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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 … provisions of Section 58 relating to the levy of double cesses in case of default shall be applicable. Section 61 says that those provisions shall be applicable to every amount which, as provided in Section 56, may become

The Corporation of Calcutta and ors. Vs. Sarat Chandra Ghatak and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 110(2), 199(2), 245, 265 and 277; ;Calcutta Municipal Act, 1951 - Sections 233 and 229

Reported in : AIR1959Cal704

agency to impose a rate not exceeding the ceiling rate. Instances of such legislation are furnished by the Cess Act, 1880 (Bengal Act IX of 1880), Sections 6, 38 and 39; Calcutta Municipal Act, (West; Bengal Act XXXIII of … display of such advertisements on payment of money in accordance with the rules made by the Corporation under Section 229 of the Calcutta Municipal Act, 1951. The owners of the Purna Theatre having refused to take out … See Corpus Juris, edited by W Mack and W. B. Hale Vol. LXI (1933) Article 673 pp. 551-2. The legislature cannot delegate its powers to

Commissioner of Income-tax, West Bengal Vs. Nawn Estates Private Ltd.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]70ITR784(Cal)

the assessee claimed to deduct under section 12(2) of the Income-tax Act, forest cess levied under the Bengal Cess Act, 1880, as applicable to Bihar, on income from forest produce which was assessed as 'income from other sources'. The … relied on the Commissioner of Income-tax v. Scindia Steam Navigation Co. Ltd., where the Supreme Court at page 612 observes :'All that section 66(1) requires is that the question of law which is referred to the court

South India Corporation (P) Ltd. Vs. Deputy Commercial Tax Officer and

Court : Sales Tax Tribunal STT Tamil Nadu

Subject : Sales Tax

Reported in : (2000)119STC145Tribunal

(Dehri Rohtas Light Railway Company Limited v. District Board, Bhojpur); In this case certain demands under the Bengal Cess Act, 1880 from the party based on a judgment of the Calcutta High Court reported in the year 1979 in … in State of Tamil Nadu v. East Coast Constructions and Industries [1986] 61 STC 337, that the purchase of such construction materials and used in … of such construction materials and used in the construction of a building, will not attract purchase tax under Section 7-A(1) of the Tamil Nadu General Sales Tax Act. The petitioners became aware of the said decision only

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

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … vested in the State of Bihar. By Act 2 of 1961 the Land Reforms Act was amended and Section 2B was substituted whereby certain industrial undertakings including petitioner company were exempted from the operation of the Bihar … the learned counsel interest was to be calculated at the rate of 61/4% with effect from 1-1-1956 to 1981 and at the rate of 12%

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

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

Court : Chennai

Subject : Civil

Reported in : (1913)24MLJ365

could not be compelled by law to pay any cess. See Madras section of the Report page 164 Section 61. In a few others the peshcush was simply an equivalent for the military services formerly rendered by them … 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 … 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

G. Satyanaray Vs. the Government of Andhra Pradesh,represe

Court : Andhra Pradesh

Subject : Land Acquisition

dry and wet separately. Section-II shows the assessment on these lands, deducting remissions and adding miscellaneous revenue, land cess, village service and special funds. No.11 Account: It is the form of patta granted to each ryot. Register … settlement was reduced to 15 years only. In five years period upto 1880, 94,61,328 acres were surveyed. Classification operations were completed in respect of 50,29,863 … to the extent of Ac.5-59 cents under the provisions of the A.P. Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (for short the 1973 Act) vide C.C.No.93/75/HUP and compensation was paid to the declarant on 10-3- 1978

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 … Promode Chandra Roy v. Binayakdas Acharjya 752 Ind. Cas. 201 : 27 C.W.N. 518 : A.I.R. 1923 Cal. 611. In this decision there is the following passage, 'Now so far as the road cess returns are concerned,

Umachurn Bag and anr. Vs. Ajadannissa Bibee ors.

Court : Kolkata

Subject : Property

Reported in : (1885)ILR12Cal430

here to point out, what is known to everybody that, according to the general scheme of the Road Cess Act, the owner of an estate pays for everything within the ambit of the estate, and recovers their share … law is in force, that is to say, these matters are now governed by Bengal Act IX of 1880, and the amending Act of the Government of India (X of 1881). In saying this I desire to … a part of a tenure or estate, they are specially dealt with. Section 3 says that 'tenure includes every interest in land, whether rent-paying or … by striking out of it the words, 'with the exception of the 61/2-annas share of mouzah Sonamukhi.'14. The plaintiffs will have costs in all the