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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 … of the tax; it does Civil Appeal Nos.4056-4064 of 1999 Etc. Page 104 of 193 not alter the nature or character of the levy. It … 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 -

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

allowable expenditure under Section 10(2)(xv) of the said Act ?'55. The 'cess' levied under the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930, was found to be related to profits and hence … amount is deducted only when the distributable income of a company is computed for the purpose of Sections 104 - 109 of the Income-tax Act. Any other construction would lead to double deduction of the same amount.35.

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … XI of the 1961 Act. Super-tax is levied and quantified under Sections 104 to 109 of the Act. In Chapter XI in Sections 95 to … A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee, a tea company with the name

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

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 … be considered whether these subsequent and enjoy the characteristic of agricultural operations. 104. It is agreed on all hands that products which grow wild on … 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

Molins of India Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 40 and 109; ;Companies (Profits) Surtax Act, 1964 - Section 15 - Schedule - Rule 2

Reported in : (1983)35CTR(Cal)254,[1983]144ITR317(Cal)

of Sub-section (2) shall be deemed to authorise the allowance of any sum paid on account of any cess, rate or tax levied on the profits or gains of any business, profession or vocation or assessed at … by the company in respect of its total income, but excluding the amount of any income-tax payable under Section 104 ;......' 54. If we accept the contention made on behalf of the assessee and hold that the surtax … aforesaid order, The disallowance was obviously made under Section 40(a)(ii) of the Act. Respectfully following the said decision, we reject the assessee's contention that the

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 … 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 … v. State of Bihar [1984] 3 SCR 309 : AIR 1984 SC 1043 : (1984) 2 SCC 627; Gangappa Gurupadappa Gugwad Gulbarga v. Rachawwa and

Midnapore Zemindary Co. Ltd. Vs. Raja Bijoy Singh Dudhuria and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1941Cal1

May 1904, however they made an application to the Collector for excusing them from filing a separate road cess return for the lands of touzi No. 512 (Ex. 11-G-l). In that application they stated that touzi No. … C 750-83G), and (f) the judgment of Morris and Prinsep JJ. in 1880 (Ex. 12 (4) B 260).10. The second line of argument is directed … of State v. Krishnamoni Gupta ('02) 29 IA 104 at p. 117 which implies that Lopez v. … found by him to be an increase of area to the mouzas of touzi No. 523 by the action of the river. He further directed, if the Superintendent of Survey agreed with his views, those maps to … emerged out of the river. Some time after their formation, proceedings under Section 145, Criminal P. C, were started on 6th May 1926 with Raja

Shri Krishan vs.jasoda Devi and Ors

Court : Delhi

Subject : Land Acquisition

Service) Act, 1996 (hereinafter referred to as “the BOCW Act”) and the Buildings and Other Construction Workers' Welfare Cess Act, 1996 (hereinafter referred to as “the Welfare Cess Act”) on the ground that they were registered under the … have more extensive meaning than the word "trade". His Lordship then quoted Jessel M.R. in Smith v. Anaerson 1880 15 Ch D247who stressed the meaning of business as "anything which occupies the time and attention and labour … he expired on 10th March, 2010. The police registered FIR No.60/2010 under SectionIPC at P.S. Begumpur, Delhi. Babu Lal was survived by his widow, two

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

of the State.12. In Madan Singh v. Collector, Sikar, AIR 1954 Raj 104, the validity of the Jaipur District Boards Act, 1947, which was continued … 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