Advanced Search Results

Saraswati Dasi Vs. Monindra Nath Mookerji

Court : Kolkata

Subject : Civil

Reported in : (1891)ILR18Cal125

by Section 27 of Act XI of 1859. We think that this contention is correct. No doubt by Section 19, Act VII of 1880, a certificate obtained under the Public Demands Recovery Act is to be enforced under … sale of a taluk of hers, which was sold on the 29th November 1886 for arrears of road cess, amounting to Rs. 2-14, and which taluk was purchased by the defendant. She alleges that she received no

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 … imposition of cess made in respect of Jessore portion of Touzi No. 132 of the Jessore Collectorate, under Section 21, Cess Act, was ultra vires, illegal and not binding against the plaintiff, for non-service of notice under … make return (Section 18); and the provisions that follow, contained in Sub-section 19 and 20 make it abundantly clear how the failure to make returns

Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … ORDERAjit K. Sengupta, J.1. This appeal is from an order dated 7th May, 1992 vacating an earlier order dated 10th December, 1 991 ofstay of recovery of cess on coal made in

Bhawani Ojha and anr. Vs. Ram Logan Ojha and anr.

Court : Kolkata

Subject : Civil

Reported in : (1887)ILR14Cal9

lie in a Civil Court; and the ground for that contention is that, in Bengal Act VII of 1880, Section 19, it is said that a certificate may be enforced and executed by all or any of the ways … The plaintiff being one of the sharers in the mehal, his interests were sold for arrears of road cess; and he sues the purchaser and the other persons interested in the transaction.2. The lower Court has given

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 … CASE NO.:Appeal (civil)  1532 of 1993PETITIONER:State of West BengalRESPONDENT:Kesoram Industries Ltd. and Ors.DATE OF JUDGMENT: 15/01/2004BENCH:V.N.Khare CJI &

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 … arrear of rent and cess for the period 1-1-1956 to 31st March, 1985 by 11th December, 1985 and also revised demand made vide letter dated … 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

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 … constitutional validity of the Cess and other Taxes on Minerals (Validation) Act, 1992, which replaced the Cess and other Taxes on Minerals (Validation) Ordinance, 1992,

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 … levy upon green tea leaves of rural employment cess under the West Bengal Rural Employment and Production Act 1976 (West Bengal Act 14 of 1976). 2. Mr. Sitesh Roy, learned Advocate for the petitioner, has, inter alia,

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, royalties from a coal mine were held liable both to cess under the Cess Act, 1880, and to income-tax under the Act of 1886, but it was said that 'it may be conceded that … Rankin, J.1. This is a Reference made by the Commissioner of Income Tax, Assam, under Section 66 Sub-section (2) of the Indian Income Tax Act (XI of 1922) for the opinion of the Court. … Section 66 Sub-section (2) of the Indian Income Tax Act (XI of 1922) for the opinion of the Court. The question for determination is stated

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

Court : Patna

Subject : Civil

were analysed in detail by Ranganathan, J while examining the Constitutional validity of Orissa Cess Act, 1962, Bengal Cess Act, 1880 and M.P. Kardhan Adhiniyam, 1982. The levy of cess in the aforesaid legislations was similar to the levy … group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to … Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to be referred to as the