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Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

waiver or estoppel. The demand of respondents under the Cess Act, 1880 is barred by limitation as under Section 45 of the Cess Act. 1880 the cess may be recovered at any time within three years after it … writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary

Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … as under:--'(1) There shall be levied in every panchayat development block, a local cess at the rate of 45 naya paise on every rupee of land revenue payable to Government in respect of any land for every

isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … respect of the annual despatches of coal and coke from a mine imposed on a colliery proprietor under Section 45 of the Jheria Water Supply Act, 1924, by the Jheria Water Board do not fall within Section 10(2)(viii)

isabella Goal Company Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal396

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act 9 of 1880, B.C.) lays down that all immovable property (except as otherwise in Sections 2 and … respect of the annual despatches of coal and coke from a mine imposed on a colliery proprietor under Section 45 of the Jheria Water-supply Act, 1924, by the Jheria Water Board do not fall within Section 10(2)(viii) of

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 … 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 … the following statement of Frankfurter, J.in Morey v. Doud, (1957) 354 US 457:-    "In the utilities, tax and economic regulation cases, there are    good reasons

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 … In Chief Commissioner of Income Tax v. Zamindar of Singampatti (1922) I.L.R. 45 Mad. 518, 287, cited by learned Counsel for the Assessee, the sanad … 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.

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 … impugned, provision local cess was levied in every Panchayat development block, @ 45 ps. on every rupee of land revenue payable to Government in respect … 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

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … which minerals vest exclusively in a person other than the Government. Rule 45 pronounces the conditions of a mining lease. It is pertinent Civil Appeal … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -

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 … and orders passed by the Courts below are hereby set aside. [Para 45] Litigation - Failure to raise appropriate legal objections at the appropriate stages … 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

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