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Sheikh Intaz Alias Romar Bap and ors. Vs. Dina Nath De Sarkar and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal856,96Ind.Cas.72

was not a party to them. In support of his contention he relies upon Section 95 of the Cess Act (IX of 1880 B. C). Section 95 provides that 'Every return filed by or on behalf of any … party who is no party to the preparation of the return.6. The learned Vakil then relies upon Rule 57 in the Bengal Cess Manual which states as follows that 'under Section 95 of the Act no return

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 … had notice of the amount assessed upon his lands and an opportunity of objecting to that assessment.5. Omitting Section 57 as immaterial to the present case, Section 58 goes on to lay down that, if an installment of

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable property” in the Cess Act, 1880 was also not brought to its notice and had the same been done, there would not have been … specific performance 30 AIR 2001 SC 544 : MANU/SC/0773/2000 [2025] 9 S.C.R. 57 Odisha State Financial Corporation v. Vigyan Chemical Industries and Others of the … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(1) and 4(3); Transfer of Property Act - Sections 107 and 117

Reported in : AIR1957SC768; [1957]32ITR466(SC)

Nandi v. Secretary of State, 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 … or woodland, or for market gardens, nursery grounds or allotments, etc.' In 57 and 58 Vict. c. 30, s. 22, the term 'agricultural property' was … Bhagwati, J. 1. This appeal with certificate of fitness under section 66A(2) of the Indian Income-tax Act (XI of 1922) is directed against the judgment and order of the

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 … cess is changed or where the dates fixed by the Board of Revenue for payment of cesses under Section 57 of the Cess Act are altered, the holder of the estate will cause a notice in the prescribed

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

Sree Ramachandra Ginning and Oil Mills and ors. Vs. the State of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1967]19STC354(AP)

cent, on the total, and where the buyer is not a member of the Anakapalle Merchants' Association, a cess of one anna for every 15 maunds of jaggery is also collected. To the ryot, the appellant pays … before the Supreme Court the question was whether the power conferred on the Chief Controlling Revenue Authority by Section 57 of the Stamp Act to make a reference to the High Court is intended for the benefit of

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 … 10 0 85 10 0 66 0 0 55 11 0 209 10 0' 2 6 0 0 57 8 0 Nil Nil 6 0 0 57 8 09. In addition to these defendants, there were other

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, 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 … 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.

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 … that if it was held Civil Appeal Nos.4056-4064 of 1999 Etc. Page 57 of 193 that this Act contained the declaration referred to in Entry … 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 -