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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 … that the disputed lands are such immovable property on which road and public works cess was not assessed. Section 39 (1) of the Act declares the liability of all immovable property, on which road and public works cesses

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 … in so far as it is material, reads:' 40. Notwithstanding anything to the contrary in Sections 30 - 39, the following amounts shall not be deducted in computing the income chargeable under the head 'Profits and gains

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 … with a maximum limit of Rs. 84 in any one year in the case of any assessee. Under section 39 the assessment for the imposition of the rate is to be made in accordance with the rules prescribed

Smith Kline and French (India) Ltd. and ors. Vs. Commissioner of Incom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Companies Profits Surtax Act, 1964 - Sections 2(5), 4 and 15

Reported in : 1996IVAD(SC)22; (1996)132CTR(SC)500; [1996]219ITR581(SC); JT1996(4)SC231; 1996(1)KLT769(SC); 1996(3)SCALE562; (1996)8SCC579; [1996]Supp1SCR385

question therein was whether the amount payable as (i) road and public works cess levied under the Bengal Cess Act, 1880 and (ii) the education cess levied under the Bengal (Rural) Primary Education Act, 1930 fall within the mischief … the relevant time:40. Notwithstanding anything to the contrary in Sections 30 to 39, the following amounts shall not be deducted in computing the income chargeable … the Kerala High Court : [1986]159ITR431(Ker) . The following question was stated by the Income-Tax Appellate Tribunal under Section 256(1) of the Income-Tax Act for the consideration of the Kerala High Court:(1) Whether Rs. 76,777 being the

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 … and Mr. Justice Gokhale was construing the expression 'may' used in Rule 39 of the said Rules. They have held that the expression 'may' used … 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

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 … 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

Makum Tea Company (India) Ltd. and anr. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Surtax Act

point considered in the aforesaid case was whether the road cess and public works cess under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural) Primary Education Act, 1930, were deductible from chargeable income because of … below : '40. Notwithstanding anything to the contrary in Sections 30 to 39, the following amounts shall not be deducted in computing the income chargeable … The following question has been referred to this court for its decision by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, for short 'the Act' : 'Whether, on the facts and in 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 … not entry 49 List II. Sri Gadodia referred to paragraphs 29 to 39 and paragraph 48 of the judgment. Now Sri Gadodia contends that 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

Gujraj Sahai Vs. Secretary of State for India in Council and anr.

Court : Kolkata

Subject : Civil

Reported in : (1890)ILR17Cal414

of the numerous demands to which the provision applies, to which are added, by Section 98 of the Cess Act (Bengal Act IX of 1880), demands coming due under that Act], 'the Collector of the district may make

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the … and not upon tea. In this connection, I may refer to the observations made in paragraph 38 and 39 of the Supreme Court's judgment in the case of Ganga Sugar Corporation Ltd. v. State of Uttar Pradesh