programme on 11-11-1961 cancelled 14....
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.... 6 Ramkrishna Mission, strongly relied on the following passage from the report under Sec. 5-Aof the Act (Annexed to the affidavit-in-opposition by respondents Nos. 1 to 5): "During hearing of the objections, the objectors in sl. No. 1 and 16 above were represented by Sri B.N. Sannyal, Pleader and Sri S. N. Mukherjee, Advocate, represented the objectors in sl. No. 2 to 10, 12 to 15 and 17 to 21. The objector in sl. No. 11 did not attend the hearing. As the grounds on which the objections are put, are common and similar, the petitions are not dealt with separately. The arguments, put forth by the two pleaders, on behalf of their clients, are summed up as follows : (1) That the Ramkrishna Mission has sufficient vacant land either through L. A. proceedings or through private purchases which were made either in own name or in the name of their own men like Sri Amar and Sri Yadav Chaitanya. The point was raised previously in case No. 4/14 of 60-61 and in case No. 4/8 of 59-60. The point was discussed in detail in the report under Section 5-A in the said two cases. The vacant land, owned by R. K. Mission, is kept for future expansions of the institution like Dairy, Commerc....
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.... case No. 4/14 of 60-61 and the case No. 4/48 of 60-61 (3.44 acres and 14.11 acres) as out-required for the purpose. They argued that to raise 78 quarters, land will be acquired whether 12 bighas (taking 3 kotta for each plot and rest for development like road, park or play-ground) or 30 bighas (taking 5 kotta for each plot and 10 bighas for development like road, park and play ground). So there is a clear excess of 23 bighas. They were told that they had forgotten that the Mission would get the land under an agreement with the Government in which there would be a term that they would utilise the land within a certain period. If the land is not so utilised within the said period, the land will be resumed. So Government will look after the excess unutilised land. Next, they were told that the land, which now transpires to them to be in excess, would fully be utilised in a year or so, because the Mission mainly progresses with leaps and bounds and the Mission will get no chance to keep the land unutilised. Thus I find nothing tenable to entertain the points. (3) That most of the C. S. Plots, which are notified for the present case, were notified and declared for acquisition under....
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....the order-sheet on November 14, 1961. The fact that objectors were heard on November 17, 1961, was recorded in the order sheet on November 22, 1961, when the report was prepared. On the line of argument adopted by Mr. Dutf himself, that there was no hearing given to the petitioner's lawyer on November 22, 1961, the order-sheet turns out to have been improperly maintained. Relying on an order-sheet so improperly maintained, the report cannot be condemned as an untruthful report. On the report it appears that the petitioner's lawyer was fully heard on the objections, on November 17, 1961, when admittedly he was present before the Land Acquisition Collector and, therefore, the first branch of the argument of Mr. Dutt must fail. 15. Although I hold that, I express my strong disapproval of the manner in which the order-sheet Was maintained. Entries in an order-sheet require to be made at the time when an event takes place and not subsequently from memory, say, as in this case, three to five days after the event. An order-sheet so improperly maintained invites inaccuracies and considerably reduces its value. The respondent Land Acquisition Collector should do well to take notice....
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.... that such acquisition is needed for the construction of some building or work for a company which is engaged or is taking steps for engaging itself in any industry or work which is for a public purpose. (b) that such acquisition is needed for the construction of some work, and that such work is likely to prove useful to the public." Section 41 of the Act (as it stands amended) gives particulars of the matters which the agreement, mentioned in Section 39, shall provide, namely: "(1) the payment to the appropriate Government of the costs of the acquisition; (2) the transfer, on such payment, of the land to the company; (3) the terms on which the land shall be held by the company; (4) where the acquisition is for the purpose of Erecting dwelling house or the provision of amenities connected therewith, the time within which the conditions on which and the manner in which the dwelling houses or amenities shall be erected or provided; (4A) where the acquisition is for the construction of work or building for a company which is engaged or is taking steps for engaging itself in any industry or work which is for a public purpose, the time within which, and the conditio....
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....solation" block, (xv) a gymnasium, (xvi) several play-grounds, (xvii) a central library, (xviii) a shrine, (xix) an assembly hall, (xx) an open-air theatre, (xxi) a central office, (xxii) water reservoirs, (xxiii) workshops for boys of sch'ools and colleges, (xxiv) buildings containing laundry, students' bank, bookshops etc. (xxv) quarters for menials, (xxvi) agricultural farm for multipurpose school and (xxvii) workers' residence. He says that about 1500 persons, including students, members of the staff and workers, have taken accommodation in the different buildings already constructed but that there is a pressing demand from more candidates desiring admission and that there is need for more accommodation. He says that the land at Narendrapur has been fully utilised. He says further that more land is necessary for expansion of Blind Boys' School and Senior Basic School and for construction of staff quarters, hostel-buildings and play-grounds. In my opinion it may be just possible that the Mission has not wholly utilised the land in its possession. The affidavit-in-reply merely admits that in the tract of land in possession of the Mission, there are a school, ....
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....blic purpose" has been defined in the Land Acquisition Act in an inclusive manner and merely says : "The expression public purpose includes the provision of village-sites in districts in which the appropriate Government shall have declared by notification in the official Gazette that it is customary for the Government to make such provision." Explaining the definition, the Supreme Court observed, as follows, in the case of Babu Barkya Thnkuf v. State of Bombay [1961] 1 SCR 128. "It will thus be noticed that the expression 'public purpose' has been used in its generic sense of including any purpose in which even a fraction of the community may be interested or by which it may be benefited." The expression 'public purpose' has been taken to mean 'a purpose, that is an object or aim in which the general interest of the community as opposed to the particular interest of individuals is directly and vitally concerned (vide Hamabai Framji v. Secretary of State 42 I A 44 ; (AIR 1914 PC 20)). And recently in the case of Somawanti v. State of Punjab [1963] 2 SCR 774, the Supreme Court observed : "Public purpose is bound to vary with t....
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....read in ejusdem generis sense and must be taken to include only the words preceding it. In other words, he contended that "building or work" in Section 40(1)(aa) must mean no other work which is not a building and the words "industry or work" in the same section must not mean any work other than a work which is industrial in character. On that assumption, he contended that the laying of play grounds would not be construction of buildings and the Mission not being a company engaged in industry would not come under Section 40(1)(aa) in respect of its social and educational works. I am unable to uphold this argument. Where general words follow the designation of particular things or classes of persons or subjects, the general words will usually be construed to include only those persons or things of the same class or general nature as those specifically enumerated. This is what is known as the ejusdem generis rule (vide Crawford on Statutory Construction). As a rule of construction, ejusdem generis rule must be applied with caution and subject to the primary rule that statutes are to be construed in accordance with the intention of the Parliament. The Parliament ca....
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....h all buildings thereon whether such 'buildings' were erected before or after transfer of the land to the Society, and thereupon the interest of the Society in the said land and buildings shall absolutely cease and determine. 7. On taking such possession the said Government may sell or otherwise deal with the said land and buildings as it may think proper. (i) Should the said Government sell the land with the buildings the said Government after deducting the expenses incurred in connection with the said taking of possession and with such sale shall pay the proceeds to the Society. (ii) Should the said Government decide not to sell the land and buildings, the said Government shall retain the said land and buildings thereon in which case the Governor shall repay to the Society the market value as on the clay of re-entry of all the buildings erected by the Society and all sums received from the Society in respect of all and every compensation as provided in the foregoing first Clause (less the statutory allowance of 15 per cent, and less any amount received on account of trees and buildings which are not in existence at the time of resumption), but will not repay any sum....
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....objects of the Association may be associates if elected at a meeting of the Association or nominated by the Governing Body." "20(a) All properties by way of gift, endowment, purchase or otherwise, shall be acquired in the name of the Governing Body For the time being or in the name of the Ramkrishna Mission, and all such properties when so acquired shall vest in the Governing Body of the Association. (b) All properties acquired either for the Headquarters at Belur or for any branch center shall be utilised for the Headquarters or for that branch centre, as the case may be, and they shall be devoted to the general purpose or to any specific objects of such centres according to the intention of the donors or subject to any special direction by the endowers of the properties." "26. (a) Institutions for philanthropic, charitable, educational or any other kind of work, started in furtherance of any of the objects of the Association by the Governing Body in any locality outside the registered office of the Association, shall be regarded as branch centres. (b) Though the branch centres are all under the Governing Body, they shall be treated as separate entities....
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....contended that the buildings or works to be constructed by the Mission fell within Clause (4A) of Section 41 and under that clause it was not necessary to set out, in the agreement, the terms on which the public shall be entitled to use the works. He further contended that after the inclusion of Clause (4A) in the Land Acquisition Act, by the amending Act 31 of 1962, Clause (5) of the original Act became redundant and superfluous . It ts not necessary for me to go to the length, as contended for by Mr. Mitter, in this case. If Clause (5) of Section 41 of the Act applies to the agreement (and I do not hold that it does not) even then the agreement does not offend against the said clause. An agreement similar to the present one came up for consideration before Bosc, C.J. and G.K. Mitter, J. in Appeal No. 111 of 1958 (Ram Kumar Agarwalla v. State of West Bengal -- unreported, now reported in AIR 1963 Cal 534) and his Lordship the Chief Justice, upheld the agreement with the following observations: "It appears that the provision "according to the rules and regulations of the society" has been inserted in Clause (8) of the agreement for the purpose of vesting the societ....
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....t the Government will be entitled to deprive the Sangha of the possession and interest of the Sangha in these lands. Just as Clause (8) of the agreement upon being published in the gazette becomes a part of the Land Acquisition Act under Section 42 of the Act so also Clause (9) as contained in the agreement so far as it relates to user becomes part of the Act and thus the Government retains full control over the acts and conduct of the Sangha in relation to the objects for which the acquisition is made. It is true that if the details of the terms and conditions on which the public would be entitled to use or enjoy the benefit of the Students' Home, Publication Department, Guest Houses and Panthasala had been set out specifically or in a more concrete form in the agreement, no question could possibly be raised complaining that the requirements of Section 41(5) had not been complied with. In other words, a more elaborate scheme for the user by the public would have been a proper compliance of the provisions of Clause (5) of Section 41 of the Act. But the fact that Clause (8) of" the agreement is couched in rather general terms and does not contain any detailed scheme as to....