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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 … State of Madhya Pradesh had enacted the Madhya Pradesh Sugar Cane (Regulation of Supply and Purchase) Act, 1958, Section 23 thereof made sugar cane cess payable as prescribed by it. The validity of Section 23 of the Madhya

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 … the impugned Section 89(1) which fell in pith and substance under entry 23 list II and not under entry 68 list II of the Constitution … 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

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 … held that a rate on the annual output of a mine imposed on a colliery proprietor under Section 23(3) of the Bihar and Orissa Mining Settlement Act, 1920, by the Local Mines Board of Health, and a

isabella Goal Company Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal396

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act 9 of 1880, B.C.) lays down that all immovable property (except as otherwise in Sections 2 and … held that a rate on the annual output of a mine imposed on a colliery proprietor under Section 23(3) of the Bihar and Orissa Mining Settlement Act, 1920, by the Local Mines Board of Health, and a

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 … is exempted from paying revenue in respect of his holding under clause (a) of sub-sec. (1) of S. 23B of the West Bengal Land Reforms Act, 1955 shall be liable to pay rural employment cess. (2) The

Narayan Behera and ors. Vs. Ch. Narasing Charan Mohapatra and anr.

Court : Orissa

Subject : Trusts and Societies

Acts : Hindu Law; Tenancy Law; Orissa Tenancy Act, 1913 - Sections 3(16), 3(23) and 74; Bengal Cess Act, 1880 - Sections 47

Reported in : AIR1951Ori60; 16(1950)CLT220

Dasgupta appearing foe the plaintiff-respondent relied upon certain provisions of the Cess Act (Bengal Act ix [91 of 1880) and certain other provisions of the Orissa Tenancy Act of 1913, and contended that; 'cess' is rent within … of the Touzi to which this Lakhraj land, was attached for purposes of road-cess Under Section 85, Bengal Cess Act. The Lakhrajdar, defendant 1 fell into arrears with reference to road-cess for the year 1940.41. Under Schedule 7 … : (2 Pat. 217) and Hanmanthappa v. Dundappa, A.I.R. (21) 193! Bom. 234 at p. 239 : (151 I C. 1043), for the distinction between

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)

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 … for the applicant contended that the appeal was competent by reason of the provisions in subsection (3) of Section 23 of the Companies Act, 1956. That sub-section runs as follows:--'The change of name shall not affect any rights

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 … the amount which was considered to be due from him. The ratio of calculation is laid down by Section 23, Bengal Sanitary Drainage Act, 1895. It is pointed out that the provisions of the drainage scheme as laid

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 … 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 -

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 … Damages were also claimed by both the plaintiffs. The claim for recovery of drainage cesses was based upon Section 23, Bengal Sanitary Drainage Act (Bengal Act 8 of 189S). This Act has been repealed by the Bengal Agricultural