Judgment Search Results Home > Cases Phrase: agricultural produce cess act 1940 repealing act 1 produce cess laws abolition act 2006 Page 1 of about 2,587 results (0.200 seconds)

V. Giriappa Setty Vs. Muni Boyee

Court : Karnataka

Reported in : AIR1975Kant205; 1975(1)KarLJ476

..... the hyderabad act 8 of 1955 as amended by act 10 of 1956 was repealed by the andhra pradesh (telengana area) abolition of inams act (9 of 1967), repealing the earlier act 8 of 1955. ..... the question for consideration was whether, the act 8 of 1955 as amended by act 10 of 1956 continued to exist although the repealing act 9 of 1967 was struck down by the andhra pradesh high court. ..... it is contended that, the act of 1966 repealed the act of 1928 and that was struck down with the result there is no repeal of the act of 1928 and the provisions of that act are in operation and therefore the court below was not justified in dismissing the suit. ..... in that case the facts were these : under the hyderabad abolition of inams act (8 of 1955) the government of hyderabad abolished the inams and the inams vested in the government. ..... the defendant filed his written statement contending inter alia that the suit was not maintainable on the ground that it was barred by time in view of the karnataka agricultural debtors relief act. ..... in view of this decision, the decision in rudre gowda's case (air 1972 mys 199) is not in accordance with law and the act of 1928 is in existence. ..... 1966 (act of 1966) being declared unconstitutional and struck down in thippeswamy's case (1970) 1 mys lj 43 was that there was no act by which the provisions of the pre-existing laws, i. e. ..... with a direction to take the case on his file and dispose of the same in accordance with law.no costs.4. .....

Lekh Raj Vs. 4th Additional District Judge, Meerut and ors.

Court : Allahabad

Reported in : AIR1982All265

..... interpret the provisions of the agricultural produce marketing regulation act as prohibiting the abolition of a market once established and bar the transfer of the market to another place would, as we said, be to defeat the very object of the act. ..... out above, the power to do so was in our opinion, not conferred on the central government by section 2 of act 68 of 1971 but section 2 only repealed act 10 of 1952 and thereby removed the obstacle in the exercise of such power already existing under section 3 of act 46 of 1957 with effect from the dale on which this power was exercised by the central government.7. ..... a fresh power on the central government to issue the relevant notification in supersession of the power contained in section 3 of act 46 of 1957-the words 'on and from the date on which the united provinces (temporary) control of rent and eviction act 1947, (united provinces act iii of 1947) is extended by notification under section 3 of the cantonments (extension of rent control laws) act 1957 (46 of 1957), to the cantonments in the state of uttar pradesh' were in our opinion used to give the ..... in this back-ground if the parliament as a matter of legislative policy decides as it has apparently done in enacting act 46 of 1957 that there should be uniform law in the whole of a state about regulation, of letting, rent and eviction in respect of all the buildings in that state subject to such restrictions and exceptions which may have a nexus with the object sought to be .....

A.P. Oil Millers Association and ors. Vs. Union of India (Uoi) and ors ...

Court : Andhra Pradesh

Reported in : 1992(2)ALT135

..... in the amendments made to the produce cess act, 1966, any duty of excise levied under the vegetable oils cess act, 1983 immediately before its repeal, but had not been collected before such repeal, shall be liable to be collected as if the cotton, copra and vegetable oils cess (abolition) act had not been enacted. ..... that it was mentioned in the memorandum in which the provisions of the finance bill 1986 were explained, that it had been decided to dispense with the levy and collection of cess on vegetable oils and that the ministry of agriculture will take appropriate action in this regard. ..... of the petitioners that section 13 of the cotton, copra and vegetable oils cess (abolition) act, 1987 is violative of articles 14 and 21 of the constitution of india is liable to be rejected in view of the provisions of law referred to above and the facts and circumstances of the case. ..... the minister on the floor of the house, if the parliament makes a law which may not have given full effect to the promise made by the minister in his budget speech, on no valid ground can the law made by the parliament be held to be either unreasonable or otherwise invalid ..... if a liability to pay cess had been created under a valid law, such law cannot be said to interfere with the fundamental right of a citizen ..... finance in the budget speech is only an indication of the policy of the government and it does not operate as an estoppel against the parliament to make law contrary to the statement made by the minister. .....

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Reported in : AIR1924Cal668

..... act the meaning of ' agricultural income' so far as is material for the purposes of this reference, is stated to be-(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british india or subject to a local rate assessed and collected by officers of government as such; (b) any in-come derived from such land by - (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind or any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce ..... is another rule which has been laid down, which, i think, is a good rule if it is properly applied, namely, that where there has been a particular rule established either by custom or by statute, where there is some particular law standing, and a subsequent enactment has general words which would repeal that particular law or particular custom, if they were taken in all their generality, yet nevertheless the first particular law is not to be repealed unless there is a sufficient indication of intention ..... 251, royalties from a coal mine were held liable both to cess under the cess act, 1880, and to income-tax under the act of 1886, but it was said that,it may be conceded that courts always look with disfavour upon double taxation, and statutes will be construed, if possible, to avoid double ..... introduction of an income-tax in 1886 was in part a consequence of the abolition of much indirect taxation in preceding years. .....

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Reported in : (1924)ILR51Cal504

..... act the meaning of 'agricultural income', so far as is material for the purposes of this reference, is stated to be '(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british india or subject to a local rate assessed and collected by officers of government as such; (6) any income derived from such land by--(i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce ..... there is another rule which has been laid down, which, i think, is a good rule if it is properly applied, namely, that where there has been a particular rule established either by custom or by statute, where there is some particular law standing, and a subsequent enactment has general words which would repeal that particular law or particular custom, if they were taken in all their generality, yet nevertheless the first particular law is not to be repealed unless there is a sufficient indication of intention ..... 257, 287, royalties from a coal mine were held liable both to cess under the cess act, 1880, and to income-tax under the act of 1886, but it was said that 'it may be conceded that courts always look with disfavour upon double taxation, and statutes will be construed, if possible, to avoid ..... introduction of an income-tax in 1886 was in part a consequence of the abolition of much indirect taxation in preceding years. .....

NabIn Chandra Gantayet Vs. State of Orissa

Court : Orissa

Reported in : AIR1957Ori56; 23(1957)CLT67

..... the insecurity of tenure of the actual cultivator was mainly responsible for the deficiency in agricultural production and that the incidence of produce rent was so heavy as to leave a very inadequate return to the actual cultivator for his labour and enterprise.it was to remedy these defects that the said act was passed and it remained on the statute book after being extended from time to ..... , however, urged that clause (c) of sub-section (1) of section 3 prohibited a landlord from recovering from his tenant cess, water-rate or other dues payable and that this prohibition amounted to an unreasonable restriction.the land cess payable under the cess act is hardly one anna in the rupee of the rental and if the tenant is exempted from paying the same it does ..... act was also a law in force prior to the date of commencement of the orissa tenants belief act which protected tenants from eviction, but that act was repealed with the passing of the act and the only rights under the tenants protection act which were saved were those expressly specified in section 19 of the act ..... view to avoid this evil, the orissa 'tenants relief act was passed on the 21st april 1955, and the preamble to that act which makes the object clear is as follows:--'whereas subsequent to the passing of the orissa estate abolition act 1951 and pending further legislation relating to land reforms large-scale eviction of tenants from actual cultivation of agricultural lands is being resorted to by the owners of such lands .....

M/S. B.K. Industries and Others, Etc. Etc. Vs. Union of India and Othe ...

Court : Supreme Court of India

Reported in : AIR1993SC2123; 1993(65)ELT465(SC); JT1993(2)SC709; 1993(2)SCALE541; 1993Supp(3)SCC621; [1993]3SCR51; [1993]91STC548(SC)

..... notwithstanding anything contained in the amendments made to the produce cess act, 1966 (15 of 1966) or the repeal of the copra cess act, 1979 (4 of 1979) or the vegetable oils cess act, 1983 (30 of 1983), by this act, any duty of excise, levied under any of the said acts immediately before the commencement of this act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said acts for being paid into the consolidated fund ..... 13 of the repeal act expressly provided that notwithstanding the said repeal, the duty of excise levied under the said act immediately before the commencement of the repeal act, but which has not been collected before such commencement, shall be liable to be collected even after the repeal, in accordance with the cess act, as if the said cess act has not been repealed. ..... 7 amended certain provisions of the produce cess act, 1966.4. ..... iv of the repeal act provides for the repeal inter alia of the vegetable oil cess act, 1983. ..... the cess act was, however, repealed by section 12 of the cotton, copra and vegetable oils cess (abolition) act, 1987 (being act 4 of 1987), hereinafter referred to as the repeal act. ..... the repealing act expressly provided in section 13 that the cess due before the date of said repeal, but not collected, shall be collected according to law as if the cess act is not repealed. ..... the ministry of agriculture will take appropriate action in the matter .....

Gulf Oil Corporation Ltd. Vs. State Of Telangana .

Court : Supreme Court of India

..... the distinction between agricultural and non-agricultural land sought to be drawn from the reading of section 3 of the andhra pradesh non-agricultural assessments act, 1963 repealed by the a.p agricultural land (conversion for non-agricultural purposes) act, 2006, is not tenable. ..... abolition and vesting of inams and the consequences thereof-(1) notwithstanding anything to the contrary contained in any usage, settlement, contract, grant, sanad, order or other instrument, act, regulation, rules or order having the force of law and notwithstanding any judgment, decree or order of a civil, revenue or atiyat court, and with effect from the date of vesting, all inams shall be deemed to have been abolished and shall vest in the state. ..... (2) save as expressely provided by or under the provisions of this act and with effect from the date of vesting, the following consequences shall ensue namely:- xxx xxx xxx (c) all such inam lands shall be liable to payment of land revenue; (d) all rents and land revenue including cesses and royalties, accruing in respect of such inam lands, on or after the date of vesting, shall be payable to the state and not to the inamdar, and any payment made ..... the judgments in bachhaj nahar and ram sarup gupta are not applicable to the facts of the present case wherein, it has been held that it is well settled that in the absence of pleading, evidence, if any, produced by the parties cannot be considered. .....

Dahya Lal and ors. Vs. Rasul Mohammed Abdul Rahim

Court : Supreme Court of India

Reported in : AIR1964SC1320; (1963)65BOMLR328; [1963]3SCR1

..... the latter act preserves the essential features of the act of 1939 provides for additional rights and protection to tenants such as fixation of reasonable rent, commutation of crop share into cash, right to produce of naturally growing trees on land, relief against termination of tenancy for non-payment of rent, special rights and privileges of protected tenants, vesting of estates in government for management, restriction on transfer of agricultural land and the constitution of special tribunals ..... the appellants as owners of the equity of redemption applied to the court constituted under the bombay agricultural debtors relief act, 28 of 1947, for adjustment of the debt due under the deed dated july 24, 1891, and for ..... imposed by the statute is only that the person claiming the status of a deemed tenant must be cultivating land 'lawfully' : it is not the condition that he must cultivate land with the consent of or under authority derived directly from ..... the bombay tenancy act of 1939 conferred protection upon tenants against eviction, converted all subsisting contractual tenancies for less then ten years, restricted the rights of landlords to obtain possession of land even on surrender, granted the status of protected tenants to all persons who had personally cultivated land for six years prior to the date specified, provided for fixation of maximum rates of rent, abolition of cesses and suspension and ..... act was repealed ..... the repealing clause, certain provisions of the act of 1939 .....

Pentapati Chitti Mahalakshmi Vs. Gannavarapu Subba Rap and ors.

Court : Andhra Pradesh

Reported in : AIR1986AP52

..... became entitled to the said office and in view of the andhra pradesh (andhra area) proprietary estates' village service and the andhra pradesh (andhra area) hereditary village offices laws (repeal) act 16 of 1969 which came into force on 22-5-1969 the office ceased to be hereditary and somamma died on 16-12-1969 and under those circumstances the parties must work out ..... (andhra area) inams abolition act 37 of 1956 on service inams (2) the effect of andhra pradesh (andhra area) proprietary estates' village service and the andhra pradesh (andhra area) hereditary village offices laws (repeal) act 16 of 1969 on ..... act,- (a) any text, rule or interpretation of hindu law or any custom or usage as part of that law in force immediately before the commencement of this act shall cease to have effect with respect to any matter for which provision is made in this act; (b) any other removal of doubts it is hereby declared that nothing contained in this act shall be deemed to affect the provisions of any law for the time being in force providing for the prevention of fragmentation of agricultural ..... agricultural land' were omitted in the corresponding entry 5 of list iii in the constitution so that a uniform law of succession can be passed by the parliament and hence the comprehensive law enacted under the hindu succession act so far hindu are concerned prevails over any other law ..... act, 1935 was schedule vii, list iii entry 7 which reads : 'wills, intestacy and succession, save as regards agricultural .....