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State of Assam and anr. Vs. D.C. Choudhuri and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 19(1), 19(2), 20(4), 30 and 43(2)

Reported in : AIR1970SC2057; [1970]76ITR706(SC); [1970]1SCR780

be first stated. D.C. Choudhuri and S.C. Dutt petitioners in four of the writ petitions owned the Martycherra Tea Estate in the district of Cachar which they had purchased on January 1, 1948. They sold this Estate … purchased on January 1, 1948. They sold this Estate on July 9, 1953. From January 1, 1948 to July 9, 1953 they carried on the … three years of the end of that financial year. In this connection it may also be remembered that Section 43(2)(a) of the Act confers a valuable right on the assessee in the matter of choosing the forum for

The Tea Trading Corporation of India Vs. Pashok Tea Company Ltd. and o ...

Court : Kolkata

Subject : Civil

Acts : Tea Act, 1953 - Section 16E

Reported in : AIR1980Cal282,85CWN8

clear from the said order that the power was exercised by the President under Section 16E of the Tea Act, 1953, Section 16E along with the other sections were introduced into the Tea Act by (Amendment) Act, 1976. The petitioner … was also made by the agreement dated the 28th February, 1973 under which the overdraft facilities of Rs. 43 lakhs were given by the said Bank. It is stated that apart from the said overdraft facilities, no

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 … and Ors. and Orissa Cement Cement Ltd. etc. v. State ofOrissa and Ors. etc. [1991 Supp (1) SCC 430].166. The Terai Indian Planters' Association and another filed a writpetition under Article 32 of the constitution of India

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 … of price of cane to the sugarcane growers is provided by Section 43.Section 44 deals with Deduction and provides as follows:(1) The occupier of a

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 … the three Judges Bench decision in Orissa Cement Ltd. v. State of Orissa and Ors. 1991 (1) S.C.C. 430 It is pointed out that the provision for exemption, pointed out in Buxa Doors as a vitiating factor,

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

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 … 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 … Section 18 of the Act, the Court enhanced the compensation to Rs. 43,89,038 with solatium, and interest thereon in the sum of Rs. 67,60,730 has

Rameshwarlal Sanwarmal Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 2(6A), 18(5) and 23A

the Tribunal to justify the conclusion that Sri S. M. Saharia was holding shares in Messrs. Shyam Sundar Tea Co. (Private) Ltd. in his capacity as karta of the applicant family consisting of himself and his minor … registered in the name of Sri S. M. Saharia on May 16, 1953, before the disruption in the joint status of the family of Hanutram … above. 24. The next case is Commissioner of Income-lax v. Shakuntala, [1961] 43 I.T.R. 352 (S.C.) . This case deals with the provisions of Section … 1. The following questions of law have been referred to us under Section 66(1) of the Indian Income-tax Act, 1922 (hereinafter called ' the Act '), for opinion : ' (1) Whether, on the facts and in

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

adjudication by this Court is whether the respondent assessee who is engaged in purchase of different qualities of tea and blending the same for the purpose of export is entitled to weighted deduction under Section 35B (1A) … not amount to processing. 33. Details of relevant Statute are as under:Section 8 of the Bombay Sales Tax Act, 1953, so far as is 'subject to the provisions of Section 7, there shall be levied a sales tax … aside - Appeal allowed - COMPANIES ACT, 1956 [C.A. No. 1/1956]. Sections 437 & 457 & State Financial Corporations Act (65 of 1951), Section 29:

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)538

machinery or plant by the assessee.,(iv) 'Tea Board' means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953)(3) The profits of eligible business or profession of an assessee for the purposes of sub-section … referred in OP No. 2487 of 1994 are the subject matter of the reference in IT Ref. No. 43 of 1997.2. In IT Ref. No. 70 of 1994 there is an important question regarding the scope of

Commissioner of Income-tax Vs. Harsiddh Specific Family Trust

Court : Gujarat

Subject : Direct Taxation

or plant by the assessee; (iv) "Tea Board" means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953). (3) The profits of business or profession of an assessee for the purposes of sub-section