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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

Matched in: Citation AIR1951Ori60; 16(1950)CLT220

District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … the Ordinance No. 7 of 1992 as well as Cess Validation Act 16 of 1992 had been assailed. The High Court, by the impugned judgment … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to the

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the … building, in any year above the exempted limit and it was not a tax imposed directly upon land. 16. I have already set out some of the salient features of the impugned Act. It is Sub-section (1)

Secy. of State Vs. Jitendra Nath Roy

Court : Kolkata

Subject : Civil

Reported in : AIR1936Cal70

a declaration that certain re-valuation proceedings in connexion with assessment of cess under the provisions contained in the Cess Act (Bengal Act 9 of 1880) were illegal, ultra vires and not binding on the plaintiff. The question relevant … 21, Cess Act, was ultra vires, illegal and not binding against the plaintiff, for non-service of notice under Section 16, Cess Act, upon the plaintiff, the plaintiff, not having been otherwise cognizant of the order calling for return

Maharaj Kumar Babu Ganeswar Vs. Mohunt Ganesh Das

Court : Mumbai

Subject : Civil

Reported in : (1906)8BOMLR719

in respect of a fine imposed on the plaintiff for failure to comply with a notice issued under Section 16 of Bengal Act IX. of 1880-the Cess Act.3. The sale took place on the 19th September 1893, and … The appellant must pay the respondent's costs of the appeal. Public Demands' Recovery Act (Bengal Act VII of 1880), Section 17-Applicability of Act to road and other cesses-Jurisdiction of higher Revenue authorities over their subordinates-Sale in execution of

Dattatraya Vasudev Khatkul Vs. Parashram Anant Moghe

Court : Mumbai

Subject : Tenancy

Reported in : AIR1944Bom218; (1944)46BOMLR363

1880, provides that every entry in the settlement register or other records made by the Recording officer under Section 16, 17 or 18, and purporting to record- (a) the fact that the interest of any permanent tenant is … khata No. 84 should be fixed at survey assessment and local fund cess only. Defendant No. 2 as the managing khot having given his consent … Nos. 1 and 2. The other parties shall bear their own costs. Khoti Settlement Act (Bom. I of 1880), Section 17, 18, 20-Occupancy tenant-Payment of rent-Entry in botkhat-Subsequent amendment of entry only with consent of managing khot-Entry ultra … Lokur, J.1. This appeal involves a question of considerable importance under the Khoti Settlement Act, 1880.2. The facts are not in dispute. The plaintiff and defendants Nos. 2 to 17 are co-sharers in the

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

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

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 … leases which could have been modified only by a legislativeenactment made by the Parliament on the Sines of Section 16 of Act No. 67of 1957. Any attempt to regulate such old mining leases will fall not InEntry 18

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 … in C.W.J.C. No. 1507/92/(R) are Annexure 8 series and in C.W.J.C. No. 1639/92(R)and Armexures 5 to 5/5. The impugned demands for payment of Cess under

Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … vested in the State of Bihar. By Act 2 of 1961 the Land Reforms Act was amended and Section 2B was substituted whereby certain industrial undertakings including petitioner company were exempted from the operation of the Bihar … are being disposed of by a common judgment. 2. In C.W.J.C. No. 1659(R) the petitioners have challenged the demand made vide letter dated 17-11-1985, Annexure-9,