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Additional Commissioner of Vs. New Nandi Seeds Corpn.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)99ITD702(Ahd.)

produce pure seed year after year. 2.1 The seed industry for production and sale is regulated under the Seeds Act, 1966 and Rules and Seed Control Order, 1983. Under the Seeds Act, the Government has made State Seed Certification … grounds:- 1. The ld. CIT(A) erred on facts and in law in allowing the claim of deduction under Section 80-I, relying on the decision in the case of ITO v. Navbharat Seeds (P.) Ltd. [1990] 32 ITD … 117 Taxman 368 (iii) Sacs Eagles Chicory v. CIT [2002] 255 ITR 1782 (SC) : 123 Taxman 221 (i) That, so far as Tribunal's order

Krishi Utpadan Mandi Samiti and ors. Vs. Pillibhit Pantnagar Beej Ltd. ...

Court : Supreme Court of India

Subject : Civil

Acts : Constitution of India - Articles 136 and 141; ;Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 - Sections 2, 2(11), 3, 4, 4(2), 4A, 5, 6, 8, 9, 10, 11(1), 12, 17, 25 and 40; ;Seeds Act, 1966 - Sections 3AAAA(4); ;Seeds Rules, 1968 - Rules 2, 5, 6, 9(1), 14, 15, 17, 17A, 17II, 21(3) and 23; ;Seed Control Order, 1983; Essential Commodities Act, 1955 - Sections 3; Foodgrains Movement Restriction (Exemption of Seeds) Order, 1970; Rajasthan Agricultural Produce Market Act, 1961; Essential Commodities Act, 1955 - Sections 4(2)

Reported in : 2004(1)AWC605(SC); JT2003(9)SC548; 2003(10)SCALE43; (2004)1SCC391; (2004)1UPLBEC855

ar sown and are germinated under strict supervision of the statutory Seeds Certification Agency, set up under the Seeds Act, 1966 (hereinafter referred to as 'the Act'). The harvest is selected carefully under supervision of the Agency. The lots … rab, shakker, khandsari and jaggery.' 5. The schedule appended to the Adhiniyam provides a list of agriculture produce. Section 17(iii) of the Adhiniyam provides for imposition of market fee on the transactions of such specified agricultural produce in

Sai Seed Agricultural Farms, Rep. by Its Prop. Sambari Shankar and ors ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Seeds Act, 1966 - Sections 5; Seeds (Control) Order, 1983; Essential Commodities Act, 1955 - Sections 3, 3(1) and 7

Reported in : 1997(6)ALT32

sale and that too, without licence and necessary documents and as such, they fall within the ambit of Seeds Act, 1966 and can be proceeded only in the manner indicated under the Seeds Act, 1966 and the rules titled … 16. There is a restriction placed on export and import of seeds of notified kinds of varieties under Section 17. The penalty provision is con tamed under Section 19 and so also forfeiture of property found offensive under

Pilibhit Pant Nagar Beej Limited Vs. State of U. P. and Others

Court : Allahabad

Subject : Miscellaneous

Acts : Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 - Sections 2 and 17; Seeds Act, 1966 - Sections 2(11) and 8; Seeds Rules, 1968; Seed Control Order

Reported in : 1999(4)AWC3081

true copy of the Schedule to the Adhiniyam has been annexed as Annexure-1 to the writ petition.6. The Seeds Act, 1966 was enacted and the Seeds Rules, 1968 were made thereafter. Section 2(11) defines seeds and Section 8 provides … 2179. The petitioner made the representation, which was rejected by the impugned order dated 12.3.99. Hence this petition.4. Section 17 (iii) (b) of the U. P. Krishi Utpadan Adhiniyam provides for imposition of market fee on the transactions

Assam Seeds Corporation Limited Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 9(1) and 36(2); Bombay Sales Tax Act, 1959; Assam Sales Tax Act, 1947; Bengal Finance (Sales Tax) Act, 1941; Karnataka Sales Tax Act, 1957; Punjab General Sales Tax Act, 1948; Andhra Pradesh General Sales Tax Act, 1957; Uttar Pradesh Sales Tax Act, 1948 - Sections 3D(1); Excise Act; Seeds Act, 1966 - Sections 2, 2(4A) and 2(11); Seeds Rules, 1968 - Rules 6, 14, 17, 17A, 17H, 21(3) and 23; Seeds Control Order, 1983; Seeds Act, 1996; Constitution of India - Article 141

year after year.2. Laws governing seeds business.2.1 The seed industry for production and sale is regulated under the Seeds Act, 1966 and Rules and the Seeds Control Order, 1983. Under the Seeds Act, the Government has made State Seed … belonging to the list of exempted items for the purpose of exemption from sales tax in reference to Section 9(1) of 'the Act 1993' or whether these wheat, paddy, mustard pulses sold by petitioner as seeds are … the supervision of an Inspector of the State Seeds Certification Agency. (Rule 17-A)4.12 After the seed is put in a bag the Inspector of the

S.A. Jayanarayana and ors. Vs. State of Karnataka, by Its Seed Inspect ...

Court : Karnataka

Subject : CriminalLimitation

Acts : Seeds Act, 1966 - Sections 6, 8, 9, 16(3), 19 and 19(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 200 and 482; Seeds Rules - Rule 17

Reported in : ILR2003KAR2395

pertain to the prosecution of the petitioners for having committed the offence punishable under Section 19(a) of the Seeds Act, 1966 (hereinafter referred to as 'the Act') by the respective Assistant Director of Agriculture and Seeds Inspector. As common … certificate by the Certification Agency as to the seeds conform to the prescribed standard as well as Rule 17 of the Rules make it quite clear that as the Certificate issued by the Certification Agency protects the

R.S. Arora Vs. State

Court : Delhi

Subject : Criminal

Acts : Seeds Act, 1966 - Sections 7; Code of Criminal Procedure (CrPC) , 1973

Reported in : 1986(11)DRJ314

after rejecting the application of the petitioner for discharge in the complaint filed under Sections 7/19 of the Seeds Act, 1966 (in short the Act). A revision petition was filed against the said order of the magistrate before the … Jagdish Chandra, J. (1) This petition under the Section 482 of the Code of Criminal Procedure, 1973 (in short the Code) has been filed by the petitioner … 1-3-1984 of the Seed Analyst The com,plaint was thereupon filed under Section 17/19 of the Act.(3) The petitioner R.S. Arora is engaged in the business

The State of Maharashtra Vs. Maharashtra Hybrid Seeds Co. Pvt. Ltd.

Court : Supreme Court of India

Subject : MRTP

for the processing unit at Dhanora has committed gross violation of the provisions of the mandate of the Seeds Act, 1966, Seeds Rules, 1968, Seeds (Control) Order, 1983 and the provisions 2 of the Maharashtra Cotton Seeds (Regulation of … applying for any extension in the provided time period. It was urged that in exercise of powers under Section 14(1)(e) of the Seeds Act, 1966, competent authority has full authority to seal the godown for violation of … any breaches of the Act or the Rules. Seeds (Control) Order, 1983 17. The inclusion of seeds as an essential commodity item under the Essential

Gene Campaign . Vs. Union Of India

Court : Supreme Court of India

Subject : Education

extant rules/regulations, after which the commercial cultivation of mustard will start. Commercial use will be subject to the Seeds Act, 1966 and the related rules and regulations. (iv) As a precautionary mechanism, the data in regard to the impact … of 2004 Etc. Page 11 of 260 Rules”, for the sake of convenience), which have been framed under Sections 6, 8 and 25 of the Environment (Protection) Act, 1986 (“EP Act, 1986”, for short) in consonance with … and the Environmental Rule of Law: ............................... 168 Public Trust Doctrine: .................................................................................................. 173 Precautionary Principle: .............................................................................................. 176 Analysis and Findings: ............................................................................................... 182 Re: Point No.1:

Omprakash Gulabchandji Partani Vs. Ashok and Another

Court : Mumbai

Subject : Criminal

Reported in : 1993(3)BomCR611; 1992CriLJ2704

and two others under Cl. 23(g) of the Seeds Rules, 1968, for contravention of S. 7 of the Seeds Act, 1966. The complaint case is filed in the Court of Chief Judicial Magistrate, Amravati, on 2-1-1987. The learned C.J.M., … the complainant/respondent and to that effect a reply was filed at exh. 17. According to the respondent, the offence in question took place on 28-7-1986, … applicant/accused and two others, on 2-1-1987. 4. The applicant/accused filed an application before the learned C.J.M., Amravati under section 468 of the Criminal Procedure Code and prayed that the institution of the complaint being after the period