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Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable property” in the Cess Act, 1880 was also not brought to its notice and had the same been done, there would not have been … v. Gurnam Kaur [1988] Supp. 2 SCR 929 : (1989) 1 SCC 101; The State of U.P. v. Synthetics and Chemicals Ltd. [1991] 3 SCR … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising

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

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … this case, the judgment of Civil Appeal Nos.4056-4064 of 1999 Etc. Page 101 of 193 this Court in India Cement was considered and it was … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -

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 … is to be made in accordance with the rules prescribed under section 101.In order to determine under rule 3 the total assessable income of the

Girish Chandra Singha and anr. Vs. Mohammad Rausan Mian and ors.

Court : Kolkata

Subject : Tenancy

Reported in : AIR1933Cal66

by the plaintiffs some years previously and that as a consequence no suit would lie under Section 20, Cess Act (Bengal 9 of 1880).2. The plaintiffs filed a cross-objection as to jotes ka and uma which was dismissed, … we take may refer to recent decisions of this Court Ishan Chandra v. Moomraj Khan AIR 1925 Cal 101 and Nawabzada Md. Hossain v. Khana Kazi : AIR1928Cal606 . The District Judge has referred in his judgment

Ram Kumar Das Vs. HaranaraIn Das Alias Dinabandhi Das and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal727,92Ind.Cas.104

appellant must, prevail. Exhibit 2 is a road cess return submitted by the plaintiffs. Section 95 of the Cess Act IX B.C. of 1880 provides that such a return shall not be admissible in favour of the person … lower Appellate Court has relied on certain documents which are inadmissible in evidence. These documents are Exs. 10, 101, 11, 13, 14, 4, 2, 8 and 9. Exhibits 10, 13 and 14 are the decree plaint and

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(1) and 4(3); Transfer of Property Act - Sections 107 and 117

Reported in : AIR1957SC768; [1957]32ITR466(SC)

Nandi v. Secretary of State, royalties from a coal mine were held liable both to cess under the Cess Act, 1880, and to income-tax under the Act of 1886, but it was said that, 'it may be conceded that … performance of the basic operations on the still wider sense indicated above. 101. If the term 'agriculture' is thus understood as comprising within its scope … Bhagwati, J. 1. This appeal with certificate of fitness under section 66A(2) of the Indian Income-tax Act (XI of 1922) is directed against the judgment and order of the

Brojanath Bose Vs. Durga Prosad Singh

Court : Kolkata

Subject : TenancyProperty

Reported in : (1907)ILR34Cal753

aside sales of some of the lands in the two mouzahs as being Digwari lands, of two Road cess returns filed in 1872 and 1898 on behalf of the landlord, describing Palwan as the Digwar of the … appointed Digwar: also on the Register of Ghatwali lands in Manbhum in 1880 to 1883, and the, survey maps of Ghatwali lands of Tasra and … The Government of Bengal (1855) 6 Moo. I.A. 101, Joy Kishen Mookerjee v. The Collector of East … under that lease to the Tasra Coal Co. Ld., defendant No. 3, on whose behalf he had been acting in taking the lease. The Coal Company in accordance with the settlement subsequently dug out and raised coal … was not created before 1839.11. Referring to Clauses 4 and 13 of Section 7 of Regulation XVIII of 1805 he comes to the conclusion that

The Secretary of State for Indian in Council by the Collector of Ganja ...

Court : Chennai

Subject : Civil

Reported in : (1913)24MLJ365

same conclusion. In no estate from the time the permanent Sanad was granted, up to 1865 when the Cess Act was passed is it the fact that the Government ever increased the land revenue--there was no law entitling … to assets-Ami, for instance, a Jaghir of ancient days. It was a complaint of the Farnine Commission in 1880 that, receiving substantial benefit from Government works, the proprietor declined to contribute and could not be compelled by … water free of charge from Government sources. See in particular G.O. No. 101, Revenue, dated 16th January 1864 and G.O. No. 986, Revenue, dated 11th … decision in that case. The learned Judges therein pointed out that under Section 2 of Act III of 1905, subject to easement and natural and

Monmotha Nath Mitter and ors. Vs. Anath Bundhu Pal and anr.

Court : Kolkata

Subject : Land Acquisition

Reported in : 61Ind.Cas.469

was proved from 1295 it was not adverse. Plot No. 49 is also mentioned in the thoka of 1880 but as it is included in the Cess Return, the possession was not adverse.37. We must accordingly hold … held by Ramjan under the Zemindar, and is evidence against the defendant under Section 95 of the Road Cess Act. The lands entered in the Return prima facie were held by Ramjan as tenant under the Zemindar, and, … 1 cotta 9 chataks 10 gondas there remains 6 bighas 1 cotta 101/2 chataks and that is the exact area of plot No. 2 of

Bhopal Sugar Industries Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Direct TaxationConstitution

Acts : Constitution of India - Article 14; Taxation Law; Bhopal State Agricultural Income Tax Act, 1953

Reported in : AIR1961MP282

us to certain observations of Bradley J. in Bowman v. Lewis, (1880) 101 US 22 in support of the proposition that diversities in laws in … Rajasthan that the tenants in the Jagirs of Marwar were paid much more by way of rent and cesses than those in the Khalsa area of the State; that it was with a view to remove the … a Sugar Company having its registered office at Sehore challenging the constitutionality of the Bhopal State Agricultural Income-tax Act, 1953, on the ground that it is repugnant to Article 14 of the Constitution of India.2. The petitioner-Company … on agricultural income'. If extended to the whole of the Bhopal State. Section 2 of the Act defines 'agricultural income' as meaning any rent or