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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 … 'Sixteen' shall be substituted ;(ii) In Clause (ii) for the word 'Four' the word 'Sixteen' shall be substituted;16. Section 96 of the impugned Act, iriter-alia, provides:(1) The Authority shall maintain its own fund to which shall be credited.(a)

Umed Rasul Shaha Fakir and ors. Vs. Anath Bandhu Chowdhuri (a Minor) a ...

Court : Kolkata

Subject : Other Taxes

Reported in : (1901)ILR28Cal637

cess proceedings of the 12th Novmber 1898, No. 2. collection 10, file 96 of 1897.9. The Board of Revenue has, therefore, clearty come to rhe … profits of the mela. They were called on by the Collector to submit a valuation roll under the Cess Act with regard to the profits of this mela and submitted it. The Collector then fixed a certain amount … land apperaining to an estate, it is to be valued under Chapter II of Bengal Act, IX of 1880, as part of the estate, to which it belongs. But when, as in some cases in the Darjeeling … impose a tax on income derived from sources other than agriculture, and Section 5 exempts from the liability to the tax incomes derived from agriculture

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … concerned, the levy of cess Civil Appeal Nos.4056-4064 of 1999 Etc. Page 96 of 193 was not on land in general but only on land … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -

Municipal Corporation of City Vs. Union of India (Uoi)

Court : Gujarat

Subject : EnvironmentCivil

Acts : Constitution of India

Reported in : (2000)2GLR269

Rules, 1976 are inconsistent with the provisions of Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 and therefore inoperative and void. The petitioner Corporation has challenged the order dated 31st December, 1985 passed … of the Supreme Court in BUDHAN SINGH v. BABI BUX AND ANOTHER reported in AIR 1970 Supreme Court 1880 in which it was held that justice and reason constitute the great general legislative intent in every piece … AND ANOTHER v. DEOKI NANDAN AGGARWAL reported in AIR 1992 Supreme Court 96 was referred to for its holding that the Court cannot rewrite, recast

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 … by the assessee therefrom agricultural income within the definition of that ter 96. We are of opinion that the mere performance of these subsequent operations … 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

J.M. Andrews Vs. Radio Engineerng Co.

Court : Karnataka

Subject : TenancyLimitation

Acts : Limitation Act, 1908 - Schedule - Article 110; Mysore House Rent Control Act, 1951 - Sections 6 (2)

Reported in : AIR1963Mys113; (1963)1MysLJ381

construction of Article 110 of the Indian Limitation Act. That was a case which arose under the Bengal Cess Act of 1880. The decision in Hurro Kumar Ghose v. Kali Krishna Thakur, ILR 17 Cal 251, turned on … which that rent was payable'.5. The Mysore Rent Control Act 1951 provides for making of an application under Section 4 of the Act for determination of fair rent. Section 6 (2) of the Act provides that the … due after 1-1-1950. The Rent Controller fixed the standard rent at Rs. 96-4-0 per month. Finally the High Court fixed the same on 31-3-1956 at

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 … other entry inList I. List I contains a general entry i.e. Entry 96 for levy of fee inrespect of matters in List I but so … 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

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

Swadeshi Cotton Mills Company Ltd., Represented by the Secretary Vs. C ...

Court : Chennai

Subject : Civil

Reported in : (1974)1MLJ282

of the respondents. Apart from sustaining the authority of the Municipality to impose the tax under the Municipal Act, 1880, he contended that even assuming that the Municipal Council had in fact no power to levy the tax … various sorts and the last entry in that list viz., Entry No. 96 speaks of fees in respect of any of the matters dealt with … before the appointed day that is, 16th August, 1962 in the former French Establishments when the Treaty of cession came into force, were continued in Pondicherry until amended or repealed by a competent Legislature or other competent … the validity of the impost could not be attacked in view of Section 7 of Central Act XLIX of 1962.4. The question whether the impost

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 … expressed opinions and pious expectations of 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 far as it is distinguishable from … it was in Balbir Singh v. Secretary of State 22 A. F 96 that applicable to the grants of a particular description of property, but