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imrit Chamar Vs. Sridhar Panday and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 13Ind.Cas.120

been argued that the Road Cess Return is not admissible in evidence under Section 95 of the Bengal Cess Act, 1880. That section, however, has no application to the circumstances of the present case. The maker of the document … The case is, therefore, completely covered by the decisions in the cases of Ningawa v. Bharmappa 23 B. 63; Abdul Aziz Molla v. Ebrnhim Molla 31 C. 965 and Burha Mandari v. Megh Nath 2 C.L.J. 4n.

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 … in character to Attorney General v. Exeter Corporation (1911) 80 L.J. K.B. 636. The maxim appealed to is 'generalia specialibus non derogant' and the fallacy

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. … nearer in character to Attorney General v. Exeter Corporation (1911) 80 L.J.K.B. 636. The maxim appealed to is 'generalia specialibus non derogant and the fallacy

Mahabir Pershad Singh and anr. Vs. Ram NaraIn Koer and ors. and

Court : Kolkata

Subject : CivilProperty

Reported in : (1886)ILR13Cal208

attachment by order of a judicial authority because a certificate proceeding for the recovery of arrears of road cess had been taken, and a certificate had been made, and a notice as prescribed by Section 10, Bengal … and a notice as prescribed by Section 10, Bengal Act VII of 1880 had been issued, and, as contended for by the plaintiffs, served.7. We … case of Amirunnessa Khatoon v. The Secretary of State I.L.R. 10 Cal. 63 heard before Garth, C.J., and Macpherson, J., it was held that it … point therefore fails.4. The next point relates to a contention based on Section 5 of the Revenue gale Act (XI of 1859). Section 5 says that no estate and no share or interest in an estate shall

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 … the Governor made in Privy Council. By Clause 63, the special taxes due by the inhabitants or … 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 … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954

Vidyapurna Thirthaswami Vs. Uggannu

Court : Chennai

Subject : TenancyProperty

Reported in : (1911)ILR34Mad231

current coin from 1292 (fasli) together with abwab, such as, selami for Dasserah and Holi, Purkha, Sair, Road cess, Public works cess, etc., all of which are included in that very sum of Rs. 1,585.' The High … who is the pattadar in exhibit B and therefore the 'landholder' under Section 1 of the Revenue Recovery Act II of 1864, and bound to pay the revenue to Government under Section 3 of the Act, as … of which are as follows:Forty-six field plots of the seed area of 63/4 mudis, total bail, majal, bettu of the total seed area of 10

Monmotha Nath Mitter and ors. Vs. Anath Bundhu Pal and anr.

Court : Kolkata

Subject : Land Acquisition

Reported in : 61Ind.Cas.469

was proved from 1295 it was not adverse. Plot No. 49 is also mentioned in the thoka of 1880 but as it is included in the Cess Return, the possession was not adverse.37. We must accordingly hold … held by Ramjan under the Zemindar, and is evidence against the defendant under Section 95 of the Road Cess Act. The lands entered in the Return prima facie were held by Ramjan as tenant under the Zemindar, and, … be dismissed. With respect to the remaining plots, viz., Nos. 58 to 63, the only evidence relied upon is the deposition of Dwijapada Mookerjee (Book

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 … to take out a license on payment of a fee of Rs. 630/- and that this must be obtained within a fortnight. On 21-2-1956 the

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 617; Coal Mines (Nationalization) Act, 1973 - Sections 2, 3, 3(1), 4, 4(2), 5, 5(1), 5(2), 6, 10(1), 11, 11(1), 11(2), 64, 64(4), 68 and 69; Coal Bearing Areas (Acquisition and Development) Act, 1957 - Sections 2, 3(1), 9, 9(1), 10, 10 (1), 10(2), 11, 11(1) and 11(2); Land Acquisition Act; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 5(1), 7(2), 13 and 18; Mines and Minerals (Regulation and Development) Rules; Mines and Minerals (Regulation and Development) Act, 1948; International Airports Authority Act, 1971 - Sections 12, 12 (1), 12(3), 21 to 24 , 31, 33 and 34; Madhya Pradesh Municipalities Act, 1961 - Sections 123, 124 and 127A(2); Madhya Pradesh Municipal Corporation Act. 1956 - Sections 136; Madhya Pradesh Panchayats

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

legislature.(C) In State of West Bengal v. Kesoram Industries Ltd. (supra) facts show that the constitutionality of the Cess Act, 1880, West Bengal Primary Education Act, 1973, West Bengal Rural Development and Production Act, 1976 as amended by the … in Entries 83 to 92B in List I and Entries 45 to 63 in List II. List III, the Concurrent List, does not provide for … and it is Central Government Undertaking in public sector as also the Government Company within the meaning of Section 617 of Companies Act. It is having coal mines in western part of the nation including State of

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

allowable expenditure under Section 10(2)(xv) of the said Act ?'55. The 'cess' levied under the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930, was found to be related to profits and hence