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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 … was in pith and substance a duty of excise under item No. 84 of List I of the 7th Schedule and, therefore, the levy of … 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

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 … and was exempt from taxation under section 4(3)(viii) of the Income-tax Act. 84. Sarjoo Prasad, C.J., explained the test laid down in Raja Mustafa Ali … 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

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 … duty of excise on coal which was a field covered by Entry 84 of List I in the Seventh Schedule and repugnant to the Local … 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

Dattatraya Vasudev Khatkul Vs. Parashram Anant Moghe

Court : Mumbai

Subject : Tenancy

Reported in : AIR1944Bom218; (1944)46BOMLR363

khata No. 84 should be fixed at survey assessment and local fund cess only. Defendant No. 2 as the managing khot having given his consent … Nos. 1 and 2. The other parties shall bear their own costs. Khoti Settlement Act (Bom. I of 1880), Section 17, 18, 20-Occupancy tenant-Payment of rent-Entry in botkhat-Subsequent amendment of entry only with consent of managing khot-Entry ultra … Lokur, J.1. This appeal involves a question of considerable importance under the Khoti Settlement Act, 1880.2. The facts are not in dispute. The plaintiff and defendants Nos. 2 to 17 are co-sharers in the

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 … Union, if any, of the assessee, with a maximum limit of Rs. 84 in any one year in the case of any assessee. Under section … 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

Brojanath Bose Vs. Durga Prosad Singh

Court : Kolkata

Subject : TenancyProperty

Reported in : (1907)ILR34Cal753

aside sales of some of the lands in the two mouzahs as being Digwari lands, of two Road cess returns filed in 1872 and 1898 on behalf of the landlord, describing Palwan as the Digwar of the … appointed Digwar: also on the Register of Ghatwali lands in Manbhum in 1880 to 1883, and the, survey maps of Ghatwali lands of Tasra and … v. Rajah Lela Nund Singh (1865) 8 W.R. 84, confirmed in appeal (1873) 13 B.L.R. 124 in … under that lease to the Tasra Coal Co. Ld., defendant No. 3, on whose behalf he had been acting in taking the lease. The Coal Company in accordance with the settlement subsequently dug out and raised coal … was not created before 1839.11. Referring to Clauses 4 and 13 of Section 7 of Regulation XVIII of 1805 he comes to the conclusion that

Hari Charan Singh Vs. Chandra Kumar Dey

Court : Kolkata

Subject : CivilLimitation

Reported in : (1907)ILR34Cal787

clearly however was such a denial. It may be the fact that it was never contested that load cess was due from some one and that Meyer should pay it but the plaintiff alleged that he was … the true construction of Section 7 of the Bengal Act VIII of 1880 there is no foundation for a sale thereunder until a certificate has … 504, Umed Ali Bhuyan v. Raj Lakshmi Debya (1905) I.L.R. 33 Calc. 84, Ramrup Sahai v. Kushal Misser (1905) 3 C.L.J. 280, Sham Lal Mandal … Woodroffe, J.1. This is a suit to set aside a sale held under the Public Demands Recovery Act (I of 1895) as amended by Act I of 1897.2. The plaintiff was the owner of a house

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 … assessment and levy of cess on mines, railways and other immovable property. This chapter contains Sections 72 to 84. Section 72 at the relevant time read :On the commencement of this Act in any district and thereafter

United Arab Republic and anr. Vs. Mirza Ali Akbar Kashani

Court : Kolkata

Subject : Civil

Acts : Code of Civil Procedure (CPC) - Sections 84, 86 and 87 - Order 7, Rule 11; ;Government Trading Taxation Act, 1926 - Section 2

Reported in : AIR1962Cal387

a foreign State, so that if a case does not come under the catena of sections beginning with Section 84 and ending with Section 87B C. P. Code no immunity can be granted to a foreign State. The … of the appellants in making the application was to have the plaint rejected as disclosing no cause of action. The question therefore is whether the ap-pellants can be said to have submitted to the jurisdiction of this