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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

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 … that State was not bound by the unregistered agreement dated August 7, 1953. The company instituted suit No. 60 of 1968 before the court of III Additional Sub Judge, Sasaram, to enforce the agreement and to restrain

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 … intimating therein that State was not bound by the unregistered agreement dated 7.8.1953. The company instituted suit No. 60 of 1968 before the court of Third Additional Sub Judge, Sasaram, to enforce the agreement and to restrain

isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … 102 of 1920 decided by the Patna High Court In the matter of Raja Jyoti Prasad Singh Deo 60 Ind. Cas. 357 : (1921) Pat. 81 : 6 P.L.J. 62 : 2 P.L.T. 188, and In the

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 … Local Board asked the appellant to take out a licence andpay Rs. 600/-, later Rs. 700/-, by way of licence fee for holding themarket. It

Saraswati Dasi Vs. Monindra Nath Mookerji

Court : Kolkata

Subject : Civil

Reported in : (1891)ILR18Cal125

sale of a taluk of hers, which was sold on the 29th November 1886 for arrears of road cess, amounting to Rs. 2-14, and which taluk was purchased by the defendant. She alleges that she received no … She alleges that she received no notice of the filing of the certificate under the Public Demands Recovery Act in the office of the Collector, as required by Section 10, Bengal Act VII of 1880; that the … inadequate price; and that the sale was confirmed before the expiry of 60 days from the date of sale, as required by Section 27, Act

Chalho Singh and ors. Vs. Jharo Singh and ors.

Court : Kolkata

Subject : Civil

Reported in : 18Ind.Cas.61

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880, is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … v. Mukta Sundari Dassi 11 0. 588 and In re Whiteley and Roberts' Arbitration (1891) 1 Ch. 558; 60 L.J. Ch. 149. In the case first mention ed, reliance was placed by Sir Richard Garth, C.J., upon

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 … lands was limited to those whose land was worth less than Rs. 600 per annum (Section 130). This Act was for five years only, and

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 … 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 sections, which

The Secretary of State for Indian in Council by the Collector of Ganja ...

Court : Chennai

Subject : Civil

Reported in : (1913)24MLJ365

same conclusion. In no estate from the time the permanent Sanad was granted, up to 1865 when the Cess Act was passed is it the fact that the Government ever increased the land revenue--there was no law entitling … to assets-Ami, for instance, a Jaghir of ancient days. It was a complaint of the Farnine Commission in 1880 that, receiving substantial benefit from Government works, the proprietor declined to contribute and could not be compelled by … of rights to water which will be noticed later.-See paragraphs 58 and 60 of the Instructions issued to Collectors as to Permanent Settlement of lands, … decision in that case. The learned Judges therein pointed out that under Section 2 of Act III of 1905, subject to easement and natural and