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Cargola Tea Co. (P) Ltd. Vs. Ghanashyamlal Agarwala and ors.

Court : Kolkata

Subject : Property Service

Acts : Tea Act, 1953 - Section 3;; Industries (Development and Regulation) Act, 1951- Sections 16A(2), 16A(3)(F) and 16D(3);; Transfer of Property Act, 1882 - Sections 16 and 116;; Constitution of India - Article 226

Reported in : AIR2000Cal174,(2000)1CALLT97(HC)

Industries (Development & Regulation) Act, 1951 In the Tea Act, 1953 by virtue of section 16D(3) read with section 16A(2). Section 16A is the definition section for the provisions under Chapter 3 and section 3F of the said … argued on behalf of the respondent Ghanashyamlal Agarwal that the owner as defined In section 3K of the Tea Act, 1953 includes with reference to a tea estate or garden or sub-division thereof, the possession of which has been

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 … undertakings or tea units by the Central Government in certain circumstances. Section 16A(e) defines 'tea undertaking' as an undertaking engaged in the production or manufacture, … 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 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 … relating to management or control of tea undertakings or tea units by the Central Government in certain circumstances. Section 16A contains definitions for the purpose of the said Chapter III A. Section 16B empowers the Central Government to

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 … or control of tea undertakings or tea units by the central government in certain circumstances. The chapter contains Section 16A to Section 16N. We have referred at an earlier stage to the provisions of Sections 16B, 16C and

Yogesh Trading Co., Kotachery Vs. the Intelligence Officer of Sales Ta ...

Court : Kerala

Subject : Sales TaxConstitution

Acts : Constitution of India - Articles 14, 19(1), 246, 301 and 304; Kerala General Sales Tax Act, 1963 - Sections 29, 29(3), 29(4) and 29(5); Kerala General Sales Tax Rules - Rule 35, 35(5) to 35(12) and 35(15)

Reported in : AIR1970Ker218; [1970]26STC45(Ker)

flow of trade or the movement part of the trade, would come into clash with it. (vide Atiabari Tea Co. Ltd. and Khyerbari Tea Co. Ltd. v. The State of Assam, AIR 1961 SC 232.) The principle … Bench, as they raise certain important questions regarding the vires of Section 29 of the Kerala General Sales-tax Act 1963 (hereinafter referred to as the Act), and Rule 35 framed thereunder. The question has, in a way, … the Supreme Court referred to the report of the Taxation Enquiry Commission, 1953-54 which had pointed out the deleterious effects of smuggling; and then observed:'If