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isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … : 38 C. 372 at p. 376 : 15 C.W.N. 210 : 8 A.L.J. 140 : 13 C.L.T. 121 : 9 M.L.T. 196 : 13 Bom. L.R. 82 : 21 M.L.J. 365 : (1911) 2 M.W.N. 53

Khagendra Nath Banerjee and ors. Vs. Sm. Rani Harshamukhi Dassi and or ...

Court : Kolkata

Subject : CivilTenancy

Reported in : AIR1943Cal49

as he is entitled to recover road cess or public works cess payable under the provisions of the Cess Act, 1880.3. It is clear that under the provisions of this section, the proprietor can realise from his subordinate … dispute was with regard to drainage cesses which were claimed by the plaintiff at the rate of Rupees 121-8-8 per annum for the years 1340 to 1342 less the amount paid and credited. The Administrator General, Bengal

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, 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 … Company, Limited, v. Bhagwandas (1891) I.L.R. 18 Calc. 620 L.R. 18 I.A. 121, Sundermull v. Ladhuram Kaluram (1923) I.L.R. 50 Calc. 667, and Duke of … Rankin, J.1. This is a Reference made by the Commissioner of Income Tax, Assam, under Section 66 Sub-section (2) of the Indian Income Tax Act (XI of 1922) for the opinion of the Court.

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 … Michael Cambridge (1860) 3 E. & E. 383 at p. 390 : 121 E.R. 486 at p. 489 : 30 L.J.M.C. 74 : 3 L.T.

India Trade Promotion Organization Vs. Director General of Income Tax ...

Court : Delhi

Subject : Land Acquisition

or (ii) any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the … Petitioners on Additional CIT v. Surat Art Silk Cloth Manufacturers Association: (1980) 121 ITR1(SC) may not be fully appropriate after introduction of the first proviso … petition (as amended), the petitioner seeks the quashing of the First Proviso to Section 2(15) of the Income-tax Act, 1961 (hereinafter referred to as ‗the said Act‘) as amended by the Finance Act, 2008, on the ground

Monmotha Nath Mitter and ors. Vs. Anath Bundhu Pal and anr.

Court : Kolkata

Subject : Land Acquisition

Reported in : 61Ind.Cas.469

was proved from 1295 it was not adverse. Plot No. 49 is also mentioned in the thoka of 1880 but as it is included in the Cess Return, the possession was not adverse.37. We must accordingly hold … held by Ramjan under the Zemindar, and is evidence against the defendant under Section 95 of the Road Cess Act. The lands entered in the Return prima facie were held by Ramjan as tenant under the Zemindar, and, … 12 years from the date of the sale being final, under Article 121 of the Limitation Act, such interest coming into existence after the creation

Balakrishna G vs the Sub Registrar

Court : Karnataka

SINGH V. TAX RECOVERY OFFICER AND OTHERS reported in AIR 1991 SC 1880 and also by this Court in the case of THOMSON PLANTATION (INDIA) … of India v. SICOM Ltd., (2009) 2 SCC 121] , we find that under the provisions of … due to any secured creditor shall be paid in priority over all other debts and all revenues, taxes, cesses and other rates payable to the Central Government or State Government or local authority. Explanation.-For the purposes of … context, it is relevant to state that there is no statutory provision under the Prevention of Money Laundering Act, 2002 (for short ‘the PMLA’) which empowers, enables or authorizes the 2nd respondent - ED to call upon … authorities to make an Entry in Book No.1 in the light of Section 89(4) of the Registration Act, 1908 by holding as under:-6. Before adverting