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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 … of the royalties by different Civil Appeal Nos.4056-4064 of 1999 Etc. Page 97 of 193 States as their working would become impossible. Therefore, the Parliament … 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 -

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 … Court, raise a fewquestions of constitutional significance centering around Entries 52, 54and 97 in List I and Entries 23, 49, 50 and 66 in List … 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

The Union Territory of Pondicherry, Represented by the Chief Secretary ...

Court : Chennai

Subject : Constitution

Reported in : (1976)2MLJ297

self government we are familier with. A French Decree dated 12th March, 1880 governed and regulated the municipal body of each commune. It provided for … Order, 1954 and The French Establishments (Administration) Order, 1954. On 28th May, 1956, there was a Treaty of Cession of these French establishments between the President of India and the President of the French Republic and on … erstwhile French Establishments in India known as Pondicherry, Karaikkal, Mahe and Yanam, which by the Constitution (14th Amendment) Act, 1962, constitute the Pondicherry Union Territory, were divided by the French Government into 17 communes approximating to municipalities … Indian Government, the Government of India, in exercise of powers conferred by Section 4 of the Foreign Jurisdiction Act, 1947, made on 1st November, 1954 … with the provisions of the Act in Section 97(1) of the Mysore Municipalities Act, 1964 meant 'imposed

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 … subject matter in question having regard to Article 248 read with Entry 97, of List I of the 7th Schedule of the Constitution. Thirdly, there

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 … be said to be 'agricultural income' derived from the land by agriculture. 97. In considering the connotation of the term 'agriculture' we have so far … 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

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 … only to Entry 54 of List-I. It cannot be related to Entry 97 of List-I. It so, the levy of cess/tax should be for the … 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

Midnapore Zemindary Co. Ltd. Vs. Raja Bijoy Singh Dudhuria and ors.

Court : Kolkata

Subject : Property

Reported in : AIR1941Cal1

May 1904, however they made an application to the Collector for excusing them from filing a separate road cess return for the lands of touzi No. 512 (Ex. 11-G-l). In that application they stated that touzi No. … C 750-83G), and (f) the judgment of Morris and Prinsep JJ. in 1880 (Ex. 12 (4) B 260).10. The second line of argument is directed … found by him to be an increase of area to the mouzas of touzi No. 523 by the action of the river. He further directed, if the Superintendent of Survey agreed with his views, those maps to … emerged out of the river. Some time after their formation, proceedings under Section 145, Criminal P. C, were started on 6th May 1926 with Raja

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 … 9, Bam Taruck Sazra v. Dilwar Ali (1901) I.L.R. 29 Calc. 94, 97. It has however been said that the present Act by referring only … 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

Vidyapurna Thirthaswami Vs. Uggannu

Court : Chennai

Subject : TenancyProperty

Reported in : (1911)ILR34Mad231

current coin from 1292 (fasli) together with abwab, such as, selami for Dasserah and Holi, Purkha, Sair, Road cess, Public works cess, etc., all of which are included in that very sum of Rs. 1,585.' The High … who is the pattadar in exhibit B and therefore the 'landholder' under Section 1 of the Revenue Recovery Act II of 1864, and bound to pay the revenue to Government under Section 3 of the Act, as … which Rs. 95 in cash; Rs. 2 for road case total Rs. 97--ninety-seven are fixed, which sum you shall pay yearly to the treasury within

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 617; Coal Mines (Nationalization) Act, 1973 - Sections 2, 3, 3(1), 4, 4(2), 5, 5(1), 5(2), 6, 10(1), 11, 11(1), 11(2), 64, 64(4), 68 and 69; Coal Bearing Areas (Acquisition and Development) Act, 1957 - Sections 2, 3(1), 9, 9(1), 10, 10 (1), 10(2), 11, 11(1) and 11(2); Land Acquisition Act; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 5(1), 7(2), 13 and 18; Mines and Minerals (Regulation and Development) Rules; Mines and Minerals (Regulation and Development) Act, 1948; International Airports Authority Act, 1971 - Sections 12, 12 (1), 12(3), 21 to 24 , 31, 33 and 34; Madhya Pradesh Municipalities Act, 1961 - Sections 123, 124 and 127A(2); Madhya Pradesh Municipal Corporation Act. 1956 - Sections 136; Madhya Pradesh Panchayats

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

legislature.(C) In State of West Bengal v. Kesoram Industries Ltd. (supra) facts show that the constitutionality of the Cess Act, 1880, West Bengal Primary Education Act, 1973, West Bengal Rural Development and Production Act, 1976 as amended by the … and it is Central Government Undertaking in public sector as also the Government Company within the meaning of Section 617 of Companies Act. It is having coal mines in western part of the nation including State of … 4/3/2005 and consequential demand notices dated 5/3/2005 of Tahasildar, Chandrapur. W. P. 975/2007 raises challenge to assessment orders dated 4/3/2005, 5/3/2005, notice dated 7/3/2005 and