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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 … may continue a tax already imposed on persons assessed according to their circumstances and property.... in accordance with section 114.''The High Court answered the question in the affirmative and in favour of the assessee, on the following line

Ashanullah Khan Bahadur Vs. Trilochan Bagchi and anr.

Court : Kolkata

Subject : Civil

Reported in : (1886)ILR13Cal197

Munsif against him with costs. Road Cess Act (Beng. Act IX of 1880), Sections 52, 53 - Evidence Act, Section 114--Presumption. - … prepared by the Collector, because it was not shown that any notice under Section 52 of the Road Cess Act had been duly issued. The appeal as against him must therefore be dismissed with costs.6. As regards the … It has been contended before us that the lower Appellate Court ought to have presumed under Clause (e), Section 114 of the Evidence Act, that the Collector did issue a notice in accordance with the provisions of Section

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 … a tax.” (underlining by me) Civil Appeal Nos.4056-4064 of 1999 Etc. Page 114 of 193 And ultimately in paragraph 69, it was inferred as under: … 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 -

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 … of Tulsha Kumar v. Jogeshwar Prasad 28 A. 563 : A.W.N. (1906) 114 : 3 A.L.J. 372 and by the Madras High Court in case … 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

The Province of Bombay Vs. the Municipal Corporation of Ahmedabad

Court : Mumbai

Subject : Municipal Tax

Acts : Code of Civil Procedure (CPC), 1908 - Sections 11 - Order 2, Rule 2 - Order 6, Rule 2 - Order 14, Rule 1(2) - Order 21, Rule 2; Bombay Land Revenue Code - Sections 45, 128, 131, 216 and 217; Bombay Land Revenue Rules - Rules 13, 14 and 53; Bombay District Municipal Act, 1901 - Sections 50; Bombay Municipal Boroughs Act, 1925 - Sections 63; Limitation Act, 1877; Limitation Act, 1871 - Schedule - Article 131; Bhagdari Act; Specific Relief Act - Sections 9; Khoti Settlement Act, 1880 - Sections 9; Local Government Act, 1919 - Sections 33 and 153(3); Land Tax Assessment Act, 1910 - Sections 38(7); Chota Nagpur Encumbered Estates Act, 1876 - Sections 2, 3(4) and 12A; Bombay Tenancy Act - Sections 5; Code of Civil Procedure (CPC), 1882 - Sections 13; Estates Land Act - Sections 3(4); Poor Relief

Reported in : AIR1954Bom1; (1953)55BOMLR670; ILR1953Bom1081

of rent for four years--1327 to 1330 B.S. --at Rs. 16 per year together with R-s. 2 for cess and interest on arrears of rent at 75 per cent, under a kabuliyat, in all amounting to Rs. … of redemption to the mortgagees on 9-10-1882; but the sale was void as contravening Section 9, Khoti Settlement Act, 1880, as it then stood. The mortgagees remained in possession of the lands till 1915, when the mortgagors recovered … become 'res judicata -- 'Great North-West Central Railway v.Charlebois', (1899) A C 114 (Z7). Chief Justice Scott went on to say (p. 482): '..... .similarly