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A.J.C. Estates and ors. Vs. the Coffee Board

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Karnataka Sales Tax Act, 1957; Tamil Nadu General Sales Tax Act, 1959; Constitution of India - Article 14

Reported in : [2004]138STC557(Kar)

been selling the coffee grown in their estates to the Coffee Board as per the provisions of the Coffee Act, 1942 (for short, 'the Act'). The appellants had been pooling coffee with the Coffee Board under the name Silver … but by later amendments made, is now briefly titled as 'The Coffee Act'.7. The Board is constituted under section 4 of the Coffee Act. The Board is charged with the duty of administering the 'Coffee Act' and to

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)

is the Coffee Board, a body incorporated under Central Act VII of 1942. 2. I.T.R.C. No. 10 of 1961 relates to the assessment year 1958-59 … is expedient in the public interest that the Union should take under its control the coffee industry.' 10. Section 4 provides for the Constitution of the Board. The Board contains 33 members including the Chairman. Out of the … 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 these petitions, the assessee is the Coffee

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. … exemption. In support of the contention that the word 'sale' means an agreement to sell counsel relied upon Section 4 of the Sale of Goods Act, 193D wherein a contract of sale of goods is denned as contract

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 … 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 … total agricultural income of the previous year of every person. (2) . . . . . .'. 4. Section 4 defines 'Total Agricultural Income' as the total agricultural income of any previous year of any person from a

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 … realised by sales by the Board of coffee from the surplus pool.(2) Subject to the provisions of Sub -Section (4) of 13, the Pool Fund shall be applied only to-(a) the making to registered owners of estates of

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 … agricultural or non-agricultural is, unless the Act provides otherwise, a tax on monetary return - actual or notional. Section 4 of the Act supports that view, for in the total agricultural income is comprised all agricultural income derived

Karnataka Board of Wakf, Bangalore Vs. Land Tribunal, Sira Taluk, Tumk ...

Court : Karnataka

Subject : Trusts and SocietiesProperty

Acts : Karnataka Land Reforms Act, 1961 - Sections 4, 44, 45, 48-A and 107; Wakf Act, 1954 - Sections 3 and 36; Karnataka Inams Abolition Act, 1955 - Sections 6-A; Karnataka Bhoodhan Yagna Act, 1963; Coffee Act, 1942 - Sections 66 to 76; Wakf Act, 1995 - Sections 3, 50 and 83

Reported in : AIR2000Kant141; ILR1999KAR3319; 1999(5)KarLJ617

as may be prescribed;(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;(viii) held by any corporation owned or … Karnataka Land Reforms Act, 1961, as to who are the persons entitled to claim the right of tenancy. Section 4 of the Land Reforms Act thus reads:'Section 4. Persons to be deemed tenants.--A person lawfully cultivating any land

M.N. Mani Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950

Reported in : [1997]224ITR66(Ker)

?(iv) In view of the facts that the production, manufacturing and marketing of coffee area controlled by the Coffee Act, 1942, the Central Excise Act and the Pooling System, should not the Tribunal have found that addition can be … the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, an application was preferred for making a reference under Section 60 of the Agricultural Income-tax Act, 1950, which having been declined, there is a prayer for a direction … aspect relating to the addition of Rs. 3,95,135 for 1982-83 and Rs. 4,55,925 for 1983-84, relating to this area admeasuring 60.79 acres in Woodland Estate,

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 … counsel for respondent 3 Employees' Association adopted the arguments advanced by the learned counsel for the Board. 5. Section 32(iv) and (v) (c) of the Bonus Act, on which the appellants rely, reads : '32. Nothing in … (ii) U. P. Engineers' Association v. U. P. Electrical Board (Allahabad), (1973) 43 F.J.R. 405 at 408. (3) To substantiate his second contention, learned counsel

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 … in a wholly unreasonable manner. The Coffee Board is constituted under Section 4(1) of the Coffee Act (VII of 1942) and even the growers have … grower retains no right in respect of such coffee.His only right is to receive payments referred to in Section 34 of the Coffee Act. The Coffee Board would maintain two separate funds, General Fund and Pool Fund;