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May 05 1960

Chiman Ram Bhatar and ors. Vs. Ganga Saha and anr.

Court : Orissa

Decided on : May-05-1960

Subject : Commercial

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 100 - Order 6, Rule 6 - Order 8, Rule 2; Partnership Act, 1932 - Sections 69; Hindu Law

Reported in : AIR1961Ori94

learned counsel relied on a decision of the Calcutta High Court in the context of Section 54, Bengal Cess Act (Bengal Act 9 of 1880) under which notice under the section is a condition precedent to pay cess; … firm at the time of the institution of the suit, the suit was not maintainable by reason of Section 69 of the Indian Partnership Act. The learned lower appellate Court also found that assuming that it was not

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Jan 05 2009

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

Court : Mumbai

Decided on : Jan-05-2009

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 … provide the Municipal services as specified in Sections 123 and 124 of the M. P. Municipalities Act, 1961. Section 69 which defines the powers of the Authority. shows that those powers are conferred inter alia, for the purpose

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Jan 29 1986

Sundaram Industries Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Jan-29-1986

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(43), 9, 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40 and 256(1)

Reported in : (1986)53CTR(Mad)51; [1986]159ITR646(Mad)

the case of Jaipuria Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural 'Primary Education Act, 1930, in relation to the coal mines which … Chandurkar, J.1. The following question has been referred to this court under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee : 'Whether, on the facts and

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Mar 31 1995

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

Court : Patna

Decided on : Mar-31-1995

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 … 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 … Authority : [1982]2SCR1 . In this case property tax imposed by Section 69-D of the M.P. Nagar Tatha Gram Nibesh Adhiniyam 1973 was impugned on

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Jan 08 1924

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Decided on : Jan-08-1924

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

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Mar 23 1925

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

Court : Kolkata

Decided on : Mar-23-1925

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 at once occurs to the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is

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Mar 23 1925

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

Court : Kolkata

Decided on : Mar-23-1925

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 at once occurs to the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is

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Mar 23 1925

The Eastern Mortgage and Agency Co., Ltd. and ors. Vs. Moulvi Mohammad ...

Court : Kolkata

Decided on : Mar-23-1925

Subject : Education

Reported in : 90Ind.Cas.851

the fraudulent misrepresentation consisting of a representation that 'the properties were free of 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 at once occurs to the mind that he may be entitled to recover under the provisions of Section 69 of the Contract Act.4. The plaint, however, does not proceed upon such simple lines. The main plank is

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Oct 29 1924

Ladhuram Manormal Marwadi Vs. Sale Mahomed Illiyas Memon

Court : Mumbai

Decided on : Oct-29-1924

Subject : Tenancy

Reported in : (1925)27BOMLR95

learned pleader for the appellant has argued that the ground upon which the Court allowed the local fund cess to be levied from the tenant in addition to the fixed rent would equally apply to a case … a different point The question there was whether the Government would be entitled to get the benefit of Section 69 of the Indian Contract Act, and the question that arises for our consideration in this appeal did not

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Aug 29 1924

Ladhuram Manormal Marwadi Vs. Sale Mahomed Illiyas Memon

Court : Mumbai

Decided on : Aug-29-1924

Subject : Property

Reported in : AIR1925Bom168

learned pleader for the appellant has argued that the ground upon which the Court allowed the local fund cess to be levied from the tenant in addition to the fixed rent would equally apply to a case … a different point. The question there was whether the Government would be entitled to get the benefit of Section 69 of the Indian Contract Act, and the question that arises for our consideration in this appeal did not

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