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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 … mortgage 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

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 … of mines and minerals leaving no space for the State Legislature to legislate on the said subject.(2) Whether Section 90(4) of the Act wherein water charges are realised from colliery owners for supply of water at the rate

Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Bihar Cess Act, 1880 - Sections 5 and 45; Limitation Act - Sections 3 and 4 to 24; Bihar and Orissa Primary Education Act, 1919 - Sections 13; Bihar Health Cess Act, 1977 - Sections 3

writ application the order contained in Annexures 29 and 30 are under challenge. The legislative competence of the Cess Act, 1880 is not under challenge whereas legislative competence of Bihar Health Cess Act, 1977 and Bihar and Orissa Primary … vested in the State of Bihar. By Act 2 of 1961 the Land Reforms Act was amended and Section 2B was substituted whereby certain industrial undertakings including petitioner company were exempted from the operation of the Bihar … pursuant to the order dated 29-5-1991 passed in certificae case No. 3/ 90-91, Annexure-29. However, during the course of argument learned counsel for the petitioners

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 … circumstances in which the cultivation was carried on. He observed at page 90 : 'I agree with the remark of Shephard, J., in Murugesa Chetti … 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

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

iqbal Singh Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Civil

Reported in : 1993WLN(UC)156

(Jute) and 'Gawar' were standing. He assessed the value thereof for Rs. 1880/-. The Tehsildar directed that the said assessed amount of Rs. 1880/- be … but in respect of such area no water rate, soil advantage rate, betterment fee, land revenue taxes or cesses shall be payable by the tenant. The State Govt. by its notification No. 3 (Kha)(12) Raj./Colo./13 dated Nov. … (General Colony) Conditions, 1955 (hereinafter referred to as 'the Colony Conditions, 1955') be declared a nullity; that the action taken by the Tehsildar (Revenue), Hanumangrah (Respondent No. 3) vide proceedings dated 10/9/90 (Annex. 12) as well as … action. Thereupon, the SHO, Hanumangarh after necessary enquiry filed a complaint under Section 133 CrPC in the Court of SDM Hanumangarh, who passed a conditional

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 … Asiruddin Mandal 11 Ind. Cas. 262 : 15 C.W.N. 896 at p. 905. So the question whether the tenancy was a tenure or Raiyati holding

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 … Burdwan computed the education cess payable by the company for the years 1946-47 and 1947-48 at Rs. 21,661 90 P. and called upon the company to pay the same. The respondent company paid the said amounts under

The Secretary of State for Indian in Council by the Collector of Ganja ...

Court : Chennai

Subject : Civil

Reported in : (1913)24MLJ365

same conclusion. In no estate from the time the permanent Sanad was granted, up to 1865 when the Cess Act was passed is it the fact that the Government ever increased the land revenue--there was no law entitling … to assets-Ami, for instance, a Jaghir of ancient days. It was a complaint of the Farnine Commission in 1880 that, receiving substantial benefit from Government works, the proprietor declined to contribute and could not be compelled by … decision in that case. The learned Judges therein pointed out that under Section 2 of Act III of 1905, subject to easement and natural and