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The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

are assessed, [or all such properties which    are liable to such assessment] according to the provisions of the    Cess Act, 1880, shall be liable to the payment, of education cess.(2) The rate of the education cess shall be determined … Lahoti, J.This batch of matters, some appeals by special leave under Article 136 ofthe Constitution and some writ petitions filed in this Court, raise a … raiyat who is exempted from paying revenue in respect ofhis holding under Clause (a) of Sub-section (1) of Section 23B of the WestBengal Land Reforms Act, 1955 shall be liable to pay rural employment cess.(2) The rural

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 … that article may exclude the jurisdiction of all courts, except the jurisdiction of the Supreme Court under Art. 136 with respect to all or any of the matters falling within the juirsdiction of the Tribunal. The Tribunal

Begg, Dunlop and Co. Vs. Jagannath Marwari

Court : Kolkata

Subject : Civil

Reported in : (1912)ILR39Cal104

Liscomb (1838) 21 Pickering 263 where the Court observed follows: 'The summoning of a trustee is like a cess in rem. A chose in action is thereby arrested 1 made to answer the debt of the principal. … before judgment, the question turns upon the construction of 1 Order XXXVIII, Rules 5 and 6, read with Section 136. Besides, in the case of an attachment before judgment, the garnishee cannot be required to pay the debt … be transferred, if the person against whom the decree has been passed actually and voluntarily resides within the local limits of the jurisdiction of the

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable property” in the Cess Act, 1880 was also not brought to its notice and had the same been done, there would not have been … and Others [2013] 8 SCR 77 : MANU/SC/0703/2013 : (2013) 10 SCC 136; Shri Saurav Jain and Another v. M/s A.B.P Design & Another [2021] … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising

Raja Ganga NaraIn Singh and Vs. Shashi Bhusan Rai and ors.

Court : Kolkata

Subject : Commercial

Reported in : 28Ind.Cas.811

in rent-free brahmottar with its recognition by Mr. Rowlitt (Exibits 5 and 12) the admission in the road cess return of 1872 (Exhibit 19) that Gobindpore was brahmottar even though it was made by a manager oh … of waste lands which, if the law contained in Act IX of 1880 B.C., had been complied with, would have been an indication that no … 569 : (1910) M.W.N. 309 : 37 I.A. 136. In that case the Subordinate Judge and the … Criminal Procedure Code, were instituted, which led to the defendants being declared to be in possession. Hence this action.2. The defendants generally deny the plaintiff's title, and set up one of their own. This is that on … following March the principal defendants opposed their doing so, and proceedings under Section 145, Criminal Procedure Code, were instituted, which led to the defendants being

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, … Gokul Bagdi v. Debendra Nath 11 Ind. Cas. 453 : 14 C.L.J. 136, and Satish Chandra v. Munjamali Debt 15 Ind. Cas. 869 : 17

Lachhman Das on Behalf of Firm Tilak Ram Ram Bux Vs. State of Punjab a ...

Court : Supreme Court of India

Subject : Commercial

Acts : Patiala Recovery of State Dues Act - Sections 3(1), 3(2), 3(6), 4(1), 5(1), 7, 11 and 12; Patiala Recovery of State Dues Rules - Rules 3, 5, 6, 7 and 8; Constitution of India - Article 226

Reported in : AIR1963SC222; [1963]2SCR353

under Art. 226 or of this Court under Art. 32 or Art. 136 to interfere when grounds therefore are established. 39. Lastly it is said … International Laws, Vol. I. p. 396, that when there is a change of sovereignty arising by reason of cession, the grantor is permitted, pending the actual transfer, to exercise authority with respect to certain matters and it … took steps to realise the same in accordance with the provisions of the Patiala Recovery of State Dues Act, hereinafter referred to as 'the Act', and the rules framed thereunder. It will be convenient at this stage … and constitutionality that form the principal target of attack in these proceedings. Section 3(1) of the Act defines 'State Dues' as including debts due to