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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 … raiyat who is exempted from paying revenue in respect ofhis holding under Clause (a) of Sub-section (1) of Section 23B of the WestBengal Land Reforms Act, 1955 shall be liable to pay rural employment cess.(2) The rural

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 … 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 … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to the

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

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … ORDERAjit K. Sengupta, J.1. This appeal is from an order dated 7th May, 1992 vacating an earlier order dated 10th December, 1 991 ofstay of recovery of cess on coal made in

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 … education cess for the last half year of 1317 B. S. together with the penalty provided for in Section 58 of the Cess Act.2. The defence of the defendants was that neither the road cess nor the … a suit for recovery of arrears of road cess for the years 1343 to 1350 B. S. and education cess for the last half year

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 … amounts payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under Section 10 of the Income-tax Act, 1922, hereinafter referred to as the 'Act', in the computation of its profits. … 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

Commissioner of Income Tax Vs. Dcm Sriram Consolidated Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 115JA, 115JA(2), 143(1), 143(2) and 260A; Bengal Cess Act, 1880 - Sections 5 and 6

Reported in : (2009)221CTR(Del)519; [2009]176TAXMAN49(Delhi)

was an imposition of cess on Tata Iron and Steel Ltd under Sections 5 and 6 of Bengal Cess Act, 1880, in respect of, iron ore extracted from its mines, which was, utilized for manufacture of iron, as stated … Rajiv Shakdher, J.1. The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the judgment of the

Maharaja Manindra Chandra Nandi Vs. the Secretary of State for India i ...

Court : Mumbai

Subject : Property

Reported in : (1911)13BOMLR82

the lessees or mine-owners. He has been assessed for 'cess' under the provisions of Bengal Act IX of 1880, in respect of the royalty received or receivable by him from coal-mines on his estate. This Act provides … 72, 76, 80, 81, and Schedule E--Proprietor of land--Coal-mines--Royalty--Cess on royalty--Annual net profits--Liability to pay cess--Policy of the Cess Act. ;Where the plaintiff, who was the owner of landed property leased to various parties for the working of … Ameer Ali, J. 1. The plaintiff is the owner of considerable landed property in Bengal, part … the meaning to be attached to the words 'annual net profits' in Sections 6 and 72 of the Act. Section 6, so far as it

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 … R.N. Prasad, J. 1. In both the cases similar question of law and facts are involved. … vested in the State of Bihar. By Act 2 of 1961 the Land Reforms Act was amended and Section 2B was substituted whereby certain industrial undertakings including petitioner company were exempted from the operation of the Bihar

Sewdeo NaraIn Singh Vs. Ajodhya Prosad Singh

Court : Kolkata

Subject : CivilTenancy

Reported in : (1912)ILR39Cal1005

plaintiffs by the defendants in another suit for declaration of title; secondly, because Section 95 of the Bengal Cess Act of 1880 does not present a bar to the admission of the road-cess return; and, thirdly, because the … in law, because relevant evidence has been excluded. The evidence in question is a road-cess return filed in 1896 by a ticcadar of the property, by name Biswanath Singh. The learned vakil for the appellant has contended

imrit Chamar Vs. Sridhar Panday and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 13Ind.Cas.120

been argued that the Road Cess Return is not admissible in evidence under Section 95 of the Bengal Cess Act, 1880. That section, however, has no application to the circumstances of the present case. The maker of the document … 1. This appeal is directed against a decree of dismissal in a suit for redemption of an alleged usufructuary