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The Belsund Sugar Co. Ltd. Vs. the State of Bihar and ors. Etc.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 2(1), 3(1) 4, 5, 7, 12, 13, 15, 18, 25, 27, 28, 29, 31, 32, 39, 40, 42, 43, 44, 46, 48, 49, 50(1), 51, 52 and 58 - Rule 82; Bihar Sugarcane(Regulation of Supply & Purchase) Act, 1981; Bihar Agricultural Produce Markets Rules, 1975; Sugar(Control) Order, 1966; Sugar(Packing & Marking) Order, 1970; Sugar(Restriction on Movement) Order, 1970; Indian Contract Act, 1872 - Sections 72; Constitution of India - Articles 19(1), 132(1), 133(1), 142, 145 and 254(1); Industries(Development and Regulation) Act, 1951; Rice Milling Industry(Regulation) Act, 1958 - Sections 6(1); Tea Act, 1953 - Sections 30(1); Essential Commodities Act, 1955 - Sections 3; Bihar Molasses(Control) Act, 1947; Bihar Sugarcane Act, 1979 - Bihar Sugarcane

Reported in : AIR1999SC3125; 1999(4)ARBLR502(SC); 1999(3)BLJR2191; JT1999(5)SC422; 1999(4)SCALE516; (1999)9SCC620; [1999]Supp1SCR146

the purchase and sale of tea were governed by the comprehensive provisions of the Central Act, namely, the Tea Act, 1953, the said Act would wholly govern transactions of purchase and sale of tea by the appellant and to … occasion for the authorities functioning under the Market Act for demanding any market fee from the appellants under Section 27 of the Market Act. It was also contended in further support of this submission that the Sugarcane Control

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 … time to time. Section 26A empowers the Central Government to make grants or loans to the Tea Board. Section 27 provides for the Constitution of Tea Fund to which all the monies including the duty of excise levied

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 … or any further steps pursuant to the impugned Memos bearing Nos. 189(2)/Tdated 27th April, 1976, No. 234/T dated 26th May, 1976 and No.289/T dated 29th

Manindra Nath Mukherjee Vs. Asst. Controller of Estate Duty

Court : Kolkata

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Section 12 and 12(1)

Reported in : [1983]140ITR476(Cal)

that the estate of the deceased has rightly been assessed to estate duty under Section 12 read with Section 27 of the Estate Duty Act, 1953 '2. During the estate duty assessment proceedings the Asst. Controller found that … declares that whatever money he will earn from Ananda-moyee Agency Ltd., Dilkhusa Tea Co. Ltd., Bijli Dooars Tea Co. Ltd. and Sydley Dooars Tea Co. … Sabyasachi Mukharji, J.1. In this reference under Section 64(1) of the E.D. Act, 1953, the following question has been referred to this court for an answer:' Whether, in the facts and circumstances

Bombay Burmah Trading Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)(123)ECC375

be taken into account for calculating Education Cess.5. That Cess on Tea, leviable under Section 25 of the Tea Act, 1953, is a levy by the Central Government in the Ministry of Commerce has been established by ld. Counsel … Government in the Ministry of Commerce has been established by ld. Counsel by citing Notification S.O.250 (E) dated 27.3.1997, which is a Notification issued by the Ministry of Commerce fixing the rate of cess leviable on various

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 … for each tea estate in course of the said Certificate Proceedings and the said sales were confirmed on 27-7-87. The petitioners have challenged the said Ordinance and the Act and the said sales of their tea estates

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 … to point to the act of assembly whichauthorizes the imposition of the tax claimed." (para 122 at p. 278).Justice G.P. Singh in Principles of Statutory Interpretation (EighthEdition, 2001) while dealing with general principles of strict constructionof taxation

M/S. Tandon Brothers Vs. State of West Bengal and ors.

Court : Supreme Court of India

Subject : Property

Acts : West Bengal Estate Acquisition Act, 1953 - Sections 3, 5 and 6(3); Defence of India Act, 1962 - Sections 29; Constitution of India - Article 226; Civil Rules, 1974 - Rule 4171; Civil Rules, 1968 - Rule 6128; Requisition and Acquisition of Immovable Property Act, 1952 - Sections 7(1); Central Government Act

Reported in : AIR2001SC1866; JT2001(4)SC454; 2001(3)SCALE197; (2001)5SCC664; [2001]2SCR960

On the factual score it appears that on 1st November, 1962, a notice under West Bengal Estate Acquisition Act, 1953 was issued intimating thereunder that lands measuring more or less 4959.27 acres comprising the Tea Estate have vested … or less 4959.27 acres comprising the Tea Estate have vested in the State Government free from encumbrances under Section 5 of the West Bengal Estate Acquisition Act, 1953. While some submissions though advanced before the Court in

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

thereunder: These acts include:1. The Indian Forests Act, 1927.2. The Coffee Act, 1942.3. The Rubber Act, 1947.4. The Tea Act, 1953.5. The Wildlife (Protection) Act, 1980.6. The Forest (Conservation) Act, 1980.7. The Spices Board Act, 1986.8. The Biological … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … 3795, 7042, 34524, 30930 and 18134 of 2006 W.P(C) Nos.29245, 22661, 29466, 27296, 32740, 32767, 36454, 29199, 14064, 34575, 25801, 12594, 14298, 2871, 8127, 1006,

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 … suffered some injuries, though superficial Held, His use of gun only for that purpose cannot be covered under Section 27. Sections 7 and 5(1) are not attracted. Accused thus, entitled to acquittal of offence under Section 27.INDIAN PENAL