Advanced Search Results

Umed Rasul Shaha Fakir and ors. Vs. Anath Bandhu Chowdhuri (a Minor) a ...

Court : Kolkata

Subject : Other Taxes

Reported in : (1901)ILR28Cal637

printed at pp. 74 and 75 of the Cess Manual, 1900 framed by the Board of Revenue under Section 106 of the Act. This rule is as follows:7. 'The benefit, which a Zemindar receives from a fair or … profits of the mela. They were called on by the Collector to submit a valuation roll under the Cess Act with regard to the profits of this mela and submitted it. The Collector then fixed a certain amount … is to be valued under Chapter II of Bengal Act, IX of 1880, as part of the estate, to which it belongs. But when, as

Secy. of State Vs. Jitendra Nath Roy

Court : Kolkata

Subject : Civil

Reported in : AIR1936Cal70

a declaration that certain re-valuation proceedings in connexion with assessment of cess under the provisions contained in the Cess Act (Bengal Act 9 of 1880) were illegal, ultra vires and not binding on the plaintiff. The question relevant … Cess Act, and Rule 66 made by the Board of Revenue were in consonance with the provisions of Section 106 of the Act. There can be no question that it was within the competency of the Board of

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

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 … 50 - List II nugatory. Civil Appeal Nos.4056-4064 of 1999 Etc. Page 106 of 19322.6 The contention that land cannot be decoupled from mineral rights … 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, 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 … we could say that the judgment of the Court below is wrong. 106. The appeal is accordingly dismissed with costs. 107. Appeal dismissed. The case … 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

The Eastern Mortgage and Agency Co., Ltd. and ors. Vs. Moulvi Mohammad ...

Court : Kolkata

Subject : Education

Reported in : 90Ind.Cas.851

the fraudulent misrepresentation consisting of a representation that 'the properties were free of encumbrances, and that rents and cess due to superior landlords for the properties sold up to the date of the deed of sale were … : 102 L.T. 145 and In re Martin, Ex parte Dixon (1912) 106 L.T. 381.] In an action on a covenant of this description the … the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is that there was fraudulent

Eastern Mortgage and Agency Co. Ltd. and anr. Vs. Mahammed Fazlul Kari ...

Court : Kolkata

Subject : Education

Reported in : AIR1926Cal385

the fraudulent misrepresentation consisting of a representation that 'the properties were free of encumbrances, and that rents and cess due to the superior landlords for the properties sold up to the date of the deed of sale … 2 Ch. 647 and Be Martin, Ex parte Dixon v. Tucker [1912] 106 L.T. 381. In an action on a covenant of this description the … the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is that there was fraudulent

Eastern Mortgage and Agency Co., Ltd., and T.C. Tweedie Vs. Muhammad F ...

Court : Kolkata

Subject : Contract

Reported in : (1925)ILR52Cal914

the fraudulent misrepresentation consisting of a representation that the 'properties were free from encumbrances, and that rents and cess due 'to superior landlords for the properties sold up to the date of the deed of sale were … 1 Ch. 297 and Re Martin, Ex parte Dixon v. Tucker (1912) 106 L. T. 381. In an action on a covenant of this description … the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is that there was fraudulent

Kherode Behari Gossami Vs. Raja Narendra Lal Khan

Court : Kolkata

Subject : Land Acquisition

Reported in : 55Ind.Cas.310

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; they … 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

Gobinda Chandra Banik Vs. Swarnamayi Rudrapal W/O Nadi Rudrapal and or ...

Court : Kolkata

Subject : Civil

Reported in : AIR1944Cal378

taluk in the name of Ram Kumar Deb sometime in the year 1880. This separate account was sold for non-payment of revenue as well as … plots only, to wit, plots Nos. 3, 20, 21, 86,87, 98, 105, 106 and 119, and he was given a decree for khas possession of … all land shall be liable to the payment of such rates in addition to land revenue and local cesses, if any, assessed thereon, as the Chief Commissioner from time to time directs. Land, according to Section 2 … rates. There are no provisions in the Assam Law corresponding to those contained in the Public Demands Recovery Act in Bengal and for non-payment of arrears of local rates, the only procedure that is followed is to