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M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

List II or III had been brought to its notice and further that, under Section 2 of the Tea Act, 1953, control over the tea industry had been assumed by Parliament within the meaning of Entry 54 of List … the provisions of List I with respect to regulation and development under the control of the Union. Entry 45: Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes

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 … the power to levy tax on royalty could be traceable to Entry 45 of List II was also negated by the Apex Court by drawing … 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

Food Inspector Vs. Suwert and Dholakia (P.) Ltd.

Court : Kerala

Subject : Criminal

Reported in : 1982CriLJ1707

under the Act. The respondents' further and alternate case is that export of tea is governed by the Tea Act of 1953, read with. The, Tea (Distribution and Export) Control Order, 1957 and the Export (Quality, Control and … of the Tea Act provides for licence for export. Penalty for illicit export,is provided in Section 36. Under Section 45 of the Tea Act prosecution for an offence under that Act is to be instituted only with the

Ratanchand Radhakisondas Vs. State

Court : Mumbai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 154 and 423; Evidence Act, 1872 - Sections 35; Indian Penal Code (IPC), 1860 - Sections 30, 467 and 471; Bombay Sales Tax Act, 1953 - Sections 7 and 9; ;Bombay Sales Tax (Registration, Licensing and Authorisation) Rules, 1954 - Rule 13(2)

Reported in : (1959)61BOMLR1161; 1960CriLJ461

used to move about in the Mulji Jetha Market, he was taking tea on 4th December when the raid was made, and the place where … of resale to other persons. Under cl(1) of the proviso to section 9 of the Bombay Sales Tax Act, 1953, no general sales tax is to be levied on the sales of goods to a dealer who holds … the prescribed form declaring interealia that the goods so sold to him are intended for resale by him. Section 45 of the Act gives the State Government power to make rules for carrying out the purposes of the

Kalipada Banerjee Vs. Sree Bank Ltd. (In Liquidation)

Court : Kolkata

Subject : Limitation

Acts : Limitation Act, 1908 - Schedule - Article 85; ;Banking Companies Act, 1949 - Section 45F

Reported in : AIR1960Cal285,[1960]30CompCas234(Cal),64CWN207

Appeal in 91 Cal LJ 16 where many other authorities were also reviewed. The Court of Appeal in Tea Financing Syndicate Ltd. v. Chandra Kamal : AIR1931Cal359 discusses Article 85 of the Limitation Act and Ranldn CJ. … Companies where the winding up order was made prior to the amendment introduced by the amended Banking Companies Act, 1953. Naturally, each section and its language must ultimately determine whether that particular section has any retrospective operation or … by the Liquidator. The second part of this argument is that Section 45F of the Banking Companies Act as amended in 1950 giving an additional

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 … of the Seventh Schedule. Alternately, they seek to justify it as 'land revenue' within the meaning of Entry 45 of List-II.13. The scheme of the entries in the three Lists in the Seventh Schedule is set out

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 … line with the appeals concerning wheat and wheat products.118. Civil Appeals Nos. 4500-05 of 1992 and civil appeal arising out of SLP (C) No. 9684

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

(Marketing) Control Order, 2003. 486. Furthermore, once it is found that the definition of “tea” both in the Tea Act, 1953 and the impugned Acts is the same, the Court cannot keep the effect of Sections 25 and 30 … and orders passed by the Courts below are hereby set aside. [Para 45] Litigation - Failure to raise appropriate legal objections at the appropriate stages … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising

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 … Appeal allowed - COMPANIES ACT, 1956 [C.A. No. 1/1956]. Sections 437 & 457 & State Financial Corporations Act (65 of 1951), Section 29: [S.B. Sinha

Tata Iron and Steel Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Civil

III had been brought to its notice and further that under Section 2 of the said West Bengal Act, 1953, control over the tea industries been assumed by the Parliament within the meaning of entry 54 of List … Nadu Panchayat Act, 1958. Under the impugned, provision local cess was levied in every Panchayat development block, @ 45 ps. on every rupee of land revenue payable to Government in respect of any land for every Fasli.