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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 … 29.93 lakhs to Lotus for establishing a 4 star hotel at Baroda on certain terms and conditions. On 13-2-1979 theCorporation, cancelledthe earlier loan facility sanctioned by it and refused to disburse the loan amounts to Lotus. On

T.G.M. Aside and Sons Vs. Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Madras General Sales Tax Act, 1939 - Sections 8-B, 8B(2) and 18-A; Mysore High Court Act, 1961 - Sections 6; Indian Coinage Act, 1906 - Sections 13, 14, 14(1), 14(2) and 14(3); Mysore Existing laws (Construction of References to Values) Act, 1957 - Sections 3; Uttar Pradesh Sales Tax Act

Reported in : AIR1969Kant230; AIR1969Mys230

the plaintiff in the suit out of which this second appeal arises. The Coffee Board established under the Coffee Act, 1942 (Act VII of 1942) was defendant-1. An agent of the Coffee Board was defendant-2. These defendants are the … by the plaintiff-firm was all that was due from it.9. We are not concerned in this appeal with Section 13 of the Indian Coinage Act which does no more than to state how and in what coinage a

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 … produced in India and exported out of the country. Section 12 provides for the imposition of excise duty. Section 13(1) is an important section. We shall quote the same in full. '13. (1) The proceeds of the duty

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 … or not and on all coffee released for sale in India by the Board from the surplus pool. Section 13 provides that the proceeds of the duty of custom and duty of excise, which goes to the consolidated

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 … 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

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

with a case relating to the export of coffee. Export of coffee outside India was controlled under the Coffee Act, 1942, by the Coffee Board. Coffee especially screened and selected was sold to registered exporters at 'export auctions'. Permits … sale or purchase in singular and not in plural would not make much material difference because according to Section 13 of the General Clauses Act, unless there is anything repugnant in the subject or context words in the

M.L. Narasimhiah Setty Vs. Agricultural Income-tax Officer, Chikmagalu ...

Court : Karnataka

Subject : Direct Taxation

Acts : Mysore Agricultural Income Tax Act, 1957 - Sections 64

Reported in : [1964]53ITR757(KAR); [1964]53ITR757(Karn)

was from September 1, 1955, to August 31, 1956. 10. The marketing of coffee is controlled by the coffee Act, 1942. Under that Act more or less all growers of coffee must get themselves registered and it is obligatory … 1955-56 or earlier seasons and delivered to the Coffee Board before October 13, 1957, the date on which the Mysore Agricultural Income-tax Act, 1957, came … as the 'previous Act' : the said Act received the assent of the Rajpramukh on May 3, 1955. Section 3 of that Act is the charging section. It prescribed that agricultural income-tax at the rate or rates

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 … the present case is not to revise his order in the light of the retrospective amendment made by section 13 of the Amendment Act alone, but to exercise his power under section 35 of the Act;...'The basis of

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 … sales by the Board of coffee from the surplus pool.(2) Subject to the provisions of sub-section (4) of section 13, the pool fund shall be applied only to-a) the making to registered owners of estates of payments proportionate

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 … may be under the relevant Sales Tax Law of the country.3. The power conferred on the Board under Section 25(2) of the Coffee Act, to which we will make reference later, to reject coffee offered for delivery … Board filed a writ petition in August, 1983 being Writ Petition No. 13981 of 1983 challenging the assessment and the demand for the purchase tax