Advanced Search Results

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 royalty as a measure. Civil Appeal Nos.4056-4064 of 1999 Etc. Page 105 of 19322.5 Having noted this sui generis relationship above, I may observe … 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 -

Bengal Coal Co. Ltd. Vs. Sri Sri Janaradan Kishore Lal Singh Deo and a ...

Court : Kolkata

Subject : Direct TaxationCommercial

Reported in : AIR1936Cal459,165Ind.Cas.615

wider than the word 'means.' The plaintiffs have been assessed for Road cess under the provisions of the Cess Act (Bengal Act 9 of 1880) in respect of the royalty received or receivable by them. The Cess Act … in respect of the mines.' The liability in Allum v. Dickinson (1882) 9 Q B 632 arose under Section 105, Metropolis Management Act 1855, 18 & 19 Viet. Ch. 120, the relevant portion of which is as follows:

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 … the Judicial Committee in Shafiq-un-nissa v. Shaban Ali Khan 26 A. 581 at p. 586 : 9 C.W.N. 105 it is established that there is internal evidence to throw doubt upon the genuineness of the document, and

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 … Indian Income-tax Act, 1922 (corresponding to Section 40(a)(ii) of the present Act), the Privy Council said (at p. 105) :' It will be noted that, in the absence of the necessary powers and machinery, which are not

Banimadhub Chatterjee and ors. Vs. Mahanund Chuckerbutty and anr.

Court : Kolkata

Subject : Property

Reported in : (1897)ILR24Cal27

Court should be affirmed and this appeal dismissed with costs. The Maharajah is entitled to separate costs. Bengal Cess Act (Bengal Act IX of 1880), Section 47 - Decree for Arrears of Cess--Sale in execution of decree, Effect … of a sale for arrears of rent for which the tenure itself is liable to be sold under Section 105 of Act X of 1859. We observe that this is the view that was substantially adopted by a

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 … have to be determined in the light of the principles enunciated above. 105. Applying these principles to the facts of the present case, we no … 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

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 … 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

Kanakaraj Vs. B.V. Sundaraja Iyer and anr.

Court : Chennai

Subject : Limitation

Acts : Madras Agriculturists Debt Relief Act - Sections 8(2), 9-A and 19-A; Limitation Act, 1908 - Schedule - Article 105 and 109; Limitation (Amendment) Act, 1859; Limitation (Amendment) Act, 1871; Limitation (Amendment) Act, 1877 - Articles 48, 49 and 105; Transfer of Property Act - Sections 62, 76(1) and 83; Code of Civil Procedure (CPC), 1882 - Sections 13 and 43; Code of Civil Procedure (CPC), 1908 - Sections 11 - Order 2, Rule 2; Dekkhan Agriculturists Relief Act, 1879; Bihar Land Reforms Act, 1950 - Sections 6

Reported in : AIR1968Mad394

mesne profits is entitled to certain allowances and deductions such as public charges as Government rent, revenues or cess. The measure of liability for mesne profits in a suit under Art. 109 is not the actual loss … that the correct and appropriate Article applicable to the suit is Article 105 of the Limitation Act which provides for the suit by a mortgagor … the file of the Sub Court, Dindigul under Secs. 9-A and 19-A of the Madras Agriculturists Debt Relief Act for a declaration of the amount due under the possessory mortgage, after invoking the benefit of scaling down … of accounts for the rents and profits from the mortgaged properties under Section 76(1) of the Transfer of Property Act, the period of accounting commencing

United Arab Republic and anr. Vs. Mirza Ali Akbar Kashani

Court : Kolkata

Subject : Civil

Acts : Code of Civil Procedure (CPC) - Sections 84, 86 and 87 - Order 7, Rule 11; ;Government Trading Taxation Act, 1926 - Section 2

Reported in : AIR1962Cal387

of the appellants in making the application was to have the plaint rejected as disclosing no cause of action. The question therefore is whether the ap-pellants can be said to have submitted to the jurisdiction of this … Government of India. Similarly it is admitted that no consent has been obtained from the Central Government under Section 86 Civil Procedure Code to sue the Ruler of the first defendant who according to the definition in … Western Provinces from 1795 to 1852 by J. Carrau, 1853 Edition, pages 105-6. In the Province of East Bengal v. State of Tripura 84 Cal

Kherode Behari Gossami Vs. Raja Narendra Lal Khan

Court : Kolkata

Subject : Land Acquisition

Reported in : 55Ind.Cas.310

the suit with costs.2. The facts are set out fully at pages 105, 106 and in the first paragraph of page 107 of the paper-book; … included the Rs. 5,000 paid to the plaintiff in March 1911 and Rs. 20,034 10 in respect of cesses, taxes and Government revenue. As regards arrears the only evidence is that the Rs. 28,243 'was realised as … attorney H. N Dutt that Purna Babu was going to Calcutta and the Raja requested his attorney to act in consultation with him; that was with reference to the transaction which materialised in the deed dated the … such representation was in fact made.10. The suit is not brought under Section 130 of the Transfer of Property Act, 1882, but the cause of