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Coffee Board Vs. Deputy Commissioner of Agricultural Income-tax, Mysor ...

Court : Karnataka

Subject : Direct Taxation

Acts : Mysore Agricultural Income Tax Act, 1957 - Sections 12; Coffee Act, 1942 - Sections 2, 4, 10, 13(1), 31(1) and 42

Reported in : [1964]52ITR126(KAR); [1964]52ITR126(Karn)

Act, 1957, to be hereinafter referred to as 'the Act'. In both these petitions, the assessee is the Coffee Board, a body incorporated under Central Act VII of 1942. 2. I.T.R.C. No. 10 of 1961 relates to … sale of the crops grown in these research stations is liable to be taxed under the Act. 5. Section 12(f) of the Act says that agricultural income-tax shall not be payable on that part of the total agricultural

Ramesh Enterprises Vs. Coffee Board

Court : Karnataka

Subject : ConstitutionCivil

Acts : Constitution of India - Articles 12, 13 and 226; Coffee Act, 1942 - Sections 5

Reported in : ILR1985KAR982; 1985(2)KarLJ31

flowing from the terms and conditions of an ordinary contract are not maintainable and liable to be dismissed.;(B) COFFEE ACT 1942 (Central Act No. VII of 1942) -- Section 5 -- Contract entered into in commercial transactions and auction … Industry in the country is an 'authority' and 'State' within the meaning o that term occurring in Article 12 of the Constitution and that when it exercises statutory powers, a Petition under Article 226 of the Constitution

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 … exceeding the maximum rate prescribed in that section, on all coffee produced in India and exported from India. Section 12 of the Act provides for levy of excise duty as may be fixed by the Central Government not

Puthutotam Estates (1943) Ltd. Vs. Agricultural Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Reported in : (1957)2MLJ495

Rules, 1955 (hereinafter referred to as the Rules). The relevant portion of Rule 10 ran:The agricultural income from coffee for a particular year for purposes of assessment shall be(a) the proceeds of the coffee crop of the … compliance with the provisions of the Coffee Market Expansion Act (VII of 1942).3. In exercise of the powers vested in the Government by Section 61 … computation of the total agricultural income and for the items to be excluded. I shall also set out Section 12, to the scope of which I shall have to refer later.18. Section 12 runs:Where any person sustains a … ORDERRajagopalan, J.1. Section 3 of Madras Plantations Agricultural Income-tax Act, 1955', (Madras Act V of 1955) hereinafter referred to as the Act)

Puthutotam Estates (1943) Ltd. Vs. Agricutural Income-tax Officer.

Court : Chennai

Subject : Direct Taxation

Reported in : [1962]45ITR86(Mad)

company it was stated that, under the provisions of the Coffee Marketing Expansion Act, 1942 (now called the Coffee Act), the entire coffee produced by the company had to be delivered to the Coffee Board. The company retained … for the purpose of the Act in accordance with the method of accounting regularly employed by the assessee. Section 12 provides for the carrying forward of loss sustained in agricultural income in any year to the following year

Additional Commissioner of Income-tax, Gujarat Vs. Rustam Jehangir Vak ...

Court : Gujarat

Subject : Direct Taxation

Acts : Cotton Textiles (Control) Order, 1948; Incomes Tax Act, 1961 - Sections 28, 37 and 37(1)

Reported in : [1976]103ITR298(Guj)

akin to penalty incurred for an act opposed to public policy, a policy under-lying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce.' 13. The Supreme Court in this particular case … itself. Therefore, the amount was not an expenditure allowable under section 10(2)(xv). 12. In connection with this decision of the Madras High Court, the supreme … under the provisions of clause 21-C(1)(b) of the Cotton Textiles (Control) Order, 1968, was business expenditure allowable under section 28 or under section 37 of the Act 2. In Income-tax Reference No. 16 of 1974, in the

The Coffee Board, Bangalore Vs. Famous Coffee and Tea Works, Coimbator ...

Court : Chennai

Subject : Commercial

Acts : Coffee Market Expansion Act, 1942; Coffee Market Expansion (Amendment) Act, 1947 - Sections 9, 16, 26, 32-A, 34, 47, 48, 48(2) and 48A(2)(1); Constitution of India - Article 14; Coffee Market Expansion Rules, 1940 - Rules 29 to 31; Public Contracts Act

Reported in : AIR1965Mad14

in each case Rs. 350. (Junior fee in addition)(51) Appeal allowed. Commercial - damages - Coffee Market Expansion Act, 1942, Sections 9, 16, 26, 32A, 34, 47, 48, 48 (2) and 48A (2) (1) of Coffee Market Expansion … market. The Board is made responsible for curing and storing the coffee and also for marketing the same.(7) Section 34 of the act provides for payment by the Board to the registered owners out of the pool … sale on that date, highest bids were accepted only with respect to 128 lots; for the remaining 187 lots, only lower bids were accepted. The

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 … ChyPBPlantationRobustaBANGALORE1. Jan.9446.4048.30 45.7546.5049.0050.2572.00_2. Feb.51.8053.60 44.8047.0041.2043.0072.00 _3. March51.2053.20 42.8048.8040.4040.4070.00_4. April58.2059.60 50.0051 .5047.5048.2086.00_5. May87.2587.25 83.6584.2568.7568.75110.00_6. June95.8097.50 86.8087.2580.5079.75128.00_7. July165.40164.60 155.20154.60127.80127.40174.00_8. Aug.132.60132.60 124.00122.80111.20107.00168.00_MADRAS1. Jan.60.0075.00__55.00_86.00_2. Feb.60.0070.00__50.00_84.00_3. March60.0070.00__50.00_74.00_4. April60.0066.00__48.00_78.00 _5. May90.0095.00__66.0066.0095.00_6. June98.00100.00__74.0076.00114.00_7. July170.00180.00__146,00146.00115.00_Similarly, the rise in price of coffee at two centres in

M/s Ssjv Projects Private Limited Vs. M/s Allahabad Bank

Court : Karnataka

Subject : Land Acquisition

constituted by the State Government or the Central Government or both; (viii) the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942), as security for any loan or other facility given by such society, bank, … SENIOR ADVOCATE FOR SMT. LATHA S. SHETTY, ADVOCATE FOR IMPLEADING PROPOSED R-2) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED1311/2020 IN W.P.No.12461/2020 (GM-RES) PASSED BY THE … REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT No.25/2, 12TH FLOOR, SN TOWERS, M.G. ROAD, BANGALORE - 560 001. REPRESENTED BY ITS

Sri U M Ramesh Rao Vs. Union Bank Of India

Court : Karnataka

Subject : Land Acquisition

constituted by the State Government or the Central Government or both; (viii) the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942), as security for any loan or other facility given by such society, bank, … SENIOR ADVOCATE FOR SMT. LATHA S. SHETTY, ADVOCATE FOR IMPLEADING PROPOSED R-2) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED1311/2020 IN W.P.No.12461/2020 (GM-RES) PASSED BY THE … REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT No.25/2, 12TH FLOOR, SN TOWERS, M.G. ROAD, BANGALORE - 560 001. REPRESENTED BY ITS