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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 … being out of the way, it is clear, and it is not disputed, that under the terms of Section 56 of the Act, the notice required by Section 54 not having been published by the plaintiff, the defendants

Gopal Chunder Sircar Vs. Adhiraj Aftab Chand Mahatab

Court : Kolkata

Subject : Property

Reported in : (1884)ILR10Cal743

further differed from the first Court as to the construction to be put upon the words of the Cess Act, Section 56, Bengal Act IX of 1880. The Munsif held that it was quite enough for the defendant … The appeal is dismissed with costs. Cesses, Liability for - Debutter land--'Owner and holder '--Bengal Act IX of 1880, Section 56. -

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.

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 … will cause a notice in the prescribed form to be published in the places mentioned in Section 54. Section 56 then provides that if such a notice under Section 54 is not published cesses cannot be recovered. In

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 … bond dated 21 April, 1920 in favour of Inder Singh for Rs. 1293-12-0. The third Title Suit No. 56 of 1950 was filed by the appellant with respect to the third Ijara bond dated 21 April, 1920

Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … BANERJEE J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year involved is the year 1955-56, the corresponding

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 … changed or whenever the date fixed by the Board of Revenue for payment of the cesses is changed. Section 56 enacts:After publication of the extracts from the roll as provided in Section 52, and, in cases in which

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 … under Section 62 of the Act. On appeal by the defendants the District Judge has held that under Section 56 the plaintiffs are not entitled to recover the cesses at all.3. It is contended before us that the

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Subject : Other Taxes

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

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company is the owner of a colliery situate at Ghusick, … leave directed against the judgment of the Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

State (1907) 34 Cal. 251, royalties from a coal mine were held liable both to cess under the Cess Act, 1880, and to income-tax under the Act of 1886, but it was said that,it may be conceded that Courts … Rankin, J.1. This is a Reference made by the Commissioner of Income-Tax, Assam, under Section 66, Sub-section (2) of the Indian Income-Tax Act (XI of 1922) for the opinion of the Court. The