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Commissioner of Income Tax Vs. Dcm Sriram Consolidated Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 115JA, 115JA(2), 143(1), 143(2) and 260A; Bengal Cess Act, 1880 - Sections 5 and 6

Reported in : (2009)221CTR(Del)519; [2009]176TAXMAN49(Delhi)

was an imposition of cess on Tata Iron and Steel Ltd under Sections 5 and 6 of Bengal Cess Act, 1880, in respect of, iron ore extracted from its mines, which was, utilized for manufacture of iron, as stated … Rajiv Shakdher, J.1. The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the judgment of the … processed the return filed by the assessee under the provisions of Section 143(1)(a) of the Act. On 30.3.1999, the assessee filed revised return declaring a

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … enactment was passed in the year 1959 whereas the MMDR Act, 1957 was passed in the year 1957. Section 143 of the State Act dealt with regulation of certain trades. The notification issued under Sections 143 and 144

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 … its expressed will is to take effect. In Field v. Clark (1892) 143 U.S. 649; 36 Law 294 the Supreme Court upheld the McKinley Tariff … 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

J.M. Andrews Vs. Radio Engineerng Co.

Court : Karnataka

Subject : TenancyLimitation

Acts : Limitation Act, 1908 - Schedule - Article 110; Mysore House Rent Control Act, 1951 - Sections 6 (2)

Reported in : AIR1963Mys113; (1963)1MysLJ381

construction of Article 110 of the Indian Limitation Act. That was a case which arose under the Bengal Cess Act of 1880. The decision in Hurro Kumar Ghose v. Kali Krishna Thakur, ILR 17 Cal 251, turned on … Council in Rangayya Appa Rao v. Bobba Sri Ramulu, ILR 27 Mad 143 (FC), arrears of rent become due only when the sum is ascertained. … which that rent was payable'.5. The Mysore Rent Control Act 1951 provides for making of an application under Section 4 of the Act for determination of fair rent. Section 6 (2) of the Act provides that the

Kamal Krishna Kundu Chowdhury Vs. Kumar Sarat Kumar Roy Bahadur and an ...

Court : Kolkata

Subject : Property

Reported in : AIR1938Cal145

this holding. The procedure for assessment 'of rent-free lands to cess is laid down in Ch. 4, Bengal Cess Act, 1880 (Bengal Act 9 of 1880). Section 50, with which this chapter opens, lays down that all such lands … A. P. B. K. Ch. Rs. A. P. B. K. Ch. Rs. A. P.Defendant 1 20 1 1 143 10 0 85 10 0 66 0 0 55 11 0 209 10 0' 2 6 0 0

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

Vaddadi Jagannatha Bhupathi Deo Garu Vs. Padala Appalaswamy and ors.

Court : Chennai

Subject : Tenancy

Reported in : (1915)28MLJ75

the lower appellate Court. The first clause of the Cadapa provided that the tenant shall pay the land cess at Re. 0-1-0 per Rupee to the defendant's officials, though under Section 73 of the Local Board's Act … it be assumed that it was an enforceable agreement under the old Act, it seems to me, that Section 143 of the present Act debars the land-lord from exacting from his tenants 'under any name or any pretence

Punjabai Bhilasa Vs. Bhagvandas Kisandas

Court : Mumbai

Subject : Contract

Reported in : (1929)31BOMLR88; 117Ind.Cas.518

held that the Chief had such an interest in the village as would entitle him to pay the cess to Government if there was any danger of forfeiture in consequence of non-payment by the holdera of the … I.L.R (1875) IndAp 131. their Lordships of the Privy Council remark (p. 143) :-.it is not in every case in which a man his benefited … facts found the appellant can maintain her claim under the provisions of Section 70 of the Indian Contract Act. The Court of first instance found in favour of that plea and decreed the claim. The appellate Court

Usha Kumar Banerjee and ors. Vs. Controller of Estate Duty

Court : Kolkata

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Section 5

Reported in : [1972]84ITR6(Cal)

were as follows:(i) One-fourth of the net income left after defraying all the aforesaid expenses (i.e., rent, taxes, cess, Government revenue of the properties and the rent, taxes, income-tax, etc., as also expenses for repairs, partial constructions, … The case of Har Narayan v. Surja Kunwari, [1921] L.R. 48 I.A. 143; A.I.R. 1921 P.C. 20 that counsel for the Controller also relied on, … Sankar Prasad Mitra, J. 1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. It arises out of the estate duty assessment of the estate of late Panchu Gopal Banerjee (hereinafter