Advanced Search Results

Mohamed Wasil Vs. Emperor

Court : Kolkata

Subject : Criminal

Reported in : 4Ind.Cas.578

Road-cess return which he submitted to the Collector under Section 14 of the Road Cess and Public Works Cess Act (IX, B.C. of 1880).2. Nobody appears to oppose this rule and after reading the explanation which has been

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the … leaves of rural employment cess under the West Bengal Rural Employment and Production Act 1976 (West Bengal Act 14 of 1976). 2. Mr. Sitesh Roy, learned Advocate for the petitioner, has, inter alia, submitted that the West

Srimantes Lal Maity and ors. Vs. Sibu Raul and ors.

Court : Kolkata

Subject : Civil

Reported in : 37Ind.Cas.755

on which he has done so is that be considers that by reason of Section 20 of the Cess Act, IX(B. C.) of 1880, the Court is precluded from giving the plaintiff a larger amount than the amount … materials that were before him. But so far as we can see, this case does not come under Section 14 of the Act and, therefore, the plaintiff is not limited to recover the amount mentioned in the cess

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 … potential, are capable of being classified separatelywithout incurring the wrath of Article 14 of the Constitution. TheConstitution Bench in Kunnathat Thathunni Moopil Nair etc. v. … 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 … proceedings shall include proceedings under Chapter XXIX and Chapter XXX of the Code of Criminal Procedure, 1973. ................................... Section 14. Exclusion of jurisdiction of Courts.-- (1) On and from the date from which jurisdiction, powers and authority becomes

Saraswati Dasi Vs. Monindra Nath Mookerji

Court : Kolkata

Subject : Civil

Reported in : (1891)ILR18Cal125

sale of a taluk of hers, which was sold on the 29th November 1886 for arrears of road cess, amounting to Rs. 2-14, and which taluk was purchased by the defendant. She alleges that she received no … She alleges that she received no notice of the filing of the certificate under the Public Demands Recovery Act in the office of the Collector, as required by Section 10, Bengal Act VII of 1880; that the

Secy. of State Vs. Jitendra Nath Roy

Court : Kolkata

Subject : Civil

Reported in : AIR1936Cal70

a declaration that certain re-valuation proceedings in connexion with assessment of cess under the provisions contained in the Cess Act (Bengal Act 9 of 1880) were illegal, ultra vires and not binding on the plaintiff. The question relevant … of revaluation in the case was acquired by the proclamation to make return by the parties concerned under Section 14, Cess Act, the non-service of notice under Section 16 of the Act could not render the proceedings invalid.

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … Council in Commissioner of Income tax, Bengal v. Gurupada Dutta and Ors. 14 I.T.R. 100 had to consider whether the rate imposed under the provisions … amounts payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under Section 10 of the Income-tax Act, 1922, hereinafter referred to as the 'Act', in the computation of its profits.

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 … were compromised. So far as the Administrator General of Bengal was concerned the amount was reduced to Es. 14,500 on condition of the entire payment being made in one lump. As regards the Rani plaintiff, the amount

Tata Iron and Steel Co. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Patna

Subject : Other Taxes

the royalty paid by the petitioner-Company to the Central Government in purported exercise of authority under the Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinances and notifications were issued from time to … as such cess on royalty being a tax on royalty was beyond the competence of State legislature, because Section 9 of the Central Act covered the field and the State legislature was denuded of its competence under … impugned demands in C.W.J.C. No. 1280/92(R) are Annexures 7, 8, 13 and 14, in C.W.J.C. Nos. 1711/92(R) and 1702/92(R) are Annexures 4 and 5, in