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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 … Act applicable in the matter of levy and collection of the duty of excise levied under Sub-section (1). Section 26 says that out of the duty of excise collected under Section 25 appropriate amounts shall be made over

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 … excluded from his turnover. It is not necessary to refer to Sub-clauses (i) to (iv) of Section 2(k). Section 26, which makes provision, for not levying tax in certain cases, in so far as it is material for

S. Samuel, M.D., Harrisons Malayalam and anr. Vs. Union of India (Uoi) ...

Court : Supreme Court of India

Subject : Constitution

Acts : Tamil Nadu Scheduled Articles (Prescription of Standards) Order, 1977; Essential Commodities Act, 1955 - Sections 2, 3, 3(1), 3(2) and 5; Drugs and Cosmetics Act, 1940 - Sections 3; Tea Act, 1953 - Sections 2; Food Hoarding Order, 1917

Reported in : AIR2001SC218; JT2003(8)SC413; (2004)1SCC256; [2003]134STC610(SC)

under Clause (a). The declaration contemplated by Clause (a) is available as made by Section 2 of the Tea Act, 1953 (No. 29 of 1953) which came into force on 1st April, 1964. It provides - 'it is hereby … State Government shall authorize only an officer of Government.' (underlining by us) 8. It appears that on September 26, 1990, the Competent Officer under the Order visited the godown of the petitioners at Vedapatty in Coimbatore and

Abharan Chandra Saha Vs. Sanat Kumar Sen

Court : Kolkata

Subject : TenancyCivil

Acts : Tenancy Law; ;West Bengal Estates Acquisition Act, 1954 - Sections 6, 6(2) and 59; ;West Bengal Estates Acquisition Rules, 1954 - Rule 4; ;Bengal Tenancy Act, 1885 - Section 26F; ;West Bengal Estates Acquisition Act, 1953

Reported in : AIR1964Cal460,68CWN574

the date of vesting - (a) if it is agricultural land, other than the land comprised in a tea garden, on the same terms and conditions as an occupancy raiyat under the Bengal Tenancy Act, 1885; Provided … of a tenancy held directly under the State after the vesting under Chapter VI of the Estates Acquisition Act 1953.'The interpretation of the expression 'same termsand conditions' which Mr. Mukherjee contended for in this Rule, was, however, not … became entitled to exercise his right of pre-emption against the sale, under Section 26-F of the Bengal Tenancy Act Since admittedly no notice under Section

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 … on the power of the State Legislatures to impose taxes onmineral rights.Power to tax not a residuary powerArticle 265 mandates - no tax shall be levied or collected except byauthority of law. The scheme of the Seventh

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 … the impugned Memos bearing Nos. 189(2)/Tdated 27th April, 1976, No. 234/T dated 26th May, 1976 and No.289/T dated 29th September 1977, as pleaded in paragraph

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 … when noted by this Court in its earlier decision in Innoventive Industries Ltd. (supra), in paragraphs 25 and 26 in the case of Swiss Ribbons Pvt. Ltd. (supra), this Court has referred to the Statement of Objects

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 … and small tea growers/tea suppliers to follow the guidelines issued earlier vide Tea Board's OM No.12(23)/ LC/2003/XII/4123 dated 26.03.2004 and OM NO.12(23)/LC/2004/VIII/50 dt 5/6.4.2004." 11. The petitioners not satisfied with the decision taken by the Tea Board

Paschimbanga Bhumijibi Krishak Samiti and ors. Vs. State of West Benga ...

Court : Kolkata

Subject : CivilProperty

Acts : West Bengal Land Reforms Act, 1955 - Sections 2(7), 2(10), 14M(6), 14P, 14P(1), 14Q, 14Q(1), 14Q(2), 14Q(3), 14SS, 14T, 14T(4), 14T(5), 14T(8), 14T(9), 14U, 14U(4) and 17Q(3); ;West Bengal Land Reforms (Amendment) Act, 1981 - Sections 4(4), 4(5) and 26; ;West Bengal Land Reforms (Amendment) Act, 1986; ;West Bengal Land Reforms (Amendment) Act, 1991 - Sections 17(2) and 30; ;West Bengal Estates Acquisition Act, 1954 - Sections 4, 5 and 6; ;Constitution of India - Articles 14, 19, 20, 25, 26, 31A, 31A(1), 31B and 31C; ;Constitution of India (66th Amendment) Act, 1991; ;Constitution of India (78th Amendment) Act, 1995; ;Urban Ceiling Act

Reported in : (1996)2CALLT183(HC),100CWN900

which is held for purposes connected with the cultivation or manuiacture of tea, and(d) land vested in, or in possession of the Stale Government in … appeals, the legislative history of the relevant Acts may be noticed. The State enacted West Bengal Estate Acquisition Act, 1953 (being West Bengal Act No. 1 of 1954) to provide for acquisition of Estates, rights of inter-mediaries therein … Sub-section(5) thereof being consequential to Sub-section (4), Sub-section (5) of 14T of the Principal Act as amended by Section 26 of the 1981 Amending Act, Section 14SS of Principal Act inserted by Section 1991 Amending Act and Section

The Kannan Devan Hills Produce Vs. the State of Kerala and anr.

Court : Supreme Court of India

Subject : Property

Acts : Kannan Devan Hills (Resumption of Lands) Act, 1971 - Sections 9; Tea Act, 1953; Constitution of India - Articles 31-A and 32

Reported in : AIR1972SC2301; 1972(0)KLT377(SC); (1972)2SCC218; [1973]1SCR356

impossible. No such question arises now.39. Coming now to the question of repugnancy : The object of the Tea Act, 1953, is to provide for the control by the Union of the tea industry, including the control, in pursuance … object is to resume agricultural lands for their distribution for cultivation and purposes ancillary thereto.Plantation' is denned in Section 2(f) of the impugnedAct. 'Plantation' means any land used by a person principally for the cultivation of tea,