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Ranchi Timber Traders Association and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Other Taxes

allows levy of cess on moveable cut and finished timber is ultra vires Section 4 of the Bengal Cess Act, 1880.4. Mr. Merathia, learned G.P. II submitted at the out set that the points raised in these writ petitions … and finished timber was amenable to the levy of cess on the basis of the impugned notification dated 28.8.1991. In coming to this inference the decision placed reliance on an earlier Division Bench judgment in Someshwar Prasad

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … an allowance and the above decision of the Privy Council was followed. In the Income tax Act 1961, Section 28 relates to the income which shall be chargeable to income tax under the head 'profits and gains of

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

allowable expenditure under Section 10(2)(xv) of the said Act ?'55. The 'cess' levied under the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930, was found to be related to profits and hence … contrary. This means that for the purpose of computing the profits and gains of business or profession under Section 28 of the Income-tax Act, the deductions permissible under Sections 30 - 39 do not include any sum expressly

Saraswati Dasi Vs. Monindra Nath Mookerji

Court : Kolkata

Subject : Civil

Reported in : (1891)ILR18Cal125

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 … of the Collector, as required by Section 10, Bengal Act VII of 1880; that the proclamation of sale was not duly made; that the estate … Act VII of 1868, prescribes that every certificate of title which may be given to a purchaser under Section 28 of Act XI of 1859 or Section 11 of Bengal Act VII of 1868 shall be conclusive evidence

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 … judgment in Hiralal Ramswarup and connected cases (viz. M.P. 410/83 decided on 28.3.1986) in respect of the levy under State Act 15 of 1982. Though

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 … of goods subject to the provisions of entry 33 of List III.Entry 28 : Markets and fairs.45. It was submitted that priority of power of … 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

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 … 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 … 22, 1989 in the case of Orissa and with effect from March 28,1989 in the case of Madhya Pradesh.The aforesaid decisions of this Court had

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable property” in the Cess Act, 1880 was also not brought to its notice and had the same been done, there would not have been … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising … 3 SCR 64 : (1991) 4 SCC 139 : (1992) 87 STC 289 : 1991 SCC OnLine SC 17; In Most Rev. P.M.A. Metropolitan v.

PulIn Chandra Roy Vs. Akbar Hossein

Court : Kolkata

Subject : Civil

Reported in : (1894)ILR21Cal350

of the year 1889 was in arrears in respect of the road cess assessed thereon to the amount of a sum of Rs. 41. On … be void as against all claims enforceable under the attachment.] Public Demands Recovery Act (Bengal Act VII of 1880), Section 2 - Bengal Act VII of 1868, Section 8--Certificate of sale--Evidence of sufficiency of service of notice of … Section 8 of the Act of 1868 is confined in express language to certificates of title given under Section 28 of Act XI of 1859 and Section 11 of the Act of 1868, while the certificate in the

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 617; Coal Mines (Nationalization) Act, 1973 - Sections 2, 3, 3(1), 4, 4(2), 5, 5(1), 5(2), 6, 10(1), 11, 11(1), 11(2), 64, 64(4), 68 and 69; Coal Bearing Areas (Acquisition and Development) Act, 1957 - Sections 2, 3(1), 9, 9(1), 10, 10 (1), 10(2), 11, 11(1) and 11(2); Land Acquisition Act; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 5(1), 7(2), 13 and 18; Mines and Minerals (Regulation and Development) Rules; Mines and Minerals (Regulation and Development) Act, 1948; International Airports Authority Act, 1971 - Sections 12, 12 (1), 12(3), 21 to 24 , 31, 33 and 34; Madhya Pradesh Municipalities Act, 1961 - Sections 123, 124 and 127A(2); Madhya Pradesh Municipal Corporation Act. 1956 - Sections 136; Madhya Pradesh Panchayats

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

legislature.(C) In State of West Bengal v. Kesoram Industries Ltd. (supra) facts show that the constitutionality of the Cess Act, 1880, West Bengal Primary Education Act, 1973, West Bengal Rural Development and Production Act, 1976 as amended by the … and it is Central Government Undertaking in public sector as also the Government Company within the meaning of Section 617 of Companies Act. It is having coal mines in western part of the nation including State of … the Central Government is the owner of these lines, because of Article 285 of the Constitution of India, these lands cannot be taxed at all.