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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 … Government has decided that no internal sale quota should be allowed. Sections 38A and 38B were added making failure to deliver coffee to the Board

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 … provides penalty for non-furnishing of returns required to be furnished by the Board in accordance with S. 23. Section 38 provides penalty for filing false returns. Section 38A provides for penalty against a registered owner or licensed courier

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 … of Section 5 of the Central Sales Tax Act, 1956 shall apply for the purpose of Clause (b).' 'Section 38: Not to apply to sales or purchases outside the State, in the course of import or export;--Nothing contained

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 … pool. Section 26 empowers the Board to take all practical measures to market the coffee. Sections 35 to 38 of the Act are penal provisions. Section 48 deals with the rule making power of the Central Government

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 … power to review an order passed by him under Sec.19(3)(b)? XIII. Reliefs? 38. Before we proceed to consider the above issues it is necessary to … 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

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 … Kilometers by Press Note No.1/1997 dated 10-1-1997. The Central Government in exercise of powers conferred on it by Section 3 of Essential Commodities Act, 1965, and by virtue of an amendment dated 10-11-2006 inserted Clause 6A, 6B, … 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

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, … section shall be subject to the other provisions of this Act. x x x 104. Plantations.-The provisions of Section 38, Section 63 other than sub-section (9) thereof, Sections 64, 79-A, 79-B and 80, shall not apply to plantations.

Sri U M Ramesh Rao Vs. Union Bank Of India

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, … section shall be subject to the other provisions of this Act. x x x 104. Plantations.-The provisions of Section 38, Section 63 other than sub-section (9) thereof, Sections 64, 79-A, 79-B and 80, shall not apply to plantations.

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

T.G.M. Aside and Sons Vs. Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Madras General Sales Tax Act, 1939 - Sections 8-B, 8B(2) and 18-A; Mysore High Court Act, 1961 - Sections 6; Indian Coinage Act, 1906 - Sections 13, 14, 14(1), 14(2) and 14(3); Mysore Existing laws (Construction of References to Values) Act, 1957 - Sections 3; Uttar Pradesh Sales Tax Act

Reported in : AIR1969Kant230; AIR1969Mys230

the plaintiff in the suit out of which this second appeal arises. The Coffee Board established under the Coffee Act, 1942 (Act VII of 1942) was defendant-1. An agent of the Coffee Board was defendant-2. These defendants are the … Appeal preferred by the plaintiff-firm was referred by Narayana Pai J. to a Bench of two Judges under Section 6 of the Mysore High Court Act, 1961 on the ground that it involved a question of considerable