Advanced Search Results

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

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 … of the power to levy tax on 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 further hold that the earlier decision

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

respect by the provisions of the Bengal Cess Act (Act IX of 1880). It is sufficient to refer to the provisions of Sections 4 to … State to bring in fresh legislation. The Orissa enactment with which we are now concerned is the Orissa Cess Act (Orissa Act II of 1962) as amended by Act 42 of 1976. According to the Statement of Objects … to pay all Central and State Government dues except land revenue. At the time the lease was obtained, Section 115(1) of the Madras Panchayats Act, 1958 provided for the levy, in each panchayat development block, of a local

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

Court : Patna

Subject : Civil

were analysed in detail by Ranganathan, J while examining the Constitutional validity of Orissa Cess Act, 1962, Bengal Cess Act, 1880 and M.P. Kardhan Adhiniyam, 1982. The levy of cess in the aforesaid legislations was similar to the levy … Hon'ble Judges in India Cement Ltd. (Supra) the constitutional validity of Sections 115 and 116 of the Tamil Nadu Panchayat Act, 1958. Under the impugned, … group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to

P. Kannadasan Etc, Etc. Vs. State of Tamil Nadu and Others [Overruled] Overruled

Court : Supreme Court of India

Subject : Other Taxes

Acts : Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 9; Sugarcane Cess (Validation) Act, 1961 - Sections 3; Impugned Act - Sections 2; Cess and Other Taxes on Minerals (Validation) Act, 1992 - Sections 2, 3; Tamil Nadu Panchayats Act, 1958; The Andhra Pradesh (Andhra Area) District Boards Act, 1920; The Madhya Pradesh Karadhan Adhiniyam, 1982; The Madhya Pradesh Upkar Adhiniyam, 1982; The Maharashtra Zilla Parishads and Panchayat Samitis (Amendment and Validation) Act, 1981; The Orissa Cess Act, 1962; Payment of Bonus (Amendment) Act, 1976; Life Insurance Corporation (Modification of Settlement) Act, 1976 - Sections 11(2); Bihar Land Reforms Act, 1950 - Sections 10(2); Bihar Minor Mineral Concession Rules, 1964 - Rule 20(2); Validation Act, 1969 - Sections 2; C

Reported in : 1996VIAD(SC)237; AIR1996SC2560; JT1996(7)SC16; 1996(5)SCALE596; (1996)5SCC670; [1996]Supp4SCR92

The Andhra Pradesh (Andhra Area) District Boards Act, 1920.3. The Andhra Pradesh (Telengana Area) District Boards Act,1955.4. The Cess Act, 1880 (Bengal Act 9 of 1880) as applicable in the State of Bihar.5. The Karnataka Zilla Parishads, Taluk Panchayat … 16 of 1992) enacted by Parliament. The High Courts have repelled the attack. It is renewed here.FACTUAL CONSPECTUS :Section 115 of the Tamil Nadu Panchayats Act, 1958 levied in every Panchayat Development Block a local cess @ 0.45P

Secretary of State for India in Council Vs. Bhupalchandra Ray Chaudhur ...

Court : Kolkata

Subject : Land Acquisition

Reported in : 129Ind.Cas.177

regard to the terms of the kabuliyats, which were put in evidence, read with the provisions of the Cess Act (Bengal Act IX of 1880) the assessment was valid and lawful. He also contended inter alia that the … are not liable to pay cess. In order to decide the matter reference is necessary to the relevant sections of the Cess Act, and to the kabuliyats in question.7. Dealing first with the Act, the preamble makes … of this Court Secretary of State for India v. Sati Prasad Garga 115 Ind. Cas. 185 : 55 C. 1328 : A.I.R. 1929 Cal. 197

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 … it is necessary to consider the facts and the reasoning in India Cement. India Cement:15. In India Cement, Section 115 of Madras Panchayats Act, 1958 as amended by the Madras Act, 1964 came up for consideration. The demand

indrajit Pratap Sahi Vs. Amar Singh

Court : Mumbai

Subject : Property

Reported in : (1923)25BOMLR1259

compromise. This document is marked Exhibit 20, and bears date May 30, 1880. By the terms of this agreement Raja Krishna Pratap Sahai undertook to … Kessowji Issur v. The Great Indian Peninsula Railway (1907) L.R. 34 IndAp 115: 9 Bom. L.R. 671 that it implies a prohibition against the admission … it is given to you in writing that you should pay and deliver Rs. 1507 mal (rent) with cesses in cash and 30 Maunds of Arwa rice the rent of the said Mouza due from you commencing … other words, whether it refers to only one village or to the three villages together.8. This is an action in ejectment; in the proceedings under Section 145 of the Criminal Procedure Code in 1912 the defendant was

The Honourable Raja Rajeswara Sethupathi Alias Muthuramalinga Sethupat ...

Court : Chennai

Subject : Civil

Reported in : AIR1921Mad306; (1921)41MLJ288

In the result the judgment of the Lower Appellate Court must be set aside except as to road cess and railway cess and interest thereon and the case remanded to be disposed of on the other issue … by reason of the decrees in A.S. Nos, 243 and 244 of 1880 of the District Court of Madura as alleged by the defendant?' 'Whether … the lessee yields up his interest under the lease to the lessor by mutual agreement between them;' and Section 115 provides for the effect of surrender on underleases; but there are no further statutory provisions. The fundamental error … the estoppel provided for in Section 41 of the Transfer of Property Act. He was doubtful whether he could put this claim as high as

Sanker Roy Chowdhury and ors. Vs. Secretary of State

Court : Kolkata

Subject : Property

Reported in : AIR1925Cal346

and Perganah Sonakhali: Area in acres 3562 acres 3, Rs. 26 P. Revenue assessed Rs. 5,865-3-6. Government Road Cess Rs. 59-1.0 6. Revenue total Rs. 5,923-14-0 Upset-price Rs. 11,847-12-0.26. Remarks:-Under khas management.27. The question for consideration was … was then the owner of estate Char Alokdia) on the 10th July, 1880, filed a petition objecting to the inclusion in the new estate, of … Chowdhury v. Radhika Mohun Roy (1873) 21 W.R. 115 resemble the facts of the present. In that … the 28th March, 1178. Gungamoni after purchasing it applied for registration of her name under the Land Registration Act. Her name was registered in respect of Mehal ' Jarzira char Alokdia, Touzi No. old 1071, present No. … No. old 1071, present No. 174.'5. In the General (A) Register (under Sections 6 and 7 of Act VII, 1876) the estate is described as