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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

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 be

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee, a tea company with the name

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 in the several Agricultural Income-tax Acts passed by the various States. 89. It may be noted at the outset that the definition of 'agricultural … 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

District Mining Officer and ors. Vs. Tata Iron and Steel Co. and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Mineral (Validation) Act, 1992 - Sections 2 and 2(2); Constitution of India - Articles 14, 32, 139, 254(1), 265, 300A and 372; Mines and Minerals (Regulations and Development) Act, 1957 - Sections 2 and 9; Tamil Nadu Panchayat Act, 1958 - Sections 115; Minerals (Validation) Ordinance, 1992; Validation Act, 1969 - Sections 2 and 2(1) and (2); Cess Act, 1880; General Clauses Act, 1897 - Sections 6; Goverment of India Act, 1935 - Sections 72; India and Burma (Emergency Provisions) Act, 1940; Coal Production Fund Ordinance, 1944 - Sections 3; City of Bombay (Building Works Restriction) Act, 1944

Reported in : JT2001(6)SC183; 2001(4)SCALE680; (2001)7SCC358

case. In the impugned judgment the High Court has held that:(a) the Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which related to cess and other taxes on … has not borne in mind the very Statement of Objects and Reasons as well as the language of Section 2 of the Validation Act, and the absence of a provision in the Validation Act, corresponding to 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 … 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 … of this doctrine in India, five other judges spoke against it (pp. 890, 897, 899-922, 921 and 952) and the eleventh judge was neutral (p.

Vidyapurna Thirthaswami Vs. Uggannu

Court : Chennai

Subject : TenancyProperty

Reported in : (1911)ILR34Mad231

current coin from 1292 (fasli) together with abwab, such as, selami for Dasserah and Holi, Purkha, Sair, Road cess, Public works cess, etc., all of which are included in that very sum of Rs. 1,585.' The High … after full consideration in Secretary of State v. Ashtamurthi I.L.R. (1890) Mad. 89 and the legislature accepting and acting on that decision proceeded to pass … who is the pattadar in exhibit B and therefore the 'landholder' under Section 1 of the Revenue Recovery Act II of 1864, and bound to pay the revenue to Government under Section 3 of the Act, as

Biprodas Roy and ors. Vs. Gobind Lal Roy

Court : Kolkata

Subject : PropertyCivil

Reported in : (1890)ILR17Cal399

of road-cesa due in respect of Mehal Khurd Muradpore, the Collector took proceedings under Section 99 of the Cess Act (Bengal Act IX of 1880) by issuing a notification in the form in Schedule F annexed to the … the Privy Council in Bunwari Lal Sahu v. Mohabir Pershad Singh 12 B.L.R. 297 : L.R. 1 I.A. 89, 104, is to give timely information to an attaching-creditor that the property is in arrears, so as to

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 … 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 … Sudder Perganah. Jama.1071 Island chur 5508-6-4 887-10-11 8-14-10 896-8-11Alokdiya,PerganahBerhampurUpset price 1793-10.4. The Mehal was purchased by one

Kumar Sankar Roy Chowdhury and ors. Vs. the Secretary of State for Ind ...

Court : Kolkata

Subject : Land Acquisition

Reported in : 84Ind.Cas.478

and Pergandh Sonakhali: Area in acres 3562 acres 3 rood 26 pole Revenue assessed Rs. 5,865-3-6. Government Road Cess Rs. 58-10-6. Revenue total Rs. 5,923-14-0. Upset-price Rs. 11,847-12-0.Remarks: Under khas management.20. The question for consideration waswhether the … 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 … the 28th March 1878. Gungamoni after purchasing it applied for registration of her name under the Land Registration Act. Her name was registered in-respect of mehal Jazira Char Alokdia, Touzi No Old 1071 present No. 174.7. In … No Old 1071 present No. 174.7. In the General (A) Register (under Sections 6 and 7 of Act VII of 1876) the estate is described … Roads Jama 1071 Island Cliur 5503-6-4 887-10-11 8-11-0 896-8-11 Alakdiya, Perganali Berahimpur.5. Upset price 1793-1-10.6. The mehal