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Oil India Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Other TaxesConstitution

Acts : Assam Taxation (on Specified Lands) (Amendment) Act, 2004; Assam Taxation (on Specified Lands) Act, 1990 - Sections 3, 4, 5 and 6; Oil Fields (Regulation and Development) Act, 1948; Government of India Act, 1935; Mines and Minerals (Regulation and Development) Act, 1948 - Sections 5, 6 and 6(2); Mines and Minerals (Regulation and Development) Act, 1957 - Sections 3, 9 and 32; Oil Industry (Development) Act, 1974; West Bengal Primary Education Act, 1973; West Bengal Rural Employment of Production (Amendment) Act, 1976; West Bengal Taxation Laws (2nd Amendment) Act, 1989; Tea Act, 1953; Cess Act, 1860; Petroleum and Natural Gas Rules, 1959 - Rules 4 and 13; Constitution of India - Articles 14, 32 and 301;

under Entry 54 in List I and as the Mines and Minerals (Regulation and Development) Act, 1957, particularly, Section 9, had covered the subject of royalty, the State would be denuded of any such power under Entry 50 … consideration of the Court is Goodricke Group Ltd. v. State of West Bengal (1995) Supp. (1) SCC 707. By the West Bengal Primary Education Act, … Legislature being subject to the power of the Union Legislature under Entry 54.The Mines and Minerals (Regulation and Development) Act, 1948 for regulations of mines and oil fields and for the development of minerals was enacted by the … to the Seventh Schedule to the Constitution and the peri materia provisions contained under the Government of India Act, 1935 and the several legislations framed in this regard from time to time as well as several leading pronouncements

Kerala State Electricity Board and ors. Vs. Varghese Thomas and ors.

Court : Kerala

Subject : Civil

Acts : Telegraph Act, 1885 - Sections 10

Reported in : AIR1961Ker237

252, which accepted this test, turned on the application of a specific statutory provision in resfriction of Ribbon Development Act, 1935, Section 9 Sub-section (4) of which provided, that compensation shall be equal to the difference in the market value, when … case, it may be combined with other damage.Compensation, as defined by the Supreme Court in State of West Bengal v. Mrs. Bella Banerjee, AIR 1954 SC 170 at p, 172, though in a different contest, is the

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Entry 49 of List II. Later in time, in State of West Bengal v. Kesoram Industries Ltd.3 1 “MMDR Act” 2 (1990) 1 SCC12[34]. 3 … purely restricted Provincial field and becomes a subject of control at the Centre.”]. 27 PART D (Regulation and Development) Act 1948 in pursuance of the subject contained in Entry 36 of the Federal Legislative List.26. Entry 44 of … of Commons on the Government of India Act 1919 (3rd December 1919) 15 “GOI Act 1935” 16 GOI Act 1935, Section 100. (It read: Subject matter of Federal and Provincial Laws: (1) Notwithstanding anything in the two next succeeding … F. Whether royalty is tax ............................................................................................ 48 i. Royalty under the MMDR Act ............................................................................. 48 ii. Purpose of Section 9 of the MMDR Act ............................................................. 54 iii. Contours of a mining lease ................................................................................ 56 a. Lease and license

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

relation to Minerals(providing operation for raising, winning or extracting coal) as defined inthe Mines and Minerals (Regulation and Development) Act, 1957 (Act No. 67of 1957""3.(1) The Authority may, subject to Sub-rules (2) and (3) impose a cess onmineral … excise)and a tax in List II (e.g. a tax on the sale of goods) of the Government ofIndia Act, 1935, may overlap, in fact there would be no overlapping in few,if the taxes were separate and distinct imposts; … a cess on royalty being a tax on    royalty, is beyond the competence of the State legislature because    Section 9 of the Central Act covers the field and the State    legislature is denuded of its competence under Entry … CASE NO.:Appeal (civil)  1532 of 1993PETITIONER:State of West BengalRESPONDENT:Kesoram Industries Ltd. and Ors.DATE OF JUDGMENT: 15/01/2004BENCH:V.N.Khare CJI & R.C.Lahoti & B.N.Agarwal

Association of Natural Gas and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 143, 143(1), 226 and 246; ;Gujarat Gas (Regulation of Transmission, Supply and Distribution) Act, 2001 - Sections 2, 8, 9, 23(1), 25, 25(2), 34(1), 34(2), 55(1) and 55(2); Petroleum Act, 1934; Oil Fields (Regulation and Development) Act, 1948; Oil Industry (Development) Act, 1974; Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) Act, 1962; Oil Industry (Development) Act, 1974; Petroleum and Natural Gas Rules, 1959; Industries (Development and Regulation) Act, 1951; Government of India Act, 1935 - Sections 100; ;Mines Act, 1952; Mines and Minerals (Development) Act, 1957; Industries (Development and Regulation) Act, 1957; Bengal Money Lenders Act, 1940; Oriental Gas Company Act, 1960; Liquid Fuel Emergency Act, 1984 - Sec

Reported in : 2004(6)ALD99(SC); (2004)2GLR1413; JT2004(3)SC529; (2004)4SCC489; [2004] 3 SCR 534

submitted that in Calcutta Gas Company (Proprietary) Ltd. v. State of West Bengal and Ors. , the scope and ambit of Entry 25 of List … Petroleum Act, 1934. The Union of India, inter alia, enacted various legislations, namely, The Oil Fields (Regulation and Development) Act, 1948; Oil Industry (Development) Act, 1974; The Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) … of excise, and Entry 18 of List II, taxes on the sale of goods, of Government of India Act, 1935, Sir Maurice Gwyer, C.J., in In re: The Central Provinces and Berar Act No. XIV of 1938 1939 … what is 'natural gas' and its derivative forms. 9. It was further contended that "gas" as defined … thereto. The term "Gas" has been defined in the Gujarat Act under Section 2(h) as follows:- "Gas" means a matter in gaseous state which predominantly

Veligati Lakshminarayana and ors. Vs. the State of Andhra Pradesh and ...

Court : Andhra Pradesh

Subject : Property

Acts : Nagarjunsagar Project (Acquisition of Land) Act, 1956 - Sections 1 and 2(3); Land Acquisition Act, 1894 - Sections 17, 17(1), 17(2) and 17(4); Constitution of India - Articles 14, 19(1), 31(1), 31(2) and 245

Reported in : AIR1972AP19

also before the Constitution itself. It should, however, be noted that Section 9 of the Government of India Act, 1935 and Article 31(2) of the Constitution before the Fourth Amendment were in pari materia. In the impugned Act, … long. The Supreme Court settled the law on this point in Smt. Sitabati Debi v. State of West Bengal, : [1967]2SCR949 . In that case, the Supreme Court was dealing with the conflict between the decisions in … on the point is now well established, though in its growth and development, it has passed through certain vicissitudes. it is not necessary for this

Sitakund Nao Yatayat Swalambi Sahkari Samitee Ltd. and anr. and Lallu ...

Court : Patna

Subject : Commercial

petitioner in C.W.J.C. No. 4633 of 2008, on the other hand, sought to rely upon the provisions of Section 9 of the Bengal Ferries Act which, according to him, requires the respondent- authorities to make the settlement in … for quashing the order dated 29.2.2008 passed by Respondent No. 3. Deputy Development Commissioner-cum-Chief (Executive Officer, Zila Parishad, Munger, by which the settlement of six … proviso confers the benefit only upon the Co operative Societies registered under the Bihar and Orissa Co-operative Societies Act, 1935 whereas both the petitioners-Societies have been registered under the Bihar Self Supporting Cooperative Societies Act, 1996. The provision

Union of India Vs. Mohinder Kaur

Court : Delhi

Subject : Property

Acts : Constitution of India - Article 31(5); Resettlement of Displaced Persons (Land Acquisition) Act, 1948 - Sections 7

Reported in : ILR1969Delhi1154

1955. In Bela Banerjee's case section 8 of the West Bengal Land Development and Planning Act, 1948, was attacked. This section made the declaration of … which decided Mongol Sen's case relied upon the Supreme Court decisions in the case of State of West Bengal v. Mrs. Bela Banerjee (2); P. Vajravelu Mudaliar v. Special Duty Collector, Madras, and another (3) and N. … come to the conclusion that the two provisos were repugnant to section 299(2) of the Government of India Act, 1935, and were void. Being void, they were nto 'existing law' within the meaning of clause (5) of Article … Western Extension Area, Karol Bash Delhi. It had been demised on a 99 years lease by the Delhi Improvement Trust by a lease dated August

Jahnabi Prosad Banerjee and anr. Vs. Basudeb Paul and ors.

Court : Kolkata

Subject : Civil

Acts : Bengal Municipal Act, 1932 - Sections 39B and 43; ;Code of Civil Procedure (CPC) , 1908 - Section 115; ;Government of India Act, 1935 - Section 224(2); ;Bengal Municipal Act (Amendment) Act, 1936

Reported in : AIR1950Cal536,54CWN626

Sections 106 and 107, Government of India Act, 1915 and by Sections 223 and 224 Government of India Act, 1935. Section 43, Bengal Municipal Act, 1932 or Section 39B of the said Act are both Acts of the Provincial … of the eighteenth century. It is not necessary to trace the later development of the provincial Courts which is set forth in Chaps. VIII and … Dewany Adalat and Supreme Court had jurisdiction to revise decisions of Provincial Courts; such jurisdiction was preserved by Section 9, High Courts Act 1861 (24 and 25 Vict. Cap. 104) hereinafter called the Charter Act and was later

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of … may arise from time to time. In the interest of the country's development this type of Orders has become necessary, inter alia, for regulation of … entry 54 of List II in the Seventh Schedule to the Constitution corresponding to the Government of India Act, 1935, item 48. In order to be a sale of goods it must be a sale within the meaning … other body corporate, every director, manager, secretary or other officers or agents thereof on the conditions prescribed therein. Section 9 provides that any person making any false statement or information will become punishable under the said Act. Section