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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 … force on the 1st day of April, 1992,(Section 2.)2. In the West Bengal Primary Education Act, 1973,--(1) in Section 78 for Sub-section (2), the following sub-section shall besubstituted:(2) The education cess shall be levied annually--(a) in respect of

Rajgaon Stone Co. Pvt. Ltd. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Other TaxesConstitution

Acts : Constitution of India, 1950 - Article 226;; Mines and Minerals (Regulation and Development) Act, 1957 - Section 2;; Cess Act, 1880 - Sections 78 and 80

Reported in : (2001)2CALLT474(HC)

this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis of the despatch of the property being 'stones' … A. Lala, J.1. In this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis

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 … by the said Amendment Act are as follows:'2. In the West Bengal Primary Education Act, 1973,- (1) in section 78 for sub-sec. (2), the following sub-section shall be substituted - (2) The education cess shall be levied annually

Mirchumal Samandas and ors. Vs. the Union of India and ors.

Court : Gujarat

Subject : Property

Acts : Displaced Persons (Compensation and Rehabilitation) Rules, 1955 - Rule 42; Displaced Persons (Compensation and Rehabilitation) Act, 1954 - Sections 14 and 36

Reported in : AIR1974Guj174

1970 SC 1298 it has been laid down, in the case of a cess payable under the Bengal Cess Act, 1880, that the mode of computation of cess is a matter for the assessing authorities except where the computation … or not.29. In Dhulabhai v. State of Madhya Pradesh, AIR 1969 SC 78 seven tests have been laid down to determine whether an act of … suit could not be maintained. He also held that the jurisdiction of the Civil Court was barred by Section 36 of the Displaced Persons (Compensation and Rehabilitation) Act. 1954. In view of his findings on these two

Girish Chandra Singha and anr. Vs. Mohammad Rausan Mian and ors.

Court : Kolkata

Subject : Tenancy

Reported in : AIR1933Cal66

by the plaintiffs some years previously and that as a consequence no suit would lie under Section 20, Cess Act (Bengal 9 of 1880).2. The plaintiffs filed a cross-objection as to jotes ka and uma which was dismissed, … by the subsequent filing of the supplementary Return. In support of this view an analogy was taken from Section 78, Registration Act, and in conjunction therewith reference was made to the case of Abdul Khan v. Metier Ali

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

Court : Mumbai

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 … lessee for successive years for the payment of land cess under Sections 78 and 79 of the Madras District Boards Act, 1920. Those demands were … and it is Central Government Undertaking in public sector as also the Government Company within the meaning of Section 617 of Companies Act. It is having coal mines in western part of the nation including State of

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 … property and shall thereupon determine six per centum on such value to be the annual net profits thereon. Section 78 provides for the issue of a notice of valuation to the person concerned. The other provisions in that

G. Satyanaray Vs. the Government of Andhra Pradesh,represe

Court : Andhra Pradesh

Subject : Land Acquisition

dry and wet separately. Section-II shows the assessment on these lands, deducting remissions and adding miscellaneous revenue, land cess, village service and special funds. No.11 Account: It is the form of patta granted to each ryot. Register … settlement was reduced to 15 years only. In five years period upto 1880, 94,61,328 acres were surveyed. Classification operations were completed in respect of 50,29,863 … of land revenue and record and preservation of the rights relating thereto, or for any other similar purpose. Section 78 authorised the Survey Officer to require the attendance of the land holders and holders interested in such persons … under the provisions of the A.P. Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (for short the 1973 Act) vide C.C.No.93/75/HUP and compensation was paid

The Secretary of State for India in Council by the Collector of Ganjam ...

Court : Chennai

Subject : Civil

Reported in : AIR1916Mad186; 30Ind.Cas.609

The result is that the appeal succeeds and the plaintiffs' suit is dismissed with costs througout. Madras Irrigation Cess Act (VII of 1805), Section 1 - Madras Land Encroachment Act (III of 1905)--Inam village--Irrigation from Government source--Hirer flowing … expressed opinions and pious expectations of bodies so diverse as the Select Committee and the Famine Commission of 1880. The general argument in Court and in the learned Judge's judgment, so far as it is distinguishable from … est solum, ejus est usque ad coelum,' which is stated at page 78; Coulson's 'Law of Waters,' 3rd Edition. But they neglect the learned author's

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 … be excluded from the computation of profits under Section 10, Sub-sections (1) and (2) of the Income-tax Act. 78. Assuming, surtax is additional income-tax, even then the same will not fall within the mischief of Section 40(a)(ii)