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Tata Iron and Steel Co. Ltd. Vs. the State of Bihar
Supreme Court of India
Sep-24-1962
Other Taxes
Bengal Cess Act, 1880 - Sections 2(2), 5, 6, 72, 72A, 73 to 76, 98 and 99; Bihar Cess (Amendment) Act, 1880; Constitution of India - Articles 133, 226 and 227; Excess Profits Tax Act, 1940; Indian Income-tax Act, 1922 - Sections 2(1), 4(3), 10, 23(1) and 59(2)
AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199
relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), hereinafter referred to as the Act. These provisions whose … The Collector may in his discretion extend the time allowed for lodging any return referred to in this section. 72A. Penalty for omitting to make a return. - (1) Any owner, chief agent, manager or occupier who, without
Tag this Judgment! AI Brief & AskThe State of West Bengal Vs. the Indian Iron and Steel Co. Ltd.
Supreme Court of India
Apr-16-1970
Other Taxes
Bengal Cess Act, 1880 - Sections 6, 72 and 102;
AIR1970SC1298; (1970)2SCC39; [1971]1SCR275
1948-49, the respondent company lodged a return before the Collector of Burdwan under Section 72 of the Bengal Cess Act of 1880 (to be hereinafter referred to as the Act). Therein the company valued the coal supplied by … accounts have been made up.Such Collector may in his discretion extend the time allowed for lodging such return.7. Section 72A prescribes the penalty for omitting to lodge a return. Section 73 prescribes the manner of submitting the return
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