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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 … tea industry including the tea trade and has also imposed a cess on tea produced in India under Section 25. The learned Judges observed: 'it appears to us that the impugned legislation is also void for want of

Commissioner of Central Excise, CochIn Vs. Tata Tea Ltd.

Court : Supreme Court of India

Subject : ExciseFood Adulteration

Acts : Tea Act, 1953 - Sections 3 and 25; Prevention of Food Adulteration Rules, 1955; Tea Waste (Control) Order, 1959; Central Excise Act, 1944

Reported in : AIR2002SC2046; 2002(142)ELT3(SC); JT2002(4)SC484; (2002)9SCC17; [2002]3SCR730; 2002(5)WLN734

tea' manufactured and exported by the respondent is liable for levy of cess under Section 25 of the Tea Act, 1953.2. The respondent is engaged in the manufacture of 'instant tea'. Show cause notices were issued to the respondent

Commissioner of Central Excise Vs. Tata Tea Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Tea Act, 1953 - Sections 3 and 25

Reported in : AIR2002SC2046A; 2002(81)ECC225; 2002(2)KLT270(SC); [2002]128STC331(SC)

tea' manufactured and exported by the respondent is liable for levy of cess under Section 25 of the Tea Act, 1953. 2. The respondent is engaged in the manufacture of 'instant tea'. Show cause notices were issued to the

Paresh Chandra Chatterjee Vs. the State of Assam and anr.

Court : Supreme Court of India

Subject : Property

Acts : Assam Land (Requisition and Acquisition) Act, 1948 - Sections 23, 24 and 25; Constitution of India - Articles 31(2) and 372; Government of India Act, 1935; Tea Act of 1953 - Sections 2 and 15(1); Land Acquisition Act, 1894 - Sections 23

Reported in : AIR1962SC167; [1962]3SCR88

(2) and 372 of Constitution of India, Government of India Act, 1935, Sections 2 and 15 (1) of Tea Act, 1953 and Section 23 of Land Acquisition Act, 1894 - petitioner owns tea estate - out of total area … provisions of that Chapter apply to a reference in respect of compensation for requisition. Sections 23, 24 and 25 lay down the principles for ascertaining the amount of compensation payable to a person whose land has been

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 … grant or creation of mineral rights. Section 9 empowers the Central Government to fix the rate of royalties. Section 25 deals with the recovery of unpaid rent, royalty and tax as arrears of land revenue; and c. The

Mahanadi Coalfields Ltd. and anr. Vs. State of Orissa and ors.

Court : Orissa

Subject : Other Taxes

Acts : Orissa Rural Employment, Education and Production Act, 1992; Constitution of India - Articles 14 and 285; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 9A; Orissa Cess Act - Sections 2; Coal-bearing Areas (Acquisitiion and Development) Act, 1957 - Sections 10, 11 and 11(1); Sale of Goods Act, 1930 - Sections 64A

Reported in : AIR1994Ori258; 1995(I)OLR544

would be pertinent. It may be noted that Parliament had made a declaration in Section 2 of the Tea Act, 1953 that it was expedient in the public interest that the Union should take under its control the tea … Legislature. The Privy Council held ;--'Their Lordships see no reason to doubt that, by virtue of Section 91, Sub-section (25), the legislature of the Dominion is invested with exclusive authority in all matters which directly concern the rights,

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 … the State Legislature on a matter enumerated in List III (Concurrent List) as would be clear from Article 254 (2) of the Constitution. Alternatively, Mr. Chakravorty submitted that the impugned Ordinance and the impugned Act are hit

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 … 13, Sub-section (1) and relevant part of Sub-section (2) of Section 18, Sub-section (3) of Section 18 and Section 25 areextracted and reprodused as under:"13. Power of Central Government to make rules in respect of minerals. -(1) The

Collector of C. Ex. Vs. Tata Tea Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(101)ELT37TriDel

which it was stated that no cess is to be collected for the Tea Waste as defined under Section 25 of the Tea Act, 1953. He, therefore, prays that the appeals be dismissed.4. Heard both sides. In these … since it is not specifically exempted under the Central Excise Rules, 1944.Cess on tea is leviable under the Tea Act, 1953 and the definition of tea includes tea waste also. The Revenue further contended that since no Notification under

Collector of Central Excise Vs. Twyford Estate

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(101)ELT95TriDel

I am directed to say that no cess is to be collected on 'tea waste' as defined under Section 25 of the Tea Act, 1953. 4. Please acknowledge receipt of this Circular. Yours faithfully The instructions issued by … since it is not specifically exempted under Central Excise Rules, 1944. The cess on tea is leviable under Tea Act, 1953. The contention of the Revenue is also that the tea includes tea waste also which will specifically come