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Chirukandan and ors. Vs. Superintendent, Central Excise and ors.

Court : Kerala

Subject : Excise

Acts : Copra Cess Act, 1979 - Sections 2, 3 and 3(1); (The Indian) Coconut Committee Act, 1944 - Sections 3; Produce Cess Act, 1966; Government of India Act, 1935; Sea Customs Act - Sections 20(2); Coconut Development Board Act, 1979 - Sections 4; Central Excise Act, 1944 - Sections 13, 14 to 17 and 19; Produce Cess Act, 1966 - Sections 15; Constitution of India - Articles 143(1), 189(1), 285, 289 and 289(1)

Reported in : 1984(15)ELT7(Ker)

Matched in: Citation 1984(15)ELT7(Ker)

Commissioner of C. Ex. Vs. Hindustan Coconut Oil Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2000)(117)ELT561TriDel

for extraction of coconut oil.3. While copra was subjected to cess under the Produce Act of 1966, Act 15 of 1966, Copra Cess Act, Act 4 of 1979 and Coconut Development Board Act, Act 5 of 1979 … 29 of 1983 was enacted. Section 3(c) therein defined "coconut" as having the same meaning as in the Coconut Development Board Act, 1979. Section 3(f) defined "oil seed" as not including coconut. "Vegetable Oil" was defined under Section 3(h) of the Act

Tata Oil Mills Co. Ltd. Vs. Superintendent of Central Excise

Court : Chennai

Subject : Excise

Reported in : 1996(53)ECC41; 1995(80)ELT737(Mad)

entry. According to the learned counsel, the object of this levy is for the purpose of benefiting the Coconut Development Board Act, 1979 (Central Act 5 of 1979) and therefore, the levy under the Act insofar as it does not benefit … in the mill. The cess was levied under the Produce Cess Act, 1966 (Central Act 15 of 1966). Section 3(2) thereof provided for the levy and collection as cess a duty of excise as prescribed in the

Tirumala Educational Trust Represented by Its President and Correspond ...

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Societies Registration Act, 1860; Andhra Pradesh Grama Panchayat Act; Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 - Sections 83(2), 95 to 131, 153, 155 and 180; Madras Hindu Religious and Charitable Endowments Act, 1951 - Sections 29, 29(1), 58, 63 to 69, 80 to 85, 99, 100, 100(1), 100(2) and 105; Madras Hindu Religious and Charitable Endowments Rules - Rules 1 to 8, 9, 9(1), 9(2) and 9(3); Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 - Sections 70 to 74, 74(1), 85(2), 107, 109 and 109(2); Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1976; Tirumala Tirupati Devasthanams Act, 1932; Tirumala Tirupati Devasthanams Act, 1979 - Sections 2(27), 4, 4(1), 5, 6(2), 7, 46(1) and

Reported in : 2007(2)ALD188

and no lease of rights pertaining to any immovable property such as rights of usufruct, fishery, collection of coconut pieces, human hair etc. shall be granted for a period exceeding one year except with the prior approval … for further extension of lease for further periods of 6 years. The Board of Trustees of defendant Devasthanam passed a resolution to that effect on … Rules, 1982 came into force a separate enactment has been made, which was called the Tirumala Tirupati Devasthanams Act, 1979 (for short 'the TTD Act, 1979'). For the first time the Commissioner became the Ex-officio Member of the … and decree dated 04.12.1996 passed in O.S. No. 15 of 1987 by the Principal Subordinate Judge, Tirupati.2. … prior to 1981. It is further stated that the institution has been developed by constructing huge buildings with all necessary required equipment for the purpose … of Tirumala Hills and the trust commenced kindergarten section of the school in the name of Sri

Mohamed Thawfeek Mukthar and Others Vs. J.i. Ratnasiri

Court : Sri Lanka Supreme Court

Subject : Land Acquisition

to be arrived at in terms of Section 4(2) of the Colombo District (Low Lying Areas) Reclamation and Development Board, Act No. 15 of 1968 (hereinafter referred to as Act, No. 15 of 1968) or in terms of Section … list R1(a) dated 30.07.80, this land has been described as a garden containing eight temporary buildings and 25 coconut trees 10 to 25 years old, and therefore if one keeps in mind the fact that at the

M/S. K.V.Jacob and Sons Vs. the State of Kerala

Court : Kerala

Subject : Land Acquisition

the Circular of the State Government herein, whereby the State directed that for distribution of pumpsets under Comprehensive Coconut Development Programme and other similar schemes of the Agriculture Department, two co-operative institutions will arrange supplies in various districts. … & T DTD. 13/08/1987. EXT.R4.E: TRUE COPY OF THE MINUTES OF THE 161ST MEETING DT. 29/12/2010 OF THE BOARD OF DIRECTORS OF THE KSCC. //TRUE COPY// P.A. TO JUDGE Prv. T.R. RAMACHANDRAN NAIR, J.~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).Nos. 14314/2012, 14748/2012 … estimated rate and the fourth respondent has quoted 15% above the estimated rate. The Government Order Ext.P3, … in the matter of awarding contracts and other factors, the State cannot act on its will in favour of any tenderer. Shri K.Ramakumar further emphasised … in the light of the provisions of the Telegraph Act, 1885, viz. Section 4(1) and first proviso. The discretion of the Central Government to grant

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

111(d) of the Customs Act.By the said order he directed the confiscation of 3002.557 MT of Refined Industrial Coconut oil imported by the petitioner,He gave, however, an option to the petitioner petititonerto redeem the goods on payment … exports are fashioned not only with reference to internal or international trade but also on monetary policy, the development of agriculture and industries and even on the political policies of the country but rival theories and views … oliene and palm stearine are different commodities has been up-held bya special board of Central Customs dated 28-5-82 wherein it noted that the Central Government … oil as an edible one it so clarified it as such. In 1979-80import policy Appendix 8 containing the list of items importof which was canalised … the Collector, Customs and Central Excise, Ahmedabad under Section 111(d) of the Customs Act.By the said order … be levied under the Customs Act.(4) Seriall No. 15.07 in Schedule I of the Customs Tariff Act,1975

N. Mahadeva Naidu and anr. Vs. P. Rasool Bee (Died) by Lrs. and ors.

Court : Andhra Pradesh

Subject : Property

Acts : Transfer of Property Act - Sections 41; Andhra Pradesh Court Fees and Suits Valuation Act, 1956 - Sections 34(2); Land Ceiling Act

Reported in : 2005(5)ALD614

and constructed a well and fixed up an oil engine and pump set and they also planted 500 coconut plants about two years ago in the said land. In case, the plaintiff is entitled to any share … from D-3 and D-4 to defendants 8 and 9 and D-8 hypothecated the said property to Punganur Land Development Bank and developed the said property. Even if it is held for any reason that defendants 3 and … and a sugarcane crusher. He borrowed money from Khadi and Village Industries Board. The aforementioned properties are the absolute properties of D-7, of which plaintiff … plaintiff and defendants 1 to 4 with the seventh defendant were never acted upon and they were joint and undivided without any sub-division. The properties … rights of 10th defendant are not protected under Section 41 of the Transfer of Property Act?16. In … was amended as per orders in IA No. 155/83 dated 28-3-1983 by adding Para 6(a) to the

Kulwant Singh Chatwal and ors. Vs. Joint Collector, Ranga Reddy and or ...

Court : Andhra Pradesh

Subject : Service

Reported in : 2008(6)ALT629

have been cultivating the land as under:---------------------------------------------------------------------------Sl. No. Petitioner Number Survey No Crop---------------------------------------------------------------------------1 Petitioner No. 1 303 Eucalyptus, coconut and other trees2 Petitioner No. 2 663 Castor and vegetables3 Petitioner No. 3 651 Mango garden and Farm … the subject matter viz., determination of the excess land as done under various orders of the Hyderabad Urban Development Authority. Therefore, the doctrine of merger applies with all its vigor to these cases, and the surplus area … of discharge from service and routed through District Soldiers, Sailors & Airmen's Board for assignment of Government land as required under the rules relating to … have not produced any documentary evidence to the effect that they were actively employed in agriculture before the War. These two orders are assailed in … to them and the final notification issued under Section 10(6), not to speak of all the earlier … the Ex.Servicemen. Subsequently, the Government issued G.O.Ms. No. 1573, Home (Labour-IV) Department, dated 18-7-1966, in supersession of

Kundanmal Sharma Vs. State of Assam and ors.

Court : Guwahati

Subject : Commercial

Board of Revenue (Taxes), Ernakulam (supra), the question that arose for consideration before the Apex Court was whether coconut fibre was an entity separate from the husk in the commercial parlance. The count noticed that the process … Committee has to accord sanction for disbursement of the transport subsidy to the claimants through the Assam Industrial Development Corporation Ltd. or the Assam Financial Corporation. The expression ' 'finished goods' envisaged under the scheme understandably has … to promote industrial growth therein. Whereas, 'raw material' signifies the raw materials actually required by the industrial unit in its manufacturing process as approved by … scope 'manufacture' in general terms, the Apex Court with particular reference to Section 2(e-1) of the said statute answered the question in the affirmative. It