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Chalho Singh Vs. Jharo Singh

Court : Kolkata

Subject : Civil

Reported in : (1912)ILR39Cal995

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880 is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … relate not to the tenancy under either of the plaintiff's estates, but to the tenancy under estate No. 122, which represents the 10 annas share of the perganah, and are, we consider, on that ground inadmissible. We

Chalho Singh and ors. Vs. Jharo Singh and ors.

Court : Kolkata

Subject : Civil

Reported in : 18Ind.Cas.61

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880, is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … relate not to the tenancy under either of the plaintiff's estates, but to the tenancy under estate No. 122, which represents the 10 annas share of the perganah, and are, we consider, on that ground inadmissible. We

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 … Partington v. The, Attorney-General (1869) L.R. 4 E. & I. App. 100, 122. I am of opinion, therefore, notwithstanding the provisions of the Income Tax … 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 … 74 : 3 L.T. (N.S.) 687 : 7 Jur. (N.S.) 24 : 122 R.R. 746. If we apply their principles to the facts of the

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 … Kesheo Prasad Singh v. Chandrika Prasad, A. I. R. (10) 1923 pat. 122 at p. 128 : (2 Pat. 217) and Hanmanthappa v. Dundappa, A.I.R.

Gobinda Chandra Banik Vs. Swarnamayi Rudrapal W/O Nadi Rudrapal and or ...

Court : Kolkata

Subject : Civil

Reported in : AIR1944Cal378

taluk in the name of Ram Kumar Deb sometime in the year 1880. This separate account was sold for non-payment of revenue as well as … a decree with respect to those portions of plots Nos. 120 to 122 which were found to be within the thak by the pleader commissioner … all land shall be liable to the payment of such rates in addition to land revenue and local cesses, if any, assessed thereon, as the Chief Commissioner from time to time directs. Land, according to Section 2 … rates. There are no provisions in the Assam Law corresponding to those contained in the Public Demands Recovery Act in Bengal and for non-payment of arrears of local rates, the only procedure that is followed is to

Brundaban Chandra Dhir Narendra Vs. the State of Orissa in the Revenue ...

Court : Orissa

Subject : Civil

Acts : Constitution of India - Articles 19(5), 31, 31(1), 31(2) and 226; Code of Civil Procedure (CPC) , 1908 - Sections 9; Orissa Court of Wards Act, 1947 - Sections 5, 10, 13, 14, 15, 16, 18 and 52(1); Evidence Act, 1872 - Sections 101 to 103 and 114; Tenancy Law; Orissa Tenancy Act, 1913 - Sections 65, 84 and 85; Orissa Board of Revenue Act, 1951 - Sections 3, 4, 4(2) and 5; Orissa Communal, Forest and Private Lands (Prohibition of Alienation) Act, 1948 - Sections 3

Reported in : AIR1953Ori121

Bengal Survey Act (Act 5 of 1875); the Bengal Land Registration Act (Act 7 of 1876); the Bengal Cess Act (Act 9 of 1880); the Estates Partition Act (Act 5 of 1897); and the Bengal Settled Estates Act … and Compensation Appeal Tribunal; Ex parte Shaw', (1952) 1 All E R 122 (H).When the validity of such exercise is questioned, it is normally open … in charge of the Wards Estate. The State Government by virtue of the powers conferred on it under Section 16, Orissa Court of Wards Act, 1947, issued notification No. 9876/R dated the 7th December 1951, in the

Commissioner of Income Tax, Madras Vs. R.M. Chidambaram Pillai and ors ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Partnership Act - Sections 3, 4 and 13

Reported in : AIR1977SC489; AIR1977SC489a; [1977]10ITR292(SC); [1977]106ITR292(SC); (1977)1SCC431a; [1977]2SCR111

in Ex parte Corbett : In re Shand (1880) 14 Ch D 122. In these circumstances to import the definition of the word 'person' occurring … of Sub-section (2) shall be deemed to authorise the allowance of any sum paid on account of any cess, rate or tax levied on the profits or gains of any business, profession or vocation or assessed at … taken care of by Rule 24 of the Income-tax Rules, both the firms having been registered under the Act.3. The respondents-partners were, in addition to their share in profits, entitled to salaries for services under the firms.