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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 … - agricultural income - Sections 3, 4, and 34 of Madras Plantations Agricultural Income Tax Act, 1955 and Section 25 of Coffee Market Expansion Act, 1942 and Article 226 of Constitution of India - by writ under Article … 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

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 or

Consolidated Coffee Limited and anr. Vs. Coffee Board and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Coffee Act, 1942 - Sections 4, 25(3), 25(6), 26, 30, 31, 32(2) and 34; Karnataka Sales Tax Act, 1957 - Sections 2, 5(3) and 6

Reported in : JT1995(1)SC1; 1994(4)SCALE1025; (1995)1SCC312; [1994]Supp5SCR632; [1995]97STC95(SC)

any payment under the head 'Purchase Tax' out of the Pool Fund maintained under Section 30 of the Coffee Act, 1942. According to the appellants, the Board cannot discharge its liability in respect of payment of 'Purchase Tax' to … the Pool Fund required to be maintained under Section 30 of the Coffee Act. The relevant part of Section 25 is as unden:25. (1) All coffee produced by a registered estate in excess of the amount specified in

S.S. Rajalinga Raja Vs. State of Madras

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Madras Plantations Agricultural Income-tax Act, 1955 - Sections 3 4, 20(1) and 65; Bengal Agricultural Income-tax Act, 1944 - Sections 2(1); Coffee Act, 1942 - Sections 25

Reported in : AIR1967SC814; [1967]63ITR617(SC); [1967]1SCR950

in the case. In Bhavani Tea Produce Company's case the assessee was required under s. 25 of the Coffee Act, 1942, to deliver the coffee produced by it to the Coffee Board and the question which fell to be … brought to tax only that quantity and excluded the value of the rest from taxation under the Act. Section 3 of the Act imposes the charge of tax upon the total agricultural income of the previous year

Mahalingeswamigalu Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Property

Acts : Karnataka Land Reforms Act, 1962 - Sections 44, 45, 107 and 107(1); Religious and Charitable Institutions Act - Sections 25; Mysore Religious and Charitable Institutions Act, 1927; Constitution of India - Articles 226 and 227; Mysore Land Reforms (Amendment) Act, 1965; Karnataka Agricultural Produce Marketing Regulation Act, 1966; Karnataka Bhoodhan Yagna Act, 1963; Coffee Act, 1942; Karnataka Land Reforms Act, 1961 - Sections 48A

Reported in : AIR1978Kant95; 1977(1)KarLJ409

by the State Government;(vi) used for the cultivation of linaloe;(vii) held by the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942) for purposes of research, development or propaganda: Provided that in the case of … the Mutt was taken over by the Government of Mysore in the year 1937, under the provisions of Section 25 of the Mysore Religious and Charitable Institutions Act, 1927. The management of the properties of the Mutt by

Consolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2 and 5(3); Constitution of India - Articles 12, 32 and 286(2); Sale of Goods Act, 1930 - Sections 3, 4(2), 20, 25(1), 62, 64, 64(2) and 64(5); Coffee Act, 1942 - Sections 5; Coffee Rules; Central Sales Tax (Amendment) Act, 1976

Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)

identical may be stated. The Coffee Board, Bangalore is a statutory corporation incorporated Under Section 5 of the Coffee Act, 1942, an enactment passed to provide for the development of the Coffee Industry under the control of the Union. … for each estate owner and the owner has to observe this quota and also the price fixed Under Section 25 all coffee produced by a registered estate in excess of the quantities specified in the internal sale quota

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 … 22 of the Act as substituted by Amendment Act of 1994 provides for allotment of free sale quota. Section 25 deals with the surplus coffee and surplus pool. Section 26 empowers the Board to take all practical measures

A.J. George and anr. Vs. Coffee Board and ors.

Court : Kerala

Subject : Labour and Industrial

Reported in : (1972)IILLJ276Ker

Court will be justified in giving a direction to the 1st respondent, the Coffee Board, constituted under the Coffee Act, 1942, to dispose of the representations Ext. P3 and P4 made by the two petitioners against a list of … the Coffee Board constituted under the Coffee Act, 1942, has been given the power to give directions under Section 25(2) that delivery should be made to the Board in such places, at such times and in such manner

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 … facts and in the circumstances of the case the amount of Rs. 25,700 paid by the assessee by way of penalty to the Government of

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 … all estates has to be delivered to the Coffee Board under section 25(1) of the Coffee Act, and the growers' only right was to receive