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Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

of the Cess Act, 1880, and sections 29 and 30, in Chapter IV of the Act, are couched in the following language :'29. (1) In … ?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … follows :....'The word 'cess' used in the Preamble merely means a tax or a local rate.Part I of Chapter I of the Act deals with imposition and application of the cesses. Sections 5 and 6 of the

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

are assessed, [or all such properties which    are liable to such assessment] according to the provisions of the    Cess Act, 1880, shall be liable to the payment, of education cess.(2) The rate of the education cess shall be determined … year immediately succeeding thesaid two consecutive years in accordance with Clause (a).Explanation. -- For the purposes of this chapter, "coal-bearing land' shallhave the same meaning as in Clause (la) of Section 2 of the West BengalRural Employment … centering around Entries 52, 54and 97 in List I and Entries 23, 49, 50 and 66 in List II of the SeventhSchedule to the Constitution

Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

State of Orissa, : [1991]2SCR105 .2. According to the appellants the 3 levies under the three Acts namely, Cess Act, 1880, West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976 in so … jurisdiction to try such proceedings. Explanation -- For the purpose of his subsection,' proceedings shall include proceedings under Chapter XXIX and Chapter XXX of the Code of Criminal Procedure, 1973. ................................... Section 14. Exclusion of jurisdiction of … Supreme Court covered the field and accordingly by our order dated August 4, 1992 fixed the appeal for hearing on August, 26, 1992.5. The Court

Sree Sree Iswar Gopinath Deb Thakur and anr. Vs. Kameswar Nath and anr ...

Court : Kolkata

Subject : CivilProperty

Acts : Bengal Primary Education Act, 1930 - Sections 29(1) and 32; ;Bengal Cess Act, 1880 - Sections 54 and 58

Reported in : AIR1950Cal189

immovable property on which the road and public works cesses are assessed according to the provisions of the Cess Act, 1880, shall be liable to the payment of a primary education cess.'The disputed lands are niskar lands lying within … The Sub-section runs as follows:'In any district or part of a district in which the provisions of this Chapter are in force all immovable property on which the road and public works cesses are assessed according to … time a notification and proclamation in the manner pro-vided for by Section 41 of the Cess Act and a notice on the holder of an

Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … Act. With respect to agricultural development cess it has been claimed that such cess has been provided under Chapter IX of Bihar Finance Act, 1982 which is levy on the land held by the raiyat. The petitioner … not challenge the demand with respect to payment of arrear of rent. 4. In both the cases petitioner No. 1 is Tata Iron and Steel

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6 and 72

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company is the owner of a colliery situate at Ghusick, … or occupier of every mine, quarry, tramway, railway and other immovable property not included within the provisions of Chapter II; such notice shall be in the form in Schedule contained, and shall require such owner, chief agent, … sale of water received for the year 1958-59 a sum of Rs. 42,073,00, which amount was entered in their profit and loss account as miscellaneous

Tata Iron and Steel Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Civil

were analysed in detail by Ranganathan, J while examining the Constitutional validity of Orissa Cess Act, 1962, Bengal Cess Act, 1880 and M.P. Kardhan Adhiniyam, 1982. The levy of cess in the aforesaid legislations was similar to the levy … area in the State of Orissa wherein any mine was situated. Section 4 of the Act provided for imposition and collection of cess which shall … Area Development Authority constituted under Section 5 of the Act.Chapter IV of the Act deals with development plan. Chapter V relates to control, development and use of land. Chapter VI relates to development schemes. The schemes contemplated

Samla Collieries Ltd. Vs. Commissioner of Income-tax.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1963]50ITR117(Cal)

The point arises as follows : The road and P. W. D. cess are paid under the Bengal Cess Act, being Act IX of 1880. The relevant sections are sections 5 and 6, which run as follows :'5. … as follows :'29. (I) In any district or part of a district in which the provisions of this chapter are in force, all immovable property on which the road and public works cesses are assessed according to

Smith Kline and French (India) Ltd. and ors. Vs. Commissioner of Incom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Companies Profits Surtax Act, 1964 - Sections 2(5), 4 and 15

Reported in : 1996IVAD(SC)22; (1996)132CTR(SC)500; [1996]219ITR581(SC); JT1996(4)SC231; 1996(1)KLT769(SC); 1996(3)SCALE562; (1996)8SCC579; [1996]Supp1SCR385

question therein was whether the amount payable as (i) road and public works cess levied under the Bengal Cess Act, 1880 and (ii) the education cess levied under the Bengal (Rural) Primary Education Act, 1930 fall within the mischief … Section 109 of the Income-tax Act, in computing the distributable income of a company for the purposes of Chapter XI-D of that Act, the surtax payable by the company for any assessment year shall be deductible from … of convenience, we may refer to the question in Civil Appeal No. 455 of 1987 directed against a Full Bench judgment of the Kerala High

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … Income-tax Act was promulgated, the provisions of the 1920 Act were incorporated in Sections 55 to 58 in Chapter IX of that Act. In these sections, super-tax was levied and quantified separately from the income-tax. This pattern … revenue authorities. The Income-tax Officer rejected the claim as prohibited under Section 40(a)(ii) of the Income-tax Act. The Appellate Assistant Commissioner, on appeal, entertained a