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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 … education cess for the last half year of 1317 B. S. together with the penalty provided for in Section 58 of the Cess Act.2. The defence of the defendants was that neither the road cess nor the education

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 … 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 … and 1999 - Rs. 40,16,606/- and Rs. 18,00,299/-, respectively - totaling Rs. 58,16,905/- to the Execution Court towards satisfaction of the decree amount of Rs.90,400/-

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 … the provisions of the 1920 Act were incorporated in Sections 55 to 58 in Chapter IX of that Act. In these sections, super-tax was levied … 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

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

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

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

Ram Das Rae and ors. Vs. Brindaban Ram

Court : Allahabad

Subject : Property

Reported in : AIR1931All113; 129Ind.Cas.719

possessed by us, together with high and low lands, water and forest produce, fruit and timber trees, artizan's cess, fish, groves, ponds, said items and all the appurtenances, to Khushi Ram, Bhagirathi Ram, brother and heir of … been satisfied out of the usufruct. This was suit No. 12S of 1880. The Court held that the transaction amounted to a mortgage, but it … are not applicable. As was observed by the Privy Council in the leading case, the T. P. Act, Section 58, defines a mortgage by conditional sale stating the already existing law and practice regarding it. The present case

Midnapore Zemindary Co. Ltd. Vs. Raja Bijoy Singh Dudhuria and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1941Cal1

May 1904, however they made an application to the Collector for excusing them from filing a separate road cess return for the lands of touzi No. 512 (Ex. 11-G-l). In that application they stated that touzi No. … C 750-83G), and (f) the judgment of Morris and Prinsep JJ. in 1880 (Ex. 12 (4) B 260).10. The second line of argument is directed … no admission had been made by the defendants either in their written statement or at the hearing : Section 58, Evidence Act. For the purpose of super-imposition copies of the relevant maps have been made in this Court

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 … free land. The defendant-respondent has refused to pay that cess and the appellants claim double the cess under Section 58 of the Act. The defendant-respondent's contention is that the Act has not been strictly complied with in that

A. Rajagopala Aiyar and ors. Vs. S. Ramachandra Aiyar

Court : Chennai

Subject : Property

Reported in : AIR1942Mad628; (1942)2MLJ406

v. Srinivasa Pillai (1907) 17 M.L.J. 444 : L.R. 34 IndAp 186 : I.L.R. 30 Mad. 426 (P.C.) Section 58 of the Transfer of Property Act sets out the requirements of an English mortgage. The mortgagor must bind … the view was taken that a provision in a mortgage deed requiring the mortgagor to pay 'rent, royalty, cesses, taxes, rates, assessments and impositions which now are or hereafter may be payable in respect of the said