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Goodricke Group Ltd. and ors. Vs. State of W.B. and ors.
Supreme Court of India
Nov-25-1994
Constitution
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)
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 … take over a tea undertaking or a tea unit without ordering a prior investigation, in certain specified circumstances. Section 16F specifies the powers of the central government where it takes over the management of a lea undertaking/tea unit
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