Judgment Search Results Home > Cases Phrase: rubber act 1947 section 15 provisions regarding licences under section 14 Court: kerala Page 1 of about 923 results (0.230 seconds)

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Reported in : [1989]74STC56(Ker)

..... [1986] 62 stc 436 (ker) held :rubber cess is a duty of excise on rubber produced within the country and the taxable event is the production of rubber as defined in the rubber act, 1947 and the amended provisions of section 12 have made the recovery and collection of the cess easier ..... the validity and legality of levy of cess by way of excise duty on the rubber used by manufacturers of chappals under the provisions of the rubber act, 1947 as amended was assailed in that case. ..... validity and legality of the levy of the cess by way of excise duty on the rubber used by the manufacturers of chappals under the provisions of the rubber act, 1947 was challenged. ..... 1986 klt 833 explained the position thus :(1) the purpose of the amendment made in 1960 to section 12 of the rubber act, 1947, as is clear from its objects and reasons, is to facilitate easy collection of the rubber cess due under the rubber act. ..... the cess levied under section 12 of the rubber act, 1947, at all times, is a duty of excise on all rubber produced in india ..... under section 12 of the rubber act, 1947 read with the rubber rules, the revision petitioner-assessee had paid cess to the rubber ..... under schedule vii, list ii, entry 51, the state legislatures have got the power to enact the law regarding duties of excise on goods manufactured or produced in the state and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in india on alcoholic liquors for human consumption, opium, etc .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. B ...

Court : Kerala

Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)

..... rubber cess is' payable under section 12 of the rubber act, 1947 (central act 24 of 1947). ..... purpose of enabling the board to assess the amount of the duty of excise payable by the owner of an estate under this section,(a) the board shall, by notification in the gazette of india, fix the period in respect of which assessments shall be made, and(b) without prejudice to the provisions of section 20, every owner of an estate shall furnish to the board a return stating the total amount of rubber produced on the estate in each such period, not later than fifteen days after the expiry ..... similar was the provision in regard to the countervailing duty to be paid by the purchaser before the delivery of liquor from the bonded warehouse. ..... the substantive provisions of sub-sections (4), (5) and (6) of section 12 also contemplate assessment being made with regard to the returns to be furnished by owners and manufacturers. ..... the rules can, therefore, be said to make a definite provision with regard to the category of persons from whom the collection of the duty is to be made, namely, the manufacturers.' 12. .....

Commissioner of Income-tax Vs. Ruby Rubber Works Ltd.,

Court : Kerala

Reported in : [1989]178ITR181(Ker)

..... section 8 of the rubber act, 1947, provides that it shall be the duty of the board to promote by such measures as it thinks fit the development of the rubber industry. ..... sub-section (7) of section 12 provides that the proceeds of the duty of excise collected under section 12 reduced by the cost of collection as determined by the central government shall first be credited to the consolidated fund of india, and then be paid by the central government to the board for being utilised for the purposes of the rubber act, if parliament, by appropriation made by law in this behalf, so provides.15. ..... these provisions have to be discerned from the provisions of the rubber act and the rubber board replanting subsidy scheme framed by the rubber board. ..... after considering the provisions of the rubber act and the subsidy scheme framed by the rubber board, the tribunal held that what was received by the assessee from the rubber board was only by way of reimbursement of expenditure incurred by it in replanting rubber trees. ..... in this case, the facts relevant for investigation are the provisions under which the subsidy is granted. ..... before them in each case ; but where, as in the present case, there is no express finding by the commissioners upon the point, it must be determined by the courts upon the materials which are available and with due regard to the principles which have been laid down in the authorities. ..... there is no reference regarding the replantation or plantation of rubber trees. .....

Commissioner of Agricultural Income-tax Vs. Rubber Board

Court : Kerala

Reported in : [1997]226ITR722(Ker)

..... learned counsel appearing on behalf of the assessee, on the other hand, contended that going by the provisions of the rubber act, 1947, the provisions of which have been set out in detail in the order of the tribunal it is clear that the rubber board is doing its activities under a legal obligation for the advancement of rubber industry in public interest. ..... the first question to be considered is as to whether the rubber board constituted under section 4 of the rubber act, 1947, is a 'trust' wholly for charitable purposes coming under section 4(1)(b) of the act. ..... the appellate assistant commissioner noted that section 2 of the rubber act, 1947, declares that it is expedient in the public interest that the union should take under its control the rubber industry, and that admittedly the income, if any, derived by the rubber board is utilised for the development of the rubber industry. ..... the assessee is the rubber board, kottayam, constituted under section 4 of the rubber act, 1947. ..... relying on the provisions of the rubber act and the provisions of section 4(1)(b), section 4(6)(a) and (c) of the agricultural income-tax act, the assessee contended before the tribunal that the rubber board is doing its activities under a legal obligation for the advancement of rubber industry in public interest. ..... so also, section 24 deals with liability to keep accounts of the board and section 25 provides for power of central government to make rules regarding the working of the rubber board.20. .....

The Aerens Gold Souk International Ltd. and Others Vs. M/S. Parthas Te ...

Court : Kerala

..... thus, if the parties entered into independent contracts some of which contain provision for arbitration while the other does not, and in such circumstances plaintiff by virtue of the privilege conferred on him under rule 3 of order ii of the code unites the various causes of actions arising from the independent contracts in one suit, it is not as if the power of court under sec.8 of the act to direct parties to arbitration with respect to those contracts which contain arbitration clause is taken away ..... ([2006] 7 scc 275) to contend that when a request is made under sec.8 of the act it is mandatory for the court, if it satisfied that requirements of the section are complied to direct the parties to arbitration. 10. ..... petitioners have filed arbitration request no.26 of 2011 for the appointment of an arbitrator with respect to annexure-b, agreement as per which the venue of arbitration is kochi (with respect to annexure-a, agreement the venue of arbitration is new delhi and regarding that, an arbitration request has been made before the high court of delhi which is pending decision). 5. ..... no.3287 of 2010 in the suit under section 8 of the arbitration and conciliation act, 1996 (for short, "the act") claiming that anchor i and ii, agreements (marked as annexures-a and b, agreements in the civil revision) provide for arbitration of disputes/claims arising from those agreements and requesting the court to refer the parties to arbitration so far as .....

Tvs Srichakra Ltd. Vs. State of Kerala and anr.

Court : Kerala

Reported in : (2008)11VST748(Ker)

..... the rubber cess is charged as per section 12 of the rubber act, 1947. ..... as such cess payable on rubber under the rubber act can be included in the sale price of rubber from the point of sale by the planter onwards, retrospectively. ..... section 12 of the rubber act reads as follows:12. ..... government have therefore decided to grant exemption in respect of the tax payable by traders (other than manufacturers and planters) on the part of the turnover of rubber being the element of cess payable under the rubber act, for the period prior to the pronouncement of the judgment of the honourable supreme court and to collect purchase tax on the rubber cess element from the date of order of supreme court only.the above notification is intended to achieve this object.6. ..... the rubber purchased was sold inter-other than ver being the state or transferred to the principal out-manufac- element of cess side the state or to a branch outside notturers and payable under being a manufacturing unit of the con-planters, the rubber act, signor.in the purchase 2. ..... neither a provision for deferred payment nor the liability cast on the manufacturer of rubber goods for payment of the duty to facilitate easy collection, can alter the duty as being one on the production of rubber as provided by section 12(1) of the rubber act and such duty even though paid later, will be a part of the price of goods purchased and would, therefore, form part of the producers turnover.5. .....

Madras Rubber Factory Limited (Mrf Limited), Madras Vs. Rubber Board, ...

Court : Kerala

Reported in : AIR1982Ker257; 1984(3)ECC328; 1984(17)ELT81(Ker)

..... this is a petition filed by the madras rubber factory limited under article 226 of the constitution of india for a declaration that section 12(1) of the rubber act 24 of 1947 (for short the 'act') is violative of article 14 of the constitution if construed as conferring power to levy cess in some cases on the weight of rubber including moisture and foreign materials and in other cases by excluding the foreign materials and moisture; to declare that notification, ext. ..... it is contended by the learned counsel for the petitioner that the definition of 'rubber' in section 3(h) of the act is not applicable with reference to section 12 as there is something repugnant in the subject or in the context and that the expression 'rubber' occurring in section 12 must be so construed with reference to scrap rubber so as to lake into consideration only 'dry rubber content' thereof or so as to exclude the milling waste its otherwise the provisions in section 12 of the act and ext. ..... per kilogram of rubber are discriminatory and arbitrary and are liable to be struck down as being violative of article 14 of the constitution in which case also the assessments are illegal, and (v) in the assessment made on dunlop india limited in regard to scrap rubber, the rubber board has allowed deduction of the milling waste and levied assessment only in regard to the weight of crepe rubber; thereby the rubber board has shown discrimination against the petitioner and therefore also the assessments are .....

Jinson Vs. the State of Kerala

Court : Kerala

..... that the report along with seizure mahazar regarding the vehicle had been sent to the thrissur ..... same before the concerned magistrate immediately along with the report regarding the seizure of the vehicle. ..... alleged against the revision petitioner is admitted at its entirety, the same would come under the purview of minor mineral concession rules only and not under the protection of river banks and regulation of removal of sand act, 2001. ..... to report the seizure of the vehicle to the concerned magistrate under sec.102(1) of the code of criminal procedure and produce the vehicle along ..... alleged offence is one coming under the protection of river banks and regulation of removal of sand act, 2001.5. ..... whether it is under the protection of river banks and regulation of removal of sand act, 2001 or minor mineral concession rules, it is incumbent ..... learned public prosecutor, the alleged offence would come under the protection of river banks and regulation of removal of sand act, 2001. ..... learned public prosecutor, the alleged offence would come under the protection of river banks and regulation of removal of sand act, 2001.4. ..... revision petitioner, his vehicle was carrying laterite stone under a valid permit in accordance with law. ..... propriety and correctness of this order is under challenge in this revision petition.2. ..... learned counsel for the revision petitioner, even if the allegation against the revision petitioner is taken at its face value, the alleged offence would come under the crl.r.p. no. .....

Kallara Sukumaran Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : AIR1987Ker212

..... rules governing the procedure to be followed in such cases, did not contain any provision empowering a single judge to refer a question of law alone to a division bench, and as under rule 1 a single judge could only adjourn a case for determination by a bench of two judges, the andhra pradesh high court held that in the circumstances the learned single judge must be regarded as having directed that the entire case be placed before the division bench for ..... thankappan pillai, 1985 ker lt 769 : (air 1986 ker 1), dealing with the scope of sections 3 and 4 of the kerala high court act held in para 9 of the judgment as follows :'where a bench of two judges feel that a matter has not been placed before it as required by law, the proper course would be to return it to the registry, instead of passing a judicial order in ..... contended on behalf of the petitioners, the learned single judge has referred only the question of jurisdiction to the division bench, it would clearly be in conflict with section 3 of the kerala high court act, as it does not empower a single judge to refer only a question to the division bench. ..... nair, learned counsel, was not in aposition to show that the supreme court had considered in that case provisions analogous to sections 3 and 4 of the kerala high court act. ..... legislature intended to confer power on a single judge to refer only a question of law to the division bench, it would have made a specific provision to that effect as has been done in section 4 of the act. .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. G ...

Court : Kerala

Reported in : [1986]63STC308(Ker)

..... we hold that the appellate tribunal was justified in law in its view that the purchases of rubber by the respondent-assessee from the open prison at nettukaltheri was in the course of inter-state trade and so the assessee is not liable to be taxed on the purchase turnover of rubber under the kerala general sales tax act. ..... since the original of the letter referred to was not available in the file, nor was there any material to show that the sales of rubber were effected as stated in true copy of the letter, the tribunal doubted its genuineness. ..... it is evident therefrom as also the statement furnished by the superintendent, open prison, that the rubber was despatched by the superintendent of open prison to the branches of the assessee at jullundur and delhi. ..... it is evident that the head office of the appellant as well the branches were purchasing rubber from the open prison at nettukaltheri and also from other dealers in the state. ..... indeed the finding of the appellate tribunal that the movement of 29,807 kilograms of rubber was occasioned by the contract of sale between the open prison at nettukaltheri and the assessee's branches outside the state and that there was sufficient link between the movement of the goods and the ..... we see no error either in the reasoning or in the conclusion of the appellate tribunal in accepting the plea of the assessee in that regard. .....