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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 … Income-tax or Customs duties which are within the exclusive legislative domain of the Parliament by reason of entries 82 and 83 in List I of the Seventh Schedule read with Art. 246 of the Constitution? The answer

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Subject : Other Taxes

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

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company is the owner of a colliery situate at Ghusick, … leave directed against the judgment of the Calcutta High Court dated 10 October, 1969 involves the interpretation of Sections 6 and 72 of the Bengal Cess Act, 1880 and arises in the following circumstances.2. The respondent company

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 … 81 mention the several matters over whichParliament has authority to legislate. Entries 82 to 92 enumerate the taxeswhich could be imposed by a law 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

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 … C.W.N. 210 : 8 A.L.J. 140 : 13 C.L.T. 121 : 9 M.L.T. 196 : 13 Bom. L.R. 82 : 21 M.L.J. 365 : (1911) 2 M.W.N. 53 : 38 I.A. 31 (P.C.), the Judicial Committee observed

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

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(1) and 4(3); Transfer of Property Act - Sections 107 and 117

Reported in : AIR1957SC768; [1957]32ITR466(SC)

Nandi v. Secretary of State, 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 … land and that income derived from the land was derived from agriculture. 82. Sir Kameshwar Singh v. Commissioner of Income-tax, Bihar & Orissa, which is … Bhagwati, J. 1. This appeal with certificate of fitness under section 66A(2) of the Indian Income-tax Act (XI of 1922) is directed against the judgment and order of the

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 … Cal. 637, Secretary of State v. Karuna Kanta Choudhury (1907) 35 Cal. 82, see also Birendra Kishore Manikya v. Secretary of State A.I.R. 1921 Cal. … 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 … of State for India v. Karuna Kanta Choudhury (1907) I.L.R. 35 Calc. 82, see also Birendra Kishore Manikya v. Secretary of State for India (1920) … 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.

Ram Kumar Das Vs. HaranaraIn Das Alias Dinabandhi Das and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal727,92Ind.Cas.104

appellant must, prevail. Exhibit 2 is a road cess return submitted by the plaintiffs. Section 95 of the Cess Act IX B.C. of 1880 provides that such a return shall not be admissible in favour of the person … Act. The latest ruling on this point is the case of Gopi Sundari Dasi v. Kherod Gobinda Ckowdhury 82 Ind. Cas. 99 : 28 C.W.N. 942 : (1925) A.I.R. (C.) 194. Reference is there made to the

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 … Court, Secretary of State for India v. Karuna Kanta Chowdhry 35 C. 82 : 11 C.W.N. 1053 : 6 C.L.J. 342 which followed an earlier