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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 … sums we have just mentioned. They assert further that they are entitled to enforce such a claim under Section 48 of the Bengal. Cess Act.2. In regard to the period subsequent to the opening of the separate account

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 … Valley Tea Company v. The Secretary of State for India (1920) I.L.R. 48 Calc. 161]. In respect of such income the applicant is not entitled, … 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 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 … government, except as otherwise provided by Constitution.' Barrow v. Bradly, 190 Ky. 480 : 227 S.W. 1016 (cited in Coo-ley's Constitutional Limitations, Eighth Edition, Vol.

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 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 Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … approval of the Governor in Privy Council. Clause 48 says that the Municipal Council shall always be … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954

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 … List II. Sri Gadodia referred to paragraphs 29 to 39 and paragraph 48 of the judgment. Now Sri Gadodia contends that levy of tonnage cess … 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

Swadeshi Cotton Mills Company Ltd., Represented by the Secretary Vs. C ...

Court : Chennai

Subject : Civil

Reported in : (1974)1MLJ282

of the respondents. Apart from sustaining the authority of the Municipality to impose the tax under the Municipal Act, 1880, he contended that even assuming that the Municipal Council had in fact no power to levy the tax … be enforceable after the approval by the Governor in Privy Council. Article 48 enjoins the Municipal Council to give its opinion in respect of the … before the appointed day that is, 16th August, 1962 in the former French Establishments when the Treaty of cession came into force, were continued in Pondicherry until amended or repealed by a competent Legislature or other competent … the validity of the impost could not be attacked in view of Section 7 of Central Act XLIX of 1962.4. The question whether the impost

Shri Krishan vs.jasoda Devi and Ors

Court : Delhi

Subject : Land Acquisition

Service) Act, 1996 (hereinafter referred to as “the BOCW Act”) and the Buildings and Other Construction Workers' Welfare Cess Act, 1996 (hereinafter referred to as “the Welfare Cess Act”) on the ground that they were registered under the … have more extensive meaning than the word "trade". His Lordship then quoted Jessel M.R. in Smith v. Anaerson 1880 15 Ch D247who stressed the meaning of business as "anything which occupies the time and attention and labour … Allahabad Bank v. Canara Bank[Allahabad Bank v. Canara Bank, (2000) FAO1352016 Page 48 of 70 4 SCC406 , which has been followed in Pegasus Assets … he expired on 10th March, 2010. The police registered FIR No.60/2010 under SectionIPC at P.S. Begumpur, Delhi. Babu Lal was survived by his widow, two