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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 … order under sub-section (3) of Section 6 or from the date of the determination of the rent under Section 42, whichever is later. 62. Rule 4 of the West Bengal Estates Acquisition Rules, which has been framed under

State of West Bengal Vs. Singell Tea and Agricultural Industries Limit ...

Court : Supreme Court of India

Subject : Tenancy

Acts : West Bengal Estates Acquisition Act, 1953 - Sections 42(2) and 44(3); West Bengal Estates Acquisition Rules, 1954; Code of Civil Procedure (CPC) - Sections 115 - Order 41, Rule 19; Transfer of Property Act - Sections 106; Constitution of India - Articles 226 and 227

Reported in : JT1993(3)SC743; 1993(2)SCALE388; (1993)2SCC678; [1993]2SCR879

same are disposed of by one single order.2. The respondent Messers Singell Tea and Agricultural Industries Limited, a private limited company incorporated under the Companies … was also impleaded as a party respondent.3. The State of West Bengal enacted The West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as 'The Act') to provide for the State acquisition of estates, of rights of intermediaries … the same was a freehold land and the Revenue Officer had no jurisdiction to assess the rent under Section 42(2) of the Act. The Revenue Officer rejected the contentions of the Company and passed two orders fixing the

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, … is a law dealing with entry 18 of List II and entry 42 of List III. Entry 18 reads :Land, that is to say, rights

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 … thisreason that it was held that the power to legislate in respect of inter-state trade and commerce (Entry 42, List I, Schedule 7) did not carry withit the power to tax the sale of goods in inter-state

Commissioner of Income-tax Vs. Teesta Valley Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : West Bengal Estates Acquisition Act, 1953 - Section 4

Reported in : [1991]187ITR657(Cal)

West Bengal in respect of the agricultural lands forming part of such tea estates.5. Under Sub-section (2) of Section 42 of the West Bengal Estates Acquisition Act, 1953, which was inserted by the Amendment Act, 1964, it was, … 1975.4. By a notification issued by the State Government under Section 4 of the West Bengal Estates Acquisition Act, 1953, agricultural lands forming part of different tea gardens situated throughout the State of West Bengal vested in the

Commissioner of Income-tax Vs. Jute and Stores Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;West Bengal Estates Acquisition Act, 1953 - Section 4

Reported in : [1993]200ITR411(Cal)

West Bengal in respect of the agricultural lands forming part of such tea estates.5. Under Sub-section (2) of Section 42 of the West Bengal Estates Acquisition Act, 1953, which was inserted by the Amendment Act, 1964, it was, … Bengal.4. By a notification issued by the State Government under Section 4 of the West Bengal Estates Acquisition Act, 1953, agricultural lands forming part of different tea gardens situated throughout the State of West Bengal vested in the

Tata Tea Limited Vs. Commissioner of Central Excise

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

Subject : MRTP

Reported in : (1999)(63)ECC364

by the appellants is liable for levy of cess in terms of the provisions laid down under the Tea Act, 1953. The definition of Tea under Section 3(n) of the Tea Act is as follows -.- "Tea means the … tea for export may contain added flavour under proper label declaration as provided in sub-rule (y) of Rule 42 : Provided further that the tea used in the manufacture of flavoured tea shall conform to the standards

Manipur Tea Co. Pvt. Ltd. Vs. Collector of Hailakandi

Court : Supreme Court of India

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 4(1), 18, 23(1) and 28; West Bengal Estate Acquisition Act, 1953 - Sections 42; Assam Land Acquisition Act and Assessment Ordinance, 1989

Reported in : AIR1997SC1779; JT1996(11)SC535; 1997(1)SCALE221; (1997)9SCC673; [1996]Supp10SCR108

the paddy fields. In that behalf, reliance was placed upon Section 42 of the West Bengal Estate Acquisition Act, 1953 and similar provision in Assam Land Acquisition Act and Assessment Ordinance, 1989, as applicable, to show that the … published on 5.9.1981, 219.1982, 23.9.1982 and 24.9.1982 acquiring 123 Bighas 11 Cottahs and 13 Chittaks of the appellants' tea Estate for laying Railway tracks. The Collector by his award dated March 19, 1985 and also by another

Dutta and Associates and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Property

Acts : Constitution of India - Article 226; ;Transfer of Property Act, 1882 - Sections 106, 111 and 116

Reported in : AIR1982Cal225

Tea Garden concerned which had vested in the State under Section 4 of the W. B. Estates Acquisition Act, 1953. In the circumstances, alleged transfer of the Tea Garden by the recorded tenants to the petitioner is void … of land was retainable by the tea garden for its purpose. The rent under Sub-section (3) of S, 42 of the West Bengal Estates Acquisition Act for the aforesaid area declared retainable was determined on 18-9-74 at

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 … It was further contended that once the State of Bihar in exercise of its power of exemption under Section 42 of the Market Act had exempted the appellant-sugar factories from applicability of Section 18 of the Market Act,