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Chalho Singh and ors. Vs. Jharo Singh and ors.

Court : Kolkata

Subject : Civil

Reported in : 18Ind.Cas.61

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880, is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … Section 95 on which reliance is placed is not exhaustive. It was intended to restrict the operation of Section 21 of the Indian Evidence Act, which makes an admission ordinarily proveable as against the person who makes it

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 … Orissa. v. Mahanadi Coal Fields Limited (1995)Suppl.2 SCC 686 decided on April 21, 1995.On 30.3.1996 a writ petition under Article 32 of the Constitution of … 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

Sewdeo NaraIn Singh Vs. Ajodhya Prosad Singh

Court : Kolkata

Subject : CivilTenancy

Reported in : (1912)ILR39Cal1005

plaintiffs by the defendants in another suit for declaration of title; secondly, because Section 95 of the Bengal Cess Act of 1880 does not present a bar to the admission of the road-cess return; and, thirdly, because the … provisions of Section 95 of the Bengal Cess Act are not exhaustive, They merely limit the application of Section 21 of the Indian Evidence Act and exclude road-cess returns when they are sought to be admitted in favour

Mohendra NaraIn Singh Vs. Ajodhya Prosad Singh

Court : Kolkata

Subject : Land Acquisition

Reported in : 15Ind.Cas.284

plaintiffs by the defendants in another suit for declaration of title; secondly, because Section 95 of the Bengal Cess Act of 1880 does not present a bar to the admission of the Road Cess Return; and thirdly, because … provisions of Section 93 of the Bengal Cess Act are not exhaustive. They merely limit the application of Section 21 of the Indian Evidence Act and exclude Road Cess Returns when they are sought to be admitted in

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

Court : Kolkata

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 … the lands of this as well as other estates. According to the rate determined by the Collector under Section 21, Sanitary Drainage Act, the amount of drainage cesses levied on the Administrator General of Bengal was Es. 32,500

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

State (1907) 34 Cal. 251, 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 Courts … 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. The … Part II, Part III, or Part IV of this Act.' By Section 21:Owners of lands or houses occupying the same shall be chargeable in respect

Chalho Singh Vs. Jharo Singh

Court : Kolkata

Subject : Civil

Reported in : (1912)ILR39Cal995

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880 is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … Section 95 on which reliance is placed is not exhaustive. It was intended to restrict the operation of Section 21 of the Indian Evidence Act which makes an admission ordinarily proveable as against the person who makes it

isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … of State for India 9 Ind. Cas. 311 : 38 C. 372 at p. 376 : 15 C.W.N. 210 : 8 A.L.J. 140 : 13 C.L.T. 121 : 9 M.L.T. 196 : 13 Bom. L.R. 82 :

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 Section

Sudhansu Sekhor Banerjee Vs. Rai Kiron Chandra Roy Bahadur and ors.

Court : Kolkata

Subject : PropertyTenancy

Reported in : AIR1936Cal695,166Ind.Cas.144

are admittedly nishkar or rent free lands. Notices were issued in due course under Sub-section 14 and 16, Cess Act (Bengal Act 9 of 1880). After the issue of the notices under Section 16 of the Act, the … with those entries. The Collector thereupon proceeded to make a summary valuation of the rent free land under Sub-section 21 and 28, Cess Act. Subsequently the valuation roll was duly published and notices were duly issued under Sub-section