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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 … it is paid in respect of the property, and not in respect of any part of the profits.7. 'Section 81 deals with cases where the occupier of such property' is different from the 'owner' and provides the mode

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 … 1999, 50 and 553 of 2000, 207, 288and 389 of 2001 and 81 of 2003 and Civil Appeal Nos. 5027, 6643 to 6650 and6894 of … 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

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 … Carnatic Co. Ltd. : [1970]75ITR603(SC) ; see also Ralla Ram v. Province of East Punjab AIR 1949 FC 81. The Supreme Court in Ajoy Kumar Mukherjee v. Local Board of Barpeta : [1965]3SCR47 , had rejected a

isabella Coal Company Vs. the Commissioner of Income-tax

Court : Kolkata

Subject : Land Acquisition

Reported in : 89Ind.Cas.789

paid in respect of the premises and for the purposes of the coal business. Section 5 of the Cess Act (Act IX of 1880. B.C.) lays down that all immoveable property (except as otherwise in Sections 2 and … High Court In the matter of Raja Jyoti Prasad Singh Deo 60 Ind. Cas. 357 : (1921) Pat. 81 : 6 P.L.J. 62 : 2 P.L.T. 188, and In the matter of K.M. Selected Coal Co. of

South India Corporation (P) Ltd. Vs. Deputy Commercial Tax Officer and

Court : Sales Tax Tribunal STT Tamil Nadu

Subject : Sales Tax

Reported in : (2000)119STC145Tribunal

(Dehri Rohtas Light Railway Company Limited v. District Board, Bhojpur); In this case certain demands under the Bengal Cess Act, 1880 from the party based on a judgment of the Calcutta High Court reported in the year 1979 in … of such construction materials and used in the construction of a building, will not attract purchase tax under Section 7-A(1) of the Tamil Nadu General Sales Tax Act. The petitioners became aware of the said decision only

Bhopal Sugar Industries Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Direct TaxationConstitution

Acts : Constitution of India - Article 14; Taxation Law; Bhopal State Agricultural Income Tax Act, 1953

Reported in : AIR1961MP282

could not be held on this ground alone to contravene Article 14 of the Constitution. The validity of section 81 of the Marwar Land Revenue Act wag thus upheld by the Supreme Court on the ground of reasonable … Rajasthan that the tenants in the Jagirs of Marwar were paid much more by way of rent and cesses than those in the Khalsa area of the State; that it was with a view to remove the

Ajit Kumar Ganguli Vs. Union of IndiA.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1962]46ITR104(Cal)

of 1880). An estate belonging to the respondents was sold under the certificate procedure for arrears of road cess; the respondents having failed to have the sale set aside by proceedings under the Act of 1880, filed … firm 'Messrs. H. and A.K. Ganguli' for the assessment year 1943-44 Rs. 1,62,000 and by a notice under section 29 of the Income-tax Act, dated 5th April, 1948, demanded Rs. 83,111-15-0 on account of income-tax and surcharge … imposed under section 28(1)(b) of the Income-tax Act a penalty of Rs. 81,527-10-0 on the firm, and served a notice of demand under section 29

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 … the attendance of the land holders and holders interested in such persons by issuing general notice or summons. Section 81 provided for making of assessment by the Settlement Officers. Section 86 provided for preparation of register. Under this … 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

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

Sanker Roy Chowdhury and ors. Vs. Secretary of State

Court : Kolkata

Subject : Property

Reported in : AIR1925Cal346

and Perganah Sonakhali: Area in acres 3562 acres 3, Rs. 26 P. Revenue assessed Rs. 5,865-3-6. Government Road Cess Rs. 59-1.0 6. Revenue total Rs. 5,923-14-0 Upset-price Rs. 11,847-12-0.26. Remarks:-Under khas management.27. The question for consideration was … was then the owner of estate Char Alokdia) on the 10th July, 1880, filed a petition objecting to the inclusion in the new estate, of … appeal arises out of a suit (suit No. 81 of 1915) which was one for declaration that … the 28th March, 1178. Gungamoni after purchasing it applied for registration of her name under the Land Registration Act. Her name was registered in respect of Mehal ' Jarzira char Alokdia, Touzi No. old 1071, present No. … No. old 1071, present No. 174.'5. In the General (A) Register (under Sections 6 and 7 of Act VII, 1876) the estate is described as