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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

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 … the Government of India, be credited to the Board for being utilised for the purpose of the Act. Section 30 provides for the creation of two separate funds, viz., (1) General Fund, and (2) Pool Fund. Section 31

Consolidated Coffee Ltd. and ors. Vs. the Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2(1), 3, 5, 5(3), 5(5), 6, 6B, 10, 13(4), 17, 18, 18A, 29, 31(2), 32, 32(1)(2), 42 and 42(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 7A

Reported in : ILR1989KAR1532; 1988(2)KarLJ488; [1989]74STC272(Kar)

Tax Act, out of the pool fund which it is required to maintain, under section 30 of the Coffee Act, 1942 ?' 2. The brief facts and circumstances of the case which have given rise to the above question

S.A. Colaco Vs. Second Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1991)36ITD598(Bang.)

G.M. Gopalkrishna (supra) and that the same should be considered by us. Referring to various provisions of the Coffee Act (VII of 1942), he contended that there was no right owned by the firm in respect of the … of the Coffee Act. The Coffee Board would maintain two separate funds, General Fund and Pool Fund; vide Section 30. The General Fund is mainly in regard to administration. The Coffee Board sell coffee and the sums realised

B.M. Shivakumar Vs. State of Karnataka and Another

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 12, 18, 19, 25, 26, 32A, 34, 35, 36, 37 and 55

Reported in : ILR1996KAR397; 1996(41)KarLJ1

the Coffee Board has to be determined and assessed keeping in view the provisions of the Coffee Board Act, 1942. This question, in my opinion, has been conclusively answered by the Supreme Court in the case of State … to partition by the petitioner by supply to the Coffee Board as contemplated under section 25 of the Coffee Act. Thus, the conclusion is irresistible that the proviso has no application to the instant case at all.' 10. … before the respondent-Assistant Commissioner of Agricultural Income-tax, Hassan. The said respondent after holding an enquiry as required under section 30(1) of the Act accepted the partition by his order dated August 20, 1983 (annexure 'A'). Accordingly, the three

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

India Coffee House Vs. their Workmen (Class Iv Servants)

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942

Reported in : (1956)IILLJ211Bom

by the State Government is illegal. In support of this contention he relies on certain provisions of the Coffee Act, 1942, and the Industrial Disputes Act, 1947. Now, this is a reference by the Government of the State of … Acts/Rules/Orders: Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942AWARD1. This is a reference by the Government of Bombay, under Clause … 65 Assistant head cleaner ... 35 - 3 - 65 Cleaner ... 30 - 2 - 50 E. Head darwan ... 40 - 5 -

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 … auction did not export he would commit a default of conditions No. 30 and 31 and be liable to penalty and seizure of the coffee.22. … the appellant's two contracts with the Corporation are exigible to tax under the Central Sales Tax Act, 1956.4. Section 5(1) of the Central Sales Tax Act, 1956 hereinafter referred to as the Act contains the following relevant

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 … the first respondent-Coffee Board purported to pay the purchse tax from out of the pool fund constituted under section 30 of the Coffee Act on the ground that the purchase tax was a liability of the Board arising

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 … a prayer to quash vide Anx. A1 dated 25.11.1993. Anx. 92 dated 30.09.93. Anx.A3 dated 28.10.93. Anx. A4 dated 14.09.93. Anx. A5 dated 17.02.94. Anx.A6