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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 Revenue Officer preferred two appeals before the District Judge, Darjeeling acting as Tribunal under Sub-section (3) of Section 44 of the Act. Both the appeals were dismissed in default. The Company filed two applications for restoration of

Controller of Estate Duty Vs. Bipinchandra M. Patel

Court : Mumbai

Subject : Direct Taxation

Reported in : (1990)92BOMLR504

the Tribunal's interpretation that the words 'amount of tax so paid' in Section 50-B of the Estate Duty Act, 1953 mean the difference between the tax payable by the Accountable Person on the total income including the capital … be made therefrom for ascertaining the principal value of the estate liable to estate duty is found in Section 44. Section 44, it may be further stated, expressly provides for deductions on account of debts and liabilities for … educational and training qualifications. For a valid appointment of a primary school teacher, a person must possess educational so also the training/teaching qualification. No person

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

Rabi Waden Bhagat Vs. State of West Bengal and ors.

Court : Kolkata Appellate

Subject : Land Acquisition

is not in dispute that the Revisional record of rights have been finally published under the provisions of Section 44 of the West Bengal Estates Acquisition Act, 1953. It will appear from the annexed record of rights that … fisheries; (f) subject to the provisions of sub-section (3), land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, … mill/factory vested in the State subject to the provisions of Section 6(3) of the West Bengal Estates Acquisition Act, 1953 and subsequently the purpose for holding subject land by the intermediary having been frustrated, the State Government by

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 … same area. 36. Mode of payment 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 factory or any person on his behalf

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

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 … ACT, 1951 [63/1951]. Section 29 & Companies Act (1 of 1956), Section 446; Scope - Financial Corporation intending to exercise statutory power under Section 29

Godfrey Philips India Ltd. and anr. Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Sales Tax

Acts : Constitution of India - Articles 246, 301 and 304; Rajasthan Tax on Entry of Goods Into Local Areas Act, 1999 - Sections 2(2), 3, 3(1) and 44; Evidence Act, 1872 - Sections 114; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Rajasthan Sales Tax Act, 1994; Rajasthan Sales Tax Act, 1954 - Sections 4(2)

Reported in : [2001]121STC54(Raj)

counsel for the petitioners, placed reliance on decisions rendered by the Supreme Court, in the cases of Atiabari Tea Co. Ltd. v. State of Assam reported in AIR 1961 SC 232, Automobile Transport (Rajasthan) Ltd. v. State … was appointed by the Ministry of Finance, Government of India, in April, 1953, under the Chairmanship of Dr. John Mathai, for the purposes of examining, … Act, to make rules by notification in Official Gazette, to carry out different purposes of the Act, whereas, Section 44 empowers the State Government, to remove difficulties, if any, arises in giving effect to the provisions of the

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

The sales were by public auction at Fort Cochin, through brokers in accordance with the provisions of the Tea Act, 1953. The purchases by the local agents of the foreign buyers were with a view to export the goods … the appellant's two contracts with the Corporation are exigible to tax under the Central Sales Tax Act, 1956.4. Section 5(1) of the Central Sales Tax Act, 1956 hereinafter referred to as the Act contains the following relevant

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 … Tribunal allowed the claim of the assessee. The reasons for allowing the said claim are contained in para 44 of the appellate order of the Tribunal. The relevant portion is extracted below :'From the language of s.