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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 … of a coffee garden was not an agricultural lease within the meaning of the Transfer of Property Act, section 117. The case, however, concerned itself with the situation where as far as the Court could gather from the

The Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … read Hodge v. The Queen (1883) 9 A.C. 117 and (1885) 10 A.C. 282, as laying down … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954

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 … perused which is discussed later. Civil Appeal Nos.4056-4064 of 1999 Etc. Page 117 of 19323.13 By contrast, Sinha J., in his dissenting opinion in Kesoram … 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 -

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 … Krishnamoni Gupta ('02) 29 IA 104 at p. 117 which implies that Lopez v. Muddun Mohun Thakoor … 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

Bhopal Sugar Industries Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Direct TaxationConstitution

Acts : Constitution of India - Article 14; Taxation Law; Bhopal State Agricultural Income Tax Act, 1953

Reported in : AIR1961MP282

High Court. In Raja Harisingh v. State of Rajasthan, AIR 1954 Raj 117, the validity of Marwar Land Revenue Act, 1949, was challenged on grounds … Rajasthan that the tenants in the Jagirs of Marwar were paid much more by way of rent and cesses than those in the Khalsa area of the State; that it was with a view to remove the … a Sugar Company having its registered office at Sehore challenging the constitutionality of the Bhopal State Agricultural Income-tax Act, 1953, on the ground that it is repugnant to Article 14 of the Constitution of India.2. The petitioner-Company … on agricultural income'. If extended to the whole of the Bhopal State. Section 2 of the Act defines 'agricultural income' as meaning any rent or

Basheerudheern.T.T vs Perinthalmanna Municipality,

Court : Kerala

Subject : Land Acquisition

enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated … property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of

Hamsa Perinchery vs Perinthalmanna Municipality

Court : Kerala

Subject : Land Acquisition

enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated … property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of

Mohammed Haji.P. vs Perinthalmanna Municipality,

Court : Kerala

Subject : Land Acquisition

enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated … property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of

Abdul Rahiman, vs Perinthalmanna Municipality,

Court : Kerala

Subject : Land Acquisition

enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated … property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of

K.M.Ajmal vs Malappuram Municipality

Court : Kerala

Subject : Land Acquisition

enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated … property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of