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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 … far as it concerned the claim for recovery of road cess inasmuch as the service of notice under Section 54 of the Cess Act was not proved. The claim for recovery of education cess was however decreed. The

Baranashibasi Mukerjee and ors. Vs. Hari Krishna Shaha and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1919Cal523(1),44Ind.Cas.32

now concerned is the plea taken by the defendants that the notice required by Section 54 of the Cess Act (Bengal Act IX of 1880) has not been published by the plaintiffs. In the Court of Appeal below

Maharaja Bir Bikram Kishore Vs. Munshi Tafazzal, HusseIn and ors.

Court : Kolkata

Subject : Other Taxes

Reported in : AIR1933Cal632

Collector under the provisions of the Bengal Cess Act, Act 9 of 1880. The Maharaja had in pursuance of those provisions paid cesses to the … the plaintiff had not caused a service of notice in each mouza as contemplated by the provisions of Section 54, Cess Act. The Munsif accordingly refused to allow them to take the plea at the time of the … Tipperah but since 1913 these Niskar lands having been affiliated to his zamindari under the provisions of the Cess Act the Maharaja had been paying cesses to the Collector and realizing cesses from the defendants. The cesses were

Chiman Ram Bhatar and ors. Vs. Ganga Saha and anr.

Court : Orissa

Subject : Commercial

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 100 - Order 6, Rule 6 - Order 8, Rule 2; Partnership Act, 1932 - Sections 69; Hindu Law

Reported in : AIR1961Ori94

learned counsel relied on a decision of the Calcutta High Court in the context of Section 54, Bengal Cess Act (Bengal Act 9 of 1880) under which notice under the section is a condition precedent to pay cess;

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 … this Court, raise a fewquestions of constitutional significance centering around Entries 52, 54and 97 in List I and Entries 23, 49, 50 and 66 in

Tata Iron and Steel Co. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Patna

Subject : Other Taxes

the royalty paid by the petitioner-Company to the Central Government in purported exercise of authority under the Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinances and notifications were issued from time to … or whether it was with respect to matters of List I, Entry 54 or List II, Entry 18 or 49. In the Cess Act the … as such cess on royalty being a tax on royalty was beyond the competence of State legislature, because Section 9 of the Central Act covered the field and the State legislature was denuded of its competence under

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

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 … Development Act,' 1957, the entire field of mines and minerals were occupied by Parliament by reason of Entry 54 of List I of the Seventh Schedule to the Constitution.25. We propose to refer to some of the

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. 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 … Jharia, Katras and Nawagar Parganas in the then district of Manbhum and portion of the district of Hazaribagh.7. Section 54 of the aforesaid Act provides for levy of tonnage cess on the annual despatches of coal and coke

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