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Mar 20 1942

Khagendra Nath Banerjee and ors. Vs. Sm. Rani Harshamukhi Dassi and or ...

Court : Kolkata

Decided on : Mar-20-1942

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 … sums were payable in1 instalments spread over 26 years. The two proprietors instituted two suits, being suits Nos. 159 and 188 of 1924 against the Secretary of State for India in Council disputing their liability to pay

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Jan 15 2004

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Decided on : Jan-15-2004

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

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Jun 12 1929

Khyarennessa Choudhurani and anr. Vs. Satya Bhanu Ghosal and ors.

Court : Kolkata

Decided on : Jun-12-1929

Subject : Civil

Reported in : AIR1930Cal599

notice states that not only the balances due on account of rent of current year but also the cess and interest on the same which have been included in the advertised balance should be paid. The rent … relating to the aforesaid estate under Act 8, 1819 and Act 9, 1880. Monday the third Agrahayan 1330 corresponding to 19th November 1923 has been … of Jeuna Bahu v. Parmeswar A.I.R. 1918 P.C. 159. Dealing with a contention of the kind raised … of Wards. The Court of Wards under the certificate procedure as laid down in the Public Demands Recovery Act (3 of 1913) B.C., sold the patni in question on 29th October 1923 and the Court of Wards … challenge the validity of the sale of a patni taluq held under Section 14, Reg. 8 of 1819. The sale took place on 19th November

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Aug 05 2025

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Decided on : Aug-05-2025

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 … 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

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Mar 26 1919

Rambishen Dutt Vs. Haripada Mukerjee and ors.

Court : Kolkata

Decided on : Mar-26-1919

Subject : Property

Reported in : 51Ind.Cas.389

the plaintiffs themselves have mentioned the Jote in their road-cess returns filed subsequent to the mortgages, (iii) in 1880, when a share of the, Mehal was let out in Ijara, the farmer showed the Jote as in … distinct rights; see Prosunno Nath Roy v. Jogut Chunder Pundit 3 C.L.R. 159; Suraj Narain Mandal v. Nanda Lal Sinha 33 C. 1212; Ulfat Hossain … November 1901 and the Patni interest on the 3rd July 1911. The land in suit is in the actual occupation of the Domes (the second and third defendants) who hold as sub tenants on payment of paddy … of merger is erroneous in law.2. The Subordinate Judge his relied on Section 111, Clause (d), of the Transfer of Property Act and Section 22

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