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District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … shall be deemed to have remained in force up to the 4th day of April, 1991.' (iii) the preamble of the Act stating 'to validate imposition and collection of cesses and certain taxes on minerals under certain … cases related to the Cess and other Taxes on Minerals (Validation) Act, 1992 [hereinafter referred to as `the Act]. The question for consideration is, by

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 … Legislation is in the nature of fee and not tax. The purpose oflevying fee, as stated in the Preamble to the relevant legislation, isrendering different services to the society and for public benefit. Thecesses have been levied … 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

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

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'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 … BANERJEE J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year involved is the year 1955-56, the corresponding previous year being the calendar year ended on

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … Jaipuria Samla Amalgamated Collieries Ltd.2. The assessee is a public limited company incorporated under the Indian Companies Act 1913. It carried on the business of raising coal from coal mines and selling the same to its constituents.

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the … the main provisions of the said Act and also refer to the Rules and notifications made thereunder. The preamble of the impugned Act (West Bengal Act 14 of 1976), inter alia, states that it has been enacted

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 … the Companies Profits (Surtax) Act, 1964 falls within the mischief of said sub-clause. We think it does.4. The preamble to the Surtax Act says that it is 'an Act to impose a surtax on the profits of … we may refer to the question in Civil Appeal No. 455 of 1987 directed against a Full Bench judgment of the Kerala High Court :

Bengal Coal Co. Ltd., Defendant Vs. Sri Sri Janardan Kishore Lal Singh ...

Court : Privy Council

Subject : Land Acquisition

have paid. These public demands are three in number, namely (1) road and public works cess under the Cess Act, 1880 (Bengal Act 9 of 1880); (2) expenses charged to the plaintiffs under cl. (b) of sub-s. (1) of … railways and other immovable property ascertained respectively as in this Act prescribed ...... These words, together with the Preamble and other Sections (e. g., S. 80), are to the effect that the cess is levied on the

Bengal Coal Co. Ltd. Vs. Sri Sri Janaradan Kishore Lal Singh Deo and a ...

Court : Kolkata

Subject : Direct TaxationCommercial

Reported in : AIR1936Cal459,165Ind.Cas.615

the execution of the lease.11. Learned counsel for the Bengal Coal Company admits that, in view of the preamble to the Cess Act (Bengal Act 9 of 1880) and the provisions of Ch. 5 thereof, there is … wider than the word 'means.' The plaintiffs have been assessed for Road cess under the provisions of the Cess Act (Bengal Act 9 of 1880) in respect of the royalty received or receivable by them. The Cess Act … one (S. A. 856) by the defendants and the other (S. A. 1003) is by the plaintiffs. The point for determination in the two appeals

The State of West Bengal Vs. the Indian Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6, 72 and 102;

Reported in : AIR1970SC1298; (1970)2SCC39; [1971]1SCR275

1948-49, the respondent company lodged a return before the Collector of Burdwan under Section 72 of the Bengal Cess Act of 1880 (to be hereinafter referred to as the Act). Therein the company valued the coal supplied by … as the provisions therein, relevant to the topics under discussion being similar to those in the Act. The preamble to the Act says that it is a law relating to rating for the construction, charges and maintenance … was also sold by the respondent company to outsiders. In the years 1946-47, 1947-48 and 1948-49, the respondent company lodged a return before the Collector

Secretary of State for India in Council Vs. Bhupalchandra Ray Chaudhur ...

Court : Kolkata

Subject : Land Acquisition

Reported in : 129Ind.Cas.177

regard to the terms of the kabuliyats, which were put in evidence, read with the provisions of the Cess Act (Bengal Act IX of 1880) the assessment was valid and lawful. He also contended inter alia that the … relevant sections of the Cess Act, and to the kabuliyats in question.7. Dealing first with the Act, the preamble makes it clear that the cess is to be levied on immovable property. Sections 5 and 6, which … ferries, and khutagaries, and for a refund of the sum of Rs. 1,032 and odd annas already realized by the defendant on these accounts together