Supreme Court · 1989 INSC 191 · Decided 12 May 1989
Buxa Dooars Tea Company LTD. ETC. v. State of West Bengal and Others
- Court
- Supreme Court of India
- Citation
- 1989 INSC 191 · [1989] 3 S.C.R. 293
- Case number
- WRIT PETITION (CIVIL) No. 2687/1983
- Decided
- 12 May 1989
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301, 304(b)
Headnote
TEA COMPANY LTD. ETC. v. STATE OF WEST BENGAL AND OTHERS MAY 12, 1989 [R.S. PATHAK, CJ AND M.H. KANIA, J.) West Bengal Rural Employment and Production Act, 1976: ss. 4(2)(aa) & 4(4)-Rural employment cess-Levy of in respect of tea estates on despatches of tea grown 1herein-Constitutional valid. Statutory Interpretation: True nature of legislation imposing levy-Determination of. A B c D Section 4(1) of the West Bengal Rural Employment-and Produc­ tion Act, 1976 provided for levy of rural employment_ cess on immov­ able properties. Clause (aa) of s. 4(2) as amended
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