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Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … ORDERAjit K. Sengupta, J.1. This appeal is from an order dated 7th May, 1992 vacating an earlier order dated 10th December, 1 991 ofstay of recovery of cess on coal

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

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … the operation of the Act. However, Section 2B was repealed in the year 1972 with retrospective effect and Section 7 D and Section 7E were inserted in the Bihar Land Reforms Act by Act 5 of 1972 wherein

A.C. Paul Agricultural Co. Pvt. Ltd. and ors. Vs. State of West Bengal ...

Court : Kolkata

Subject : ConstitutionCivil

Reported in : 1984(3)ECC200

all immovable properties on which road and public works cess are assessed according to the provisions of the Cess Act, 1880, shall be liable to pay rural employment cess. After Section 4(1) was amended by Section 7 of the

Municipal Corporation of City Vs. Union of India (Uoi)

Court : Gujarat

Subject : EnvironmentCivil

Acts : Constitution of India

Reported in : (2000)2GLR269

Rules, 1976 are inconsistent with the provisions of Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 and therefore inoperative and void. The petitioner Corporation has challenged the order dated 31st December, 1985 passed … of the Supreme Court in BUDHAN SINGH v. BABI BUX AND ANOTHER reported in AIR 1970 Supreme Court 1880 in which it was held that justice and reason constitute the great general legislative intent in every piece

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6 and 72

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company is the owner of a colliery situate at Ghusick, … leave directed against the judgment of the Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company … Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2.

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 … Orissa Cess Act, 1962, provides for assessment of cess on the annual valuation of land (as defined in Section 7) @ 25% turn of the annual value of the land. Under Section 6, Cess was payable by a

Sadhusaran Singh and anr. Vs. Panchdeo Lal and ors.

Court : Kolkata

Subject : PropertyCivil

Reported in : (1887)ILR14Cal1

of certain public demands, but Section 1 says that this Act may be called (The Public Demands Recovery Act, 1880). It seems to us that by the words 'any law for the time being in force for the … in any Act or Regulation that we are aware of by which a demand for road and public cesses is realizable in the same manner as arrears of revenue are realizable. But it is not necessary for … decided by this Court in Hem Lotto v. Sreedhone Borooa 3 C. 771.6. Having disposed of this, preliminary ground, we shall now deal with the

Dr. KasiruddIn Talukdar Vs. Dr. MafizuddIn Ahmed and ors.

Court : Kolkata

Subject : Election

Reported in : AIR1936Cal295,165Ind.Cas.354

immediately preceding the election has paid a sum of not less than one rupee as cess under the Cess Act, 1880, in respect of lands situated wholly or in part in suchUnion or who during the year immediately preceding … So that rules have, in fact, been framed laying down the qualifications of members of the District Board. Section 7,. Village Self-Government Act, lays down the qualifications of voters and members of the Union Board:Every male person of

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 … 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 … Appeal Nos. 3518-3519 and 5149-54 of 1992, 1532-1533 and 2350 of 1993and 7614 of 1994 and C.A. Nos. 297, 298 and 299 of 2004 (Arising

District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … dated 10.5.1995. Before the High Court, the validity of the Ordinance No. 7 of 1992 as well as Cess Validation Act 16 of 1992 had … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to the