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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 … to deposit 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 … 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

Sree Sree Iswar Gopinath Deb Thakur and anr. Vs. Kameswar Nath and anr ...

Court : Kolkata

Subject : CivilProperty

Acts : Bengal Primary Education Act, 1930 - Sections 29(1) and 32; ;Bengal Cess Act, 1880 - Sections 54 and 58

Reported in : AIR1950Cal189

immovable property on which the road and public works cesses are assessed according to the provisions of the Cess Act, 1880, shall be liable to the payment of a primary education cess.'The disputed lands are niskar lands lying within … for apportionment of the same between the holder of an estate or a tenure or a cultivating raiyat. Section 31 of the Act provides that when primary education cess is levied for the first time a notification and

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

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 … assessment is differently laid down. In Manindra Chandra Nandy v. Secretary 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.

Sundaram Industries Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(43), 9, 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40 and 256(1)

Reported in : (1986)53CTR(Mad)51; [1986]159ITR646(Mad)

the case of Jaipuria Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural 'Primary Education Act, 1930, in relation to the coal mines which … in question is 1971-72 relevant to the accounting year ended on March 31, 1971. For this assessment year, the company claimed a deduction of Rs. … Chandurkar, J.1. The following question has been referred to this court under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee : 'Whether, on the facts and

Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … 1955-56, the corresponding previous year being the calendar year ended on December 31, 1954.The assessee is a firm engaged in coal mining. During the assessment … BANERJEE J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year involved is the year 1955-56, the corresponding

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

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 … Dass [AIR 1917 13 (1995) Supp. 4 SCC 286 [2025] 9 S.C.R. 31 Odisha State Financial Corporation v. Vigyan Chemical Industries and Others PC 201: … 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

imrit Chamar Vs. Sridhar Panday and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 13Ind.Cas.120

been argued that the Road Cess Return is not admissible in evidence under Section 95 of the Bengal Cess Act, 1880. That section, however, has no application to the circumstances of the present case. The maker of the document … the decisions in the cases of Ningawa v. Bharmappa 23 B. 63; Abdul Aziz Molla v. Ebrnhim Molla 31 C. 965 and Burha Mandari v. Megh Nath 2 C.L.J. 4n. The ground assigned by the Subordinate Judge

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