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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 … paid to the Board for being utilised for the purposes of this Act.' Now, we may go to section 42. This section provides for the general control of the Central Government over the Board. Under section 43 any

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 … Board or the Central Government, in the discharge of their duties imposed under the Act. (vii) Control : Section 42, puts the Board under the complete control of the Central Government. It reads : '42. (1) All acts

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 … Board and that the said provision deals with a general fund and a pool fund, as provided under sections 31 and 32 of the Coffee Act. It is further alleged in the affidavit that the general fund … Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42,for this proposition. The learned counsel also contends that the issue raised by

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 … contrary to section 32(2)(b) of the Act and, therefore, the Central Government in exercise of its powers under section 42 of the Act had cancelled the said resolution. Section 42(1) of the Act reads : '42. (1) All

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 … are concerned. The Madras Plantations Agricultural Income Tax Act consists of 65 sections. It is not necessary to give a full analysis of the Act. … net agricultural income and the tax were respectively Rs. 1,24,339 and Rs. 42,810/5/-. The assessee Company claimed that Rs. 97,090 in the first year and

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 … 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

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 … in the proceedings thereof but shall not be entitled to vote.' Section 42(1) provides that 'all acts of the Board shall be subject to the

Trustees of the Port of Madras Vs. the State of Madras

Court : Chennai

Subject : Sales Tax

Reported in : (1960)IIMLJ86; [1960]11STC224(Mad)

to pay sales tax on its turnover. The India Coffee Board was constituted by the Coffee Market Expansion Act, 1942, with a view to pool the coffee grown by the producers, sell the same at a profit and … that the Board shall provide all reasonable facilities and shall have power to undertake the services enumerated therein. Section 42 enables the Board to have a scale of rates at which and a statement of the conditions under

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 3(3), 4(1), 4-A, 4-B, 10, 13, 21, 24-B, 29, 36 to 44-C, 45 to 48, 49-E, 49-F, 50, 54, 61 to 63 and 65 to 67-A; Excess Profits Tax Act, 1940 - Sections 2 to 5, 21, 23 and 24; Income Tax Act, 1932 - Sections 21; Saskatchewan Act; Income-tax Act, 1918 - Sections 33; Income Tax (Amendment) Act, 1939

Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335

the meaning of the Indian Income-tax Act or the Excess Profits Tax Act any more than the green coffee in Mathias' case I.L.R. [1939] Mad. 178 which the Privy Council held could not be so regarded. The … succeeding period commencing from 21st October, 1941, and ending on 8th November, 1942, a tax of Rs. 2,55,485-1-0 computed on the same basis, was also … be construed as references to a person to whose business this Act applies.' 5. The relevant portion of section 42 of the Indian Income-tax Act is in these terms :- '42. (1) All income, profits or gains accruing

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1950]18ITR472(SC)

the meaning of the Indian Income-tax Act or the Excess Profits Tax Act any more than the green coffee in Mathias case which the Privy Council held could not be so regarded. The oil is manufactured for … succeeding period commencing from 21st October, 1941, and ending of 8th November, 1942, a tax of Rs. 2,55,485-1-0 computed on the same basis was also … assessee shall be construed as references to a person to whose business this Act applies.'The relevant portion of Section 42 of the Indian Income-tax Act is in these terms :-'42. (1) All income, profits or gains accruing or