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Apr 11 1968

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

Court : Supreme Court of India

Decided on : Apr-11-1968

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 … in his Law Relating to the Land Tenures of Lower Bengal, pp. 144, 147, 269, said that the proprietors of the soil in Bihar universally … 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

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Jan 29 1986

Sundaram Industries Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Jan-29-1986

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(43), 9, 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40 and 256(1)

Reported in : (1986)53CTR(Mad)51; [1986]159ITR646(Mad)

the case of Jaipuria Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural 'Primary Education Act, 1930, in relation to the coal mines which … case : [1972]84ITR735(SC) , and posed the question at page 335 of 144 ITR as follows : 'The real question is whether a tax which … Chandurkar, J.1. The following question has been referred to this court under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee : 'Whether, on the facts and

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Jun 04 1924

Sanker Roy Chowdhury and ors. Vs. Secretary of State

Court : Kolkata

Decided on : Jun-04-1924

Subject : Property

Reported in : AIR1925Cal346

and Perganah Sonakhali: Area in acres 3562 acres 3, Rs. 26 P. Revenue assessed Rs. 5,865-3-6. Government Road Cess Rs. 59-1.0 6. Revenue total Rs. 5,923-14-0 Upset-price Rs. 11,847-12-0.26. Remarks:-Under khas management.27. The question for consideration was … was then the owner of estate Char Alokdia) on the 10th July, 1880, filed a petition objecting to the inclusion in the new estate, of … the 28th March, 1178. Gungamoni after purchasing it applied for registration of her name under the Land Registration Act. Her name was registered in respect of Mehal ' Jarzira char Alokdia, Touzi No. old 1071, present No. … No. old 1071, present No. 174.'5. In the General (A) Register (under Sections 6 and 7 of Act VII, 1876) the estate is described as

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Jun 04 1924

Kumar Sankar Roy Chowdhury and ors. Vs. the Secretary of State for Ind ...

Court : Kolkata

Decided on : Jun-04-1924

Subject : Land Acquisition

Reported in : 84Ind.Cas.478

and Pergandh Sonakhali: Area in acres 3562 acres 3 rood 26 pole Revenue assessed Rs. 5,865-3-6. Government Road Cess Rs. 58-10-6. Revenue total Rs. 5,923-14-0. Upset-price Rs. 11,847-12-0.Remarks: Under khas management.20. The question for consideration waswhether the … was then the owner of estate Char Alokdia) on the 10th July 1880, filed a petition objecting to the inclusion in the new estate, of … the 28th March 1878. Gungamoni after purchasing it applied for registration of her name under the Land Registration Act. Her name was registered in-respect of mehal Jazira Char Alokdia, Touzi No Old 1071 present No. 174.7. In … No Old 1071 present No. 174.7. In the General (A) Register (under Sections 6 and 7 of Act VII of 1876) the estate is described

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