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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 … II. Accordingly, the Court held that levy of cess on royalty payable on extraction of minerals levied under Section 155 of the Madras panchayat Act was invalid. Consequently, the Court held that royalty being a tax, cess on

Jnaendra Mohan Chowdhry Vs. Gopal Das Chowdhry

Court : Kolkata

Subject : Tenancy

Reported in : (1904)ILR31Cal1026

tenure. These were a receipt dated the 14th Chaitra 1286 (26th March 1880) for a sum of Rs. 38-0-3-10 granted-in favor of defendant No. 2 … v. Shoshi Bhushan Bose (1888) I.L.R. 16 Calc. 155 that the receipt and the fund relied on … Brett and Mookerjee, JJ.1. The plaintiffs-appellant brought a suit against these defendants to recover rents and cesses due in respect of a putni taluq standing in the name of Ray Prasad Sarkar from Baisak 1303 … disputed, nor was it contended that the sum claimed by the plaintiffs was not the arrears of rent actually due from the whole tenure for the years in suit. The evidence on both sides was directed to … such a consent in writing by the landlords as was required by Section 88 of the Bengal Tenancy Act in order to effect a division

Sundaram Industries Ltd. Vs. Commissioner of Income-tax

Court : Chennai

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 … in British Insulated and Helsby Cables Ltd. v. Atherton [1925] 10 TC 155, that in order to claim deduction, it is enough to show that … 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

The Province of Bombay Vs. the Municipal Corporation of Ahmedabad

Court : Mumbai

Subject : Municipal Tax

Acts : Code of Civil Procedure (CPC), 1908 - Sections 11 - Order 2, Rule 2 - Order 6, Rule 2 - Order 14, Rule 1(2) - Order 21, Rule 2; Bombay Land Revenue Code - Sections 45, 128, 131, 216 and 217; Bombay Land Revenue Rules - Rules 13, 14 and 53; Bombay District Municipal Act, 1901 - Sections 50; Bombay Municipal Boroughs Act, 1925 - Sections 63; Limitation Act, 1877; Limitation Act, 1871 - Schedule - Article 131; Bhagdari Act; Specific Relief Act - Sections 9; Khoti Settlement Act, 1880 - Sections 9; Local Government Act, 1919 - Sections 33 and 153(3); Land Tax Assessment Act, 1910 - Sections 38(7); Chota Nagpur Encumbered Estates Act, 1876 - Sections 2, 3(4) and 12A; Bombay Tenancy Act - Sections 5; Code of Civil Procedure (CPC), 1882 - Sections 13; Estates Land Act - Sections 3(4); Poor Relief

Reported in : AIR1954Bom1; (1953)55BOMLR670; ILR1953Bom1081

of rent for four years--1327 to 1330 B.S. --at Rs. 16 per year together with R-s. 2 for cess and interest on arrears of rent at 75 per cent, under a kabuliyat, in all amounting to Rs. … of redemption to the mortgagees on 9-10-1882; but the sale was void as contravening Section 9, Khoti Settlement Act, 1880, as it then stood. The mortgagees remained in possession of the lands till 1915, when the mortgagors recovered … upon another case in -- 'Hoystead v. Commissioner of Taxation', (1926) AC 155 (P). In that ease under a will the annual income from an

iqbal Singh Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Civil

Reported in : 1993WLN(UC)156

(Jute) and 'Gawar' were standing. He assessed the value thereof for Rs. 1880/-. The Tehsildar directed that the said assessed amount of Rs. 1880/- be … Gazette dt. 30.12.71 Part 4(Ga) pages 147 to 155 and clearly stated that Chak 1 LCJW has … but in respect of such area no water rate, soil advantage rate, betterment fee, land revenue taxes or cesses shall be payable by the tenant. The State Govt. by its notification No. 3 (Kha)(12) Raj./Colo./13 dated Nov. … (General Colony) Conditions, 1955 (hereinafter referred to as 'the Colony Conditions, 1955') be declared a nullity; that the action taken by the Tehsildar (Revenue), Hanumangrah (Respondent No. 3) vide proceedings dated 10/9/90 (Annex. 12) as well as … action. Thereupon, the SHO, Hanumangarh after necessary enquiry filed a complaint under Section 133 CrPC in the Court of SDM Hanumangarh, who passed a conditional

Corporation of Calcutta Vs. Director of Rationing and Distribution

Court : Kolkata

Subject : Criminal

Acts : Calcutta Municipal Act, 1923 - Section 386 and 386(1); ;Bengal General Clauses Act, 1899 - Section 3(32); ;Constitution of India - Article 300; ;Government of India Act, 1935; ;Abolition of Privy Council Jurisdiction Act, 1949 - Section 8; ;Code of Civil Procedure (CPC) , 1908

Reported in : AIR1955Cal282,1955CriLJ792

1923, exempts ships belonging to the Government or His Majesty, except where specially provided. Under Section 8, Bengal Cess Act, Act 9/1880 the Government was not liable to the cesses without the consent of the Governor General in … provisions of Section 154 of the Act of 1935 and so is Article 289 of the provisions of Section 155 of that Act. In other words, the position contemplated by the Act of 1935 is still retained under

Molins of India Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 40 and 109; ;Companies (Profits) Surtax Act, 1964 - Section 15 - Schedule - Rule 2

Reported in : (1983)35CTR(Cal)254,[1983]144ITR317(Cal)

of Sub-section (2) shall be deemed to authorise the allowance of any sum paid on account of any cess, rate or tax levied on the profits or gains of any business, profession or vocation or assessed at … payable or refundable when an order has been passed under Section 154, 155, 250, 254, 260, 262, 263 or 264 of the I.T. Act and … paragraphs 101 to 131 of the aforesaid order, The disallowance was obviously made under Section 40(a)(ii) of the Act. Respectfully following the said decision, we reject the assessee's contention that the surtax liability under the Companies (Profits)