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Etikoppaka Co-operative Agrl. Industrial Society Limited Vs. Secretary ...

Court : Andhra Pradesh

Subject : Other Taxes

Acts : Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 - Sections 2, 7 and 12; Andhra Pradesh Sugar Cane (Regulation, Supply and Purchase) Act, 1961 - Sections 3, 4, 5, 6, 9, 14, 15, 16, 19 and 21; Sugar-Cane Act, 1934; Sugar Cane (Control) Order, 1966; Essential Commoddities Act, 1955; Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1973; Andhra Pradesh Rashtra Karshaka Parishad and Allied Bodies Act, 1987; Punjab Agricultural Produce Markets Act, 1961 - Sections 26

Reported in : 1999(1)ALD661; 1999(1)ALT666

of supply. Fixation of price for the supply of sugar-cane will be done under the provisions of Sugar-Cane Act, 1934, which was enacted with the object to secure fair price to cane growers. There is one more mechanism … all these writ petitions are the sugar factories located at various places in the Slate of Andhra Pradesh. Sugar-cane is the raw material for these factories. The case of the petitioners is that for the purpose of … market area to be the notified market area of a particular market for the purposes of the Act. Section 7 deals with trading of notified agricultural produce in the notified area. It stipulates that no person shall, within

West U.P. Sugar Mills Association and ors. Vs. State of U.P. and ors.

Court : Allahabad

Subject : CivilConsumer

Acts : Sugar Cane (Control) Order, 1966 - Rules 3 and 5A; Essential Commodities Act, 1955 - Sections 3, 3C and 3(3C); Sugar Cane Act, 1934 - Sections 16

Reported in : (1997)1UPLBEC540

reasons :-(i) The power to fix sugar cane price had been given to the State Government in the Sugar cane Act, 1934 and hence it would be a redundancy to say that the same power to fix cane price also … Senior counsel for the petitioners submitted that the first legislation regarding fixation of cane price was the Sugarcane Act 1934. Section 3(2) of the said Act entitled the State Government to fix by notification the minimum price for purchasing … per quintal and the additional sugarcane price which comes to about Rs. 7/- per quintal and thus according to the petitioners they are only liable

Cit Vs. Catholic Syrian Bank Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN447(Ker)

of the penalty. The first appellate authority also relied on the decision of the Supreme Court in Mahalakshmi Sugar Mills Co. v. CIT : [1980]123ITR429(SC) and also the order of the Bangalore Bench of the Tribunal in … Cess Act, 1956 on arrears of cess payable 'on the entry of cane into the premises of a factory for use, consumption or sale therein' … of law the same cannot be allowed as a deduction.6. Section 42 of the Reserve Bank of India Act, 1934 provides for cash reserves of scheduled banks to be kept with the Reserve Bank. The relevant portions read … a common order of the Tribunal in I.T.A. Nos. 883, 884, 885/Coch./90, 7 & 8/Coch./91 and 271/Coch./91 in the case of Dhanalakshmi Bank, Thrissur. (I.T.A.

Dhampur Sugar (Kashipur) Ltd. Vs. State of Uttranchal and ors.

Court : Supreme Court of India

Subject : CommercialConstitution

Acts : Companies Act, 1956 - Sections 5, 6 and 7 to 14; Essential Commodities Act, 1955 - Sections 2 and 3; Industries (Development and Regulation) Act, 1951 - Sections 2; Sugarcane Act, 1934; Uttar Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1953 - Sections 11, 12, 13, 14, 15, 16, 16(2), 18 and 28; Cane Purchase Tax Act, 1961; Special Bearer Bonds (Immunities and Exemptions) Act, 1981; Uttar Pradesh Sugarcane (Purchase Tax) Act, 1961 - Sections 4 and 4(3); Sugarcane (Control) Order, 1966; Uttar Pradesh Khandsari Sugar Manufacturer's Licensing Order, 1967; Haryana Khandsari Sugar Manufacturers Licensing Order, 1972; Gur (Regulation of Use) Order, 1968

Reported in : JT2007(7)SC209; 2007(11)SCALE374; (2007)8SCC418

order quashing and setting aside relaxation in Clause (ka) of Notification dated November 15, 2003 issued by the Cane Development & Sugar Industries Department, Government of Uttranchal, also quashing an order issuing licence for Power Crusher dated … Central and State Legislations and Control Orders relating to sugar and sugarcane. The first one is the Sugarcane Act, 1934 (Act No. XV of 1934) which is a Central Act. It regulates the price of sugarcane intended for … to sugar and sugarcane. 'Sugarcane' is an essential commodity as defined in Section 2(b) of the Essential Commodities Act, 1955. In the leading decision Ch. … of sugarcane to the factory to the extent of such default.12. Clause 7 of the Order deals with power of the Central Government to license

H.R. Sugar Factory Vs. State of U.P. and ors.

Court : Allahabad

Subject : Labour and Industrial

Acts : Uttar Pradesh Industrial Disputes Act, 1947 - Sections 2(2); Code of Civil Procedure (CPC) , 1976 - Order 14, Rule 8(1)

Reported in : (1998)IIILLJ650All

respondent submitted that the finding of the Labour Court is correct. She further submitted that the duty of sugar cane inspector is only to check and examine the quality and quantity of the sugar cane which were brought … who is subject to the Army Act, 1950 or the Air Force Act, 1950, or the Navy (Discipline) Act, 1934; or (ii) who is employed in the police service or as an officer or other employee of a … petition) holding that the respondent is a workman within the definition of Section 2(z) of the Uttar Pradesh Industrial Disputes Act, 1947 (hereinafter to be

Commissioner of Income Tax Vs. Dhanalakshmi Bank Ltd.

Court : Kerala

Subject : Direct TaxationBanking

Acts : Income Tax Act, 1961 - Sections 37; Reserve Bank of India Act, 1934 - Sections 42, 42(1), 42(3A), 42(4), 42(5) and 42(7); Banking Regulation Act, 1949 - Sections 24, 24(1), 24(7) and 24(8)

Reported in : 2003(2)KLT1076

of the penalty. The first appellate authority also relied on the decision of the Supreme Court in Mahalakshmi Sugar Mills Co. v. Commr. of Income Tax, Delhi : [1980]123ITR429(SC) and also the order of the Bangalore Bench … Cess Act, 1956 on arrears of cess payable 'on the entry of cane into the premises of a factory for use, consumption or sale therein' … of law the same cannot be allowed as a deduction.6. Section 42 of the Reserve Bank of India Act, 1934 provides for cash reserves of scheduled banks to be kept with the Reserve Bank. The relevant portions read … of a common order of the Tribunal in I.T.A.Nos. 883, 884, 885/Coch/90, 7 & 8/Coch/91 and 271/Coch/91 in the case of Dhanalakshmi Bank, Thrissur, (I.T.A.No.

Commissioner of Income Tax Vs. Catholic Syrian Bank Ltd. and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Reserve Bank of India Act, 1934 - Sections 42(1), 42(1A), 42(2), 42(3A), 42(5), 42(7), 58B and 58D; Banking Regulation Act, 1949 - Sections 24(1), 24(2A), 24(7) and 24(8); ;Income-tax Act, 1961 - Sections 37(1)

Reported in : (2003)183CTR(Ker)1; [2004]265ITR177(Ker)

authority also relied on the decision of the Supreme Court in Mahalakshmi Sugar Mills Co. v. CIT : [1980]123ITR429(SC) and also the order of the … Sugarcane Cess Act, 1956, on arrears of cess payable the entry of cane into the premises of a factory for use, consumption or sale therein' … consequently for infraction of law the same cannot be allowed as a deduction.6. Section 42 of the RBI Act, 1934, provides for cash reserves of scheduled banks to be kept with the RBI. The relevant portions read thus:42(1) … it may not demand the payment of the penal interest or the penalty, as the case may be. Sub-section (7) provides that the bank may, for such period and subject to such conditions as may be specified, grant

L.H. Sugar Factory Vs. Moti

Court : Allahabad

Subject : Civil

Reported in : AIR1941All243

Factories, Ltd. hereinafter referred to as the promisee, requires large supply of cane for the manufacture of sugar. The supply is mostly made by agriculturists … to the extent of the estimate for September 1934, in English weight and according to the legal … the meaning of Section 3(4)(c) and No. 13 of Schedule 1 and with reference to the provisions of Section 7 was chargeable with stamp duty solely as a bond under No. 13, the contract being a single one. … Moti...resident of...district Pilibhit ido declare as under : I, the exeoutant, by hypothecating for the year 1344F. the sugarcane fields of eight Kham bighas, bounded and specified as below and situate in Mauza Beri Khera, Pargana Pilibhit, … Iqbal Ahmad, Ag. C.J.1. This is a reference under Section 60, Stamp Act, (Act II of 1899) by the Small Cause Court Judge of Pilibhit

Commissioner of Income-tax Vs. Ganga Sugar Corporation

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 15C

Reported in : ILR1971Delhi496; [1973]92ITR173(Delhi)

the business of manufacturing sugar. At the time of its incorporation in 1934 it installed a complete plant for manufacturing sugar, having a daily crushing … Reference No. 17 pertains to assessment years 1960-61, 1961-62 and 1957-58 The assessed in these References is Ganga Sugar Corporation Ltd. and the learned counsel for the parties are agreed that the decision in Reference No. 1 … 1934. According to the assessed company, scrap and old material worth Rs. 72,617.00 out of the old factory were used in the construction of the … has been referred to this Court by the Income-tax Appellate Tribunal under section 66(1) of the Indian Income-tax Act, 1922, (hereinafter referred to as the Act) at the instance of the Revenue :- 'WHETHER,on the facts and

Kunwar Murli Manohar Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 245 and 254(1); Uttar Pradesh Sugar Cane Cess Act, 1956 - Sections 1(3), 3, 3(1), 3(3) and 9(2); Code of Civil Procedure (CPC) , 1908; Industries (Development and Regulation) Act, 1951 - Sections 2 and 9

Reported in : AIR1957All159

of 1935 came into force, the Central Legislature enacted the Sugar Industry (Protection) Act, 1932, and the Sugarcane Act, 1934. The Government of India Act, 1935, effected a distribution of legislative powers between the Dominion Legislature and the … the 1953 Act; and items (c) and (j) of Section 2 of that Act define 'cane' as meaning ''sugar-cane intended for use in a factory;' and 'factory' as meaning 'any premises, including the precincts thereof... in any … so paid after 26-1-1950, amounting respectively to Rs. 13,21,987/ 9/3 and Rs. 7,89,255/7/-.6. Petition No. 1824 of 1956 I propose to consider separately at the