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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

Ritendrakanto Lahiri Chaudhury and anr. Vs. Dhirendrakanto Lahiri Chau ...

Court : Kolkata

Subject : PropertyLimitation

Reported in : AIR1943Cal193

application also added a prayer for apportionment of the cess under Section 44, Cess Act, (Act 9 of 1880). On this application the separate account Case No. 172 of 1936-37 was started. The plaintiff did not appear … extent of the plaintiff's liability to the cess and the apportionment thereof by the Collector under Section 44, Cess Act, in respect of touzi No. 5254 of the Mymensingh Collectorate. The plaintiff and the defendants 1 and 2

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 … regard to the computation of profits of said CPPs. Finally, in paragraph 44 of his order, the CIT(A) categorically returned a finding of fact that … 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

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 … of Premises., and of Factories, Trades and Places of Public Resort,' Section 443 is in these words:'No person shall, without or otherwise than in conformity

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 … that unless the observations of Lord Davey in Strong and Company of Romsey Ltd. v. Woodifield [1906] AC 448; 5 TC 215, which have often been referred to and applied in later cases, are to be disregarded,

The Secretary of State for India in Council by the Collector of Ganjam ...

Court : Chennai

Subject : Civil

Reported in : AIR1916Mad186; 30Ind.Cas.609

The result is that the appeal succeeds and the plaintiffs' suit is dismissed with costs througout. Madras Irrigation Cess Act (VII of 1805), Section 1 - Madras Land Encroachment Act (III of 1905)--Inam village--Irrigation from Government source--Hirer flowing … expressed opinions and pious expectations of bodies so diverse as the Select Committee and the Famine Commission of 1880. The general argument in Court and in the learned Judge's judgment, so far as it is distinguishable from … Nukala Bhanappa 7 M.K 182 and Narasimha Naidu v. Ramasami 14 M.K 44. When, as is the case, the grant in 1803 is alleged as

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 … appeal filed before him. The first of these grounds relates to the assessment of a discontinued unregistered firm. Section 44 of the Income-tax Act in its present form provides (sub-section (1)) that where any business carried on by

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

are assessed, [or all such properties which    are liable to such assessment] according to the provisions of the    Cess Act, 1880, shall be liable to the payment, of education cess.(2) The rate of the education cess shall be determined … thereto is separately mentioned inthe second.2. In List II, Entries 1 to 44 form one group mentioning the subjects onwhich the States could legislate. Entries … raiyat who is exempted from paying revenue in respect ofhis holding under Clause (a) of Sub-section (1) of Section 23B of the WestBengal Land Reforms Act, 1955 shall be liable to pay rural employment cess.(2) The rural

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

Brojanath Bose Vs. Durga Prosad Singh

Court : Kolkata

Subject : TenancyProperty

Reported in : (1907)ILR34Cal753

aside sales of some of the lands in the two mouzahs as being Digwari lands, of two Road cess returns filed in 1872 and 1898 on behalf of the landlord, describing Palwan as the Digwar of the … appointed Digwar: also on the Register of Ghatwali lands in Manbhum in 1880 to 1883, and the, survey maps of Ghatwali lands of Tasra and … Sower by Bridge United District Flour Society (1890) 44 Ch. D. 374, on which the learned pleader … under that lease to the Tasra Coal Co. Ld., defendant No. 3, on whose behalf he had been acting in taking the lease. The Coal Company in accordance with the settlement subsequently dug out and raised coal … was not created before 1839.11. Referring to Clauses 4 and 13 of Section 7 of Regulation XVIII of 1805 he comes to the conclusion that