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Raja Satya Niranjan Chakra Barty and ors. Vs. Abrahim Mandal and ors.

Court : Kolkata

Subject : Tenancy

Reported in : AIR1926Cal1069,95Ind.Cas.843

them.2. The result is that the appeals fail and are dismissed.Panton, J.3. I agree. Cess Act (IX of 1880), Section 64 A - Execution--Procedure--Limitation. -

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 … Code read with Section 117 thereof are pressed into service for this purpose. Attention is also invited to Section 64, 168 as charging sections.(C) Judgments reported at : (1999)3SCC290 Western Coalfields Ltd v. Municipal Council, Birsinghpu; : AIR1999SC1734

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

Brojanath Bose Vs. Durga Prosad Singh

Court : Kolkata

Subject : TenancyProperty

Reported in : (1907)ILR34Cal753

aside sales of some of the lands in the two mouzahs as being Digwari lands, of two Road cess returns filed in 1872 and 1898 on behalf of the landlord, describing Palwan as the Digwar of the … appointed Digwar: also on the Register of Ghatwali lands in Manbhum in 1880 to 1883, and the, survey maps of Ghatwali lands of Tasra and … to the zemindar a yearly sum of Rs. 64 in respect of those two mouzahs. On the … under that lease to the Tasra Coal Co. Ld., defendant No. 3, on whose behalf he had been acting in taking the lease. The Coal Company in accordance with the settlement subsequently dug out and raised coal … was not created before 1839.11. Referring to Clauses 4 and 13 of Section 7 of Regulation XVIII of 1805 he comes to the conclusion that

Kamal Krishna Kundu Chowdhury Vs. Kumar Sarat Kumar Roy Bahadur and an ...

Court : Kolkata

Subject : Property

Reported in : AIR1938Cal145

this holding. The procedure for assessment 'of rent-free lands to cess is laid down in Ch. 4, Bengal Cess Act, 1880 (Bengal Act 9 of 1880). Section 50, with which this chapter opens, lays down that all such lands … same manner and under the same penalties as if the same were arrears of rent due to him. Section 64-A is in these terms:All sums due to the holder of any estate or tenure under the provisions of

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

respect by the provisions of the Bengal Cess Act (Act IX of 1880). It is sufficient to refer to the provisions of Sections 4 to … State to bring in fresh legislation. The Orissa enactment with which we are now concerned is the Orissa Cess Act (Orissa Act II of 1962) as amended by Act 42 of 1976. According to the Statement of Objects … of which is to provide for the development and administration of Special Areas through Special Area Development Authorities. Section 64 of the Act of 1973, which provides for the Constitution of the special areas, lays down by Sub-section

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … Act, 1935 and also made Civil Appeal Nos.4056-4064 of 1999 Etc. Page 64 of 193 reference to Entry 54 - List I - Union List, … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -

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, … plots Nos. 1, 2, 6, 8, 13, 46, 49, 4, 58 to 64, It is contended, however, on behalf of the defendants, they do not

Ajit Kumar Ganguli Vs. Union of IndiA.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1962]46ITR104(Cal)

of 1880). An estate belonging to the respondents was sold under the certificate procedure for arrears of road cess; the respondents having failed to have the sale set aside by proceedings under the Act of 1880, filed … firm 'Messrs. H. and A.K. Ganguli' for the assessment year 1943-44 Rs. 1,62,000 and by a notice under section 29 of the Income-tax Act, dated 5th April, 1948, demanded Rs. 83,111-15-0 on account of income-tax and surcharge … court, in some instalments, so that the amount paid comes to Rs. 64,500 and a balance of Rs. 37,266-II-0 remained due. The petitioner tried to

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