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Jogesh Chandra Roy Vs. Annoda Charan Choudhury

Court : Kolkata

Subject : Land Acquisition

Reported in : 68Ind.Cas.662

lands held on rents payable in kind. The contention is, in my opinion, correct. Section 41 of the Cess Act clearly provides that the ce&9 is payable in respect of all lands held by a cultivating raiyat and … attention is, therefore, invited to the explanation given urder Section 4 of the Cess Act, B. C. of 1880, in the edition of the Act published by the Board of Revenue, with the Beards Rules attached. In

Peary Mohan Roy Vs. Sarat Kumari Debi and ors.

Court : Kolkata

Subject : PropertyOther Taxes

Reported in : 14Ind.Cas.177

for it proceeds upon the assumption that a raiyat cannot be a tenure-holder within the meaning of the Cess Act of 1880. This view overlooks the interpretation clause of the Act which speaks not of 'raiyat' but of … seem to be sufficient for the purpose of the determination of this case, for, when we turn to Section 41, by reference to which this case was largely decided, we find the distinction is not between a holder

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 … education cess is levied for the first time a notification and proclamation in the manner pro-vided for by Section 41 of the Cess Act and a notice on the holder of an estate showing the amount of cess

Gobinda Chandra Saha Sardar and ors. Vs. Lalit Mohan Roy

Court : Kolkata

Subject : Land Acquisition

Reported in : 33Ind.Cas.352

of the Subordinate Judge must be affirmed and this appeal dismissed with costs. Bengal Cess Act (IX of 1880 B.C.), Section 41 - Cesses, liabilities in respect of, if can be modified by contract. - … to show that the parties have contracted themselves out of the provisions of Section 41 of the Bengal Cess Act. In the case before us, the lease plainly provides for the payment of a fixed sum of Rs.

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 … the State Government may think fit, subject to the reservation that the decision of the State Government under Section 6(3) of the West Bengal Estates Acquisition Act, 1953, hereafter referred to as the Act, would be binding … Bengal granted a lease of 1268.85 Acres of land in Touzi No. 410, in the district of Jalpaiguri, commonly known as Malhati Tea Estate, under

Commissioner of Income Tax Vs. Dcm Sriram Consolidated Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 115JA, 115JA(2), 143(1), 143(2) and 260A; Bengal Cess Act, 1880 - Sections 5 and 6

Reported in : (2009)221CTR(Del)519; [2009]176TAXMAN49(Delhi)

was an imposition of cess on Tata Iron and Steel Ltd under Sections 5 and 6 of Bengal Cess Act, 1880, in respect of, iron ore extracted from its mines, which was, utilized for manufacture of iron, as stated … Rajiv Shakdher, J.1. The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the judgment of the … Appellate Tribunal was correct in law in reducing the amount of Rs 41.88 crores allegedly claimed by the assessee as profit from business of generation

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

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 … to that effect immediately and not after the suit is decreed. [Para 41.1] Case Law Cited Synthetics and Chemicals Ltd and Others v. State of

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 … Rules in this Chapter which require a detailed examination. in particular Rules 41 and 42. We shall refer to them a little later. Chapter VII … 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

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 computing the profits and gains, This was the position in Harrods (Buenos Aires) Ltd. v. Taylor-Gooby [1964] 41 TC 450 (cited with approval by the Supreme Court in Indian Aluminium Co. Ltd. v. CIT : [1972]84ITR735(SC)