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Indian Iron and Steel Co. Ltd. Vs. Cess Deputy Collector and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 5, 6 and 72

Reported in : AIR1976SC2452

[1963]48ITR123(SC) this Court has held that on a construction of Sections 5, 6 and 72 of the Bengal Cess Act, 1880, as amended in Bihar, the cess is payable by the appellant and the manner in which disintegration should … tax levied thereon. In the aforesaid decision : [1963]48ITR123(SC) this Court has held that on a construction of Sections 5, 6 and 72 of the Bengal Cess Act, 1880, as amended in Bihar, the cess is payable

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

In Orissa Cement (supra) the Supreme Court also considered the Cess Act, 1880 in its application to Bihar. Section 5 of the Cess Act, 1980 in its application to Bihar (as well as West Bengal) provides that all … 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

Dehri Rohtas Light Railway Company Limited Vs. District Board, Bhojpur ...

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act 9 of 1880 - Sections 5, 6

Reported in : (1992)2SCC598

to how the cess is to be assessed under Section 6 read with Section 5 of the Bengal Cess Act 1880. Based on this judgment reported in 1979 Bihar Bar Council Journal 428, the appellant filed C.W.J.C. No. 1266

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

statutory lease under Section 7D of the Bihar Land Reforms Act and is enforceable with retrospective effect. 11. Section 5 of the Cess Act, 1880 is charging section which reads as follows :-- '5. All immovable property to … 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

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 … 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 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 … inappeal by special leaveThe levies which are the subject matter of challenge are as under:This Cess Act, 1980    "Section 5 All immovable property to be liable liable to a read    case and public works cess... From and after

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

Court : Privy Council

Subject : Land Acquisition

Majesty accordingly. There will be no order for costs. Appeals dismissed. Bengal Cess Act (9 of 1880) - Section 5 and Section 6 - … 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

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … property interalia to provide for the construction and maintenance of roads and other works of public utility. Under Section 5 all immovable property with certain exceptions was to be liable to the payment of road cess and public

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

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 2(2), 5, 6, 72, 72A, 73 to 76, 98 and 99; Bihar Cess (Amendment) Act, 1880; Constitution of India - Articles 133, 226 and 227; Excess Profits Tax Act, 1940; Indian Income-tax Act, 1922 - Sections 2(1), 4(3), 10, 23(1) and 59(2)

Reported in : AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199

relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), hereinafter referred to as the Act. These provisions whose … sets of appeals raise a common point relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar),

M/S. Dehri Rohtas Light Railway Company Limited Vs. District Board, Bh ...

Court : Supreme Court of India

Subject : Other Taxes

Acts : Constitution of India - Articles 226 and 265

Reported in : AIR1993SC802; JT1992(3)SC573; 1992(1)SCALE637; (1992)2SCC598b; [1992]2SCR155; 1992(2)LC26(SC)

to how the Cess is to be assessed under Section 6 read with Section 5 of the Bengal Cess Act 1880. Based on this judgment reported in 1979 B B C J 428, the appellant filed C.W.J.C. No. 1266