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Sree Sree Iswar Gopinath Deb Thakur and anr. Vs. Kameswar Nath and anr ...

Court : Kolkata

Subject : CivilProperty

Acts : Bengal Primary Education Act, 1930 - Sections 29(1) and 32; ;Bengal Cess Act, 1880 - Sections 54 and 58

Reported in : AIR1950Cal189

immovable property on which the road and public works cesses are assessed according to the provisions of the Cess Act, 1880, shall be liable to the payment of a primary education cess.'The disputed lands are niskar lands lying within … Section 54 of the Cess Act was required to be served. It has been found that notice under Section 52 of the Cess Act was properly served. In this view, the defendants niskardars cannot escape liability from the

Sudhansu Sekhor Banerjee Vs. Rai Kiron Chandra Roy Bahadur and ors.

Court : Kolkata

Subject : PropertyTenancy

Reported in : AIR1936Cal695,166Ind.Cas.144

are admittedly nishkar or rent free lands. Notices were issued in due course under Sub-section 14 and 16, Cess Act (Bengal Act 9 of 1880). After the issue of the notices under Section 16 of the Act, the … 21 and 28, Cess Act. Subsequently the valuation roll was duly published and notices were duly issued under Sub-section 52 and 54 of the Act. It is admitted that the landlords have actually paid to the Collector 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 … declaration ofspecial area and constitution of the authority. The Act has been given anover-riding effect by virtue of Section 52 thereof. Mot only the area Istaken out of the administration by the other bodies of local self-government such

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 … case (Supra).32. In Orissa Cement Case, (Supra) Hon'ble Supreme Court considered entries 52 and 54 of the Union List and Entries 18, 23, 45, 49 … 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 … to MMDR Act, 1957; and Civil Appeal Nos.4056-4064 of 1999 Etc. Page 52 of 193 (iv) a percentage of the average sale price on ad … 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 -

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 617; Coal Mines (Nationalization) Act, 1973 - Sections 2, 3, 3(1), 4, 4(2), 5, 5(1), 5(2), 6, 10(1), 11, 11(1), 11(2), 64, 64(4), 68 and 69; Coal Bearing Areas (Acquisition and Development) Act, 1957 - Sections 2, 3(1), 9, 9(1), 10, 10 (1), 10(2), 11, 11(1) and 11(2); Land Acquisition Act; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 5(1), 7(2), 13 and 18; Mines and Minerals (Regulation and Development) Rules; Mines and Minerals (Regulation and Development) Act, 1948; International Airports Authority Act, 1971 - Sections 12, 12 (1), 12(3), 21 to 24 , 31, 33 and 34; Madhya Pradesh Municipalities Act, 1961 - Sections 123, 124 and 127A(2); Madhya Pradesh Municipal Corporation Act. 1956 - Sections 136; Madhya Pradesh Panchayats

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

legislature.(C) In State of West Bengal v. Kesoram Industries Ltd. (supra) facts show that the constitutionality of the Cess Act, 1880, West Bengal Primary Education Act, 1973, West Bengal Rural Development and Production Act, 1976 as amended by the … had no competence to pass the impugned Act by reason of Entry 52. List I read with Entry 24, List II. The majority, speaking, through … and it is Central Government Undertaking in public sector as also the Government Company within the meaning of Section 617 of Companies Act. It is having coal mines in western part of the nation including State of

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 … (See AIR 1951 SC 332). The legislature while legislating cannot foresee and provide for all future contingencies and Section 52 does no more than enable the duly authorised officer to meet contingencies and deal with various situations as

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 … describe different kinds of profits chargeable under the Income-tax Act: CIT v. Chunilal B. Mehta [1938] 6 ITR 529; United Commercial Bank Ltd. v. CIT : [1957]32ITR688(SC) ; and CIT v. Chugandas & Co. : [1965]55ITR17(SC) .14.

Commissioner of Income-tax, West Bengal Vs. Nawn Estates Private Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]70ITR784(Cal)

the assessee claimed to deduct under section 12(2) of the Income-tax Act, forest cess levied under the Bengal Cess Act, 1880, as applicable to Bihar, on income from forest produce which was assessed as 'income from other sources'. The … Court again in East India Housing and Land Development Trust Ltd. v. Salisbury House Estate Ltd. at page 52 of that report and observed at page 51 as follows :'The income derived by the company from shops

Ashanullah Khan Bahadur Vs. Trilochan Bagchi and anr.

Court : Kolkata

Subject : Civil

Reported in : (1886)ILR13Cal197

and restore the decree of the Munsif against him with costs. Road Cess Act (Beng. Act IX of 1880), Sections 52, 53 - Evidence Act, Section 114--Presumption. - … prepared by the Collector, because it was not shown that any notice under Section 52 of the Road Cess Act had been duly issued. The appeal as against him must therefore be dismissed with costs.6. As regards the