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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 … the several matters over whichParliament has authority to legislate. Entries 82 to 92 enumerate the taxeswhich could be imposed by a law of Parliament. An … raiyat who is exempted from paying revenue in respect ofhis holding under Clause (a) of Sub-section (1) of Section 23B of the WestBengal Land Reforms Act, 1955 shall be liable to pay rural employment cess.(2) The rural

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 … However, in the case of Tisco v. State of Bihar, 1963 BLJR 921 it was held that the petitioner company is an estate and vested

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

Ranchi Timber Traders Association and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Other Taxes

allows levy of cess on moveable cut and finished timber is ultra vires Section 4 of the Bengal Cess Act, 1880.4. Mr. Merathia, learned G.P. II submitted at the out set that the points raised in these writ petitions

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 … he was so subjected he would be liable to pay double taxation. 92. It is interesting to note at this stage the genesis of the … 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

Ram Das Rae and ors. Vs. Brindaban Ram

Court : Allahabad

Subject : Property

Reported in : AIR1931All113; 129Ind.Cas.719

possessed by us, together with high and low lands, water and forest produce, fruit and timber trees, artizan's cess, fish, groves, ponds, said items and all the appurtenances, to Khushi Ram, Bhagirathi Ram, brother and heir of … been satisfied out of the usufruct. This was suit No. 12S of 1880. The Court held that the transaction amounted to a mortgage, but it … facts-oral evidence for the purpose of ascertaining the intention of the parties to the deeds being inadmissible under Section 92, Evidence Act, and that there were contained in the deeds indications that the parties intended to effect a

Monmotha Nath Mitter and ors. Vs. Anath Bundhu Pal and anr.

Court : Kolkata

Subject : Land Acquisition

Reported in : 61Ind.Cas.469

was proved from 1295 it was not adverse. Plot No. 49 is also mentioned in the thoka of 1880 but as it is included in the Cess Return, the possession was not adverse.37. We must accordingly hold … held by Ramjan under the Zemindar, and is evidence against the defendant under Section 95 of the Road Cess Act. The lands entered in the Return prima facie were held by Ramjan as tenant under the Zemindar, and, … reliable. Plot No. 9 is said to be included in plot No. 92 of Schedule gha and has not been crased separately and there is

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

in England, see Statham v. Statham and Gaekwar of Baroda, 1912 P. 92 and in India. Internally the Ruler of an Indian State was an … 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 … Government of India. Similarly it is admitted that no consent has been obtained from the Central Government under Section 86 Civil Procedure Code to sue the Ruler of the first defendant who according to the definition in

Shri Alladi Kuppuswamy Vs. the Controller of Estate Duty, Madras

Court : Chennai

Subject : Municipal Tax

Acts : Estate Duty Act, 1953 - Sections 5 and 7(1); Hindu Women's Rights to Property Act, 1937 - Sections 3(2)

Reported in : AIR1970Mad366

it, and the accountable persons equally asserting disentanglement.5. Quite obviously, on the death of the widow there was cesser of her interest in the joint family property. But the question is hether it was such an inte … 1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. Sri Alladi Krishnaswami Iyer, who died before the Estate Duty Act came into force, had, during his

Kanakaraj Vs. B.V. Sundaraja Iyer and anr.

Court : Chennai

Subject : Limitation

Acts : Madras Agriculturists Debt Relief Act - Sections 8(2), 9-A and 19-A; Limitation Act, 1908 - Schedule - Article 105 and 109; Limitation (Amendment) Act, 1859; Limitation (Amendment) Act, 1871; Limitation (Amendment) Act, 1877 - Articles 48, 49 and 105; Transfer of Property Act - Sections 62, 76(1) and 83; Code of Civil Procedure (CPC), 1882 - Sections 13 and 43; Code of Civil Procedure (CPC), 1908 - Sections 11 - Order 2, Rule 2; Dekkhan Agriculturists Relief Act, 1879; Bihar Land Reforms Act, 1950 - Sections 6

Reported in : AIR1968Mad394

mesne profits is entitled to certain allowances and deductions such as public charges as Government rent, revenues or cess. The measure of liability for mesne profits in a suit under Art. 109 is not the actual loss … sale under a decree for sale, the security is extinguished, and Sec. 92, which provides that upon payment of the sum due under a redemption … the file of the Sub Court, Dindigul under Secs. 9-A and 19-A of the Madras Agriculturists Debt Relief Act for a declaration of the amount due under the possessory mortgage, after invoking the benefit of scaling down … of accounts for the rents and profits from the mortgaged properties under Section 76(1) of the Transfer of Property Act, the period of accounting commencing