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registered firm of four partners carrying on business in forest contract and timber. It filed a return disclosing income

then relied on AIR 1991 SC 672 where with retrospective effect forest contract which was subsisting was rescinded and the legislation which brought about this

work of Government Departments or Government undertaking using forest produces unless the Forest Department certifies that forest produces so utilized were collected from legal sources ... certain contract provides that AGST (Vat), forest royalty including under charges levied by forest department on forest product can be deducted by the employer/ department

place of the creditor; not only through the medium of contract, but even by means of securities entered into without the knowledge of the surety ... required to pay the bid amount in four instalments. The forest contract rules provided for preventing the contractor from removing the forest goods in case

contract complying with Article 229 of the Constitution. There was no statutory contract as the provisions of the Kerala Forest Act and the rules made ... forest produce, or of expenses incurred in the execution of this Act in respect of timber or forest produce, or under any contract relating

Madhya Pradesh v. Kaluram , the Supreme Court considered a case of forest contract under which the Government demanded security and it was in terms ... forest contractor for any sum which may become payable by the forest contractor to the Governor by or under the conditions of the above contract

Contract Rules, 1966 2. All Forest Contracts to be subject to these Rules. - All contracts whereby Government sell forest produce to a purchaser shall ... deemed to be binding on every forest contractor: Provided that the Forest Officer executing a forest contract shall have power to vary these Rules

forest contractor advanced money to sub-contractor for cutting and moving the trees. But the forest contract was not renewed. Accordingly, portion of the advances ... essential that advances should be made. Without these advances, the forest lessee might not be able to carry on the business. The advances during

2013 15:36:15 ::: 15 of Rule 18 of Forest Contract Rules there applicable have been perused to note that there was no such restrictions ... stop removal of forest produce is held emanating from Section 83 of the Forest Act, 1927 and not from contract between the parties. Here

Conservator of Forests v. Rattan Singh [AIR 1967 SC 166 : 1966 Supp SCR 158] where an identical clause in a forest contract entered into between ... Chief Conservator of Forests to adjudicate upon disputes, inter alia, as to the performance or breach of the contract. Apart from this, appellant herself