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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 … 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 … (DB) and Union of India v Smt Gita Banik, 1996 (2) GLT 246, are not good law]. - ' The facts are these :The case

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

M.N. Mani Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950

Reported in : [1997]224ITR66(Ker)

?(iv) In view of the facts that the production, manufacturing and marketing of coffee area controlled by the Coffee Act, 1942, the Central Excise Act and the Pooling System, should not the Tribunal have found that addition can be … These are two petitions wherein in regard to the order dated January 24, 1990, of the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, an … the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, an application was preferred for making a reference under Section 60 of the Agricultural Income-tax Act, 1950, which having been declined, there is a prayer for a direction

State of Kerala and ors. Vs. Bhavani Tea Produce Co. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Madras Plantations Agricultural Income Tax Act, 1955 - Sections 2, 3, 4, 17, 22, 33, 34, 54 and 65; Coffee Market Expansion Act, 1942 - Sections 14 and 25; Indian Income-tax Act; Constitution of India - Article 226

Reported in : AIR1966SC677; [1966]59ITR254(SC); [1966]2SCR92

of coffee delivered by the Company to the Coffee Board under s. 25 of the Coffee Market Expansion Act, 1942, in the years 1952-53 and 1953-54, that is to say, prior to April 1, 1954, when the Madras … whether under the scheme of the Madras Plantations Agricultural Income Tax Act read with the scheme of the Coffee Act it can be said that the income was only received when the payment was received or when the … are concerned. The Madras Plantations Agricultural Income Tax Act consists of 65 sections. It is not necessary to give a full analysis of the Act.

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 … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON1710-2014, ALONG WITH WPC.NO. 24819/2003 AND CONNECTED CASES, THE COURT ON1711-2014 DELIVERED THE FOLLOWING: sts WP(C).NO.26691/2010 APPENDIX

The Dy. Commissioner and Another Vs. Gidda and Others

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 226, 227; Karnataka (Religious and Charitable) Inams Abolition Act, 1955 ; Mysore (Religious and Charitable) Inams Abolition Act, 1955. ; Mysore Forest Regulation, 1900 - Section 35 (1)(3), 2(2), 33; Karnataka Forest Act 1963 - Section 117, 106, 6; KCRIA Act - Section 3, 9(1), 3(g), 3(b), 7, 8; Karnataka Land Grant Rules

Reported in : 2012ILR(Kar)2275

is contended that there is coffee cultivation, proof of such cultivation in terms of the requirements under the Coffee Act 1942 shall also be produced. Mere stray entries in revenue records shall not be acceptable. If the said requirements … it is contended that the notification dated 06.03.1928 is not valid inasmuch as the same is issued under Section 35 (iii) of the Regulations. It is further contended that the said Regulation only provides for Regulation of … matter in Writ Petition Nos.26882-26883/2001 connected with W.P.Nos. 26570-26575/2001, 26459/01, 26568/01, 26183/01, 24742-24743/01, 26608/01, 26494-26495/01. 27044/01, 36434-36452/01, 39542/01 be entered as forest land in the

State of A.P. Vs. Sri Vasavi Traders

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 6; Central Sales Tax Act - Sections 5(1), 5(3) and 7

Reported in : 2002(6)ALD780

of export'. 'In that case, the Appellant Coffee Board was a statutory Board functioning under the Coffee Board Act, 1942, which controls the sale and export of coffee. Coffee for export was specially screened and selected by the … dealers were treated as last purchase in the State. Therefore, they were subjected to purchase tax as per Section 6 under item-6 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred … claim of exemption by virtue of G.O. Ms. No. 537 Revenue dated 24-3-1984 and held that the dealers in question are not liable to purchase

The Minerals and Metals Trading Corporation of India Ltd. Vs. the Stat ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 38; Central Sales Tax Act, 1956 - Sections 3, 5 and 5(2)

Reported in : [1989]72STC29(AP)

v. Joint Commercial Tax Officer : [1970]3SCR147 . The Coffee Board was a statutory body functioning under the Coffee Act, 1942, controlling the sale and export of coffee. The Board held auctions for screening and selection of coffee for … June, 1970. The Commercial Tax Officer rejected the claim of the assessee that the transactions were covered by section 5(2) of the Central Sales Tax Act (hereinafter called the 'C.S.T. Act'). According to the said assessing authority, … tax by the Commercial Tax Officer for the assessment year 1970-71 on 24th March, 1975 in so far as the disputed turnover of Rs. 41,80,582

Swaika Oil Mills Vs. Member, Board of Revenue Overruled

Court : Kolkata

Subject : Sales Tax

Reported in : [1971]27STC218(Cal)

and the document of 10th September, 1952. In the Coffee Board's case, the Board was functioning under the Coffee Act of 1942 for controlling the sale and export of coffee. For export the Board had specially screened and … 757 (S.C) and The State of Madras v. Davar & Co. [1969] 24 S.T.C. 481 (S.C) Both these cases were on the second limb of … Sankar Prasad Mitra, J. 1. This is a reference under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941. The applicant is a registered dealer under the Act.

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 … basis of the value as determined by the price differential scale (Section 24(4)), and in proportion to the value of such coffee to the total