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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

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

Court : Patna

Subject : Civil

were analysed in detail by Ranganathan, J while examining the Constitutional validity of Orissa Cess Act, 1962, Bengal Cess Act, 1880 and M.P. Kardhan Adhiniyam, 1982. The levy of cess in the aforesaid legislations was similar to the levy … pith and substance under entry 23 list II and not under entry 68 list II of the Constitution although it incidentally affects the land. It … group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to

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 … from the date the Special Area Development Authority undertakes the functions under Clause (v) or Clause (vi) of Section 68 cease to exercise the powers and perform the functions and duties which the Special Area Development Authority is

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 … 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

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

Sudhansu Sekhor Banerjee Vs. Rai Kiron Chandra Roy Bahadur and ors.

Court : Kolkata

Subject : PropertyTenancy

Reported in : AIR1936Cal695,166Ind.Cas.144

are admittedly nishkar or rent free lands. Notices were issued in due course under Sub-section 14 and 16, Cess Act (Bengal Act 9 of 1880). After the issue of the notices under Section 16 of the Act, the … under Section 66 or in respect of whose land an order has been made by the Collector under Section 68, shall be liable to have the land to which such notice or order refers included in any return

Steel Authority of India Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Other Taxes

Acts : Bengal Cess Act, 1880; Central Act - Sections 9; Cess and other Taxes on Minerals (Validation) Ordinance, 1992

Reported in : [2006(2)JCR327(Jhr)]

narrated hereunder.The then State of Bihar was charging cess on royalty in purported exercise of authority under Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinance and Notifications were issued from time to … such a cess on royalty being a tax on royalty, was beyond the competence of State Legislature because Section 9 of the Central Act covers the field. The Judgment of the Supreme Court in India Cement Ltd. … upheld. A writ petition was also preferred by petitioner being C.W.J.C. No. 68 of 1993(R) before the Ranchi Bench of the Patna High Court for

Ritendrakanto Lahiri Chaudhury and anr. Vs. Dhirendrakanto Lahiri Chau ...

Court : Kolkata

Subject : PropertyLimitation

Reported in : AIR1943Cal193

application also added a prayer for apportionment of the cess under Section 44, Cess Act, (Act 9 of 1880). On this application the separate account Case No. 172 of 1936-37 was started. The plaintiff did not appear … extent of the plaintiff's liability to the cess and the apportionment thereof by the Collector under Section 44, Cess Act, in respect of touzi No. 5254 of the Mymensingh Collectorate. The plaintiff and the defendants 1 and 2 … so that the cess in respect of these lands increased from Rs. 68-10-0 to Rs. 637.15-0. On this re-assessment the cess payable in respect of

Narayan Behera and ors. Vs. Ch. Narasing Charan Mohapatra and anr.

Court : Orissa

Subject : Trusts and Societies

Acts : Hindu Law; Tenancy Law; Orissa Tenancy Act, 1913 - Sections 3(16), 3(23) and 74; Bengal Cess Act, 1880 - Sections 47

Reported in : AIR1951Ori60; 16(1950)CLT220

Dasgupta appearing foe the plaintiff-respondent relied upon certain provisions of the Cess Act (Bengal Act ix [91 of 1880) and certain other provisions of the Orissa Tenancy Act of 1913, and contended that; 'cess' is rent within … of the Touzi to which this Lakhraj land, was attached for purposes of road-cess Under Section 85, Bengal Cess Act. The Lakhrajdar, defendant 1 fell into arrears with reference to road-cess for the year 1940.41. Under Schedule 7

Jageshwar Singh Vs. Rajani Kant Nag and ors.

Court : Kolkata

Subject : Tenancy

Reported in : (1893)ILR20Cal254

in any one of them will govern the others. They have been laid for the recovery of road cess and public works cess, and are each of small value. The question raised for our decision is whether … costs. Second Appeal - Bengal Tenancy Act (Act VIII of 1887), Section 153--Cesses, Suit for--Bengal Act IX of 1880, Section 47--Appeal in cases under Rs. 100--Meaning of 'rent'. - … appeal lies.3. No doubt the Act declares that in Sections 53 to 68, both inclusive, and in Sections 72 to 75, both inclusive, 'rent' includes