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Sheikh Intaz Alias Romar Bap and ors. Vs. Dina Nath De Sarkar and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal856,96Ind.Cas.72

was not a party to them. In support of his contention he relies upon Section 95 of the Cess Act (IX of 1880 B. C). Section 95 provides that 'Every return filed by or on behalf of any … case of Imrit Chamar v. Sridhar Panday 13 Ind. Cas. 120 : 15 C.L.J. 7 : 17 C.W.N. 108 with special reference to page 11 where the learned Judges point out that Section 95 of the Bengal

Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … deductibility, under section 10 (2) (xv) of the Indian Income-tax Act, of a district board tax imposed under section 108 of the United Provinces District Boards Act (Act X of 1922), which reads as follows :'........ A Board(a)

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 … Judges. Even if we take the general provisions of Section 141 and the rather less general provisions of Section 108, it does not seem to be possible to apply the provisions of Section 98 to a case under

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, 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 … Judges. Even if we take the general provisions of Section 141 and the rather less general provisions of Section 108, it does not seem, to be possible to apply the provisions of Section 98 to a case under

In Re: West Laikdih Coal Co. Ltd.

Court : Kolkata

Subject : Company

Reported in : AIR1926Cal781,96Ind.Cas.36

further or other order as the nature of the case may require.'2. Now, by Section 98 of the Cess Act (IX of 1880):Every amount due, or which may become due to any Collector under the provisions of this … India v. The Bombay Landing' and Shipping Co. Ltd. 5 B.H.C.R. 23, to which I have referred, for Section 108 of the Act of 1866 corresponded with Section 171 of the present Act. I also desire to call

Dattatraya Vasudev Khatkul Vs. Parashram Anant Moghe

Court : Mumbai

Subject : Tenancy

Reported in : AIR1944Bom218; (1944)46BOMLR363

khata No. 84 should be fixed at survey assessment and local fund cess only. Defendant No. 2 as the managing khot having given his consent … Nos. 1 and 2. The other parties shall bear their own costs. Khoti Settlement Act (Bom. I of 1880), Section 17, 18, 20-Occupancy tenant-Payment of rent-Entry in botkhat-Subsequent amendment of entry only with consent of managing khot-Entry ultra … is made in Section 18. The settlement records consist of the settlement register and other records prepared under Section 108 of the Bombay Land Revenue Code, 1879. Section IS provides for the entries to be made in the … Lokur, J.1. This appeal involves a question of considerable importance under the Khoti Settlement Act, 1880.2. The facts are not in dispute. The plaintiff and defendants Nos. 2 to 17 are co-sharers in the

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 … be struck down. The High Civil Appeal Nos.4056-4064 of 1999 Etc. Page 108 of 193 Court had also concluded that the Cess cannot be said … 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 -

Raja Kritanand Singh Bahadur and ors. Vs. Secretary of State and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1940Cal506

an in. dependent estate, No. 557 of the Maldah Collectorate with an annual revenue of Rs. 1700 and cess Rs. 17. It was advertised for sale in the Calcutta Gazette of 28th September 1870, (Exs. I and … in sheets Nos. 6 and 7 of the revenue survey map of 1880 (Ex. 6 (a) and Ex. 6 (b); Maps 6 and 7) the … of water. Grey v. Anund Mohan (1864) W.R. 108 and Bahaba Prosad v. jagadindra Nath Rai (1906) … in paying revenue in 1892, with the result that the mahal was again put up to sale under Act 11 of 1859 and was purchased by the Government on 4th November 1892 (Ex. 2, B. 157). In … of 1793; and that it can only be admitted in evidence under Section 13, Evidence Act, if it can be proved that the rights of

Begg, Dunlop and Co. Vs. Jagannath Marwari

Court : Kolkata

Subject : Civil

Reported in : (1912)ILR39Cal104

Liscomb (1838) 21 Pickering 263 where the Court observed follows: 'The summoning of a trustee is like a cess in rem. A chose in action is thereby arrested 1 made to answer the debt of the principal. … placed upon the 1 case of In re Hollick (1868) 2 B.L.R. 108 : 10 W.L. 447. It may be conceded that the observations of … section provides that a decree may be transferred, if the person against whom the decree has been passed actually and voluntarily resides within the local limits of the jurisdiction of the Court to which the decree is