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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 … was measured with reference to Civil Appeal Nos.4056-4064 of 1999 Etc. Page 103 of 193 the yield of the land did not make it any … 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 -

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

State (1907) 34 Cal. 251, 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 Courts … In the matter of Raja Jyoti Prasad Singh Deo A.I.R. 1921 Pat. 103, and that profits derived from a mela, or fair, have also been … Rankin, J.1. This is a Reference made by the Commissioner of Income-Tax, Assam, under Section 66, Sub-section (2) of the Indian Income-Tax Act (XI of 1922) for the opinion of the Court. The

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 … the effect of preserving, fostering and regenerating the products of the land. 103. This distinction is not so important in cases where the agriculturist performs … 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

Gadadhur Mullick Vs. the Official Trustee of Bengal

Court : Mumbai

Subject : PropertyFamily

Reported in : (1940)42BOMLR621

appeal be accepted and are stated in their ' Case ' as follows:-It appears from mutation papers and cess returns exhibited in the case that after the death of Rishikesh Dwarkanath Bhanjoo continued to act as sole … that after the death of Rishikesh Dwarkanath Bhanjoo continued to act as sole surviving executor till the year 1880, when he applied for mutation of names in favour of Pura-sundari, and in 1881 or 1882 made over … Mohan Tagore v. Upendra Mohan Tagore (1860) 4 Beng. L.R. O. J. 103. Nor can the course of the decisions be now diverted by any … the suit is barred by limitation and this defence must prevail unless Section 10 of the Indian Limitation) Act, 1908, applies to the case.Section 10.

Sagar Art Service, New Delhi Vs. Municipal Corporation, Gwalior and an ...

Court : Madhya Pradesh

Subject : Municipal Tax

Acts : Madhya Pradesh Municipal Corporation Act, 1956 - Sections 5(56A), 8, 80(5), 82, 132(2)(1); Electricity Act, 1910 - Sections 2 and 3; Electricity Rules, 1956 - Rule 91; Specific Relief Act, 1963 - Sections 3, 6, 10, 3; Code of Civil Procedure (CPC) , 1908 - Order 39, Rule 1 and 2

Reported in : AIR1988MP46; 1988MPLJ392

which counsel has relied. Section 5(56-A) of the 1956 Act defines the term 'tax' -- 'includes any toll, cess, fee or other impost levied or leviable under this Act'. Power of municipal corporation to acquire and bold … the consideration of the Apex Court in Budhan Singh's case (1969) 2 SCC 481 : (AIR 1970 SC 1880) in the context of the provisions of U. P. Zamindari Abolition and Land Reforms Act. In that case, … Jagdish Prasad Khare (1987) 2 MPWN 66 : (1987) 5 13 Rep 103 construing Section 100(1) of M. P. Municipalities Act, tqpk the view that