Advanced Search Results

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

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 … 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 … for the time being in force as if it was rent. One of the purposes so specified is Section 74, Orissa Tenancy Act under which a landlord has a first charge. It appears to me, however, that the

Tata Iron and Steel Co. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Patna

Subject : Other Taxes

the royalty paid by the petitioner-Company to the Central Government in purported exercise of authority under the Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinances and notifications were issued from time to … as such cess on royalty being a tax on royalty was beyond the competence of State legislature, because Section 9 of the Central Act covered the field and the State legislature was denuded of its competence under … which the levy in question has been declared unconstitutional'. In paragraph No. 74 of the Judgment in Orissa Cement v. State of Orissa : [1991]2SCR105

Chalho Singh and ors. Vs. Jharo Singh and ors.

Court : Kolkata

Subject : Civil

Reported in : 18Ind.Cas.61

the decision of the Judicial Committee is an authority for the proposition that Section 95 of the Bengal Cess Act, 1880, is not exhaustive and that a road-cess return may be admissible in evidence as against persons other than … reliance was placed by Sir Richard Garth, C.J., upon a passage from Taylor on Evidence (Vol. I, Section 743) to the following effect: 'When several persons are jointly interested in the subject-matter of the suit, the general

The State of West Bengal Vs. the Indian Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 6, 72 and 102;

Reported in : 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 … a return. Section 73 prescribes the manner of submitting the return when the property lies in different districts. Section 74 provides for the submissions of the return when property is partly in and partly outside the State. Section

Tarini Charan Bhattacharjee and ors. Vs. Kedar Nath Haldar

Court : Kolkata

Subject : Tenancy Civil

Reported in : AIR1928Cal777,115Ind.Cas.593

for arrears of rent of four years 1327-1330 B.S. at Rs. 16 per annum, i.e., Rs. 64; (2) cess for four years at'8 annas per annum, i.e., Rs. 2; (3) interest on rent in arrear at 75 … This claim was made upon the basis of a kabuliat executed in 1880 by the then tenant, one Sitala Dasi in favour of the predecessor … though binding, is a stipulation for a penalty and that it is accordingly open to the Court under Section 74, Contract Act, or the principle embodied therein, to refuse to give judgment for more than a reasonable compensation

Shiba Prosad Samanta Vs. Rakhalmani Dasee

Court : Kolkata

Subject : CommercialContract

Reported in : (1914)ILR41Cal130

of the High Court in Appeal from Appellate Decree No. 920 of 1880, for it was there held that the agreement was operative, though prior … suit. But any doubt on that score has been dissipated by a consideration of the provision contained in Section 74, which vests in the zemindar wide powers of recovery of the amount to which he is entitled under … of the zemindar as follows: 'We (that is the zemindars) shall pay the Government revenue, poolbundi and dak cesses, you having nothing to do with the same.' The Embankment Acts in force at that time were XXXII … dak cesses, you having nothing to do with the same.' The Embankment Acts in force at that time were XXXII of 1855 (Government of India)

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

Court : Supreme Court of India

Subject : Other Taxes

Acts : 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)

Reported in : 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 … sets of appeals raise a common point 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), … business, and one return for the whole of such property shall suffice. 74. When a property is partly in and partly outside Bengal. - Whenever

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 … by reason of the express exemptions.37. In Barker v. Edger (1898) A.C. 748, Lord Hobhousa put the matter thus:When the Legislature has given its attention

Umed Rasul Shaha Fakir and ors. Vs. Anath Bandhu Chowdhuri (a Minor) a ...

Court : Kolkata

Subject : Other Taxes

Reported in : (1901)ILR28Cal637

calla our attention to (S. III B.) Rule 33 printed at pp. 74 and 75 of the Cess Manual, 1900 framed by the Board of … profits of the mela. They were called on by the Collector to submit a valuation roll under the Cess Act with regard to the profits of this mela and submitted it. The Collector then fixed a certain amount … land apperaining to an estate, it is to be valued under Chapter II of Bengal Act, IX of 1880, as part of the estate, to which it belongs. But when, as in some cases in the Darjeeling … impose a tax on income derived from sources other than agriculture, and Section 5 exempts from the liability to the tax incomes derived from agriculture

Secretary of State for India in Council Vs. Bhupalchandra Ray Chaudhur ...

Court : Kolkata

Subject : Land Acquisition

Reported in : 129Ind.Cas.177

regard to the terms of the kabuliyats, which were put in evidence, read with the provisions of the Cess Act (Bengal Act IX of 1880) the assessment was valid and lawful. He also contended inter alia that the … are not liable to pay cess. In order to decide the matter reference is necessary to the relevant sections of the Cess Act, and to the kabuliyats in question.7. Dealing first with the Act, the preamble makes … v. Phillips (1904) A.C. 405 : 73 L.J.P.C. 62 : 90 L.T. 741 : 20 T.L.R. 531. The following observations are pertinent to the present