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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

of cess on tea, payment of proceeds of the cess to the Board, constitution of Tea Fund, etc., Chapter VI of the Act contains various provisions relating to control by the Central Government of price and distribution of … 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 … of lands, coal mines and other mines on an annual basis. By virtue of the West Bengal Taxation Laws (Amendment) Act, 1981, tea estates were

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 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 30 occurs in Chapter VI and it deals with … 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

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. … deals with control by Central Government in such areas as export and import of tobacco and its products. Chapter VI, the last one, lays down miscellaneous provisions. Section 32 under Chapter VI incorporates the rule-making power. There is

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

all tea produced in India atthe rate of four paise per kilogram".Section 30 of the Act occurring in Chapter VI of the Act specifies thearea of control taken over by the Central Government. It reads thus :-"30. Power … 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 Belsund Sugar Co. Ltd. Vs. the State of Bihar and ors. Etc.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 2(1), 3(1) 4, 5, 7, 12, 13, 15, 18, 25, 27, 28, 29, 31, 32, 39, 40, 42, 43, 44, 46, 48, 49, 50(1), 51, 52 and 58 - Rule 82; Bihar Sugarcane(Regulation of Supply & Purchase) Act, 1981; Bihar Agricultural Produce Markets Rules, 1975; Sugar(Control) Order, 1966; Sugar(Packing & Marking) Order, 1970; Sugar(Restriction on Movement) Order, 1970; Indian Contract Act, 1872 - Sections 72; Constitution of India - Articles 19(1), 132(1), 133(1), 142, 145 and 254(1); Industries(Development and Regulation) Act, 1951; Rice Milling Industry(Regulation) Act, 1958 - Sections 6(1); Tea Act, 1953 - Sections 30(1); Essential Commodities Act, 1955 - Sections 3; Bihar Molasses(Control) Act, 1947; Bihar Sugarcane Act, 1979 - Bihar Sugarcane

Reported in : AIR1999SC3125; 1999(4)ARBLR502(SC); 1999(3)BLJR2191; JT1999(5)SC422; 1999(4)SCALE516; (1999)9SCC620; [1999]Supp1SCR146

the purchase and sale of tea were governed by the comprehensive provisions of the Central Act, namely, the Tea Act, 1953, the said Act would wholly govern transactions of purchase and sale of tea by the appellant and to … loan advanced under Sub-section (1) and the loan and the interest shall be realisable in the prescribed manner.42. Chapter VI deals with miscellaneous items. Section 52 of the said chapter deals with penalty for offences and provides as

Sasanka Sekhar Maity and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Property

Acts : Constitution of India - Articles 13(1), 13(2), 14, 19(1), 19(6), 26, 31, 31A, 31A(1), 31B, 31C, 31(2), 32, 39 and 368; West Bengal Land Reforms Act, 1955 - Sections 2(7), 4(3), 6, 14J to 14Y, 16 and 17; West Bengal Land Reforms (Amendment) Act; West Bengal Land Reforms (Amendment) Act, 1971; West Bengal Land Reforms (Amendment) Act, 1972; West Bengal Estates Acquisition Act, 1953 - Sections 4, 4(3), 5, 6(1), 6(2), 49 and 52; West Bengal Land Reforms Act, 1954; Constitution (Thirty-fourth Amendment) Act, 1974; Constitution (First Amendment) Act, 1951; Constitution (Seventeenth Amendment) Act, 1964; Kerala Land Reforms Act, 1963 - Sections 82 and 85(1); Kerala Land Reforms (Amendment) Act, 1969; Kerala Land Reforms (Amendment) Act, 1971; West Bengal Estates Acquisition Rules, 19

Reported in : AIR1981SC522; (1980)4SCC716; [1980]3SCR1209

be deemed to hold such land directly under the State from the date of vesting; as a tenant.4. Chapter VI of the West Bengal Estates Acquisition Act, 1953, which provided for acquisition of interest of raiyats and under-raiyats, … be chosen by him, (e) tank fisheries, and (f) land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, … two stages. The first was the stage of abolition of the zamindari system. The West Bengal Estates Acquisition Act, 1953 (Act I of 1954) which received the assent of the President on February 12, 1954, and has been

Abharan Chandra Saha Vs. Sanat Kumar Sen

Court : Kolkata

Subject : TenancyCivil

Acts : Tenancy Law; ;West Bengal Estates Acquisition Act, 1954 - Sections 6, 6(2) and 59; ;West Bengal Estates Acquisition Rules, 1954 - Rule 4; ;Bengal Tenancy Act, 1885 - Section 26F; ;West Bengal Estates Acquisition Act, 1953

Reported in : AIR1964Cal460,68CWN574

of a tenancy held directly under the State after the vesting under Chapter VI of the Estates Acquisition Act 1953.'The interpretation of the expression 'same termsand conditions' which Mr. Mukherjee contended for in this Rule, was, however, not … the date of vesting - (a) if it is agricultural land, other than the land comprised in a tea garden, on the same terms and conditions as an occupancy raiyat under the Bengal Tenancy Act, 1885; Provided

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 … cess only on tea in its original form or as commercially understood viz. Black Tea, which is consumed as hot beverage. They state instant tea