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Tea Board and ors. Vs. Shankar Narayan Dhar and ors.

Court : Kolkata

Subject : Service

Acts : Constitution of India - Article 226;;Tea Act, 1953 - Section 31(2);;Recruitment and Promotion Rules - Rules 2, 10(1) and 50(1)

Reported in : (2000)1CALLT276(HC)

the promotion of his immediate Junior. This communique is binding on the appellant under section 31(2) of the Tea Act 1953 which provides 'the Board shall cany out such directions as may be issued to it from lime to … and it is this equation between the service in the two departments that forms the basis of Rule 50(b). So long therefore as the service of the employee In the new department Is satisfactory and he Is

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 … 82 to 92B in List I andEntries 45 to 63 in List II). Further in view of Entry 50 of List II,Parliament can by any law relating to mineral development limit or placelimitations on the power of

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, … remaining one fourth being distributed among the classes mentioned in para 32. 50. It is interesting to note that in certain parts of Madras Janmam

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 … Nilgiri Ceylon Tea Supplying Co. v. State of Bombay (1959) 10 STC 500. This Court observed that the judgment of the Bombay High Court did

Sri Ujjwal Kanti Pandit Vs. Tea Board and ors.

Court : Kolkata

Subject : Education

of Assistant Director ((Resource Development) Pay Band (2) with Grade Pay of Rs.5,400/-. Under Section 50(1)(d) of the Tea Act, 1953 the Tea Board has the power to make bye-laws consistent with that Act relating, inter alia, to the

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 … by various acts of persons incharge of the tea undertakings or tea units. Sections 16 F to 16 L make provisions which are supplemental or consequential to the takeover of management of the tea undertakings or tea

Workmen of Dimakuchi Tea Estate Vs. the Management of Dimakuchi Tea Es ...

Court : Supreme Court of India

Subject : Labour and Industrial

Acts : Constitution of India - Article 136; Industrial Disputes Act, 1947 - Sections 2; Indian Contract Act - Sections 56

Reported in : AIR1958SC353; (1958)ILLJ500SC; [1958]1SCR1156

1951 and left the tea garden in question. Then, on December 23, 1953, the Government of Assam published a notification in which it was stated … The question has arisen in the following circumstances. The appellants before us are the workmen of the Dimakuchi tea estate represented by the Assam Chah Karmachari Sangha, Dibrugarh. The respondent is the management of the Dimakuchi tea … the parties to the (1) (1953) 55 Bom. L.R. 125,129, 130. dispute will be the employer on … is the true scope and effect of the definition clause in s. 2 (k) of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act). The question has arisen in the following circumstances. The appellants before … employers and employees to be an industrial dispute within the meaning of section 2 (k) of the Industrial Disputes Act, must be between the employers

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)

Matched in: Citation 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)

Tandon Bros. Vs. State of West Bengal and ors. and Union of India (Uoi ...

Court : Kolkata

Subject : Property

Acts : West Bengal Estates Acquisition Act, 1953 - Section 6 and 6(3)

Reported in : (1989)1CALLT263(HC)

as follows :The petitioner is a registered partnership firm and proprietor of the 'Tea Estate', known as 'Rohini Tea Estate' which has been purchased by the petitioner on or about January 30, 1960, in a public auction … cultivation. On or about November 1, 1962, a notice under Section 6(3) of the West Bengal Estates Acquisition Act, 1953, (hereinafter referred to as the Act of 1953) was issued and the petitioner duly filed objection on or … and under the said Order of requisition, out of total area of 5042.88acres, about 2427.57 acres were requisitioned, including 1000 acres under actual tea cultivation

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 … would be within the power of the State by virtue of Entry 50 of List II was also negated by the Apex Court by holding … 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