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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 to move the High Court after the assessment was completed. On 31st of May, 1983 assessment order was made for the year 1975-76. On

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 … These funds are constituted under section 30. The material portion of section 31(1) read : '31. (1) To the General Fund shall be credited - … Hegde, J.1. These are references under section 55(2) of the Mysore Agricultural Income-tax Act, 1957, to be hereinafter referred to as 'the Act'. In both

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 … through the Board. Section 30 says:The Board shall maintain two separate funds, General Fund and a Pool Fund. Section 31 is as follows:31. (1) To all General fund shall be credited:(a) all amount paid to the Board by

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 … Section 30 provides for the creation of two separate funds, viz., (1) General Fund, and (2) Pool Fund. Section 31 specifies the sources of General Fund. Section 31(2) regulates the application of that Fund. It reads : '31.

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 … Rs. 269-6-0 in July, to Rs. 299-2-0 in August and to Rs. 316-11-0 in September 1952. There was a similar rise in the prices in

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 … fund would consist of all amounts paid to the Board by the Central Government under sub-section (1) of section 31 of the Coffee Act, and all sums transferred to the General Fund under the proviso to sub-section (2)

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 … 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

G.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6

Reported in : [1964]51ITR575(KAR); [1964]51ITR575(Karn)

pool fund to the registered growers are the main features of the coffee marketing scheme operated under the Coffee Act, 1942. It is obligatory on every registered grower to deliver his coffee to the coffee pool. The growers deliver … under the Coffee Act compels every registered owner to deliver his entire surplus produce to the Coffee Board. Section 25(1) of the Coffee Act prescribes : 'All coffee produced by a registered estate in excess of the … assessment year 1957-58, the net wealth of that petitioner as on March 31, 1957, was determined at Rs. 4,79,657 and a tax of Rs, 1,389.29

Amalgamated Coffee Estates Ltd. Vs. State of KeralA.

Court : Kerala

Subject : Direct Taxation

Reported in : [1962]45ITR353(Ker)

is that the said amount is assessable in the assessment year 1956-57.Sub-section (1) of section 25 of the Coffee Act, 1942, omitting the provisos thereto, reads as follows :'All coffee produced by a registered estate in excess of the … of 1959. The assessment related to the assessment year 1956-57 (accounting period : April 1, 1955, to March 31, 1956).In the accounts of the applicant for the accounting year April 1, 1955, to March 31, 1956, a

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, … that arises for consideration in these appeals is, whether, coffee plantation is agricultural land within the meaning of Section 31(i) of the SARFAESI Act and therefore, the said Act does not apply to coffee plantation. Brief facts of