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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

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 … section leaves little room for doubt that the annual net profits are to be taken as a whole. Section 80 provides for service on the person making the return under Section 72 of a notice' showing the amount

Bengal Coal Co. Ltd., Defendant Vs. Sri Sri Janardan Kishore Lal Singh ...

Court : Privy Council

Subject : Land Acquisition

have paid. These public demands are three in number, namely (1) road and public works cess under the Cess Act, 1880 (Bengal Act 9 of 1880); (2) expenses charged to the plaintiffs under cl. (b) of sub-s. (1) of … immovable property ascertained respectively as in this Act prescribed ...... These words, together with the Preamble and other Sections (e. g., S. 80), are to the effect that the cess is levied on the immovable property and

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

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 … Council, their Lordships construed sections 6 and 72 and also sections 76, 80 and 81 of the Cess Act and observed :'It is contended on … 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

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 … group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

Act. Bihar is governed in this respect by the provisions of the Bengal Cess Act (Act IX of 1880). It is sufficient to refer to the provisions of Sections 4 to 6, 9 and to certain notifications. … State to bring in fresh legislation. The Orissa enactment with which we are now concerned is the Orissa Cess Act (Orissa Act II of 1962) as amended by Act 42 of 1976. According to the Statement of Objects … Orissa Mining Areas Development Fund Act, 1952 (Orissa Act XXVII of 1952). Section 3 of the Act empowered the State Government to constitute mining areas … he submitted that, while Subba Rao C.J. and four other judges (pp. 805-813) approved of the applicability of this doctrine in India, five other judges

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 … think it nearer in character to Attorney General v. Exeter Corporation (1911) 80 L.J. K.B. 636. The maxim appealed to is 'generalia specialibus non derogant' … 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

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, 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 … think it nearer in character to Attorney General v. Exeter Corporation (1911) 80 L.J.K.B. 636. The maxim appealed to is 'generalia specialibus non derogant and … 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.

Sagar Art Service, New Delhi Vs. Municipal Corporation, Gwalior and an ...

Court : Madhya Pradesh

Subject : Municipal Tax

Acts : Madhya Pradesh Municipal Corporation Act, 1956 - Sections 5(56A), 8, 80(5), 82, 132(2)(1); Electricity Act, 1910 - Sections 2 and 3; Electricity Rules, 1956 - Rule 91; Specific Relief Act, 1963 - Sections 3, 6, 10, 3; Code of Civil Procedure (CPC) , 1908 - Order 39, Rule 1 and 2

Reported in : AIR1988MP46; 1988MPLJ392

which counsel has relied. Section 5(56-A) of the 1956 Act defines the term 'tax' -- 'includes any toll, cess, fee or other impost levied or leviable under this Act'. Power of municipal corporation to acquire and bold … in Budhan Singh's case (1969) 2 SCC 481 : (AIR 1970 SC 1880) in the context of the provisions of U. P. Zamindari Abolition and … held by itself and to contract and do all other things necessary for the purpose of this Act.' Section 80 deals with provision governing the disposal of municipal property or property vesting in or under the management of