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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

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

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 … clauses (ii) and (iii) of section 2(1)(b) of the Indian Income-tax Act. 91. It was at one time thought that the assessment of the land … 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

Jnaendra Mohan Chowdhry Vs. Gopal Das Chowdhry

Court : Kolkata

Subject : Tenancy

Reported in : (1904)ILR31Cal1026

tenure. These were a receipt dated the 14th Chaitra 1286 (26th March 1880) for a sum of Rs. 38-0-3-10 granted-in favor of defendant No. 2 … distinctly the terms of the new contract. Should it fail to do so, the principle laid down in Section 91 of the Evidence Act would apply and extraneous evidence to prove the terms of the contract would be … Brett and Mookerjee, JJ.1. The plaintiffs-appellant brought a suit against these defendants to recover rents and cesses due in respect of a putni taluq standing in the name of Ray Prasad Sarkar from Baisak 1303

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 … [Umed Ali Bhuyan v. Raj Lakshmi Bcbya (1905) I.L.R. 33 Calc. 84, 91] it was assumed that non-service of the notice under Section 10 affected … 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

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

P. Kannadasan Etc, Etc. Vs. State of Tamil Nadu and Others [Overruled] Overruled

Court : Supreme Court of India

Subject : Other Taxes

Acts : Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 9; Sugarcane Cess (Validation) Act, 1961 - Sections 3; Impugned Act - Sections 2; Cess and Other Taxes on Minerals (Validation) Act, 1992 - Sections 2, 3; Tamil Nadu Panchayats Act, 1958; The Andhra Pradesh (Andhra Area) District Boards Act, 1920; The Madhya Pradesh Karadhan Adhiniyam, 1982; The Madhya Pradesh Upkar Adhiniyam, 1982; The Maharashtra Zilla Parishads and Panchayat Samitis (Amendment and Validation) Act, 1981; The Orissa Cess Act, 1962; Payment of Bonus (Amendment) Act, 1976; Life Insurance Corporation (Modification of Settlement) Act, 1976 - Sections 11(2); Bihar Land Reforms Act, 1950 - Sections 10(2); Bihar Minor Mineral Concession Rules, 1964 - Rule 20(2); Validation Act, 1969 - Sections 2; C

Reported in : 1996VIAD(SC)237; AIR1996SC2560; JT1996(7)SC16; 1996(5)SCALE596; (1996)5SCC670; [1996]Supp4SCR92

The Andhra Pradesh (Andhra Area) District Boards Act, 1920.3. The Andhra Pradesh (Telengana Area) District Boards Act,1955.4. The Cess Act, 1880 (Bengal Act 9 of 1880) as applicable in the State of Bihar.5. The Karnataka Zilla Parishads, Taluk Panchayat … declared by Parliament by law to be expedient in the public interest.Entry 91 of List-I may also be set out :97. Any other matter not … land revenue payable to the Government in respect of any land for every fasli. The explanation to the section defined 'land revenue' to include inter alia royalty and lease amount payable in respect of the land. The

Narayan Behera and ors. Vs. Ch. Narasing Charan Mohapatra and anr.

Court : Orissa

Subject : Trusts and Societies

Acts : Hindu Law; Tenancy Law; Orissa Tenancy Act, 1913 - Sections 3(16), 3(23) and 74; Bengal Cess Act, 1880 - Sections 47

Reported in : AIR1951Ori60; 16(1950)CLT220

Dasgupta appearing foe the plaintiff-respondent relied upon certain provisions of the Cess Act (Bengal Act ix [91 of 1880) and certain other provisions of the Orissa Tenancy Act of 1913, and contended that; 'cess' is rent within … of the Touzi to which this Lakhraj land, was attached for purposes of road-cess Under Section 85, Bengal Cess Act. The Lakhrajdar, defendant 1 fell into arrears with reference to road-cess for the year 1940.41. Under Schedule 7

Satya Narayan Mishrilal Bediya Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Cess and Other Taxes on Minerals (Validation) Act, 1992 - Sections 2 and 2(1)

Reported in : 2002(3)MPHT151; 2002(2)MPLJ613

In the impugned judgment the High Court has held :-- (a) The Parliament has not enacted the entire Cess Act of 1880 but has merely re-enacted the provisions contained therein which relate to cess and other taxes on … to levy cess on royalty, but only to validate what had happened in the past,(l) Sub-section (1) of Section 2 of the Act makes it clear that the impugned Act does not enact by validation a perpetual

Sagar Art Service, New Delhi Vs. Municipal Corporation, Gwalior and an ...

Court : Madhya Pradesh

Subject : Municipal Tax

Acts : Madhya Pradesh Municipal Corporation Act, 1956 - Sections 5(56A), 8, 80(5), 82, 132(2)(1); Electricity Act, 1910 - Sections 2 and 3; Electricity Rules, 1956 - Rule 91; Specific Relief Act, 1963 - Sections 3, 6, 10, 3; Code of Civil Procedure (CPC) , 1908 - Order 39, Rule 1 and 2

Reported in : AIR1988MP46; 1988MPLJ392

which counsel has relied. Section 5(56-A) of the 1956 Act defines the term 'tax' -- 'includes any toll, cess, fee or other impost levied or leviable under this Act'. Power of municipal corporation to acquire and bold … the consideration of the Apex Court in Budhan Singh's case (1969) 2 SCC 481 : (AIR 1970 SC 1880) in the context of the provisions of U. P. Zamindari Abolition and Land Reforms Act. In that case, … under Section 3. I appreciate, of course, Shri Sharma's reliance on Rule 91(1) of Indian Electricity Rules, 1956 framed under the 1910 Act which supports