Advanced Search Results

Jogendra Krishna Banerji and ors. Vs. Administrator-general and ors.

Court : Kolkata

Subject : Civil

Reported in : AIR1940Cal87

as he is entitled to recover road cess or public works cess, payable under the provisions of the Cess Act, 1880.6. Taking the Section as it is, it seems that the right of the plaintiff to recover the … at the same time when he paid the amount determined by the Collector as payable by him under Section 22 of the Act. Mr. Basu for the respondents argued that the amount can be recovered by the plaintiff

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 … 10th December, 1 991 ofstay of recovery of cess on coal made in an application filed under Art. 226 of the Constitution. It is submitted on behalf of the appellant/ writ petitioner that the controversy lies within

Chalho Singh Vs. Jharo Singh

Court : Kolkata

Subject : Civil

Reported in : (1912)ILR39Cal995

1880 and upon the decision of this Court in the case of Nusseerun v. Gouree Sunkur Singh (1874) 22 W.R. 192. Now Section 95 of the Cess Act provides chat 'every return filed by, or on behalf … 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

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

Court : Kolkata

Subject : Civil

Reported in : 18Ind.Cas.61

of 1880 and upon the decision of this Court in the case of Nusseerun v. Gouri Sunker Singh 22 W.R. 192. Now Section 95 of the Cess Act provides that 'every return filed by, or on behalf … 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

Malhati Tea Syndicate Limited Vs. Revenue Officer, Jalpaiguri and ors.

Court : Kolkata

Subject : Property

Acts : West Bengal Estates Acquisition Act, 1954 - Section 42, 42A, 42(3) and 42(4); ;West Bengal Estates Acquisition (Amendment) Act, 1969; ;Bengal Cess Act, 1880 - Sections 38 to 40; ;Bengal (Rural) Primary Education Act, 1930 - Sections 29(2) and 30; ;Companies Act, 1956 - Section 23(3); ;Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22

Reported in : AIR1973Cal78,[1973]43CompCas337(Cal)

Cess of different kinds was made clear in a memorandum dated February 22, 1966, issued by the Additional Deputy Commissioner. The assessment of rent and … and that in any event, any such revision would require revaluation in the manner set out in the Cess Act, which had not been followed in this case. It was, therefore, held by the trial Court that the … the State Government may think fit, subject to the reservation that the decision of the State Government under Section 6(3) of the West Bengal Estates Acquisition Act, 1953, hereafter referred to as the Act, would be binding

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 … of this judgment. In respect of Orissa, the relevant date will be 22.12.1989 on which date, the High Court, following India Cement declared the levy

Thakur Singh Vs. Ram Baran Singh and ors.

Court : Supreme Court of India

Subject : Property

Acts : Transfer of Property Act - Sections 76, 77 and 83

Reported in : AIR1973SC45; (1972)2SCC740; [1973]1SCR1016; 1973(5)LC262(SC)

the amount for which the mortgagor under the terms of the mortgage was liable.14. Section 4 of the Cess Act, 1880 defines 'annual value of land' to mean the total rent which is payable or, if no rent is … The appellant was the purchaser of the Milkiyat share of Nizammuddin from his heirs by a deed dated 22 May, 1946. The appellant alleged as follows. There are baksht lands within the said Milkiyat share covered by

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 … Liberty Cinema (supra) have been heavily relied by Sri Gadodia counsel for the 2nd respondent. In Papiah's case, Section 22 of the Karnataka Excise Act was impugned on the ground of impermissible delegation of legislative power. Section 22

P. Kannadasan Etc, Etc. Vs. State of Tamil Nadu and Others [Overruled] Overruled

Court : Supreme Court of India

Subject : Other Taxes

Acts : Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 9; Sugarcane Cess (Validation) Act, 1961 - Sections 3; Impugned Act - Sections 2; Cess and Other Taxes on Minerals (Validation) Act, 1992 - Sections 2, 3; Tamil Nadu Panchayats Act, 1958; The Andhra Pradesh (Andhra Area) District Boards Act, 1920; The Madhya Pradesh Karadhan Adhiniyam, 1982; The Madhya Pradesh Upkar Adhiniyam, 1982; The Maharashtra Zilla Parishads and Panchayat Samitis (Amendment and Validation) Act, 1981; The Orissa Cess Act, 1962; Payment of Bonus (Amendment) Act, 1976; Life Insurance Corporation (Modification of Settlement) Act, 1976 - Sections 11(2); Bihar Land Reforms Act, 1950 - Sections 10(2); Bihar Minor Mineral Concession Rules, 1964 - Rule 20(2); Validation Act, 1969 - Sections 2; C

Reported in : 1996VIAD(SC)237; AIR1996SC2560; JT1996(7)SC16; 1996(5)SCALE596; (1996)5SCC670; [1996]Supp4SCR92

The Andhra Pradesh (Andhra Area) District Boards Act, 1920.3. The Andhra Pradesh (Telengana Area) District Boards Act,1955.4. The Cess Act, 1880 (Bengal Act 9 of 1880) as applicable in the State of Bihar.5. The Karnataka Zilla Parishads, Taluk Panchayat … 1991 in the case of State of Bihar, with effect from December 22, 1989 in the case of Orissa and with effect from March 28,1989 … land revenue payable to the Government in respect of any land for every fasli. The explanation to the section defined 'land revenue' to include inter alia royalty and lease amount payable in respect of the land. The

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … be made to the State Government in the manner prescribed under Rule 22. Rule 22(4) prescribes the manner in which the State Government is to … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -