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Commissioner of Income-tax, West Bengal Vs. Nawn Estates Private Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]70ITR784(Cal)

the assessee claimed to deduct under section 12(2) of the Income-tax Act, forest cess levied under the Bengal Cess Act, 1880, as applicable to Bihar, on income from forest produce which was assessed as 'income from other sources'. The … Jehangir Vakil Mills Ltd. v. Commissioner of Income-tax and Kusumben D. Mahadevia v. Commissioner of Income-tax at pages 174 and 175 of the report in Commissioner of Income-tax v. Khetan & Co. For the reasons above and

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 … 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

The Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … to be dealt with under Articles 173 and 174. Article 183 lays down the procedure for the … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954

Sanker Roy Chowdhury and ors. Vs. Secretary of State

Court : Kolkata

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

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

Court : Kolkata

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

Tarini Charan Bhattacharjee and ors. Vs. Kedar Nath Haldar

Court : Kolkata

Subject : Tenancy Civil

Reported in : AIR1928Cal777,115Ind.Cas.593

for arrears of rent of four years 1327-1330 B.S. at Rs. 16 per annum, i.e., Rs. 64; (2) cess for four years at'8 annas per annum, i.e., Rs. 2; (3) interest on rent in arrear at 75 … This claim was made upon the basis of a kabuliat executed in 1880 by the then tenant, one Sitala Dasi in favour of the predecessor … that no second appeal lies in this case by reason of the provisions of Section 153, Ben Ten. Act. The claim in the suit was (1) for arrears of rent of four years 1327-1330 B.S. at Rs. … cent, per annum, i.e., Rs. 108-2-0, making a total claim of Rs. 174-2-0. The tenant nevertheless contends that the case comes within Clause (a), Section

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 … at 75 per cent, under a kabuliyat, in all amounting to Rs. 174-2-0. The said kabuliyat was executed by one Sitala Dasi in 1830 in