Judgment Search Results Home > Cases Phrase: bengal bihar and orissa and assam laws act 1912 section 4 repealed Sorted by: old Page 6 of about 154 results (1.382 seconds)

Rajah Manyam Meenakshamma Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Reported in : [1956]30ITR286(AP)

..... coal extracted. on those facts, the learned judges held that salami was really in the nature of premium paid for granting a lease.4. in commissioner of income-tax, bihar & orissa v. visweshwar singh, the assessee received salami of rs. 1, 800. under the document, rent calculated at the rate of rs. 100 per bigha was payable by ..... it might well be a lump sum payment for the transfer of the leasehold interest.' 5. rajah bahadur kamakshya narain singh of ramgarh v. commissioner of income-tax, bihar and orissa, was a decision of the judicial committee. there, the assessee received large payments by way of royalty under various mining leases granted for 999 years. further, the ..... in the abstract and that each case has to be decided on its special facts.7. the decision in cossimbazar raj wards estate v. commissioner of income-tax, bengal, on which the learned advocate for the commissioner placed reliance, is a case where a provision was made that, in case the lessee surrendered the lease before the .....

Srish Chandra Sen Vs. Commissioner of Income-tax, West Bengal

Court : Kolkata

Reported in : AIR1958Cal34

..... , as would appear from section iii of the act, of 'justices of the peace for the town of calcutta', which meant all justices of peace for bengal, behar and orissa, resident in the town and all justices of the peace for the town itself. the object of the act was to vest the property of the town ..... from a party, in whose interest some revenue-paying land is acquired, the capitalised value of the revenue. rule 172 of the executive instructions of the government of bengal, framed under the land acquisition act, deals with cases of acquisition of revenue-paying land on behalf of a company or local authority, financially independent of the government. ..... having obtained possession, the justices found certain villages within the land and they thereupon on the same date, i.e., november 10, 1865, asked the government of bengal to supply them with information regarding the land, rents and fisheries to enable them to realise future rents, etc. it would not be unreasonable to suppose that the .....

Phul Kumari Vs. State and anr.

Court : Allahabad

Reported in : AIR1957All495

..... it and when the statute creating it docs not confer any appellate or revisional jurisdiction over it. a district judge when exercising jurisdiction under section 78 of the bihar and orissa village administration act (no. iii of 1922) was held to be not a court subordinate to the high court within the meaning of section 115, c. ..... jurisdiction over all sorts of courts; merely because it exercises jurisdiction over civil courts it would be wrong to treat it as a civil. court. the bengal and assam civil courts act itself confers upon the high court appellate jurisdiction over the civil courts.there is no foundation for the view that appellate jurisdiction over ..... section 100, c. p. c., see sections 50 and 51. these provisions regarding appeals in spite of provisions regarding appeals from the civil courts in the bengal and assam civil courts act also show that a compensation officer does not act as a civil court. the compensation commissioner and his assistant exercise powers of supervision .....

A.V. Fernandez Vs. the State of Kerala

Court : Supreme Court of India

Reported in : AIR1957SC657; [1957]1SCR837; [1957]8STC561(SC)

..... the constitution. there were on the statute book various sales tax acts enacted by the provincial legislatures, viz., bihar sales tax act, 1947, bengal finance (sales tax) act, 1941, madhya pradesh sales tax act, 1947, madras sales tax act, 1939, mysore sales tax act, 1948, orissa sales tax act, 1947, east punjab general sales tax act, 1948, and the uttar pradesh sales tax ..... in support of this position on the observations of this court in messrs. chatturam horilram ltd. v. commissioner of income-tax, bihar and orissa : [1955]27itr709(sc) : 'as has been pointed out by the federal court in chatturam v. c.i.t., bihar [1947] f.c.r. 116 (quoting from the judgment of lord dunedin in whitney v. commissioners of inland revenue [1926 .....

Member for the Board of Agricultural Income-tax, Assam Vs. Sindhurani ...

Court : Supreme Court of India

Reported in : AIR1957SC729

..... monetary return coming in with some sort of regularity, or expected regularity, from definite sources.' in captain maharaj kumar gopal saran narain singh v. commissioner of income-tax, bihar & orissa, lord russell of killowen after referring to the definition given by sir george lowndes held that life annuity paid out of an estate is income. 17. salami was described by ..... under the indian income-tax act and question whether it was a capital receipt or revenue receipt and therefore exempt or not from taxation did not arise because the bengal agricultural income-tax act was passed in 1944 and the assam act in 1939. it was not necessary for the purpose of that case to decide whether it was ..... on the facts of each case whether salami was agricultural income or not because it was not know in respect of what transaction the amount was received. 26. the orissa high court in s.m. bose v. secretary, board of revenue has held that salami is not a payment of rent in advance nor is it income by is .....

Member for the Board of Agricultural Income-tax, Assam Vs. Sindhurani ...

Court : Supreme Court of India

Reported in : [1957]32ITR169(SC)

..... monetary return coming in with some sort of regularity, or expected regularity, from definite sources.' in captain maharaj kumar gopal saran narain singh v. commissioner of income-tax, bihar & orissa, lord russell of killowen after referring to the definition given by sir george lowndes held that life annuity paid out of an estate is income.salami was described by lord ..... under the indian income-tax act and question whether it was a capital receipt or revenue receipt and therefore exempt or not from taxation did not arise because the bengal agricultural income-tax act was passed in 1944 and the assam act in 1939. it was not necessary for the purpose of that case to decide whether it was ..... be decided on the facts of each case whether salami was agricultural income or not because it was not know in respect of what transaction the amount was received.the orissa high court in s.m. bose v. secretary, board of revenue has held that salami is not a payment of rent in advance nor is it income by .....

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Reported in : AIR1957SC768; [1957]32ITR466(SC)

..... operations in forestry in raja mustafa ali khan's case, when interpreting the test laid down therein.' 86. vikram deo varma v. commissioner of income-tax, bihar & orissa, is the last case of this series. the assessee derived income from extensive forest areas in the impartible estate of which he was proprietor. over several decades ..... 70. the first case which came up for consideration after the above decision of the privy council was the case of commissioner of agricultural income-tax, west bengal v. raja jagadish chandra deo dhabal deb before the calcutta high court. the assessee was the zamindar of chilkigarh in the district of midnapore the western ..... and amplitude and should not be whittled down by importing limitations not inserted by the legislature.' 20. mookerjee, j., in commissioner of agricultural income-tax, west bengal v. raja jagadish chandra deo dhabal deb also expressed himself similarly : 'and the present-day view seems to be that where an exemption is conferred by statute .....

S.R. Agrawalla and Brothers Vs. Collector of Sales-tax

Court : Orissa

Reported in : AIR1958Ori87; [1958]9STC31(Orissa)

..... deduction of rs. 1,04,212-7-0 representing the value of certain quantity of jute despatched to some jute mills in madhya pradesh and west bengal, outside the state of orissa under instructions from messrs paluram dhandhania of raigarh in madhya pardesh.the sales-tax officer rejected the petitioners' claim on the ground that the impugned sales ..... were completed at bargrah in the district of sambalpur inside the state of orissa before they were dispatched to the mills outside. against this order of the sales-tax officer, the dealers preferred an appeal to the assistant collector of sales-tax ..... to the majority view of the supreme court, in the second travancore-cohin case, the provisions of article 286(2) are not attracted.10. subsequently, in the bengal immunity co., ltd. v. state of bihar (1955) 6 s. t. c. 446: ( (s) air 1955 s. c. 661) (f), the majority took the view that the explanation to clause .....

Basappa Vs. the State

Court : Karnataka

Reported in : AIR1959Kant1; AIR1959Mys1; ILR1958KAR288; (1958)36MysLJ580

..... bring about reorganization. under the states reorganization act the states of kerala, mysore, bombay, madhya pradesh, rajasthan and punjab were designated as new states. the andhra, assam, bihar, madras, orissa, uttar pradesh and west bengal states were retained and alterations were made in the territorial extent of some of these states by additions or subtractions. in respect of the new states of bombay .....

Anil Kumar Bhattacharjee and ors. Vs. Deputy Commissioner and Collecto ...

Court : Guwahati

..... the constitution and not any provision of the impugned act. reliance was then placed on the following passage in the case of 'sri luxmi janardan jew v. state of west bengal; 63 cal wn 101 at p. 112: (air 1059 cal 402 at p. 407 in support of the proposition that if the act does not provide for opportunity to be ..... principles on which the doctrine of colourable legislation rests have been elaborately expounded in the leading decision of the supreme court in k.c. gajapati narayan deo v. state of orissa, 1954 scr 1 : (air 1953 sc 375). i had occasion to dwell on this subject at some length in my earlier decision in relation to the constitutionality of the assam ..... .' the decisions cited by mr, seta do not govern the present case. in 1953 sca 53 : (air 1952 sc 252), the supreme court declared some of the sections of the bihar land reforms act, 1950 (act 30 of 1950), to be void and inoperative on the ground that those provisions had really nu connection with the subject of the legislation. the .....