Court : Guwahati
..... selling the commodity were meant to be covered by the expression. it was stated in the aforesaid decision that if such persons were called upon to deliver levy, the same may cause even extinction of their business. reference to the explanation 1 to clause (f) shows that the word 'production' refers to ..... in stock.7. it has therefore to be seen whether other expressions used in clause (f) are attracted and cover the case of imposition of levy on all the rice millers. the one which could apply is the expression 'engaged in the production', because the third requirement is related to the business ..... attention is invited by the learned govt. advocate to air 1969 ker 38, wherein the expression 'holding' had come up for examination in the context of levy order itself. it was stated in para 24 that this expression does not necessarily connote both, possession and title, and sometimes it is used only to ..... /or rice, as stated in this clause. according to shri das, this was beyond the competence of the governor of assam, in whose name the levy order has been issued under section 3 of the essential commodities act, 1955 (for short, the act), on being authorised to do so by the ..... learned government advocate, this clause is regulatory in character and a guidance can be read from the purpose which had led to the promulgartion of the levy order. the requirement of permit may be either regulatory or prohibitory. all would depend upon the conditions which have to be satisfied for obtaining a permit .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1990SC1912; JT1990(2)SC380; 1990(1)SCALE679; 1990Supp(1)SCC617; 2SCR253; 78STC243(SC)
..... of the constitution. after noting the decisions that every imposition of tax does not amount to restriction or impediment of the free flow of trade or commence but that levy which directly and immediately impede or hampering the free flow of trade or commerce only will fall within the provisions imposed by articles 301, this court considered the question ..... of madras under article 226 seeking a writ of certiorari quashing the order of assessment on the ground that the provisions of the central sales tax act which permitted levy of tax at varying rates in different states on similar inter-state transactions and thereby resulting in inequality in burden of tax, affected and impeded inter-state trade, ..... the legislative power under the constitution. in the state of bombay v. united motors (india) ltd. : 4scr1069 this court held that importing state is competent to levy tax on transactions of sale in the course of inter-state sale or commerce on persons who are resident outside the territory, provided that the goods were delivered in the ..... this item is in question the relevant portion of item 2 may be extracted and reads as follows:fourth schedule_________________________________________________ sl. description of the goods point of rate of no. levy tax_____________________________________________________________________________ 1. 2.(i) pig iron and cast iron including sale by the first ingot moulds, bottom plates, iron or earliest success scrap, castiron scrap runner sive dealer .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1986KAR1641
..... of india, : 2scr398 . in the light of the above decision of the supreme court, it is not possible to hold that the price fixed for rice surrendered towards levy under the levy order, is in any way unreasonable.10. sri c. n. kamath, learned counsel for some of the petitioners, submits that in the aforesaid case the supreme, court has ..... . otherwise, the enforcement authorities will have to interfere or impede movement of rice and stop its movement until it is proved that the rice which is being transported has suffered levy. on the contrary, if the release certificate which has to accompany the rice which is being transported outside the state, is obtained and shown to the enforcement authorities, immediately ..... to pay higher price and obtain rice from the open market for their consumption, the state government is compulsorily acquiring certain quantity of rice from millers and dealers under the levy order. further, the provisions relating to release certificate and disposal under the release certificate, clearly 'provide that if a miller or a dealer intends to transport or sell rice ..... under clause (d), the state government shall also obtain prior concurrence of the central government. accordingly, the state government has obtained prior concurrence which is reproduced above. thus, the levy order, has been issued after following the required procedure and the provisions contained therein are well within the powers of the state government as delegated to it under the aforesaid .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1995KAR1605; 1995(3)KarLJ38
..... authority conferred by law to karnataka agricultural produce marketing committees, under the karnataka agricultural produce marketing (regulation) act. the petitioners' case is that the field is occupied by the levy order and the surrender of the essential commodities i.e., rice to the government agencies under the orders of the deputy commissioner or the government authorities, is beyond the scope ..... of. vishnu agencies (pvt.) ltd. v. commercial tax officer and ors. : 2scr433 , in support of his contention that surrender or supply of essential commodities under the procurement of levy orders issued under the essential commodities act, on the procurement price determined by the state does not amount to be sale. on behalf of the opposite parties, the contentions made ..... produce including paddy and rice. it has further been submitted that the transaction namely the surrender of the fixed quantity of rice by the petitioners under karnataka rice procurement levy order to the state government on the basts of the purchase price determined under the order is nothing but a sale or transfer of the agricultural produce and market ..... of the opposite parties namely agricultural produce market committee and the learned government advocate that the supply of rice by the petitioners to the state government under rice procurement levy order is a transaction which amounts to sale within the meaning of the provisions of the act and as such marketing committee is entitled to charge and to realise .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1985KAR3601
..... month from 26-11-1983. in addition to this, the deputy commissioner is also justified in holding that no evidence is adduced to show that the levy free rice referable to the acknowledgments in question was not either sold or transported outside the state before 26-11-1983. that being so, the ..... obtained by milling paddy owned by him in hisrice mill everyday conforming to fair average quantity.'from the aforesaid provisions contained in clause-3 (1) of the levy order, 1981, it is clear that a liability is imposed upon a miller to surrender 50% of the rice obtained by milling the paddy owned by ..... request for grant of release certificate is made on producing the aforesaid acknowledgments only on 29-12 1983 after more than one month from the date the levy order, 1983 came into force, the deputy commissioner is justified in rejecting the same. it is also further submitted that the deputy commissioner is also ..... after 26-11-1983.3. sri m. p. eswarappa, learned counsel for the petitioner, submits that under the levy order, 1981, as soon as the petitioner surrendered 50% of the total quantity of rice owned by him, right to move the remaining 50% of rice ..... inter-district movement of rice; that the petitioner was free to move the same before 26-11-1983; that no evidence was produced to show that levy free rice pursuant to the aforesaid surrender had not been transported outside the state; that theacknowledgments of surrender made before 26-11-1983 are not valid .....Tag this Judgment!
Court : Kerala
Reported in : AIR1969Ker38
..... secure 'equitable distribution and availability at fair prices' of foodgrains to ease the food shortage in the country. every stock-holder -- not being a cultivator who has sold the levy paddy and not been specially required by the government, commissioner (or director) of civil supplies. district collector or district supply officer to declare -- has to declare the quantity of ..... for consideration. procurement for price paid involves little deprivation of property: it works only a conversion of the commodity into its equivalent in cash. in the circumstances of the levy order an investigation on ultimate title is neither relevant nor practical.25. mr. cheriyan manjooran urged that there is a real distinction between producers and cultivators, that the essential ..... government 'after taking into consideration expenses on account of transport, storage and other incidental charges.' i do not find anything unfair or illegal therein. the provision in the levy order for payment of price to the cultivator 'at the prevailing market rate subject to the maximum price specified by the government for the time being under' the concerned ..... . if dealings with racketeers or other anti-social elements in black market are to rule the price of paddy procured for equitable distribution, the object of the act and the levy order -- 'for securing availability at fair prices' -- is certain to be defeated. they cannot afford a standard for governmental action or judicial considerations. the contention that the .....Tag this Judgment!
Court : Chennai
Reported in : AIR1982Mad261
..... the lowest price, acts against directive principles of the state policy, and also violates art. 14 of the constitution. classifying citizens on income basis is admissible, as found in levying higher rate of taxes on persons earning more, but what is being considered with reference to impugned order, is about allotting more quantity to affluent sections of society, when it ..... and in evolving the method of distribution, it shall not result in less fortunate being placed in a disadvantageous position by being allotted less quantity, particularly when the cost of levy sugar is disproportionately low, and when it has become the cheapest form of sugar available in market. if affluent cardholders are given more quantities of the cheapest form of sugar ..... lower income groups in spite of scarcity, and hence the petition deserves to be dismissed.9. the first submission of mr. rangarajan kumaramangalam, learned counsel for the petitioner, is that, levy sugar supply (control) order, 1979, having been passed under s. 3 of the essential commodities act (act x of 1955) (hereinafter referred to as the act), the manner of ..... money. the present arrangement evolved by the government is opposed to the intendment of the essential commodities act. when any other form of sugar is sold, at higher price than levy sugar, for securing an equitable distribution of it available at fair price, the present classification acts counter to the objectives required to be achieved under essential commodities act. the .....Tag this Judgment!
Court : Patna
..... 2480 metric tonnes in favour of the food corporation of india, in respect of the petitioner, the said order specified that delivery despatches of levy sugar shall commence with immediate effect and the entire quantity shall be delivered, despatched by 20.05.2006. by another similar order dated 26 ..... prices, thus, ensuring better price recovery for the purchasers to meet their immediate liabilities, statutory and non-statutory with liability to supply the levy sugar at controlled price at a future date. this protects the interest of the producer as he gets more than what he normally gets ..... government had directed that if producer failed to deliver free sale sugar within the time schedule the same will be liable to be converted into levy sugar. this was subsequently followed by another circular dated 16.03.2001 (annexure-13 of cwjc no. 6964 of 2006) issued by the ..... be delivered to persons as directed by the central government within the period specified and at prices fixed by the central government known as levy sugar price. that the reasonableness of the aforesaid provisions have been challenged and has been upheld in general public interest specifically with the reference ..... notifications, that every domestice producer shall sell 10% of sugar produce to the central government or as directed by the central government as levy sugar under the levy sugar supply (control) order, 1979.7. that from time to time, the central government issues sugar price determination orders for each production .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1998KAR2637; 1998(3)KarLJ543
..... limits of the state of karnataka. in order to correctly appreciate the contentions urged at the bar, it is necessary to briefly refer to the karnataka rice procurement (levy) order, 1984 (levy order for short) issued by the government in exercise of its power under section 3 of the essential commodities act, 1955.2. the object underlying the order is ..... otherwise, the enforcement authorities will have to interfere or impede movement of rice and stop its movement until it is proved that the rice which is being transported has suffered levy. on the contrary, if the release certificate which has to accompany the rice which is being transported outside the state, is obtained and shown to the enforcementauthorities, immediately ..... achieve the object underlying the order. similarly the court also upheld the restriction placed upon dealers against removal of the stocks from the mill premises without delivery of the levy and without obtaining a release certificate under clause 8. while dealing with the question of release certificate for transportation outside the state, the court made the following pertinent observations ..... 26th of december, 1997 issued directions to the deputy commissioners of the districts to issue release certificates to millers, dealers, traders, who produce grain vouchers showing surrender of levy by them and instructed the existing checkpost and other checkposts, or any other infrastructure at the state border to check whether the despatch of rice and paddy outside the .....Tag this Judgment!
Court : Karnataka
Reported in : ILR1985KAR2401
..... a finding arrived at afteraffording an opportunity to the petitioners though they might have hulled the paddy owned by them without surrendering the levy. the quantity of levy to be surrendered by each one of the petitioners is arrived at only on the basis of consumption of electrical energy. as stated ..... persons who produce certificate regarding the paddy brought by them for milling and as far as the dealers are concerned they are required to surrender levy rice at the mill point itself as soon as they get the paddy milled. therefore, it is clear that the customary millers cannot claim ..... whether a miller on the ground that he is a customary miller can claim immunity from the provisions of the levy order 83?2) whether the consumption of electricity can be held to be the sole and sure criteria for determining the quantity of paddy hulled ..... arrived at the quantity of rice each one of the petitioners is liable to surrender. hence, the notices issued by the tahsildar demanding surrender of levy cannot, according to learned government pleader be considered to be illegal.5) having regard to these contentions the following points arise for consideration :-1) ..... section 6a of the essentialcommodities act, 1955 (hereinafter referred to as the act) ; therefore, they cannot claim immunity from the provisions of the levy order 83 ; that consumption of electrical energy is also an indicator of the fact that the mill has been operated for certain hours during certain .....Tag this Judgment!