Advanced Search Results

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 … 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

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 … may not constitute a declaration of law within the scope of Article 141 of the Constitution, it cannot be gainsaid that the State cannot, on

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

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 … law declared to have a binding effect as is contemplated by Article 141. Uniformity and consistency are core of judicial discipline. But that which escapes … 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

State of Bihar and anr. Vs. Maharaja Pratap Singh Bahadur

Court : Supreme Court of India

Subject : Civil

Acts : Constitution of India - Article 226; Bihar Land Reforms Act, 1950 - Sections 2, 3, 3(1), 3A, 4, 23(1), 24A(1); Bihar Land Reforms (Amendment) Act, 1953 - Sections 2, 2A, 4 and 24A

Reported in : AIR1969SC164; 1968(16)BLJR973; [1968]3SCR734

the writ application shows that cess was deducted from the malikana. Under secs. 5 and 421 of the Cess Act., 1880 cess is charged on immovable property and is payable by the holder of an estate or tenure or … malikana was not a suit for possession within the meaning of art. 141 and was governed by art. 120 of the Limitation Act of 1908. … 1958. The State of Bihar has filed this appeal on a certificate granted by the High Court. 3. Section 2 of the Bihar Land Reforms Act is the definition section. Section 2(i) defines an estate to mean

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 … the matter for the opinion of another Judge or Judges. Even if we take the general provisions of Section 141 and the rather less general provisions of Section 108, it does not seem, to be possible to apply

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

State (1907) 34 Cal. 251, 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 Courts … the matter for the opinion of another Judge or Judges. Even if we take the general provisions of Section 141 and the rather less general provisions of Section 108, it does not seem to be possible to apply

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 … party against whom the evidence is tendered.: 'Kemble v. Farren (1829) 3 C. & P. 623; 6 Bing. 141; 3 M. & P 425; 7 L.J. (o.s.) O.P. 258; 31 R.R. 366 and Lucas v. De La

The Secretary of State for India in Council by the Collector of Ganjam ...

Court : Chennai

Subject : Civil

Reported in : AIR1916Mad186; 30Ind.Cas.609

The result is that the appeal succeeds and the plaintiffs' suit is dismissed with costs througout. Madras Irrigation Cess Act (VII of 1805), Section 1 - Madras Land Encroachment Act (III of 1905)--Inam village--Irrigation from Government source--Hirer flowing … expressed opinions and pious expectations of bodies so diverse as the Select Committee and the Famine Commission of 1880. The general argument in Court and in the learned Judge's judgment, so far as it is distinguishable from … Secretary of State for India 2 Ind. Cas. 325 : 32 M.F 141 held that, if the English Law were applicable, the disability of a

The Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … Kropp and Thomas Alfred Hiley (1967) 1 A.C. 141. It was decided by the Privy Council. The … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954