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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

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 … carrying on the business of producing and manufacturing of tea in the said tea estates since 1918-19. On 13-11-86, the Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Ordinance, 1986, was promulgated by the

D.D. Shah and Brothers Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1A), 10(1), 35B(1A), 80IA, 80IA(4), 80IA(5), 80IA(6), 80IB, 80IB(2), 80IB(4), 80HH and 80HH(2); Rajasthan Sales-tax Act, 1954; Finance Act, 1999; Finance Act, 1961; Kerala General Sales tax Act, 1963; Central Sales-tax Act, 1956 - Sections 8(1), 8(3) and 8(3)(1); Central Sales-tax Rules - Rule 13; Tea Act, 1953 - Sections 3, 4 and 16A; Uttar Pradesh Sales-tax Act; Karnataka Sales Tax Act, 1957; Central Excise Act; Madhya Pradesh General Sales-tax Act, 1958 - Sections 2; Finance Act, 1978 - Sections 2(7); Finance Act, 1966 - Sections 2(5); Finance Act, 1967

Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425

Tea Act, 195336. It is to be noticed that tea is a natural product of bushy plant. The Tea Act, 1953, was enacted by the Parliament to provide for control by the Union of the tea industry, including the … of ore for sale within the meaning of Section 8(3)(b) and Rule 13 read with Section 8(1)(b) and (ii) Whether the process of mining, conveying … of a thing or an article by an industrial undertaking within the meaning of expression as used in Section 80IB of the IT Act, 1961, though it may not amount to manufacture of goods in the sense

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 … upon them all or any of the powers and duties of the Cane Commissioner within their respective jurisdiction.23. Section 13 deals with Appointment of Cane Officer.24. Then comes Chapter IV which deals with Purchase and Supply of Cane

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

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 … of 1957. Letus demonstrate the same from the provisions of the Act and for that purposerelevant part of Section 13, Sub-section (1) and relevant part of Sub-section (2) of Section 18, Sub-section (3) of Section 18 and Section

Indian Tea Packeting Industries and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Subject : Excise

Reported in : 1988(18)ECC180

he wanted to establish such intention, on a reference to the provisions of Central Excise and Salt (Amendment) Act, 1953, according to which 'tea' includes all varieties of the product known commercially as tea, and also includes green … was leviable under package tea and there was no separate duties leviable for manufactured tea and package tea. Section 3 of the said Act was and still is the charging section and deals with duties specified in … It should also be noted that by an application for amendment dated 13th September, 1984, the said firm further alleged that in view of their

M/S. Tandon Brothers Vs. State of West Bengal and ors.

Court : Supreme Court of India

Subject : Property

Acts : West Bengal Estate Acquisition Act, 1953 - Sections 3, 5 and 6(3); Defence of India Act, 1962 - Sections 29; Constitution of India - Article 226; Civil Rules, 1974 - Rule 4171; Civil Rules, 1968 - Rule 6128; Requisition and Acquisition of Immovable Property Act, 1952 - Sections 7(1); Central Government Act

Reported in : AIR2001SC1866; JT2001(4)SC454; 2001(3)SCALE197; (2001)5SCC664; [2001]2SCR960

On the factual score it appears that on 1st November, 1962, a notice under West Bengal Estate Acquisition Act, 1953 was issued intimating thereunder that lands measuring more or less 4959.27 acres comprising the Tea Estate have vested … or less 4959.27 acres comprising the Tea Estate have vested in the State Government free from encumbrances under Section 5 of the West Bengal Estate Acquisition Act, 1953. While some submissions though advanced before the Court in … 3 of the recommendation of the Advisory Committee dated 29th March, 1973.' 13. The narration above from the judgment undoubtedly makes an interesting reading but

Oil India Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Other TaxesConstitution

Acts : Assam Taxation (on Specified Lands) (Amendment) Act, 2004; Assam Taxation (on Specified Lands) Act, 1990 - Sections 3, 4, 5 and 6; Oil Fields (Regulation and Development) Act, 1948; Government of India Act, 1935; Mines and Minerals (Regulation and Development) Act, 1948 - Sections 5, 6 and 6(2); Mines and Minerals (Regulation and Development) Act, 1957 - Sections 3, 9 and 32; Oil Industry (Development) Act, 1974; West Bengal Primary Education Act, 1973; West Bengal Rural Employment of Production (Amendment) Act, 1976; West Bengal Taxation Laws (2nd Amendment) Act, 1989; Tea Act, 1953; Cess Act, 1860; Petroleum and Natural Gas Rules, 1959 - Rules 4 and 13; Constitution of India - Articles 14, 32 and 301;

of cess. Tea estate, as a separate category of land, is a valid classification;(vii) the fact that the Tea Act, 1953 empowers the Central Government to levy a duty or cess upon tea or tea leaves for the purposes … terms of such a licence or lease apart from licence/case fee. Rule 13 contemplates payment of dead rent at the rate prescribed which is to … for purposes ancillary thereto as well as any land held for the purposes of obtaining or extracting coal. Section 3, which is the charging section, empowers and authorises the levy of a tax in respect of specified

Parwatibai Vasudeo Abhyankar Vs. Shridhar Nagesh Kapre

Court : Mumbai

Subject : Tenancy

Reported in : (1958)60BOMLR1175

was re-affirmed by the Court in a subsequent case Minnesota v. National Tea Co (1940) 309 U.S. 551 : 84 Law ed. It was, therefore, … Lodging House Rates Control Act, 1947, by the Bombay Rents, Hotel and Lodging House Rates Control (Second Amendment) Act, 1953, relates back to the date upon which the original Act was passed.; The plaintiff under a sale-deed acquired … 1947), Section 13(2) - Bombay Rents, Hotel and Lodging House Rates Control (Second Amendment) Act (Bom. LXI of 1953), Section 9(2)--Effect of Act LXI of 1953 upon proviso in Explanation to Section 13(2) of Act XLVII of 1947--Plaintiff

Prabhudas Kishoredas Tobacco Products Ltd. and anr. Vs. State of Madhy ...

Court : Madhya Pradesh

Subject : ConstitutionOther Taxes

Acts : Madhya Pradesh Municipalities Act, 1961 - Sections 341 and 341(1); Constitution of India - Articles 21, 246(1) 301 and 304; Tobacco Board Act, 1975; Tobacco Cess Act, 1975

Reported in : 1995(0)MPLJ876

232 and Khyerbari Tea Co. Ltd. v. State of Assam, AIR 1964 SC 925 were dealing with the Tea Act, 1953, in which there was a similar provision regarding regulation and declaration of expediency of control by the Union.20. … and Branch at Damoh and factory at Hindoria.4. The respondent No. 2 is Notified Area Committee constituted under Section 344 of the M.P. Municipalities Act. The State of Madhya Pradesh issued a notification imposing Terminal Tax under … to State of U.P. v. Synthetics and Chemicals Ltd., (1991) 4 SCC 139, in which case the Supreme Court had considered the legislative competence of

Duncans Industries Ltd. Vs. A.j. Agrochem

Court : Supreme Court of India

Subject : Land Acquisition

gardens, the Central Government vide notification dated 28.01.2016, in exercise of its power under Section 16E of the Tea Act, 1953 has taken over the control of 7 tea gardens. 2.2 That the respondent is an operational creditor of … for, and governed by, the Companies Act. It is submitted that, on the other hand, initiation of corporate 13 insolvency resolution process is provided for, and governed by, the Insolvency and Bankruptcy Code, 2016. It is submitted