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Dr. KasiruddIn Talukdar Vs. Dr. MafizuddIn Ahmed and ors.

Court : Kolkata

Subject : Election

Reported in : AIR1936Cal295,165Ind.Cas.354

immediately preceding the election has paid a sum of not less than one rupee as cess under the Cess Act, 1880, in respect of lands situated wholly or in part in suchUnion or who during the year immediately preceding … a member of the Local Board if duly elected thereto. Under Rule 59 of the Election Rules under the Local Self-Government Act, the only persons … a voter of the Local Board the plaintiff was entitled to challenge the election of defendant 11. Under Section 138-A, Bengal Local Self-Government Act, it would be lawful for the Local Government to make rules consistent with

Commissioner of Income-tax Vs. Orissa Cement Ltd. (No. 2)

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 35(1), 35(2) and 80I

Reported in : [2002]254ITR412(Delhi)

the apex court, although it was interpreting the provisions of sections 5, 6 and 72 of the Bengal Cess Act, 1880, observed (page 134):'In other words, is it the position that if there is loss of that identity the … the following terms, have been referred by the Income-tax Appellate Tribunal for the opinion of this court, under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act') :'1. Whether, on the facts and in the … of an assessed. It is on account of this situation that Section 59(2) of the Income-tax Act provides for rules being made for prescribing the

Indian Iron and Steel Co. Ltd. Vs. Commissioner of Income-tax West Ben ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]68ITR561(Cal)

be said to have made any profit from the mines, within the meaning of section 6 of the Cess Act, 1880. The objection did not appeal to the Cess Deputy Collector. The assessee appealed against the order of the … by the assessee under the Cess Act (Bengal Act IX of 1880, as amended in Bihar), at Rs. 59,222 and Rs. 1,62,540, respectively. The imposition of this cess was objected to by the assessee, inter alia, on

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

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 … provided always that he has paid to the Collector the cesses due from him under Section 51. Sections 59 and 60 relate to supplementary returns, and are not material in the present case. Then come two important

The Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … the tax was imposed for the purpose of the municipality. In dealing with and rejecting, an argument that Section 59(1)(xi) of the Bombay District Municipalities Act, 1901 which authorised the Municipality to raise any other tax as aforesaid

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 … dictionaries oft-cited in courts of law.Words and Phrases, Permanent Edition (Vol.37A, page 597)-    ""Royalty" is the share of the produce reserved to owner for    permitting

Tata Iron and Steel Co. Ltd. Vs. the State of Bihar

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 2(2), 5, 6, 72, 72A, 73 to 76, 98 and 99; Bihar Cess (Amendment) Act, 1880; Constitution of India - Articles 133, 226 and 227; Excess Profits Tax Act, 1940; Indian Income-tax Act, 1922 - Sections 2(1), 4(3), 10, 23(1) and 59(2)

Reported in : AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199

relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), hereinafter referred to as the Act. These provisions whose … sets of appeals raise a common point relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), … & Steel Co. Ltd., which is the appellant in Civil Appeals Nos. 590 & 591 of 1961, holds mining concessions for iron and manganese ore

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 … and invalid. See Secretary of State v. Fahamidannessa Begum (1889) 17 Cal. 590, Maharaja Jagadindra Nath Roy v. Secretary of State (1902) 30 Cal. 291,

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