Advanced Search Results

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 … 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 must obviously

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 … but not for mesne profit. The reason given was that the appellant did not deposit in court under Section 83 of the Transfer of Property Act the money due on mortgage. The mortgagees had from time to time

Tata Iron and Steel Co. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Patna

Subject : Other Taxes

the royalty paid by the petitioner-Company to the Central Government in purported exercise of authority under the Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinances and notifications were issued from time to … as such cess on royalty being a tax on royalty was beyond the competence of State legislature, because Section 9 of the Central Act covered the field and the State legislature was denuded of its competence under

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 … the income from the sale of forest trees was not agricultural income. 83. In Jyotikana Choudhurani v. Commissioner of Income-tax, Assam, which is also under … 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

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 … is rather the use than the destruction of the estate.' See Mahesh Narain v. Noivbat Pathak 32 C. 837 at p. 852 : 1 C.L.J. 437. Cesses paid by the Company, therefore, are paid in respect of

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 … v. Brojo Mohini Chaudhurani 29 C. 187 : 29 I.A. 24 : 6 C.W.N. 386 : 12 M.L.J. 83 : 4 Bom. L.R. 107 : 8 Sar. P.C.J. 224 (P.C.), where Lord Lindley in delivering their Lordship's

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

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

Manmatha Nath Mitter and ors. Vs. Anath Bandhu Pal Self and as Executo ...

Court : Kolkata

Subject : Land Acquisition

Reported in : 50Ind.Cas.222

be levied upon such value. But having regard to the fact that under Section 20 of the Road Cess Act the landlord is precluded from suing for or recovering any rent not included in there turn no importance … of tenancy--Transfer-ability--Burden of proof--Bengal Tenancy Act (VIII B.C. of 1885), Sections 1(5), 50--Bengal Drainage Act (VI B.C. of 1880), Section 42(a)--Rent, whether includes drainage charges--Decree for rent including drainage charges, whether rent decree--Presumption under Section 50, Bengal Tenancy … Roghobur Das 24 C. 272 (P.C.) : I.A. 158 : 1 C.W.N. 83 : 7 Sar. P.C.J. 94 : 12 Ind. Dec. (N.S.) 848 and