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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 … a consequence, became liable to refund to the Coffee Board about Rs. 7 crores which amount in turn was to be refunded by the Board … 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

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

Court : Kerala

Subject : Labour and Industrial

Reported in : (1972)IILLJ276Ker

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 of … 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

M.L. Narasimhiah Setty Vs. Agricultural Income-tax Officer, Chikmagalu ...

Court : Karnataka

Subject : Direct Taxation

Acts : Mysore Agricultural Income Tax Act, 1957 - Sections 64

Reported in : [1964]53ITR757(KAR); [1964]53ITR757(Karn)

was from September 1, 1955, to August 31, 1956. 10. The marketing of coffee is controlled by the coffee Act, 1942. Under that Act more or less all growers of coffee must get themselves registered and it is obligatory … Section 5 provided for the computation of agricultural income of a person after giving deductions as provided therein. Section 7 provided that agricultural income shall be computed for the purpose of section 5 and 6 in accordance with

The Dy. Commissioner and Another Vs. Gidda and Others

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 226, 227; Karnataka (Religious and Charitable) Inams Abolition Act, 1955 ; Mysore (Religious and Charitable) Inams Abolition Act, 1955. ; Mysore Forest Regulation, 1900 - Section 35 (1)(3), 2(2), 33; Karnataka Forest Act 1963 - Section 117, 106, 6; KCRIA Act - Section 3, 9(1), 3(g), 3(b), 7, 8; Karnataka Land Grant Rules

Reported in : 2012ILR(Kar)2275

is contended that there is coffee cultivation, proof of such cultivation in terms of the requirements under the Coffee Act 1942 shall also be produced. Mere stray entries in revenue records shall not be acceptable. If the said requirements … be forest land. In fact Section 3(b) provides for vesting of cultivated lands as well as forests and Section 7 and 8 excludes grant of forest lands after it has vested in the State Government.32. That apart, by

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 … petition by its order [See Consolidated Coffee Ltd. v. Coffee Board 1989] 74 STC 272 dated September 16th, 1988, upon a detailed analysis of the

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. … (103 of 1976) and the petitioners also seek to challenge the constitutional validity of a Circular dated February 7, 1977 issued by the Coffee Board, whereby it requires the Registered Exporters of coffee to furnish contingency deposits

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 … 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, 32740,

G.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6

Reported in : [1964]51ITR575(KAR); [1964]51ITR575(Karn)

pool fund to the registered growers are the main features of the coffee marketing scheme operated under the Coffee Act, 1942. It is obligatory on every registered grower to deliver his coffee to the coffee pool. The growers deliver … under the Coffee Act compels every registered owner to deliver his entire surplus produce to the Coffee Board. Section 25(1) of the Coffee Act prescribes : 'All coffee produced by a registered estate in excess of the … was levied. He was served with a notice of demand on February 7, 1959, requiring him to pay the tax demanded on or before the

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 … they were successful. The Tribunal accepted the contention of the dealers that by virtue of the explanation to Section 7(b) of the APGST Act, the benefit was held to have extended to a step further beyond what was

Ramesh Enterprises Vs. Coffee Board

Court : Karnataka

Subject : ConstitutionCivil

Acts : Constitution of India - Articles 12, 13 and 226; Coffee Act, 1942 - Sections 5

Reported in : ILR1985KAR982; 1985(2)KarLJ31

flowing from the terms and conditions of an ordinary contract are not maintainable and liable to be dismissed.;(B) COFFEE ACT 1942 (Central Act No. VII of 1942) -- Section 5 -- Contract entered into in commercial transactions and auction … & Co. (P) Ltd.74,25074,250But, the Petitioners in Writ Petitions Nos. 6893177 and 461/1979, who have voluntarily paid Rs. 7,59,6GO/- and Rs. ll,37,800- respectively withholding the balance due by them, have approached this Court under Article 226 of