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The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

Subject : Constitution

Acts : Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Act, 1987 - Sections 3(1) and 8(3); Constitution of India - Article 226, 246, 246(2), 246(3) and 254; Tripura Land Revenue and Land Reforms Act, 1960 - Sections 22, 62, 63, 64 and 65(1); Tripura Land Revenue and Land Reforms Rules, 1961 - Rules 89, 95 and 102

Act contain different provisions relating to control over the tea and tea seed. Sections 25 to 29 in Chapter V of the Act relate to finance, accounts and audit and provide for imposition of cess on tea, payment … the List I of the 7th Schedule of the Constitution. Parliament has declared in Section 2 of the Tea Act, 1953 that it is expedient in the public interest that the Union should take under ' its control the

Goodricke Group Ltd. and ors. Vs. State of W.B. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : West Bengal Taxation Laws (Second Amendment) Act, 1989 - Sections 2 and 3; West Bengal Rural Employment and Production Act, 1976 - Sections 3, 4(2A), 4(3), 4(4) and 4B; Constitution of India - Article 14; Tea Act, 1953 - Sections 16B(1), 16C, 16D and 25(1); West Bengal Primary Education Act, 1953 - Sections 78(2A)

Reported in : 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)

to be tax on lands. The referred to the declarations by the Parliament in Section 2 of the Tea Act, 1953 to the effect that it was expedient in public interest that Union should take under its control the … in the Act. The definition of 'tea' in Clause (n) has already been set out by us hereinabove.54. Chapter-II containing Sections 4 to 11 pertains to the Constitution of Tea Board, its composition, its functions, and its … B.P. Jeevan Reddy, J.1. The validity of the levy of education cess and rural employment cess created by

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

mean a tea estate or garden. Chapter IV provides forcontrol over the export of tea and tea seed. Chapter V of the said Actdeals with finance, accounts and audit. Section 25 of the Act has undergonea substantial amendment … of its power to make any legislationwhatsoever.(iii) Having regard to the declaration made in Section 2, of the Tea Act,1953, the entire tea industry having been taken over in terms of Entry 52of List I of the Seventh

The Kannan Devan Hills Produce Vs. the State of Kerala and anr.

Court : Supreme Court of India

Subject : Property

Acts : Kannan Devan Hills (Resumption of Lands) Act, 1971 - Sections 9; Tea Act, 1953; Constitution of India - Articles 31-A and 32

Reported in : AIR1972SC2301; 1972(0)KLT377(SC); (1972)2SCC218; [1973]1SCR356

impossible. No such question arises now.39. Coming now to the question of repugnancy : The object of the Tea Act, 1953, is to provide for the control by the Union of the tea industry, including the control, in pursuance … international agreement now in force, of the cultivation of tea in and the export of tea from India. Chapter II sets up a Tea Board. Section 10 sets out the functions of the Board. Broadly the duty … known as the 'Concession Area' lying contiguously in the Kannan Devan Hills village. The petitioner grows and manufactures tea in the plantation set up and

Malhati Tea Syndicate Limited Vs. Revenue Officer, Jalpaiguri and ors.

Court : Kolkata

Subject : Property

Acts : West Bengal Estates Acquisition Act, 1954 - Section 42, 42A, 42(3) and 42(4); ;West Bengal Estates Acquisition (Amendment) Act, 1969; ;Bengal Cess Act, 1880 - Sections 38 to 40; ;Bengal (Rural) Primary Education Act, 1930 - Sections 29(2) and 30; ;Companies Act, 1956 - Section 23(3); ;Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22

Reported in : AIR1973Cal78,[1973]43CompCas337(Cal)

of land in Touzi No. 410, in the district of Jalpaiguri, commonly known as Malhati Tea Estate, under Chapter V of the Bengal Waste Lands Manual, 1936, in favour of the appellant, for a term of 30 years … the reservation that the decision of the State Government under Section 6(3) of the West Bengal Estates Acquisition Act, 1953, hereafter referred to as the Act, would be binding on the lessee. The State Government also retained the

Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court : Chennai

Subject : Constitution

Acts : Tea Act, 1953 - Sections 30(3) and (5); Constitution of India - Articles 14, 19, 245, 301 and 302; Tea (Marketing Control) Order, 1984 - Sections 17; Indian Partnership Act; Tea Board Act, 1949 - Sections 2 and 10; A.P. (Agricultural Produce and Livestock) Markets Act; The Tea (Distribution and Export) Control Order, 1957; The Tea Waste (Control) Order, 1959; Essential Commodities Act, 1955 - Sections 3

Reported in : AIR1994Mad283

control of tea undertakings. Chapter IV provides for the control over the export of tea and tea seeds, Chapter V deals with the finance, accounts and audit. Chapter VI deals with the control by the Central Government. Section … 1444 of 1986 has been filed by the 1st appellant for a declaration that Section 30(3) of the Tea Act, 1953 (hereinafter referred to as the Act), is null and void. In W.P. No. 1443 of 1986 the prayer

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

as follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste Nil'8. Under Tea Act, 1953, a notification was issued in the year 1984 named as Tea Marketing Control Order, 1984 (TMCO), in exercise … to a duty of excise. 1985 Act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the Finance Act, 1998 is as follows: ' Heading No. Description of goods … a declaration that the order/direction dated 13th October, 1998 is illegal, ultra vires and void;(iii) the impugned show cause notice of different dates issued in

Tata Tea Limited Vs. Commissioner of Central Excise

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

Subject : MRTP

Reported in : (1999)(63)ECC364

by the appellants is liable for levy of cess in terms of the provisions laid down under the Tea Act, 1953. The definition of Tea under Section 3(n) of the Tea Act is as follows -.- "Tea means the … instant tea does not arise. They state that CET also makes a distinction between tea and instant tea. Chapter 9 talks in tea whereas instant tea is classified under Heading 2101.20 as "extracts, essences and concentrates of … means the plant Camellia Sinensis (L) O. Kuntze as well as all varieties of the product known commercially as tea made from the leaves of

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2000)118STC515Tribunal

(i) that the levy of a duty of excise or cess on tea under Section 25 of the Tea Act, 1953, was altogether different and distinct in character from the impugned cesses relatable to entry 49 of List II. … auctioneers and dealers are to be registered. Chapter IV concerns finance, accounts and audit of the Tobacco Board. Chapter V deals with control by Central Government in such areas as export and import of tobacco and its products.

State of West Bengal and ors. Vs. Karan Singh Binayak and ors.

Court : Supreme Court of India

Subject : CivilProperty

Acts : West Bengal Estates Acquisition Act, 1953 - Sections 2, 4, 4(1), 4(2), 5, 6, 6(1), 6(2), 6(3), 10(2), 44, 44(1), 44(2), 47, 53 and 57A; ;Calcutta Thika Tenancy Act, 1949; Land Acquisition Act, 1894 - Sections 23 and 24; Bengal Co-operative Societies Act, 1940; Indian Companies Act, 1913; Defence of India Rules - Rule 49; Unauthorised Occupation of Land Act, 1951; Bengal Embankment Act, 1882; Urban Land (Ceiling and Regulations) Act, 1976 - Sections 19; Bengal Municipal Act, 1932 - Sections 548(2); Code of Civil Procedure (CPC), 1908 - Sections 151; Code of Criminal Procedure (CrPC) , 1973 - Sections 144

Reported in : AIR2002SC1543; JT2002(3)SC324; 2002(3)SCALE108; (2002)4SCC188; [2002]2SCR620

may be determined under the provisions of this Act and as entered in the record-of-rights finally published under Chapter V except that no rent shall be payable for land referred to in clause (h) or (i) :Provided that … or place;(f) subject to the provisions of sub-section (3), land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, … out lands in question vested in the State absolutely under the provisions of The West Bengal Estates Acquisition Act, 1953 (for short, `the Act') and the record of rights be corrected accordingly. The High Court, on the writ