Court : Supreme Court of India
Reported in : AIR1985SC218; 1984(2)SCALE769; (1985)1SCC345; 2SCR72; 62STC130(SC)
..... t. l. venkatarama aiyar, j, in kutti keya v. state of madras : air1954mad621 , considered the provisions of the madras commercial crops markets act, 1933, one of the forerunners of the punjab agricultural produce markets act and other similar enactments elsewhere. the general nature of the legislation was explained by venkatarama aiyar. j.. as follows : .the ..... various commissions and committees have been appointed to investigate the problem, to suggest ways and means of providing a fair deal to the growers of crops, particularly commercial crops, and find a market for selling their produce at proper rates. several committees in their reports, considered this question and suggested that a satisfactory ..... the purchaser, the price being paid 'and delivery of the commodity taken at the time of the deal, the conditions would be different when commercial crops are begun to be raised. the ultimate purchasers of these commodities would generally be persons outside the area of production, a merchant residing in another ..... 100 was raised to re. 1/-per 100 in 1969, thereafter to rs. 1.50 in 1973 and to rs. 2.257-in 1974. later the fee was raised to rs. 3/- per 100. it was this enhancement of fee to rs. 3/-per 100 that was challenged ..... local area, and as a condition precedent for the said services or in return for them cess is levied against the said area or the said class of persons or trade or business, the cess is distinguishable from a tax and is described as a fee..it is true that when .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1981AP203
..... sufficient however, to refer only to those decisions which deal with market fees. in arunachala nadar v. state of madras, : air1959sc300 dealing with the madras commercial crops markets act, the supreme court observed that the act, rules and the bye-laws framed there under, have a long-term target of providing a network of markets wherein facilities for correct weighment are ensured, storage ..... be to eliminate, as far as possible, the middlemen and to give reasonable facilities for the growers of commercial crops to secure best prices for their commodities. enactments similar to the madras commercial crops markets act, have been made in almost all the states in india including the state of andhra pradesh. the validity of these enactments and the market fee levied in ..... and extent of the application of the market fees derived by the market committees earlier, detailed guidelines have been enunciated by the supreme court in kewal krishan v. state of punjab, : 3scr1217 particularly in paragraph 23 of its judgment where their lordships have enumerated the principles for satisfying the tests for a valid levy of market fees. the market ..... that the petitioners were dealers in cotton seeds, that they purchased cotton seeds in large quantities within the notified market area of adoni and that by circular dated 19-11-1974, the market committee directed the petitioner to pay market fee on such purchases. it was argued that cotton seeds are product of kapas and as kapas is already subject .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 125STC532(P& H)
..... can be multiplied.23. what is the position in the present case ?24. the money collected by the state as cess goes into 'the punjab social security fund'. it 'vests with ..... it should form a part of the consolidated fund of the state. it is on this basis that the levy of cess for the benefit of local authorities has been sustained by courts. like the payment of cess under the madras commercial crops markets act, 1933, for the purchase of groundnuts in shanmugha oil mill v. coimbatore market committee air 1960 mad. 160. such instances ..... on the amount of tax involved in the sale and purchase of the goods. tax on sale and purchase of the goods is to be calculated under the punjab general sales tax act whereas cess is to be calculated on the tax paid'. the grounds raised by the petitioners have been controverted. on these premises, the respondents pray that the writ petitions be ..... valorem basis at the rate of 10 per cent of the tax payable on all the sales and purchases of goods made under the punjab general sales tax act, 1948.....' the proceeds of the cess shall go into the punjab social security fund. it shall be used for the payment of old age pension and financial assistance to the needy or 'as may be .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1965P& H33
..... nature, involve the adoption of a liberal rather than a literal and mechanical approach to the problem. in alyemperumal nadar v. state of madras, air 1959 sc 300 the madras commercial crops markets act, 20 0f 1963 was held to be result of a long exploratory investigation by experts in the field conceived and enacted to regulate the buying and selling of ..... about 5 months in a year, 3 months after rabi and 2 months after kharif crops. the punjab legislature has now enacted the punjab agricultural produce markets act of 1961 (hereinafter called the act ) which has repealed the 1939 act. since the enforcement of the act, petitioner no. 1 and other under this act for working a s a weighmen in the notified market area. the petiitoner has ..... . weighing by hand-scale, according to his allegations, requires 'a special kind of skill and adeptness' which he has been working as a weighmen. the punjab agricultural produce markets act of 1989 (hereinafter called the 1939 act) 'provided for taking out a licensee for carrying out an occupation of a weighman' and the petitioner accordingly took out such licence which has been renewed ..... the two different kinds of scales has actually been demonstrated by weighmen at the markets of kurali and chandigrarh in the presence responded no. 2, and the minister for agriculture, punjab government. it is on these allegations that the present petition has been filed and the main challenge has been based on the argument that there is no reasonable basis or .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1990P& H259; (1990)98PLR666
..... far as the erstwhile pepsu is concerned. the punjab act of 1939 like similar enactments in the field of marketing legislation, was the result of a long exploratory investigation by experts in the field, conceived and enacted to regulate the buying and selling of commercial crops by providing suitable and regulated markets by eliminating middlemen ..... administering it. section 3 relatingto establishment of the board, section 4 regarding officers and servants of the board, andsection 11 regarding retention of cess fee were new provisionsmade under this act.59. it will be convenient to analyse om prakash aggarwal's case (air 1986 sc 726) (supra) at this stage. to ..... of tax could be spent. there was nothing especially for the benefit of the dealer. (10) there existed no correlation between the amount paid as cess and the services rendered to the persons from whom it was collected. (11) the impost was in fact a tax for whichlegislative competence was lacking. ..... those cases satisfied the tests of a fee. (5) no service, directly or indirectly, was required to be rendered to the persons from whom the cess was collected. (6) the fund vested in the state government and could be spent virtually on any object which the state government considered to be ..... , and that the impost could not be justified as a fee as there was no quid pro quo. the supreme court held:(1) the cess in question could not be brought under any of the entries 45 to 63 of list ii, which are the only provisions under which the .....Tag this Judgment!
Court : Chennai
Reported in : (1984)2MLJ211
..... proper administration of markets for agricultural produce in the state of madras.i may state that this act, which came to be passed in 1959 superseded the earlier act called madras commercial crops act, 1933. that act was repealed by section 38 of the present act. the object of the act as has been understood by courts by various decisions is to avoid middlemen who have been praying ..... the movement itself is not to be restricted, there is no possibility of levying cess and all these acts must be read harmoniously. the agreement between the ryots and the petitioner will disclose that this is a case of a labour contract as laid down in shivanandan v. punjab national bank : 59itr238(sc) . therefore, there is an independent contract. the very object ..... by the certified agency notified under section 9 of the act are exempted from movement restrictions enforced by the state government. this order has been made applicable to tamil nadu by notification dated 27th april, 1974. by his letter dated 30th september, 1982 the commissioner & secretary to government, co-operative department has instructed all collectors to permit purchasers, agriculturists and companies engaged .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 22STC365(P& H)
..... matter. so far as the mysore decisions are concerned, they do not help mr. srinivasan because in those cases, the market committee had been authorised to levy a cess by way of sales tax on any commercial crop bought or sold in the notified area. there was no question of the levy of the market fee for services rendered. thus the so-called ..... the present case is concerned. therefore, this contention has no merit.22. the next contention of mr. srinivasan was that 'taxable turnover' is defined by section 5(2) of the punjab act after giving certain deductions and one of them being under section 5(2)(a)(vi). since section 5(2)(a)(vi) has not been amended, taxable turnover cannot be ascertained ..... the 1st of november, 1966. the points, which require determination now, in view of the observations made above, are set out below :-(1) section 5(3) of the punjab general sales tax act, as amended with retrospective effect from 1st october, 1958, is violative of article 303 of the constitution of india ;(2) section 5(3) is also violative of article 14 ..... for consumption in the course of inter-state trade.19. point no. (3).-the contention of mr. srinivasan is that section 5(3) of the punjab act, as amended, infringes section 15 of the central sales tax act, and, therefore, it is void. in the first instance, he contended that cotton is purchased from various mandies (markets) and the market committees charge fees .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Reported in : (1986)19ITD348(Asr.)
..... decisions are concerned, they do not help mr. srinivasan because in those cases, the market committee had been authorised to levy a cess by way of sales tax on any commercial crop bought or sold in the notified area. there was no question of the levy of the market fee for services rendered. thus, ..... the words 'tax' and 'duty', therefore, carry the concept of a tax, which is payable under any law for the time being in force. the punjab and haryana high court authority, therefore, fully applies to support the view taken by the commissioner (appeals). we confirm his decision holding that section 43b will ..... in mohammad hussain gullam mohammad v. state of bombay air 1962 sc 97, where a similar question was raised regarding the bombay agricultural produce markets act, 1939 (act no. 22 of 1939), and it was held as follows : the market committee which is authorised to levy fee provided by section 11 renders ..... had accrued. the fee, however, was not paid during the accounting period. the ito applying the provisions of section 43b of the income-tax act, 1961 ('the act'), held that as the payment was not made on or before 31-3-1984, the amount was to be treated as income of the assessee ..... that the fee charged for services rendered by the market committee in connection with the enforcement of the various provisions of the bombay agricultural produce markets act, 1939, and the provisions for various facilities in the various markets established by it, is in the nature of sales tax. it is true .....Tag this Judgment!
Court : Karnataka
Reported in : ILR2002KAR4716; 2003(3)KarLJ201
..... , pakkumalayalamkavungu,adakkateluguvakkakannadaadikehindisupari'thus, it is crystal clear that the word 'supari' is nothing but areca in english.while considering the vires of the madras commercial crops markets act (20 of 1933), the apex court referred to historical background for that act and has observed as under (m.c.v.s. arunachala nadar v. state of'modras and ors., : air1959sc300 ):'para (6) ...... marketing legislation ..... anr. v. state of rajasthan and ors., : air1994sc64 ; (5) state of rajasthan v. rajasthan agricultural input dealers association, : air1996sc2179 ; (6) labha ram and sons and ors. v. state of punjab and ors., : 3scr112 (7) decision rendered by a single judge of this court in mangalore cashew manufacturers' association and anr. v. agricultural produce marketing committee and anr., w.p ..... give reasonable facilities for the growers of commercial crops to secure best prices for their commodities'. the above decision has been followed in subsequent decisions in d.v. kempaiah and ors. v. the chief marketing officer, karnataka and ors., 1980(1) kar. l.j. sh. n. 13 : : air1979kant195 , kewal krishan puri and anr. v. state of punjab and ors., : 3scr1217 and ..... and sons' case, supra, did not concur with the view adopted by a two judge bench of the supreme court in chint ram ram chand and ors. v. state of punjab and ors., : 2scr283 and approved the view expressed by a three judge bench in the case of prem chand trilok chand v. state of haryana, c.a. no. .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1972P& H83
..... have been determined (not for non-payment of lease-money) on account of the lessees having sown commercial crops instead of food or fodder in the land in question no order under section 6 of the act determining the leases could be passed, as violation of the said special condition (contained in section 5 ..... haryana, civil writ 1394 of 1970. according to the state's return, the first petitioner-society is a duly registered one under the punjab co-operative societies act, but the land under the possession of the society has been separately under the occupation of its individual members who have been paying their ..... gilbert pinto, air 1919 mad 12. it is, therefore, clear that the equitable principles contained in s. 114 of the transfer of property act are applicable to punjab and haryana also.9. on behalf of the respondents it was contended that even if the abovementioned conclusion is correct, the 'principles of section ..... concerned with the interpretation and scope of the words 'failure to pay rent regularly' occurring in section 9 (1) (ii) of the punjab security of land tenures act. no such words occur in the leases with which we are concerned. the fact that the failure to pay rent regularly was construed in ..... for the petitioners in civil writs 1346, 1347 and 1387 of 1970, under the second heading, was in as much as section 2 of punjab act 24 of 1957 did not even purport to give retrospective effect to section 6, no action under that provision could be taken in respect of leases .....Tag this Judgment!