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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 … textiles; (iva) drugs; Explanation.- In this sub-clause, 'drugs' has the meaning assigned to it in Clause (b) of Section 3 of the Drugs and Cosmetics Act, 1940 (23 of 1940) (v) foodstuffs, including edible oilseeds and oils; (vi)

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 … May, 1976 and No.289/T dated 29th September 1977, as pleaded in paragraph 31 hereof.' 2. Thereafter, in 1979, the writ petition appeared in the Court

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 … The reply of the respondent was that 'instant tea' was not 'tea' falling within the definition of Section 3(n) of the Act and that the show cause notices issued were patently illegal. The Assistant Commissioner confirmed the

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 … 1989, impugned herein.6. Section 2 of the impugned Act contains amendments to West Bengal Primary Education Act while Section 3 sets out the amendments to West Bengal Rural Employment and Production Act, 1976. As mentioned hereinbefore, it would

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 … Act') as well as by the Sugarcane (Control) Order, 1966 and Sugar (Control) Order, 1966 both issued under Section 3 of the Essential Commodities Act, 1950(hereinafter referred to as the 'Essential Commodities Act') and also under the provisions

Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court : Chennai

Subject : Constitution

Acts : Tea Act, 1953 - Sections 30(3) and (5); Constitution of India - Articles 14, 19, 245, 301 and 302; Tea (Marketing Control) Order, 1984 - Sections 17; Indian Partnership Act; Tea Board Act, 1949 - Sections 2 and 10; A.P. (Agricultural Produce and Livestock) Markets Act; The Tea (Distribution and Export) Control Order, 1957; The Tea Waste (Control) Order, 1959; Essential Commodities Act, 1955 - Sections 3

Reported in : AIR1994Mad283

1444 of 1986 has been filed by the 1st appellant for a declaration that Section 30(3) of the Tea Act, 1953 (hereinafter referred to as the Act), is null and void. In W.P. No. 1443 of 1986 the prayer

Cargola Tea Co. (P) Ltd. Vs. Ghanashyamlal Agarwala and ors.

Court : Kolkata

Subject : Property Service

Acts : Tea Act, 1953 - Section 3;; Industries (Development and Regulation) Act, 1951- Sections 16A(2), 16A(3)(F) and 16D(3);; Transfer of Property Act, 1882 - Sections 16 and 116;; Constitution of India - Article 226

Reported in : AIR2000Cal174,(2000)1CALLT97(HC)

argued on behalf of the respondent Ghanashyamlal Agarwal that the owner as defined In section 3K of the Tea Act, 1953 includes with reference to a tea estate or garden or sub-division thereof, the possession of which has been … payable by the company to him.10. The learned counsel on behalf of the appellants have uniformly argued that section 3 of the Tea Act which is the definition of section specifically says; 'in this Act, unless the context

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 … essential to the needs Of the economy of the State and for matters connected therewith and incidental thereto'. Section 3 of the impugned Act provides for takeover of the management of the undertakings of tea companies in relation

Oil India Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Other TaxesConstitution

Acts : Assam Taxation (on Specified Lands) (Amendment) Act, 2004; Assam Taxation (on Specified Lands) Act, 1990 - Sections 3, 4, 5 and 6; Oil Fields (Regulation and Development) Act, 1948; Government of India Act, 1935; Mines and Minerals (Regulation and Development) Act, 1948 - Sections 5, 6 and 6(2); Mines and Minerals (Regulation and Development) Act, 1957 - Sections 3, 9 and 32; Oil Industry (Development) Act, 1974; West Bengal Primary Education Act, 1973; West Bengal Rural Employment of Production (Amendment) Act, 1976; West Bengal Taxation Laws (2nd Amendment) Act, 1989; Tea Act, 1953; Cess Act, 1860; Petroleum and Natural Gas Rules, 1959 - Rules 4 and 13; Constitution of India - Articles 14, 32 and 301;

of cess. Tea estate, as a separate category of land, is a valid classification;(vii) the fact that the Tea Act, 1953 empowers the Central Government to levy a duty or cess upon tea or tea leaves for the purposes … for purposes ancillary thereto as well as any land held for the purposes of obtaining or extracting coal. Section 3, which is the charging section, empowers and authorises the levy of a tax in respect of specified lands

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 … of the goods into or export of the goods out of the territory of India.' Notwithstanding the charging Section 3, Section 26(1)(a)(ii) referred to above, provides for exemption from taxation of sales or purchases taking place in the