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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 … concerned. The other provisions in that Chapter are not relevant for our present purpose. Now we come to Section 102 in Chapter VII. That section reads:Every person who shall deem himself to be aggrieved by any valuation made

isabella Goal Company Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal396

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act 9 of 1880, B.C.) lays down that all immovable property (except as otherwise in Sections 2 and … three years for which accounts have been made up.9. The Commissioner of Income-tax relies upon the Case No. 102 of 1920 decided by the Patna High Court [In the matter of Raja Jyoti Prasad Singh Deo of

isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … last three years for which accounts-have been made up.12. The Commissioner of Income-tax relies upon the Case No. 102 of 1920 decided by the Patna High Court In the matter of Raja Jyoti Prasad Singh Deo 60

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 … the produce of the land; Civil Appeal Nos.4056-4064 of 1999 Etc. Page 102 of 193 royalty is not the income of the land nor is … 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 -

State of Bihar and anr. Vs. Maharaja Pratap Singh Bahadur

Court : Supreme Court of India

Subject : Civil

Acts : Constitution of India - Article 226; Bihar Land Reforms Act, 1950 - Sections 2, 3, 3(1), 3A, 4, 23(1), 24A(1); Bihar Land Reforms (Amendment) Act, 1953 - Sections 2, 2A, 4 and 24A

Reported in : AIR1969SC164; 1968(16)BLJR973; [1968]3SCR734

the writ application shows that cess was deducted from the malikana. Under secs. 5 and 421 of the Cess Act., 1880 cess is charged on immovable property and is payable by the holder of an estate or tenure or … the proprietor. (see Herranund Shoo v. Mst. Ozeerun & Ors. 9 W.R. 102., Govinda Chunder Roy Choudhuri v. Ram Chunder Chowdhury 19 W.R. 95.. But … 1958. The State of Bihar has filed this appeal on a certificate granted by the High Court. 3. Section 2 of the Bihar Land Reforms Act is the definition section. Section 2(i) defines an estate to mean

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

Administrator General of Bengal-co-plaintiff Vs. Sm. Jnanadayini Devi ...

Court : Kolkata

Subject : Civil

Reported in : AIR1937Cal483,173Ind.Cas.334

as he is entitled to recover road cess or public works cess, payable under the provisions of the Cess Act, 1880.2. Under the provisions of the Cess Act, the amount payable by the tenure-holders is to be settled … and they are not bound by any statement made in the record. However it is clear that under Section 102, Bengal Tenancy Act, read with Section 31, Bengal Sanitary Drainage Act, it was open to the Government to

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 … wanting the subsequent operations do not acquire the characteristic of agricultural operations. 102. All these operations no doubt require the expenditure of human labour and … 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

Commissioner of Income-tax Vs. Orissa Cement Ltd. (No. 2)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 35(1), 35(2) and 80I

Reported in : [2002]254ITR412(Delhi)

the apex court, although it was interpreting the provisions of sections 5, 6 and 72 of the Bengal Cess Act, 1880, observed (page 134):'In other words, is it the position that if there is loss of that identity the … Bench of the Madras High Court wherein it was clearly observed (page 102) :'We are of the view that the principle of this decision would … the following terms, have been referred by the Income-tax Appellate Tribunal for the opinion of this court, under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act') :'1. Whether, on the facts and in the

David Vs. Grish Chunder Guha

Court : Kolkata

Subject : Civil

Reported in : (1883)ILR9Cal183

to remedy that oversight in the Cess Act (Beng. Act IX of 1880). The result would seem to be that the Legislature, by deliberately inserting … in the manner and the proportions prescribed for the payment of the road cess by the District Road Cess Act. Section 9 provides that the words and expressions' house,' 'estate,' 'tenure,' 'district,' 'immoveable property,' 'holder of an estate … as rent, the provisions of Beng. Act VIII of 1869 were held applicable, and under the provisions of Section 102 of that Act, as the amount sought to be recovered was below Rs. 100, it was held that