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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 … (2) of Section 18 provides illustrations of some of the matterswhich are to be governed by such rules. Section 21 provides for penalties.The 1957 Act is a complete code providing for regulation of mine andmineral development including the

Ben Gorm Nilgiri Plantations Co., Coonoor and ors. Vs. Sales Tax Offic ...

Court : Kerala

Subject : Commercial

Acts : Constitution of India - Article 286(1)

Reported in : AIR1962Ker243

learned counsel for the petitioners in Groups 'B' and 'C' respectively, contended that under the provisions of the Tea Act, 1953 -- Central Act 29/1953, the various petitioners are entitled to obtain an export quota license and it is … 1958-59, as also the provisional assessment for 1960-61.6. The petitioners in the 21 Original Petitions coming under Group 'C' are represented by their learned counsel … take place in the course of the export of the goods out of the territory of India, in Section 5(1) of the Act, it is provided:'A sale or purchase of goods shall be deemed to take place

R. Dharuman and Another Vs. the Union of India, Rep by Its Secretary t ...

Court : Chennai

Subject : Land Acquisition

to direct the first respondent to exercise power under subsection (1) & (2) of Section 30 of the Tea Act, 1953 to fix the minimum price of green tea leaf payable to the petitioners being small tea growers in … contended that there are about 17 INDCO Tea Factories. Out of 65 thousand small tea growers only about 21 thousand are the members of these INDCO Tea Factories and they depend upon bought leaf tea factories, numbering

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 … fund to be called the Insolvency and Bankruptcy Fund of India for the purposes specified in the Code. 21 4. The Code seeks to provide for amendments in the Indian Partnership Act, 1932, the Central Excise Act,

Salonah Tea Co. Ltd. and ors. Vs. Superintendent of Taxes, Nowgong and ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 226; Limitation Act, 1963 - Schedule - Article 113; Assam Taxation (on Goods Carried by Road or Inland Waterways) Act, 1961 - Sections 7(2), 16 and 23

Reported in : AIR1990SC772; [1988]173ITR42(SC); 1987(2)SCALE1435; (1988)1SCC401; [1988]2SCR474; [1988]69STC290(SC)

was first enacted. This Court struck down the Act as ultra vires the Constitution of India. See Atiabari Tea Co. Ltd. v. State of Assam : [1961]1SCR809 . On 6th of April, 1961 a new Act passed … claimants in that case contended that they did pay taxes under Section 21(4) of the Bombay Sales Tax Act, 1953 which was ultra vires on the particular ground on which it was struck down by this Court. On

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

List II or III had been brought to its notice and further that, under Section 2 of the Tea Act, 1953, control over the tea industry had been assumed by Parliament within the meaning of Entry 54 of List … a notification dated 20.11.85 enhancing the rate at 300% on the amount of royalty of iron ore w.e.f. 21.6.85 in respect of mines other than those in which the ore is extracted manually. Other notifications were also

Daya Singh Lahoria Etc. Vs. Union of India and ors. Etc.

Court : Supreme Court of India

Subject : Criminal

Acts : Terrorist and Disruptive Activities (Prevention) Act, 1987 - Sections 18; Extradition Act, 1962 - Sections 2 and 21; Fugitive Offenders Act, 1881; Constitution of India - Article 7

Reported in : AIR2001SC1716; 2001(1)ALD(Cri)828; 2001(2)ALT(Cri)142; 2001CriLJ2188; JT2001(5)SC31; 2001(3)SCALE370; (2001)4SCC516; [2001]3SCR1; 2001(2)LC1002(SC)

Fort Cochin. They were conducted by brokers of tea. The sales were in conformity with the provisions of Tea Act of 1953. The Sales-tax Officer assessed the appellants to pay sales tax on transactions of sale of tea … the offences other than the offences mentioned in the extradition order as that would be a contravention of Section 21 of the Extradition Act as well as the contravention of the provisions of the International Law and the

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 … State Legislature. Mr. Chakravorty submitted that since the power of the Governor to make an Ordinance under Article 213 of the Constitution is co-extensive with the power of the State Legislature to make law, the impugned Ordinance

The Hilla Tea Estates and Industries Ltd. and Anothers Vs. State of We ...

Court : Kolkata

Subject : Property

Acts : Calcutta High Court (Appellate side), Rules - Rule 16;; West Bangal Estates Acquisition Act, 1954 - Sections 6(3), 6(5) and 10(2);; West Bangal Estate Acquisition Rules, 1954 - Rule 4;; West Bengal Estates Acquisition Act, 1953 - Sections 4, 5, 6, 6(1), 10(5) and 42(2);; Tea Act, 1953;; Constitution of India - Article 226;; Code of Civil Procedure (CPC) 1908 - Section 151 - Order 39, Rule 2(3)

Reported in : AIR1993Cal236

deponent, the corrct position was subsequently ascertained on holding necessary enquiry and verification of returns filed under the Tea Act, 1953 by the Hilla Tea Estate Joint Council of Management through its acting Manager and the said returns admittedly … of the petitioner No. 1, as a lessee and/ or intermediary therein, by reason of the provisions of Sections 6 and 10(5) of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act … act under Section 10(2) of the said Act as pleaded in paragraph 21, whereupon, Rule was issued by Amiya Kumar Mookerjee, J. (as His Lordship

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

segment.309. The other issue in Goodricke (supra) was the effect of the declaration in Section 2 of the Tea Act 1953 on the competence of the State legislature to levy the land cess. Parliament had enacted the Tea Act … mineral concession granted in contravention of 129 PART H the provisions of the MMDR Act is void.277 Moreover, Section 21 entails penal sanctions for contravention of Section 4; b. The Central Government prescribes the fiscal exactions (such as