Advanced Search Results

Commissioner of Agricultural Income-tax Vs. Rubber Board

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950 - Sections 4, 4(1), 4(6), 8, 9A and 9B; Rubber Act, 1947

Reported in : [1997]226ITR722(Ker)

necessary to refer to the provisions of the Agricultural Income-tax Act, 1950, as also the provisions of the Rubber Act, 1947. Section 4(1)(b) of the Kerala Agricultural Income-tax Act, 1950, reads as follows ;'4(1)(b). Any agricultural income derived from property

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Reported in : [1989]74STC56(Ker)

arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In … Rubber Factory v. Rubber Board). Accordingly, the Bench referred the matter to a Full Bench in terms of Section 4 of the Kerala High Court Act, by its order dated 5th March, 1987. Accordingly, these three revisions have

Superintending Engineer and ors. Vs. Workmen of Machkund Hydro Electri ...

Court : Orissa

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10, 10(1), 15 and 25G; Constitution of India - Article 226

Reported in : AIR1960Ori205

considered in a recent Madras case in Management of India Tyre and Rubber Co. (India) Private Ltd. v. Workers of the India Tyre and Rubber … in all these cases as aforesaid was not the 'appropriate Government' within the meaning of the Industrial Disputes Act, 1947 (Act XIV of 1947) and accordingly the said reference having been invalid, it was contended that the awards … appropriate Government. In support of his contention the learned counsel led us through various sections of the Act. Section 4 provides that the appropriate Government may appoint Conciliation Officer for mediating and permitting the settlement of industrial disputes.

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. B ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 41; Rubber Act, 1947 - Sections 3, 12, 12(1), 12(2), 12(3), 12(4), 12(5), 12(6) and 20; Rubber (Amendment) Act, 1960; Rubber Rules - Rule 33D; Andhra Pradesh General Sales Tax Act; Andhra Pradesh Distillery Rules; Central Excise Act; Central Excise Rules

Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)

Section 41 of the Kerala General Sales Tax Act.2. Rubber cess is' payable under Section 12 of the Rubber Act, 1947 (Central Act 24 of 1947). Section 12 as it originally stood is extracted below :'Imposition of rubber cess. … in appeals filed at the instance of the Revenue. The State has come up in revision under Section 41 of the Kerala General Sales Tax Act.2. Rubber cess is' payable under Section 12 of the Rubber Act,

The Malankara Rubber and Produce Co. and ors., Etc., Etc. Vs. the Stat ...

Court : Supreme Court of India

Subject : Property

Acts : Kerala Land Reforms Act, 1963 -- Sections 81 and 96; Kerala Land Reforms (Amendment) Act, 1969 - Sections 80, 80-A and 81(1); Constitution of India - Articles 14, 31-A, 31-A(2) and 31-B; Kerala Land Reforms (Amendment) Act, 1964; Kerala Plantations (Additional Tax) Act, 1960 - Sections 2(6)

Reported in : AIR1972SC2027; 1972(0)KLT411(SC); (1972)2SCC492; [1973]1SCR399

of measures passed by the Central Legislature to control various industries, namely, the Tea Act of 1953, the Rubber Act, 1947, The Cardamom Act, 1955, the Coffee Act of 1942 and the coir Act of 1963. The measures in … (respondents 3 to 11) to each of whom he will have to transfer 10 cents of land if Section 80-A of the Act is enforced. The buildings occupied by these respondents do not lie close to one … his brother an arecanut garden of Ac. 5-50, cocoanut plantation of Ac. 49-00 and cashew plantation of Ac. 25-00.Writ Petition No. 133/1970Petitioner owned lands in

Velimalai Rubber Co. Ltd Vs. Agricultural Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Tamil Nadu Agricultural Income Tax Act, 1955 - Sections 2, 5 and 5(3)

Reported in : (1991)92CTR(Mad)242; [1991]188ITR262(Mad)

the Division Bench in CIT v. malayalam Plantations Ltd. : [1987]168ITR63(Ker) . After considering the provisions of the Rubber Act, 1947, and also the relevant clauses in the scheme, the learned judge of the Full Bench observed as follows … assessment of agricultural income-tax under this Act, only from the financial year commencing from the 1st April, 1972. Section 4 defines what is total agricultural income. It reads as follows : 'Subject to the provisions of this Act,

Agricultural Produce and Market Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)100ITD1(Nag.)

of Agrl. IT v. Rubber Board (supra), the respondent Rubber Board was constituted under Section 4 of the Rubber Act, 1947. It functions as a statutory board under administrative control of Ministry of Commerce, Government of India. Board works

Kanyakumari District Planters Association, Nagarcoil rep., by its Secr ...

Court : Chennai

Subject : Land Acquisition

being carried out in a rubber plantation, recognised by the Rubber Board, a statutory body constituted under the Rubber Act, 1947. The Board extends re-planting subsidy with a view to encourage the growers to replace old and uneconomic trees … of the application complete in all respects. It is submitted that right of appeal has been provided under Section 4 of the Act, which is an effective and efficacious remedy. It was contended that to keep the ecological

Cibatul Limited Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Excise

Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825

Association v. The Union of the Indian and Anr. : [1970]2SCR68 . It was a case under the Rubber Act, 1947 Section 12(1) of the Rubber Act imposed a new rubber cess to be collected from the rubber estates. Sub-section … broadly speaking, it has raised the twofold challenge:I. The concept of 'related person' introduced by Parliament in amended Section 4 of the Excise Act is ultra vires the legislative competence of Parliament under Article 246 read with Entry

M.M. Rubber Company Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

held that any levy on imported natural rubber could only be made by the competent authority under the Rubber Act, 1947. However, in the said final order, we had overlooked the fact that the party had cleared the goods … on merits by holding that the appellants were liable to pay cess on the imported natural rubber under Section 3(1) of the Customs Tariff Act, they had no occasion to examine the question of unjust enrichment. This … filed by the Commissioner of Customs (Exports), Chennai against Final Order Nos. 418 to 429/2004 dated 31.5.2004 passed by this Bench. We had vide Final