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District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to the … which are depending before Madhya Pradesh High Court, though application under Article 139(a) had been filed for getting Writ Petitions transferred, but no order of

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 … Synthetics and Chemicals Ltd. [1991] 3 SCR 64 : (1991) 4 SCC 139 : (1992) 87 STC 289 : 1991 SCC OnLine SC 17; In … 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

The Corporation of Calcutta and ors. Vs. Sarat Chandra Ghatak and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 110(2), 199(2), 245, 265 and 277; ;Calcutta Municipal Act, 1951 - Sections 233 and 229

Reported in : AIR1959Cal704

agency to impose a rate not exceeding the ceiling rate. Instances of such legislation are furnished by the Cess Act, 1880 (Bengal Act IX of 1880), Sections 6, 38 and 39; Calcutta Municipal Act, (West; Bengal Act XXXIII of … display of such advertisements on payment of money in accordance with the rules made by the Corporation under Section 229 of the Calcutta Municipal Act, 1951. The owners of the Purna Theatre having refused to take out … AIR 1951 S.C. 318 the Supreme Court had to consider whether Section 139(c) and other sections of the Bombay Prohibition Act XXV of 1949, contravened

Commissioner of Income-tax Vs. Orissa Cement Ltd. (No. 2)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 35(1), 35(2) and 80I

Reported in : [2002]254ITR412(Delhi)

the apex court, although it was interpreting the provisions of sections 5, 6 and 72 of the Bengal Cess Act, 1880, observed (page 134):'In other words, is it the position that if there is loss of that identity the … profit from the working of the mine. It was held that (page 139) :'That even in cases where the profit resulting from an ultimate activity … the following terms, have been referred by the Income-tax Appellate Tribunal for the opinion of this court, under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act') :'1. Whether, on the facts and in the