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Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … (supra) and Orissa Cement : [1991]2SCR105 (Supra). 19. In India Cement (supra) the Supreme Court dealt with S. 115 of the Madras Village Panchayat Act which reads as under:--'(1) There shall be levied in every panchayat development

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 … out by this Court in the case of Bhagabat Prasad Singh v. King Emperor 14 C.L.J. 120 : 11 Ind. Cas. 794 under Section 130 of the Indian Evidence Act, no witness who is not a party

District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to the … minerals and, as such, the imposition of tax on minerals under Section 115 of the Tamil Nadu Panchayat Act, 1958 is ultra vires. This Court

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 … and 299 of 2004 (Arising out of SLP(C) Nos. 3986 of 1993, 11596 and 17549 of 1994) with W.P. (C) Nos. 262,515, 641 and 642

Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … rent and cess for the period 1-1-1956 to 31st March, 1985 by 11th December, 1985 and also revised demand made vide letter dated 21-11-1985 directing … vested in the State of Bihar. By Act 2 of 1961 the Land Reforms Act was amended and Section 2B was substituted whereby certain industrial undertakings including petitioner company were exempted from the operation of the Bihar

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6 and 72

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company is the owner of a colliery situate at Ghusick, … leave directed against the judgment of the Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the … per kilogram whereas in case of other kinds of tea Rs. 1.50 per kilogram became the prescribed rate. 11. The State Government by Notification No. 3623 dated 1st October, 1982, rescinded the departmental notification dated 1st April,

Administrator General of Bengal-co-plaintiff Vs. Sm. Jnanadayini Devi ...

Court : Kolkata

Subject : Civil

Reported in : AIR1937Cal483,173Ind.Cas.334

as he is entitled to recover road cess or public works cess, payable under the provisions of the Cess Act, 1880.2. Under the provisions of the Cess Act, the amount payable by the tenure-holders is to be settled … action for the recovery of cess only arose in 1930 and therefore none of the amount is barred. Section 23, Bengal Sanitary Drainage Act, 1895, provides thus:Any bolder of an estate or tenure, who shall pay to

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 … Ltd. v. CIT : [1983]144ITR317(Cal) .17. As stated by Lord Wright in Kamakshya Narain Singh v. CIT [1943] 11 ITR 513:'Income.......is a word difficult and perhaps impossible to define inany precise general formula. It is a word

Dr. KasiruddIn Talukdar Vs. Dr. MafizuddIn Ahmed and ors.

Court : Kolkata

Subject : Election

Reported in : AIR1936Cal295,165Ind.Cas.354

immediately preceding the election has paid a sum of not less than one rupee as cess under the Cess Act, 1880, in respect of lands situated wholly or in part in suchUnion or who during the year immediately preceding … a voter of the Local Board the plaintiff was entitled to challenge the election of defendant 11. Under Section 138-A, Bengal Local Self-Government Act, it would be lawful for the Local Government to make rules consistent with