Advanced Search Results

A.C. Shive Gowda, Etc., Etc. Vs. Coffee Board and ors., Etc., Etc.

Court : Karnataka

Subject : Labour and Industrial

Acts : Constitution of India - Articles 12 and 226; Indian Coffee Act, 1942 - Sections 2, 2(22), 4, 4(1), 4(2), 5, 10, 11, 12, 13, 13(4), 14, 16 to 26, 27, 28, 29, 30, 31, 31(1), 31(2), 32, 32(2), 34, 37, 38, 38A, 39, 39A, 42, 46, 47 and 48; Payment of Bonus Act - Sections 32; Industrial Disputes Act, 1947 - Sections 8.2; Indian Coffee Market Expansion Ordinance, 1940

Reported in : 1980(1)KarLJ200; (1980)ILLJ123Kant

presented under Art. 226 of the Constitution of India, by registered owners of coffee estates under the Indian Coffee Act, 1942 (hereinafter referred to as 'the Act', the following question of law arises for consideration : 'Whether the Coffee … pool. Sections 27, 28 and 29 regulate the curing of coffee by licensed curing establishments. (v) Finances : Section 11 of the Act, provides for the levy of duty of custom at such rate as may be fixed

Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxe ...

Court : Supreme Court of India

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 17, 25, 25(1), 26, 26(2), 34, 38-A and 38-B; Karnataka Sales Tax Act - Sections 6; Karnataka Sales Tax Act, 1957 - Sections 6; Tamil Nadu General Sales Tax Act, 1959 - Sections 7-A; Constitution of India - Articles 31, 32, 286 and 366; Central Sales Tax Act

Reported in : AIR1988SC1487; (1988)2CompLJ161(SC); JT1988(2)SC448; 1988(1)SCALE1055; (1988)3SCC263; [1998]Supp1SCR348; [1988]70STC162(SC)

it may be noted that the appellant herein-Coffee Board contended that the compulsory delivery of coffee under the Coffee Act, 1942 extinguishing all marketing rights of the growers was 'compulsory acquisition' and not sale or purchase to attract levy … the grower is a first charge on such Pool payment becoming due to the grower from the Board. Section 11 of the Act provides for levy of duty of customs on coffee exported out of India. This duty

Commissioner of Income-tax, Bihar and Orissa Vs. Prafulla Kumar Mallik ...

Court : Orissa

Subject : Direct Taxation

Reported in : [1964]51ITR65(Orissa)

akin to penalty incurred for an act opposed to public policy, a policy underlying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce.Now what was the position here The contention on … of the said agreement, the duration of the agreement commencing from December 11, 1953, and remaining in force up to November, 1954, unless otherwise determined … BARMAN J. - The question of law referred by the Income-tax Appellate Tribunal to this court under section 66 (1) of the Indian Income-tax Act, 1922, for decision is :'Whether on the facts and in the

A.J.C. Estates and ors. Vs. the Coffee Board

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Karnataka Sales Tax Act, 1957; Tamil Nadu General Sales Tax Act, 1959; Constitution of India - Article 14

Reported in : [2004]138STC557(Kar)

been selling the coffee grown in their estates to the Coffee Board as per the provisions of the Coffee Act, 1942 (for short, 'the Act'). The appellants had been pooling coffee with the Coffee Board under the name Silver … leviable under the Karnataka General Sales Tax is at the rate of 11 per cent and it is 8 per cent in the State of … pay the purchase tax is met by the Board from and out of the 'pool fund' created under section 32 of the Act.4. We have heard Sri. B.V. Acharya, learned Senior Counsel for the appellants and Sri

Sekar Coffee Manufacturing Company Vs. Coffee Board and Another

Court : Chennai

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 6

Reported in : [1990]77STC318(Mad)

function of the Coffee Board is concerned, its rights and duties are governed by the provisions of the Coffee Act, 1942, that under the provisions of the enactment, every grower of coffee has to get himself registered and must … Board and that the said provision deals with a general fund and a pool fund, as provided under sections 31 and 32 of the Coffee Act. It is further alleged in the affidavit that the general fund … 60 STC 142 and it was affirmed by the Supreme Court on 11th May, 1988, which is reported in Coffee Board v. Commissioner of Commercial

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

& PRODUCE COMPANY LIMITED) DATED229/2008 P3 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE PROVISIONS OF THE COFFEE ACT,1942 IN RESPECT OF THE VERY SAME ESTATE DATED2212/62. P4 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE … purposes directed towards the promotion of agriculture or welfare of the agricultural population or for purposes ancillary thereto. Section 11 further provides that after making the necessary reservations the scheme for the assignment of the private forests to

G.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6

Reported in : [1964]51ITR575(KAR); [1964]51ITR575(Karn)

pool fund to the registered growers are the main features of the coffee marketing scheme operated under the Coffee Act, 1942. It is obligatory on every registered grower to deliver his coffee to the coffee pool. The growers deliver … under the Coffee Act compels every registered owner to deliver his entire surplus produce to the Coffee Board. Section 25(1) of the Coffee Act prescribes : 'All coffee produced by a registered estate in excess of the … on or before the dated specified therein. He has paid on February 11, 1959, the taxes demanded. These assessments are the subject-matters of challenge in

South Canara District Central Co-operative Bank Ltd Vs. The State Of K ...

Court : Karnataka

Subject : Land Acquisition

is granted for coffee cultivation the grantee shall apply within the period specified in Section 14 of the Coffee Act, 1942 (Central Act 7 of 1945) to the Registering Officer appointed under the said section to be registered as … of poor persons so that they are given a place to construct a house and live. A - 11 - NC:2024. KHC:44485 WP No.25040 of 2023 restriction is imposed to the effect that they cannot alienate the

Commissioner of Income-tax Vs. J.K. Cotton Spinning and Weaving Mills ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10; Income Tax Act, 1961 - Sections 28

Reported in : (1980)16CTR(All)131; [1980]123ITR911(All); [1980]4TAXMAN1(All)

akin to penalty incurred for an act opposed to public policy, a policy underlying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce. '11. It would be seen that that was … Rastogi, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereafter 'the Act'), made at the instance of the Commissioner of Income-tax.

Anil Kumar Bhandari Vs. Union of India (Uoi)

Court : Karnataka

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 20 and 22; Coffee Rules, 1955 - Rule 44

Reported in : ILR1995KAR193; 1995(1)KarLJ632

and the resultant upward trend in retail prices, the first respondent in pursuance of Section 20 of the Coffee Act, 1942 (for short 'the Act'), directed the second respondent to implement the Directives mentioned in Annexure-B to arrest steep … as if the provisions made by Section 20 of the Act has been made by notification issued under Section 11 of the Customs Act. Section 20 of the Act, states that coffee shall be exported from India only