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The Coffee Board, Bangalore Vs. Famous Coffee and Tea Works, Coimbator ...

Court : Chennai

Subject : Commercial

Acts : Coffee Market Expansion Act, 1942; Coffee Market Expansion (Amendment) Act, 1947 - Sections 9, 16, 26, 32-A, 34, 47, 48, 48(2) and 48A(2)(1); Constitution of India - Article 14; Coffee Market Expansion Rules, 1940 - Rules 29 to 31; Public Contracts Act

Reported in : AIR1965Mad14

in each case Rs. 350. (Junior fee in addition)(51) Appeal allowed. Commercial - damages - Coffee Market Expansion Act, 1942, Sections 9, 16, 26, 32A, 34, 47, 48, 48 (2) and 48A (2) (1) of Coffee Market Expansion … market. The Board is made responsible for curing and storing the coffee and also for marketing the same.(7) Section 34 of the act provides for payment by the Board to the registered owners out of the pool

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 … affidavit that this was challenged by several coffee growers in W.P. No. 9601 of 1988 before the High Court of Karnataka and a Division Bench

South Canara District Central Co-operative Bank Ltd Vs. The State Of K ...

Court : Karnataka

Subject : Land Acquisition

is granted for coffee cultivation the grantee shall apply within the period specified in Section 14 of the Coffee Act, 1942 (Central Act 7 of 1945) to the Registering Officer appointed under the said section to be registered as … "ಾವBEೇ ಷರತು(cid:6)ಗಳನು ಉಲ+ಂ\Wದ* + (cid:10)(cid:11)ೇಶನದ ಹಂ].Cೆಯನು ರದುQ %ಾಡGಾಗುವBದು )ಾಗೂ (cid:10)%ಾ(cid:27)ಣ(cid:11)ಾದಂತಹ ಮ2ೆಯನು (cid:10)(cid:11)ೇಶನದ ಸZತ ಸCಾ(cid:27)ರ ಮುಟುO(cid:31)ೋಲು )ಾ^CೊಳPGಾಗುವBದು." Further, Rule 9 of the Rules, reads as under:-"9. Conditions of grant.-(1) The grant of lands under these rules for agricultural

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 … application was rejected by the registering authority by an order dated June 9, 1971, holding that the land which is known as 'Woodland Estate' had … 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

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. … respectively Rs. 1,24,339 and Rs. 42,810/5/-. The assessee Company claimed that Rs. 97,090 in the first year and Rs. 10,095/- in the second year were

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 … contravention of section 18 and consequently attracts imposition of penalty under section 18A of the Sales Tax Act. 9. In view of the clear provision contained in exception to section 2(k) of the Sales Tax Act, which

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 … 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;

Puthutotam Estates (1943) Ltd. Vs. Agricultural Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Reported in : (1957)2MLJ495

Rules, 1955 (hereinafter referred to as the Rules). The relevant portion of Rule 10 ran:The agricultural income from coffee for a particular year for purposes of assessment shall be(a) the proceeds of the coffee crop of the … compliance with the provisions of the Coffee Market Expansion Act (VII of 1942).3. In exercise of the powers vested in the Government by Section 61 … Viswanatha Ayyar, the learned Counsel for the petitioner, next relied on. Rule 9 which runs:Where no method of accounting has been regularly employed by the … ORDERRajagopalan, J.1. Section 3 of Madras Plantations Agricultural Income-tax Act, 1955', (Madras Act V of 1955) hereinafter referred to as the Act) provided for the levy of a

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 … tax; and on that part of the case there is no evidence. 9. The appeal therefore fail and are dismissed with costs. There will be … brought to tax only that quantity and excluded the value of the rest from taxation under the Act. Section 3 of the Act imposes the charge of tax upon the total agricultural income of the previous year

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 … Constitution. It was contended that private forest has been vested in the Government without payment of compensation, since Section 9 of the 1971 Act provided that no compensation will be payable for vesting in the Government of any