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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

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 … is untenable. It is no doubt true that the arrear of road-cess is collected by the Touzidar Under Section 47, Cess Act, whereby he can collect it as an arrear of rent. Learned counsel for the respondents relies … 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

Banimadhub Chatterjee and ors. Vs. Mahanund Chuckerbutty and anr.

Court : Kolkata

Subject : Property

Reported in : (1897)ILR24Cal27

appeal dismissed with costs. The Maharajah is entitled to separate costs. Bengal Cess Act (Bengal Act IX of 1880), Section 47 - Decree for Arrears of Cess--Sale in execution of decree, Effect of. -

Umatara Deby Vs. Mohesh Chunder Chuttopadhya

Court : Kolkata

Subject : Property

Reported in : (1889)ILR16Cal639

appeal arises out of a claim for cesses less than Rs. 100, which, under Section 47 of the Cess Act (Bengal Act VIII of 1880), [Act IX of 1880?] are made recoverable in the same way as an

Jageshwar Singh Vs. Rajani Kant Nag and ors.

Court : Kolkata

Subject : Tenancy

Reported in : (1893)ILR20Cal254

in any one of them will govern the others. They have been laid for the recovery of road cess and public works cess, and are each of small value. The question raised for our decision is whether … costs. Second Appeal - Bengal Tenancy Act (Act VIII of 1887), Section 153--Cesses, Suit for--Bengal Act IX of 1880, Section 47--Appeal in cases under Rs. 100--Meaning of 'rent'. -

Radhica Mohan Roy Vs. Manmotha Nath Mitter and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 34Ind.Cas.111

day, no interest was payable. We accordingly dismiss the appeal but without costs. Bengal Cess Act (IX of 1880), Section 47 - Levy of cess, procedure joy--Analogy to procedure for realization of rent--Contract between parties, effect of--Waiver of claim

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 … taxation. Entry 96 in List I, Entry 66 in ListII and Entry 47 in List III deal with fees. The residuary power oflegislation in the … 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

Bengal Coal Co. Ltd., Defendant Vs. Sri Sri Janardan Kishore Lal Singh ...

Court : Privy Council

Subject : Land Acquisition

have paid. These public demands are three in number, namely (1) road and public works cess under the Cess Act, 1880 (Bengal Act 9 of 1880); (2) expenses charged to the plaintiffs under cl. (b) of sub-s. (1) of … immovable property ascertained respectively as in this Act prescribed ...... These words, together with the Preamble and other Sections (e. g., S. 80), are to the effect that the cess is levied on the immovable property and

The State of West Bengal Vs. the Indian Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6, 72 and 102;

Reported in : AIR1970SC1298; (1970)2SCC39; [1971]1SCR275

1948-49, the respondent company lodged a return before the Collector of Burdwan under Section 72 of the Bengal Cess Act of 1880 (to be hereinafter referred to as the Act). Therein the company valued the coal supplied by

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

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