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Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … value of the property and thereupon determine 6% of such value to be the annual net profits thereon (Section 76). The scheme of the Bengal (Rural) Primary Education Act 1930 may next be referred to. The preamble to

Maharaja Manindra Chandra Nandi Vs. the Secretary of State for India i ...

Court : Mumbai

Subject : Property

Reported in : (1911)13BOMLR82

72, 76, 80, 81, and Schedule E--Proprietor of land--Coal-mines--Royalty--Cess on royalty--Annual net profits--Liability to pay cess--Policy of the Cess Act. ;Where the plaintiff, who was the owner of landed property leased to various parties for the working of … been assessed for 'cess' under the provisions of Bengal Act IX of 1880, in respect of the royalty received or receivable by him from coal-mines … the mine, This conclusion is enforced by an examination of the provisions of Sections 76, 80, and 81. Section 76, which provides for the valuation of property assessable under Chapter V where the annual net profits cannot be

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), … during the course of the arguments were Sections 72, 72A, 73 to 76 and these run in these terms : '72. Notice to return profits.

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

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

allowable expenditure under Section 10(2)(xv) of the said Act ?'55. The 'cess' levied under the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930, was found to be related to profits and hence … the instance of the assessee, referred to us by the Income-tax Appellate Tribunal, Cochin Bench ' Whether Rs. 76,777 being the surtax liability is to be allowed as a deduction in computing the total income of the

Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … of cesses on mines, railways and other immovable property. Sections 72, 75, 76 and 79 thereunder are set out below :'72. On the commencement of … BANERJEE J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year involved is the year 1955-56, the corresponding

Thakur Singh Vs. Ram Baran Singh and ors.

Court : Supreme Court of India

Subject : Property

Acts : Transfer of Property Act - Sections 76, 77 and 83

Reported in : AIR1973SC45; (1972)2SCC740; [1973]1SCR1016; 1973(5)LC262(SC)

the amount for which the mortgagor under the terms of the mortgage was liable.14. Section 4 of the Cess Act, 1880 defines 'annual value of land' to mean the total rent which is payable or, if no rent is … That is Section 77 of the Transfer of Property Act. The provisions as to accounts contained in Section 76(g) of the Transfer of Property Act are excluded in cases where Section 77 of the Transfer of Property

Indian Iron and Steel Co. Ltd. Vs. Commissioner of Income-tax West Ben ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]68ITR561(Cal)

be said to have made any profit from the mines, within the meaning of section 6 of the Cess Act, 1880. The objection did not appeal to the Cess Deputy Collector. The assessee appealed against the order of the … guess. Where, however, the average even is not available, the Collector is to proceed under section 75 and 76 according to his best judgment, which, however, is not subjective or arbitrary but has to be objectively arrived,

Smith Kline and French (India) Ltd. and ors. Vs. Commissioner of Incom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Companies Profits Surtax Act, 1964 - Sections 2(5), 4 and 15

Reported in : 1996IVAD(SC)22; (1996)132CTR(SC)500; [1996]219ITR581(SC); JT1996(4)SC231; 1996(1)KLT769(SC); 1996(3)SCALE562; (1996)8SCC579; [1996]Supp1SCR385

question therein was whether the amount payable as (i) road and public works cess levied under the Bengal Cess Act, 1880 and (ii) the education cess levied under the Bengal (Rural) Primary Education Act, 1930 fall within the mischief … the Kerala High Court : [1986]159ITR431(Ker) . The following question was stated by the Income-Tax Appellate Tribunal under Section 256(1) of the Income-Tax Act for the consideration of the Kerala High Court:(1) Whether Rs. 76,777 being the

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee, a tea company with the name