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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 … Bihar & Orissa, which is the subject matter of C. A. Nos. 112 to 117 of 1956 before us also was a case under the … 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 … the purpose of explaining away the return (A. 112)'. The explanation which he has attempted, that he … 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

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 … rightly, by the said judgment Civil Appeal Nos.4056-4064 of 1999 Etc. Page 112 of 193 having the force of pronouncement by a seven-Judge Bench. Para … 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 -

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

Commercial and Industrial Bank v. Comptoir D' Escompte de Mulhouse 1925 AC 112. The Ruler of a foreign State referred to in Section 86(1) C. … 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