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Narendra NaraIn Singh and ors. Vs. Gopi Sundari Dasya

Court : Kolkata

Subject : Land Acquisition

Reported in : 25Ind.Cas.366

land revenue and in connection with that separate account, the Collector proceeded under Section 44 of the Bengal Cess Act ( IX of 1880) to apportion half the cesses to the plaintiffs' share and half the cesses to … purpose of determining the total amount of cesses payable. In support of that view we may refer to Section 43. That section lays down that in case of partition of an estate under the Estates Partition Act the

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

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 … local purposes. Henderson Bridge Co. v. City Henderson, 173 U.S., 592 : 43 Law Ed. 823.46. So far I have endeavoured to state the opinion … 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

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … result of the interaction of the provisions in the two statutes (Act 43 of 1961 and Act VII of 1964). This contention was rejected. The … A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee, a tea company with the name

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 … 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

State of Bihar and anr. Vs. Maharaja Pratap Singh Bahadur

Court : Supreme Court of India

Subject : Civil

Acts : Constitution of India - Article 226; Bihar Land Reforms Act, 1950 - Sections 2, 3, 3(1), 3A, 4, 23(1), 24A(1); Bihar Land Reforms (Amendment) Act, 1953 - Sections 2, 2A, 4 and 24A

Reported in : AIR1969SC164; 1968(16)BLJR973; [1968]3SCR734

the writ application shows that cess was deducted from the malikana. Under secs. 5 and 421 of the Cess Act., 1880 cess is charged on immovable property and is payable by the holder of an estate or tenure or … the compensation payable under sec. 24A. 6. Regulation VIII of 1793 (sec. 43) described malikana as an allowance to proprietors in consideration of their proprietary … 1958. The State of Bihar has filed this appeal on a certificate granted by the High Court. 3. Section 2 of the Bihar Land Reforms Act is the definition section. Section 2(i) defines an estate to mean

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 … 40,000.2. The certificate was issued in respect of road-cess stated to be due to the amount of Rs. 43-4-C.3. Substantially the plaintiff's case, in the plaint, is that at the time of the auction-sale he had paid

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 … Justice Bowen re-stated the canon in Re Cuno Mansfield v. Mansfield (1889) 43 C.D. 12 in these words:In the construction of Statutes you must not … 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

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, 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 … Justice Bowen restated the canon in Re Cuno Mansfield v. Mansfield (1889) 43 C.D. 12, 17 in these words: 'In the construction of Statutes you … 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.

Ajit Kumar Ganguli Vs. Union of IndiA.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1962]46ITR104(Cal)

of 1880). An estate belonging to the respondents was sold under the certificate procedure for arrears of road cess; the respondents having failed to have the sale set aside by proceedings under the Act of 1880, filed … firm 'Messrs. H. and A.K. Ganguli' for the assessment year 1943-44 Rs. 1,62,000 and by a notice under section 29 of the Income-tax Act, dated 5th April, 1948, demanded Rs. 83,111-15-0 on account of income-tax and surcharge … (henceforward called the fourth heading), it was only noted 'I. Tax for 43-44', and that the tax demand and the penalty were not separately noted;