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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 … amounts payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under Section 10 of the Income-tax Act, 1922, hereinafter referred to as the 'Act', in the computation of its profits.

Thakur Singh Vs. Ram Baran Singh and ors.

Court : Supreme Court of India

Subject : Property

Acts : Transfer of Property Act - Sections 76, 77 and 83

Reported in : AIR1973SC45; (1972)2SCC740; [1973]1SCR1016; 1973(5)LC262(SC)

the amount for which the mortgagor under the terms of the mortgage was liable.14. Section 4 of the Cess Act, 1880 defines 'annual value of land' to mean the total rent which is payable or, if no rent is … Ijara bond dated 21 April, 1920 in favour of Ram Baran Singh for Rs. 2.300/-. Title Suit No. 55 of 1950 was filed by the appellant with respect to another Ijara bond dated 21 April, 1920 in

Vasant Chemicals Ltd. Vs. Hyderabad Metropolitan Water Supply and Sewe ...

Court : Supreme Court of India

Subject : Land Acquisition

holding that the levy of sewerage cess levied on the appellant by the respondent-Board is in accordance with Section 55 of the Hyderabad Metropolitan Water Supply and 1 Sewerage Act, 1989 (HMWS&S Act) and Clause 16 of the

PulIn Chandra Roy Vs. Akbar Hossein

Court : Kolkata

Subject : Civil

Reported in : (1894)ILR21Cal350

of the year 1889 was in arrears in respect of the road cess assessed thereon to the amount of a sum of Rs. 41. On … be void as against all claims enforceable under the attachment.] Public Demands Recovery Act (Bengal Act VII of 1880), Section 2 - Bengal Act VII of 1868, Section 8--Certificate of sale--Evidence of sufficiency of service of notice of … sale proceeds of the Collectorate sale as distinguished from the surplus sale proceeds, the vendor being liable, under Section 55 of the Transfer of Property Act, to pay all public charges accrued due in respect of the property

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

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … was promulgated, the provisions of the 1920 Act were incorporated in Sections 55 to 58 in Chapter IX of that Act. In these sections, super-tax … A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee, a tea company with the name

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

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

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 … form. Section 53 provides for objections to the valuation by the holders of rent-free lands. Sections 54 and 55 provide for the issue of notices in certain cases by the holder of the estate or tenure in

Kamal Krishna Kundu Chowdhury Vs. Kumar Sarat Kumar Roy Bahadur and an ...

Court : Kolkata

Subject : Property

Reported in : AIR1938Cal145

this holding. The procedure for assessment 'of rent-free lands to cess is laid down in Ch. 4, Bengal Cess Act, 1880 (Bengal Act 9 of 1880). Section 50, with which this chapter opens, lays down that all such lands … He further maintained that there was no evidence of service of such notice in the manner indicated by Section 55. I am afraid I cannot accept his arguments. There is the finding of service of notice under Section