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Bengal Coal Co. Ltd. Vs. Sri Sri Janaradan Kishore Lal Singh Deo and a ...

Court : Kolkata

Subject : Direct TaxationCommercial

Reported in : AIR1936Cal459,165Ind.Cas.615

wider than the word 'means.' The plaintiffs have been assessed for Road cess under the provisions of the Cess Act (Bengal Act 9 of 1880) in respect of the royalty received or receivable by them. The Cess Act … is a cess imposed by the Bengal Mining Settlement Act (Bengal Act 2 of 1912). It appears from Section 10 of the Act that certain expenses incurred by the Mines Board of Health for the better sanitation

In Re: West Laikdih Coal Co. Ltd.

Court : Kolkata

Subject : Company

Reported in : AIR1926Cal781,96Ind.Cas.36

further or other order as the nature of the case may require.'2. Now, by Section 98 of the Cess Act (IX of 1880):Every amount due, or which may become due to any Collector under the provisions of this … In re Oriental Bank Corporation (1885) 28 Ch. D. 643 : 54 L.J. Ch. 327 : 52 L.T. 170. Chitty J. in giving judgment observed:It is settled law that on the construction of the Companies Act, 1862,

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 … in -- 'Hoystead v. Commissioner of Taxation', (1926) AC 155 at p. 170 (P) though that was with reference to a bar which arises by