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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 … Sir Byramjee Jeejeebhoy v. Province of Bombay and Ors. - A.I.R. 1940Bombay 65 (F.B.) the Provincial Government levied a tax at the rate of 5%of … 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

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

Narendra NaraIn Singh and ors. Vs. Gopi Sundari Dasya

Court : Kolkata

Subject : Land Acquisition

Reported in : 25Ind.Cas.366

land revenue and in connection with that separate account, the Collector proceeded under Section 44 of the Bengal Cess Act ( IX of 1880) to apportion half the cesses to the plaintiffs' share and half the cesses to … The estate was valued by the Collector for the purposes of road and public work cesses at Rs. 65,075 odd. 'The amount of cesses assessed upon that valuation was Rs. 3,543 odd. The parties each paid annually

Eastern Mortgage and Agency Co., Ltd., and T.C. Tweedie Vs. Muhammad F ...

Court : Kolkata

Subject : Contract

Reported in : (1925)ILR52Cal914

the fraudulent misrepresentation consisting of a representation that the 'properties were free from encumbrances, and that rents and cess due 'to superior landlords for the properties sold up to the date of the deed of sale were … It can hardly be disputed that arrears of rent which form the first charge on an estate under Section 65 of the Bengal Tenancy Act and for which the estate is Liable, to be sold, if not paid,

Eastern Mortgage and Agency Co. Ltd. and anr. Vs. Mahammed Fazlul Kari ...

Court : Kolkata

Subject : Education

Reported in : AIR1926Cal385

the fraudulent misrepresentation consisting of a representation that 'the properties were free of encumbrances, and that rents and cess due to the superior landlords for the properties sold up to the date of the deed of sale … It can hardly be disputed that arrears of rent which from the first charge on an estate under Section 65 of the Bengal Tenancy Act, and for which the estate in liable to be sold, if not paid,

J.M. Andrews Vs. Radio Engineerng Co.

Court : Karnataka

Subject : TenancyLimitation

Acts : Limitation Act, 1908 - Schedule - Article 110; Mysore House Rent Control Act, 1951 - Sections 6 (2)

Reported in : AIR1963Mys113; (1963)1MysLJ381

construction of Article 110 of the Indian Limitation Act. That was a case which arose under the Bengal Cess Act of 1880. The decision in Hurro Kumar Ghose v. Kali Krishna Thakur, ILR 17 Cal 251, turned on … of the defendant. The original rent agreed between the parties was Rs. 65/- per month for each of the premises. The plaintiff filed an application … which that rent was payable'.5. The Mysore Rent Control Act 1951 provides for making of an application under Section 4 of the Act for determination of fair rent. Section 6 (2) of the Act provides that the

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 … (approved by the Governor in council. By Clause 65, any taxpayer entered in the taxpayer's list of … 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

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 … coal dug out at values varying from Rs. 65 to Rs. 2,400, that in 1891 the negotiations … 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

Samla Collieries Ltd. Vs. Commissioner of Income-tax.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1963]50ITR117(Cal)

The point arises as follows : The road and P. W. D. cess are paid under the Bengal Cess Act, being Act IX of 1880. The relevant sections are sections 5 and 6, which run as follows :'5. … royalty-holders was concerned, that was allowable for deduction, but the amounts paid as cess were excluded because of section 10(4) of the Income-tax Act. The point arises as follows : The road and P. W. D. cess … its own statement of facts, being annexure 'A', set out at page 65 of the paper-books, it has been stated that the company carried on

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, … 11, 15, 16, 19 to 26, 48 to 53, 56, 57 and 65 to 67. Out of these, the plaintiffs could not point out plot