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Mirchumal Samandas and ors. Vs. the Union of India and ors.

Court : Gujarat

Subject : Property

Acts : Displaced Persons (Compensation and Rehabilitation) Rules, 1955 - Rule 42; Displaced Persons (Compensation and Rehabilitation) Act, 1954 - Sections 14 and 36

Reported in : AIR1974Guj174

1970 SC 1298 it has been laid down, in the case of a cess payable under the Bengal Cess Act, 1880, that the mode of computation of cess is a matter for the assessing authorities except where the computation … suit could not be maintained. He also held that the jurisdiction of the Civil Court was barred by Section 36 of the Displaced Persons (Compensation and Rehabilitation) Act. 1954. In view of his findings on these two preliminary

The Corporation of Calcutta and ors. Vs. Sarat Chandra Ghatak and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 110(2), 199(2), 245, 265 and 277; ;Calcutta Municipal Act, 1951 - Sections 233 and 229

Reported in : AIR1959Cal704

agency to impose a rate not exceeding the ceiling rate. Instances of such legislation are furnished by the Cess Act, 1880 (Bengal Act IX of 1880), Sections 6, 38 and 39; Calcutta Municipal Act, (West; Bengal Act XXXIII of … is to take effect. In Field v. Clark (1892) 143 U.S. 649; 36 Law 294 the Supreme Court upheld the McKinley Tariff of 1890 winch … display of such advertisements on payment of money in accordance with the rules made by the Corporation under Section 229 of the Calcutta Municipal Act, 1951. The owners of the Purna Theatre having refused to take out

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 … Act 6 of 1920); but its operation is saved in the present context by the first proviso to Section 36 of the latter Act. To appreciate the point in controversy between the parties it would be necessary to

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

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 … provision under which it is open to us to act is Clause 36 of the Letters Patent of 1865. I have examined the language of … 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

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 … reason of the fact that this Court by judgment dated 6.11.90 inC.W.J.C. 368/90R struck down the Bengal Cess Act, 1980 on the ground that the … 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

Vasant Chemicals Ltd. Vs. Hyderabad Metropolitan Water Supply and Sewe ...

Court : Supreme Court of India

Subject : Land Acquisition

at Hyderabad dismissing the writ petitions as well as the review petitions holding that the levy of sewerage cess levied on the appellant by the respondent-Board is in accordance with Section 55 of the Hyderabad Metropolitan Water … by the respondent-Board is in accordance with Section 55 of the Hyderabad Metropolitan Water Supply and 1 Sewerage Act, 1989 (HMWS&S Act) and Clause 16 of the agreement entered into between the appellant and the Board.2. The … from the respondent-HMWS&S Board and the Board accorded sanction for supply of 36,200 gallons water per day @ Rs.12 per kilo litre to the appellant-Industry.

Dattatraya Vasudev Khatkul Vs. Parashram Anant Moghe

Court : Mumbai

Subject : Tenancy

Reported in : AIR1944Bom218; (1944)46BOMLR363

khata No. 84 should be fixed at survey assessment and local fund cess only. Defendant No. 2 as the managing khot having given his consent … Nos. 1 and 2. The other parties shall bear their own costs. Khoti Settlement Act (Bom. I of 1880), Section 17, 18, 20-Occupancy tenant-Payment of rent-Entry in botkhat-Subsequent amendment of entry only with consent of managing khot-Entry ultra … obligations.12. Thus in Malkajeppa v. Secretary of State for India I.L.R. (1911) 36 Bom. 325 where the Collector acting under the provisions of Section 37 … Lokur, J.1. This appeal involves a question of considerable importance under the Khoti Settlement Act, 1880.2. The facts are not in dispute. The plaintiff and defendants Nos. 2 to 17 are co-sharers in the

A.T. Ricketts, Manager of Pachete Encumbered Estate Vs. Rameswar Malia ...

Court : Kolkata

Subject : CivilTenancy

Reported in : (1901)ILR28Cal109

result. Res judicata - Evidence--Presumption--Landlord and Tenant--Suit for Road and Public Works cesses--Cess Act (Bengal Act IX oF 1880), Sections 34, 35, 36, 41--Valuation roll, publication of--Liability to pay cess for rent paying land. - … Collectorate in the presence of one chowkidar only, whereas the law provides otherwise under Section 35 of the Cess Act. ' The learned pleader for the appellant urges (i) that the Subordinate Judge is wrong in the view

Shri Alladi Kuppuswamy Vs. the Controller of Estate Duty, Madras

Court : Chennai

Subject : Municipal Tax

Acts : Estate Duty Act, 1953 - Sections 5 and 7(1); Hindu Women's Rights to Property Act, 1937 - Sections 3(2)

Reported in : AIR1970Mad366

or other detailed considerations. Section 34 relates to aggregation of property and rates of duty. Then we have Section 36. (Part V) which deals with the manner of estimation of the principal value chargeable to tax. Section 36 … it, and the accountable persons equally asserting disentanglement.5. Quite obviously, on the death of the widow there was cesser of her interest in the joint family property. But the question is hether it was such an inte … 1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. Sri Alladi Krishnaswami Iyer, who died before the Estate Duty Act