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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 … This appeal is from an order dated 7th May, 1992 vacating an earlier order dated 10th December, 1 991 ofstay of recovery of cess on coal made in an application filed under Art. 226 of the Constitution.

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 … to Mr. Ranjit Kumar, the enhancement of royalty by issuance of a notification by the Central Government under Section 9 of the Mines and Minerals (Regulation & Development) Act, 1957, as noticed in the decision of this Court

Dehri Rohtas Light Railway Company Limited Vs. District Board, Bhojpur ...

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act 9 of 1880 - Sections 5, 6

Reported in : (1992)2SCC598

to how the cess is to be assessed under Section 6 read with Section 5 of the Bengal Cess Act 1880. Based on this judgment reported in 1979 Bihar Bar Council Journal 428, the appellant filed C.W.J.C. No. 1266 … for the period from 1953-54 to 1966-67. 3. On October 27, 1967, the Collector made a demand of Rs 9,86,809.33 paise from the appellant intimating therein that State was not bound by the unregistered agreement dated August 7,

Steel Authority of India Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Other Taxes

Acts : Bengal Cess Act, 1880; Central Act - Sections 9; Cess and other Taxes on Minerals (Validation) Ordinance, 1992

Reported in : [2006(2)JCR327(Jhr)]

narrated hereunder.The then State of Bihar was charging cess on royalty in purported exercise of authority under Bengal Cess Act, 1880, which was made applicable to the State of Bihar. Several Ordinance and Notifications were issued from time to … such a cess on royalty being a tax on royalty, was beyond the competence of State Legislature because Section 9 of the Central Act covers the field. The Judgment of the Supreme Court in India Cement Ltd. (supra)

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 … a cess on royalty being a tax on    royalty, is beyond the competence of the State legislature because    Section 9 of the Central Act covers the field and the State    legislature is denuded of its competence under Entry

Bengal Coal Co. Ltd., Defendant Vs. Sri Sri Janardan Kishore Lal Singh ...

Court : Privy Council

Subject : Land Acquisition

have paid. These public demands are three in number, namely (1) road and public works cess under the Cess Act, 1880 (Bengal Act 9 of 1880); (2) expenses charged to the plaintiffs under cl. (b) of sub-s. (1) of … immovable property ascertained respectively as in this Act prescribed ...... These words, together with the Preamble and other Sections (e. g., S. 80), are to the effect that the cess is levied on the immovable property and

imrit Chamar Vs. Sridhar Panday and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 13Ind.Cas.120

been argued that the Road Cess Return is not admissible in evidence under Section 95 of the Bengal Cess Act, 1880. That section, however, has no application to the circumstances of the present case. The maker of the document … deed was improperly excluded from evidence upon a misapprehension of the legal effect of the provisions of Section 90 of the Indian Evidence Act; and, thirdly, that the Court of first instance ought not to have received

Sheikh Intaz Alias Romar Bap and ors. Vs. Dina Nath De Sarkar and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal856,96Ind.Cas.72

was not a party to them. In support of his contention he relies upon Section 95 of the Cess Act (IX of 1880 B. C). Section 95 provides that 'Every return filed by or on behalf of any … any person who was not a party to them. In support of his contention he relies upon Section 95 of the Cess Act (IX of 1880 B. C). Section 95 provides that 'Every return filed by or

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 … Co. Ltd. v. Phillips (1904) A.C. 405 : 73 L.J.P.C. 62 : 90 L.T. 741 : 20 T.L.R. 531. The following observations are pertinent to

Mohan Pandey Vs. Lala Bhagwati Charan and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : 1Ind.Cas.813

individual by whom or on whose behalf they were filed, being absolutely barred by Section 95 of the Cess Act, 1880 (Bengal Act IX of 1880), and (2) that, apart from the provisions of the section just quoted and … save against the individual by whom or on whose behalf they were filed, being absolutely barred by Section 95 of the Cess Act, 1880 (Bengal Act IX of 1880), and (2) that, apart from the provisions of