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Tata Iron and Steel Co. Ltd. Vs. the State of Bihar

Court : Supreme Court of India

Subject : Other Taxes

Acts : Bengal Cess Act, 1880 - Sections 2(2), 5, 6, 72, 72A, 73 to 76, 98 and 99; Bihar Cess (Amendment) Act, 1880; Constitution of India - Articles 133, 226 and 227; Excess Profits Tax Act, 1940; Indian Income-tax Act, 1922 - Sections 2(1), 4(3), 10, 23(1) and 59(2)

Reported in : AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199

relating to the validity of the imposition of a cess, under Sections 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880 as amended in Bihar), hereinafter referred to as the Act. These provisions whose … accruing due from time to time may be levied by the Collector as provided in section 98 or section 99, and the fact of an appeal against such fine being pending shall not avail to prevent the levy

Dilip Kumar Dutta Gupta and ors. Vs. Sridhar Dalui and anr.

Court : Kolkata

Subject : Property

Reported in : AIR1940Cal110

Act of 1880 with the result that the Collector issued a notification in respect of the estate under Section 99, Cess Act. After the issue of this notification the petitioners' tenants paid their rent direct to the Collector … Collectorate. It appears that this estate fell into arrears in respect of the payment of cess under the Cess Act of 1880 with the result that the Collector issued a notification in respect of the estate under Section

Ripoo Murdan Singh and ors. Vs. Ram Rekha Lal and ors.

Court : Kolkata

Subject : Civil

Reported in : (1893)ILR20Cal325

of the Collector,' and such, we think, for instance, as a proceeding under Section 99 of the Road Cess Act, under which the property is taken out of the possession of the owner so far as the perception … the sale must fail, and the appeal must be dismissed. Public Demands Recovery Act (Bengal Act VII of 1880), Section 10 - Act XI of 1859, Sections 5, 6, 7, 17--Sale, Notification of--Attachment under Certificate Procedure. -

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 … notification had become unreasonable or Civil Appeal Nos.4056-4064 of 1999 Etc. Page 99 of 193 confiscatory in nature. Consequently, the appeals were dismissed. Mahanadi Coalfields:20. … 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 -

Thakur Singh Vs. Ram Baran Singh and ors.

Court : Supreme Court of India

Subject : Property

Acts : Transfer of Property Act - Sections 76, 77 and 83

Reported in : AIR1973SC45; (1972)2SCC740; [1973]1SCR1016; 1973(5)LC262(SC)

the amount for which the mortgagor under the terms of the mortgage was liable.14. Section 4 of the Cess Act, 1880 defines 'annual value of land' to mean the total rent which is payable or, if no rent is … of the Cess Act in respect of arrears of cess shall be deemed to be a public demand. Section 99 provides that the Collector may recover dues out of rent and the Collector's claim to have priority. These

Shekaat HosaIn and anr. Vs. Sasi Kar and ors.

Court : Kolkata

Subject : CivilProperty

Reported in : (1892)ILR19Cal783

costs in this and the Lower Appellate Court. Public Demands' Recovery Act (Bengal Act VII of 1880) - Cess Act (Bengal Act IX of 1880)--Cesses--Personal debt--Recovery of cesses--Property belonging to a person not recorded as proprietor. - … We would refer also to Sections 98 and 99 of Act IX (B.C.) of 1880, more particularly to Section 99, which relate to the course to be taken by the Collector if he fails to find any property

Ram Kumar Das Vs. HaranaraIn Das Alias Dinabandhi Das and ors.

Court : Kolkata

Subject : Land Acquisition

Reported in : AIR1926Cal727,92Ind.Cas.104

appellant must, prevail. Exhibit 2 is a road cess return submitted by the plaintiffs. Section 95 of the Cess Act IX B.C. of 1880 provides that such a return shall not be admissible in favour of the person … ruling on this point is the case of Gopi Sundari Dasi v. Kherod Gobinda Ckowdhury 82 Ind. Cas. 99 : 28 C.W.N. 942 : (1925) A.I.R. (C.) 194. Reference is there made to the decision of the

Biprodas Roy and ors. Vs. Gobind Lal Roy

Court : Kolkata

Subject : PropertyCivil

Reported in : (1890)ILR17Cal399

of road-cesa due in respect of Mehal Khurd Muradpore, the Collector took proceedings under Section 99 of the Cess Act (Bengal Act IX of 1880) by issuing a notification in the form in Schedule F annexed to the

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 … 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 … management of growing timber.' 25. Webster's New International Dictionary, Vol. I, page 990, gives the following meaning of forestry : 'Science and art of farming,

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 … 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