coastal areas to eke their living by way of fishing and
farming cannot be denied to them. Alagarswami report states
that "the shrimp farms ... Enterprises
Ltd; High Tide Sea farms) and
Killai area (Aqua Gold Shrimp Farm;
MRVAqua Farm; Mohi Aqua Farm). The
presence of Oscillatoria,
Microcystis and some
such as Text Book of Fish Culture,
Breeding and Cultivation of Fish by Marcell Huet, Fresh Water Fish Pond
Culture and Management by Joan Koster ... between soil and aqua products enable the fish being called a product of
soil and, therefore, fish farming is agriculture. We cannot agree.
The relevant
balance will be retained as 'coconut garden'
and 'fish farm'. A copy of the CRZ clearance for construction of
the Resort ... extent of land will be retained as coconut garden and as
fish farm.
22. It is pointed out that the coastal zone plan
Chola Fish & Farms P. Ltd. vs Commissioner Of Income Tax on 5 April, 1995
Equivalent citations: [1996]217ITR609(MAD)
JUDGMENT
Mishra ... referred to us.
3. A Bench of this Court in Chola Fish & Farms Pvt. Ltd. vs. CIT (1987) 166 ITR 600 (Mad) has held
Chola Fish & Farms Private Ltd. vs Commissioner Of Income-Tax on 13 August, 1986
Equivalent citations: [1987]166ITR601(MAD)
Author: V. Ramaswami
Bench ... private limited company carrying on the business of catching and selling fish from the seas with the help of powered mechanised trawlers. In the return
hatcheries and fish seed certification; (b) to provide licences for the fish seed rearing and fish culture to fish seed farms and hatcheries ... fish culture and marketing of fish seed has been obtained from the Regional Fish Seed Centre. 15. Registration of Fish Seed Farm and Hatchery
Fish Resources Department,
Bihar Patna for selection of a Public-Private Partner to run fish seed
hatchery on the government fish seed farms located ... Government notified it's policy for running
the fish seed hatcheries on Fish Seed farms on Public-Private
Partnership basis.
6. It is submitted
year, paddy-cum-fish culture can provide an additional supply of fish crop. The culture of fish in fields, which remain flooded even after ... case also the fish being produced from out of the water stagnated on earth resorting to same operations, the fish farm is nothing
Imphal
P.O.: Imphal, Pin - 795001
District: Imphal West.
Designation: Fish Farm Assistant,
Fisheries Department, Government of Manipur,
Lamphelpat - Pin 795004.
2. Shijagurumayum Kunjeshwori Devi ... Porompat
P.O.: Imphal, Pin - 795001
District: Imphal East.
Designation: Fish Farm Assistant,
Fisheries Department, Government of Manipur,
Lamphelpat - Pin 795004.
3. Thingujam Tombi Devi
utilised the said service connection for filling the water into their fish
farm pond meant for commercial purpose and accordingly, thereby noting
that the plaintiffs ... passage of the channel and thereby, diverted the water to the fish farm
8
pond and consequently, projected a case, as if the plaintiffs
