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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 … to Government in respect of any land for every fasli. Explanation : In this section and in S. 116, 'land revenue' means public revenue due on land and includes water-cess payable to the Government for water supplied

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 … in India Cement Ltd. (Supra) the constitutional validity of Sections 115 and 116 of the Tamil Nadu Panchayat Act, 1958. Under the impugned, provision local … 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

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 … set out the various purposes for which the cess levied and collected under Section 115 could be utilised. Section 116 provided for the levy of a local cess surcharge. The maximum amount of such surcharge was originally left … 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

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 … In Alimuddin v. Jshan Chandra Dey I.L.R. (1906) Cal. 693 the Collector purported to pass an order under Section 116 of the Estates Partition Act (Bengal Act VIII of 1876). Under that section he could adopt only one … 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

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 … said deed. The imposition of the local cess was with retrospective effect along with local cess surcharge under Section 116 of the aforesaid Act. The contention of the appellant therein was that the cess on royalty could not

The Deputy Director of Fisheries, vs M/S.Avla Nettos Exports,

Court : Kerala

had challenged the competence of the State in promulgating an Act called Kerala Fishermen’s And Allied Workers Welfare Cess Act, 2007, primarily on two grounds:(i) State did not have the legislative competence to cause a declaration that the … HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WA NO. 1880 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.13768 OF 2017 OF HIGH COURT OF KERALA APPELLANT:-(RESPONDENT … Export v. State of Kerala [2002 (2) SCC 459] whereby provisions of Section 4(2) of Kerala Fishermen’s Welfare Fund Act, 1985 was held to be

Narayan Behera and ors. Vs. Ch. Narasing Charan Mohapatra and anr.

Court : Orissa

Subject : Trusts and Societies

Acts : Hindu Law; Tenancy Law; Orissa Tenancy Act, 1913 - Sections 3(16), 3(23) and 74; Bengal Cess Act, 1880 - Sections 47

Reported in : AIR1951Ori60; 16(1950)CLT220

Dasgupta appearing foe the plaintiff-respondent relied upon certain provisions of the Cess Act (Bengal Act ix [91 of 1880) and certain other provisions of the Orissa Tenancy Act of 1913, and contended that; 'cess' is rent within … of the Touzi to which this Lakhraj land, was attached for purposes of road-cess Under Section 85, Bengal Cess Act. The Lakhrajdar, defendant 1 fell into arrears with reference to road-cess for the year 1940.41. Under Schedule 7 … C.), Balgobind v. Narain Lal, 15 ALL. 339 : (20 I. A. 116 P. C.). The case in Mahomed Muzami Ullah Khan v. Mithu Lal,

State of Kerala, vs Seafood Exporters Association of India

Court : Kerala

had challenged the competence of the State in promulgating an Act called Kerala Fishermen’s And Allied Workers Welfare Cess Act, 2007, primarily on two grounds:(i) State did not have the legislative competence to cause a declaration that the … HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WA NO. 1880 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.13768 OF 2017 OF HIGH COURT OF KERALA APPELLANT:-(RESPONDENT … Export v. State of Kerala [2002 (2) SCC 459] whereby provisions of Section 4(2) of Kerala Fishermen’s Welfare Fund Act, 1985 was held to be

The Deputy Director of Fisheries vs Safa Enterprises

Court : Kerala

had challenged the competence of the State in promulgating an Act called Kerala Fishermen’s And Allied Workers Welfare Cess Act, 2007, primarily on two grounds:(i) State did not have the legislative competence to cause a declaration that the … HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WA NO. 1880 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.13768 OF 2017 OF HIGH COURT OF KERALA APPELLANT:-(RESPONDENT … Export v. State of Kerala [2002 (2) SCC 459] whereby provisions of Section 4(2) of Kerala Fishermen’s Welfare Fund Act, 1985 was held to be

The Deputy Director of Fisheries vs Poyilkada Fisheries (P)Ltd

Court : Kerala

had challenged the competence of the State in promulgating an Act called Kerala Fishermen’s And Allied Workers Welfare Cess Act, 2007, primarily on two grounds:(i) State did not have the legislative competence to cause a declaration that the … HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946 WA NO. 1880 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.13768 OF 2017 OF HIGH COURT OF KERALA APPELLANT:-(RESPONDENT … Export v. State of Kerala [2002 (2) SCC 459] whereby provisions of Section 4(2) of Kerala Fishermen’s Welfare Fund Act, 1985 was held to be