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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 … lands. Such is the reason for exemption from income-tax of agricultural income.' 93. Whatever may have been the genesis of the exemption of agricultural income … 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

Mohendra NaraIn Singh Vs. Ajodhya Prosad Singh

Court : Kolkata

Subject : Land Acquisition

Reported in : 15Ind.Cas.284

plaintiffs by the defendants in another suit for declaration of title; secondly, because Section 95 of the Bengal Cess Act of 1880 does not present a bar to the admission of the Road Cess Return; and thirdly, because … Chulkho Singh v. Jharo Singh, S.A. No. 205 k of 1909 decided 30th May 1911, the provisions of Section 93 of the Bengal Cess Act are not exhaustive. They merely limit the application of Section 21 of the

The Secretary of State for India in Council by the Collector of Ganjam ...

Court : Chennai

Subject : Civil

Reported in : AIR1916Mad186; 30Ind.Cas.609

The result is that the appeal succeeds and the plaintiffs' suit is dismissed with costs througout. Madras Irrigation Cess Act (VII of 1805), Section 1 - Madras Land Encroachment Act (III of 1905)--Inam village--Irrigation from Government source--Hirer flowing … bodies so diverse as the Select Committee and the Famine Commission of 1880. The general argument in Court and in the learned Judge's judgment, so … in various publications. I do not think that they are a legitimate ground of decision with reference to Section 93, Indian Evidence Act, o the general principle that, if 'the language of the Statute admits of no doubt

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

AC 485; and Compania, Mercantile Argentina v. United States Shipping Board, (1924) 93 LJ KB 816 where it was ruled that a foreign State does … 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

Baijnath Ram Goenka Vs. Nand Kumar Singh

Court : Kolkata

Subject : CivilProperty

Reported in : (1907)ILR34Cal677

is a little misleading. In this case it appears that a certain mehal was sold for arrears of cess under Section 21 of Act I (B.C.) of 1895 on the 31st January, 1896. Thereupon, plaintiff No. 3 … the exercise of such powers, have not been extended to proceedings under the Bengal Acts of 1868 and 1880; Section 19 of the Act of 1880 declares that certain portions of the Code of Civil Procedure shall be … 33 I.A. 134, Nusseerooddeen Khan v. Indur Narain Chowdhry (1866) 5 W.R. 93, Badaricharya v. Ram Chandra Gopal Savant (1893) I.L.R. 19 Bom. 113, Ram

Ratan Singh Vs. Union of India and ors.

Court : Delhi

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 30

Reported in : 51(1993)DLT7; 1993(26)DRJ577

per revenue records the appellants are in possession of the land since 1880 through their predecessors-in-interest but not as tenants and only as sapurdars (managers). … 30 years and paid no rent thereforee beyond the amount of land revenue thereof and the rates and cesses for the time being chargeable thereon it may be presumed that he has fulfillled clause (a) of subsection … D.P. Wadhwa, J.(1) These are two appeals both filed under: section 54 of the Land Acquisition Act, 1894 (for short 'the Act') against a common judgment dated 14 February 1969 of the learned Additional District

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

Mrs. Bhagylakshmi Radhakrishna Holla and Others Vs. State of Karnataka ...

Court : Karnataka

Subject : Land Acquisition

by the manufacturer or by the dealer of the vehicle including the excise duty, sales tax, surcharge or cess entry tax etc., as payable in the State of Karnataka ; and (b) In respect of an imported … 227 of the Constitution of India Praying to Declare the impugned part A-8 to the Schedule of The Act as inserted by The Karnataka Motor Vehicles Taxation (Amendment) Act, 2012 and Subsequently by The Karnataka Motor Vehicles … the Schedule. It is relevant to refer to Part-A8 of the Schedule:“Part-A8(See Section 3(1))Lifetime Tax for Motor Cabs the cost of whichexceeds Rupees fifteen lakhs