Advanced Search Results

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 … required under S. 14. Similarly S. 36 provides for penalty for violation of Ss. 16, 17 and 18. Section 37 provides penalty for running a curing establishment without a licence. Section 37 provides penalty for non-furnishing of returns

Cit, Gujarat-i, Ahmedabad Vs. Ahmedabad Cotton Mfg. Co. Ltd. and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 28, 37 and 37(1); Cotton Textiles (Control) Order, 1948

Reported in : I(1994)BC95(SC); [1994]205ITR163(SC); JT1993(6)SC155; 1993(4)SCALE250; (1994)1SCC632; [1993]Supp3SCR392

was akin to penalty, for it was paid for infraction of public policy underlying the Coffee Market Expansion Act, 1942, which was left to be enforced by the Coffee Board. That amount, it was found, was not an … Clause 21-C(1)(b) of the Cotton Textiles (Control) Order, 1948 was business expenditure allowable under Section 28 or under Section 37 of the Act ?The High Court answered the above Question 1, thus:The payment was not in the nature

Commissioner of Income-tax Vs. Ahmedabad Cotton Mfg. Co. Ltd. (Civil A ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1993)115CTR(SC)401; [1993]205ITR163(SC); [1993]71TAXMAN56(SC)

was akin to penalty, for it was paid for infraction of public policy underlying the Coffee Market Expansion Act, 1942, which was left to be enforced by the Coffee Board. That amount, it was found, was not an … 21C(1) (b) of the cotton Textiles (Control) Order, 1948, was business expenditure allowable under section 28 or under section 37 of the Act ?'The High Court answered the above question No. 1, thus (at page 311) :'The payment

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 … 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 second question the amounts of

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 … make reference later, to reject coffee offered for delivery or even the right of a buyer analogous to Section 37 of the Sale of Goods Act showed that there was an element of co-sensuality in the compulsory sales

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 … 2010, W.P(C) Nos.24819 & 32825 of 2003, W.P(C) Nos.10738, 11110, 30785, 9843, 3795, 7042, 34524, 30930 and 18134 of 2006 W.P(C) Nos.29245, 22661, 29466, 27296,

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. … such partition.' '(4) Notwithstanding anything contained in section 32A, 34, 35, 36, 37, or 55, in cases before the partition of a Hindu undivided family

Shree Renuka Sugars Limited Vs. Union of India Ministry of Consumer Af ...

Court : Karnataka

Subject : Land Acquisition

for purposes of research or seed farm or sale in favour of the Coffee Board  constituted under the Coffee Act, 1942”. 94. The condition precedent is that application of the said provision on the date of the sale … from the KSPCB u/s 21 of Air (Prevention and Control of Pollution) Act 1981.It amounts an offence under Section 37, 38(g) R/W Sec.40 of the Air(Prevention and Control of Pollution) Act, 1981.The KSPCB ought have initiated action for

Rao Bahadur M.S.P. Senthikumara Nadar and Sons Vs. Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Reported in : (1957)2MLJ309

previous year in relation to which ended on 16th August, 1943. The assessee firm carried on business in coffee, among other things. In the relevant accounting year, 1942-43 the assessee, entered into contracts with the India Coffee … Rajagopalan, J.1. The question referred to this Court under Section 66(2) of the Income-tax Act arises out of the assessment for the year 1944-45, the previous year in relation to which ended on

Commissioner of Income-tax Vs. Vasantha Mills Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Cotton Textiles (Control) Order, 1948; Income Tax Act, 1961 - Sections 37 and 37(1)

Reported in : [1979]120ITR321(Mad)

a penalty for committing an act opposed to public policy, a policy that underlay the Coffee Market Expansion Act, 1942, and which the Act left to the Coffee Board to enforce. The breach of its contractual obligations with … was laid out or expended wholly and exclusively for the purpose of the business within the meaning of Section 37(1) of the Income-tax Act, 1961 ?'2. The assessee runs a textile mill at Coimbatore. By a notification dated