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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 … namely (A) the Mines and Minerals(Regulation and Development) Act, 1948 (Act No. 53 of 1948) and (B) TheIndustries (Development and Regulation) Act, 1951 (Act No. … 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

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 … 121 : 9 M.L.T. 196 : 13 Bom. L.R. 82 : 21 M.L.J. 365 : (1911) 2 M.W.N. 53 : 38 I.A. 31 (P.C.), the Judicial Committee observed that 'both in Sections 6 and 72 (of Cess

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 … various situations as they arise The same consideration will apply to Sections 53 and 139 (c)'40. I am also of the opinion that Section 229 … 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

Mirchumal Samandas and ors. Vs. the Union of India and ors.

Court : Gujarat

Subject : Property

Acts : Displaced Persons (Compensation and Rehabilitation) Rules, 1955 - Rule 42; Displaced Persons (Compensation and Rehabilitation) Act, 1954 - Sections 14 and 36

Reported in : AIR1974Guj174

1970 SC 1298 it has been laid down, in the case of a cess payable under the Bengal Cess Act, 1880, that the mode of computation of cess is a matter for the assessing authorities except where the computation … Budhumal v. Tikamdas Gehmal, 67 Bom LR 470 = (AIR 1966 Bom 53). In that decision a Division Bench of the High Court of Bombay … suit could not be maintained. He also held that the jurisdiction of the Civil Court was barred by Section 36 of the Displaced Persons (Compensation and Rehabilitation) Act. 1954. In view of his findings on these two

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

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

Act. Bihar is governed in this respect by the provisions of the Bengal Cess Act (Act IX of 1880). It is sufficient to refer to the provisions of Sections 4 to 6, 9 and to certain notifications. … State to bring in fresh legislation. The Orissa enactment with which we are now concerned is the Orissa Cess Act (Orissa Act II of 1962) as amended by Act 42 of 1976. According to the Statement of Objects … Orissa Mining Areas Development Fund Act, 1952 (Orissa Act XXVII of 1952). Section 3 of the Act empowered the State Government to constitute mining areas … controversies that led to India Cement. Hingir Rampur Case [1961 2 S.C.R. 537] 6. As early as in 1960, this Court had to consider the

Rash Behari Mukerjee and anr. Vs. Pitambori Chowdhrani and ors.

Court : Kolkata

Subject : PropertyCivil

Reported in : (1888)ILR15Cal237

of certain rent-free land, and they claimed to recover double the amount due under Section 58 of the Cess Act (Bengal Act IX of 1880). The first Court found that, inasmuch as notice of the valuation had not … owners and holders of such lands with extracts from the valuation-roll shall be published in a prescribed form. Section 53 provides for objections to the valuation by the holders of rent-free lands. Sections 54 and 55 provide for

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

Rai Kiron Chandra Boy Bahadur and ors. Vs. Sudhansu Sekhar Banerjee an ...

Court : Kolkata

Subject : Civil

Reported in : AIR1937Cal352

on appeal in the Court of the Additional District Judge of Jessore. The claim is made under the Cess Act of 1880, which is an Act passed and designed to secure that certain public works shall be carried … certificate to that effect, and such certificate shall be conclusive proof that the publication has been duly made.8. Section 53 provides:Within a reasonable time, not exceeding 30 days after the issue of any process for the recovery of

Ashanullah Khan Bahadur Vs. Trilochan Bagchi and anr.

Court : Kolkata

Subject : Civil

Reported in : (1886)ILR13Cal197

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 … have it altered if there be reasonable grounds for such alteration. This appears to be quite clear from Section 53. That being so, it seems to us that the publication of the notice was a condition precedent to