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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 … respect of various matters specified in that section. (viii) Right of registered owners to inspect the records : Section 46 of the Act provides that any registered owner may inspect the records maintained by the Board subject to

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, … and alienation of agricultural land; land improvement and agricultural loans; colonisation. Entry 46 of List II deals with taxes on agriculture income and Entry 47-48 … SENIOR ADVOCATE FOR SMT. LATHA S. SHETTY, ADVOCATE FOR IMPLEADING PROPOSED R-2) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED1311/2020 IN W.P.No.12461/2020 (GM-RES) PASSED BY THE

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, … and alienation of agricultural land; land improvement and agricultural loans; colonisation. Entry 46 of List II deals with taxes on agriculture income and Entry 47-48 … SENIOR ADVOCATE FOR SMT. LATHA S. SHETTY, ADVOCATE FOR IMPLEADING PROPOSED R-2) THIS WRIT APPEAL IS FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED1311/2020 IN W.P.No.12461/2020 (GM-RES) PASSED BY THE

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

A.J. George and anr. Vs. Coffee Board and ors.

Court : Kerala

Subject : Labour and Industrial

Reported in : (1972)IILLJ276Ker

Court will be justified in giving a direction to the 1st respondent, the Coffee Board, constituted under the Coffee Act, 1942, to dispose of the representations Ext. P3 and P4 made by the two petitioners against a list of … first before I consider the other aspects.3. The Board has the power to appoint its own employees (vide Section 7 of the Coffee Act, 1942). Whether the Board is 'other authority' within the meaning of Article 12 … Article 12 and one of the Directive Principles laid down in Article 46 is that the State shall promote with special care the educational 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

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 … under the provisions of 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

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. … of India 'taxes on agricultural income' is a State subject being entry 46 in List II of the Seventh Schedule to the Constitution. Article 366(1)

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 … Glehn's case(1910) 12 T.C. 232, the learned Chief Justice observed at page 462:In the present case, the assessee was not fined for a breach of

M. S. P. Senthikumara Nadar and Sons Vs. Commissioner of Income-tax, M ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1957]32ITR138(Mad)

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 … case and Von Glehns case, the learned Chief Justice observed at page 46 :'In the present case, the assessee was not fined for a breach … RAJAGOPALAN, J. - 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