Judgment Search Results Home > Cases Phrase: cess act 1880 Page 1 of about 688,421 results (0.609 seconds)

State of West Bengal Vs. Ghusick and Muslia Collieries Ltd.

Court : Supreme Court of India

Reported in : AIR1985SC840; [1987]163ITR592(SC); 1985(1)SCALE454; (1985)2SCC715; [1985]3SCR352; 1985(17)LC760(SC)

..... under sections 5 and 6 of the bengal cess act, 1880, as amended in bihar, all immovable property situate in any part of state of bihar was liable to payment of local cess, which in the case of mines was to be assessed on the annual net profits from them. ..... authorities assessed cess on this income under the bengal cess act, 1880 for the year 1958-59 the respondent for the first time claimed exemption from the assessment of cess in respect of the sale price of water amounting to rs. ..... the present appeal by special leave directed against the judgment of the calcutta high court dated 10 october, 1969 involves the interpretation of sections 6 and 72 of the bengal cess act, 1880 and arises in the following circumstances.2. ..... the respondent company took up the matter in appeal before the collector of burdwan, who found that the cess levied was not contrary to the provisions of the act and the rules framed there under, as the income was derived by the employment of machinery and staff of the coalmine.5. ..... the high court referred to a large number of cases, english and american, and the history of the cess act to arrive at the above conclusion.7. ..... in the present case we are concerned only with the interpretation of sections 6 and 72 of the bengal cess act. ..... it was also not land within the meaning of section 6 of the bengal cess act. .....

Indian Iron and Steel Co. Ltd. Vs. Cess Deputy Collector and ors.

Court : Supreme Court of India

Reported in : AIR1976SC2452

..... in the aforesaid decision : [1963]48itr123(sc) this court has held that on a construction of sections 5, 6 and 72 of the bengal cess act, 1880, as amended in bihar, the cess is payable by the appellant and the manner in which disintegration should take place or the components or items which would have to be taken into account in arriving at 'the annual profit' from the mine for the purpose of ..... the observation made by the board of revenue that the authority (the cess deputy collector) should take particular care to ensure that only such deductions which are attributable to mining operations are actually allowed as permissible under appendix e-c of the cess manual, is not the correct view to take in regard to assessment of profit for the purpose of payment of tax. ..... the only point involved in these appeals is whether the board of revenue was correct in stating 'the cess deputy collector should take particular care to ensure that only such deductions which are attributable to mining operations are actually allowed, if permissible under appendix e-c of the cess manual.'3. ..... the upshot of the decision is that cess is payable by m/s. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... traceable to entries49 and 50 of list ii vis-a-vis entries 52, 54 read with entry 97 of list iof the seventh schedule of the constitution of india.overview of the statutes:the impugned acts:cess act, 1880:under section 4(interpretation clause) of the cess act, 1880 "immovableproperty" and "land" have been defined as follows:(i) "immovable property" includes lands and all benefits to arise out ofland and things attached to the earth, or permanently fastened to anythingwhich is attached to the earth, but ..... . it has been urged that the operations involved in the manufacturing ofbricks as set out in the writ petition are required to be considered bythis court, as being relevant to show that the cess act, 1880 is notapplicable and that the notices issued demanding payment of cess arearbitrary illegal and liable to be quashed being also in breach of thefundamental rights of the petitioners guaranteed under articles 14 and19(1)(g) of the constitution of india to run their business of manufactureand sale of bricks.it is averred ..... of minerals, or minerals, despatched during two years immediatelypreceding that financial year from such mineral-bearing land or quarry;(1c) 'development value' means a sum equivalent to five times the annualvalue of land as assessed under the cess act, 1880; ' ;(b) after clause (3), the following clause shall be added and shall bedeemed always to have been added ;-'(4) 'year' means a financial year as defined in clause (15) of section 3of the bengal general clauses .....

Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Reported in : AIR1993Cal78

..... , or minerals, despatched during two years immediately preceding that financial year from such mineral-bearing land or quarry; (1c) 'development value' means a sum equivalent to five times the annual value of land as assessed under the cess act, 1880; (b) after clause (3), the following clause shall be added and shall be deemed - always to have been added:-- (4) 'year' means a financial year as defined in clause (15) of s. ..... according to the appellants the 3 levies under the three acts namely, cess act, 1880, west bengal primary education act, 1973 and the west bengal rural employment and production act, 1976 in so far as they purport to levy cess on the basis of despatches of coal are beyond the legislative competence of the state legislature on the principles laid down in the aforesaid supreme court decisions in india cement (supra) and orissa cement. ..... (2a) at the rate of ten paise on each rupees of annual value thereof as assessed under the cess act, 1880; (b) in respect of a coal-bearing land, at the rate of five per centum of the annual value of the coal-bearing land as defined in clause (1)of s. ..... -- (1) on and from the commencement of (his act, all immoveable properties on which road and public work cesses [are assessed or liable to be assessed] according to the provisions of the cess act, 1880, shall be liable to the payment of rural employment cess; provided that on raiyat who is exempted from paying revenue in respect of his holding under clause (a) of sub-sec. (1) of s. .....

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

Court : Patna

..... the legislative competence of the cess act, 1880 is not under challenge whereas legislative competence of bihar health cess act, 1977 and bihar and orissa primary education act, 1919 is under challenge. 7. ..... immovable property has been defined in section 4 of the cess act, 1880 which reads as follows ;-- 'immovable property'-- 'immovable property' includes lands and all benefits to arise out of land and things attached to the earth, or permanently fastened to anything which is attached to the earth, but does not ..... the contention of learned counsel for the petitioners with respect to levy of cess under the cess act, 1880 is that since the estate of the petitioners company vested in the state of bihar with effect from 1-1-1956 it has no liability to pay cess. ..... the demand of respondents under the cess act, 1880 is barred by limitation as under section 45 of the cess act. ..... to appreciate the question involved section 45 of the cess act, 1880 is quoted herein below :-- '45. ..... therefore, in any view of the matter the petitioner company is liable to pay cess under the cess act, 1880. 14. ..... section 5 of the cess act, 1880 is charging section which reads as follows :-- '5. ..... the claim of the petitioners is that since the land held by petitioner company vested in the state of bihar with effect from 1 -1 -1956 it has no liability to pay cess under the cess act, 1880. ..... in support of his contention learned counsel drew our attention to section 45 of the cess act, 1880. .....

Sree Sree Iswar Gopinath Deb Thakur and anr. Vs. Kameswar Nath and anr ...

Court : Kolkata

Reported in : AIR1950Cal189

..... 32 of the act then states :'subject to the provisions of this chapter the provisions of the cess act, 1880, shall apply so far as possible to the assessment, levy, payment and recovery of the primary education cess. ..... sub-section runs as follows:'in any district or part of a district in which the provisions of this chapter are in force all immovable property on which the road and public works cesses are assessed according to the provisions of the cess act, 1880, shall be liable to the payment of a primary education cess. ..... second contention has to be answered by a reference to the different sections of the bengal primary education act 1930 as also of the cess act, 1880. ..... section 54 provides that in cases where a new valuation or re-valuation takes effect in a district or where the rate of cess is changed or where the dates fixed by the board of revenue for payment of cesses under section 57 of the cess act are altered, the holder of the estate will cause a notice in the prescribed form to be published in the places mentioned in ..... section 31 of the act provides that when primary education cess is levied for the first time a notification and proclamation in the manner pro-vided for by section 41 of the cess act and a notice on the holder of an estate showing the amount of cess payable in respect of the estate and specifying the date from which such primary education cess will take effect, shall be served subject to the proviso that defect in the service of notice shall not effect .....

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

Court : Supreme Court of India

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

..... these three sets of appeals raise a common point 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. ..... is made by the central legislature on the annual net profits from mines and quarries, other than notified mines and from tramways, railways and other immovable property, ascertained respectively as in this act prescribed; and the rate at which the local cess shall be levied for each year shall - (a) in the case of such annual net profits, be one anna on each rupee of such profits; and (b) in the case of the annual value of lands, be such ..... rate as shall be determined for such year in the manner in this act prescribed : provided that the rate at which the local cess shall be levied for any one year on the annual value of lands shall not be less than the rate of one anna and six pies or more than the rate of two ..... the company filed an appeal to the deputy commissioner and the ground urged by the company was that it was not at all liable to the levy of cess under the act become it did not sell any ore as such and could not therefore be treated as having made 'any profit from the mines' within the meaning of s. .....

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

..... according to the preamble to the bengal cess act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance of roads and other works of public ..... lessee of the mines the assessee incurred liability for payment of (i) road and public works cess under the bengal cess act of 1880; (ii) education cess levied under the bengal (rural) primary education act, 1930. ..... cess and public works cess are to be assessed on the annual net profits under sections 72 to 76 of the cess act 1880. ..... the language of the provisions both of the act and the two cess acts the applicability of section 10(4) cannot be attracted. ..... on the facts and in the circumstances of the case, the amounts provided for or paid by the assessee company, as road and public works cess and the education cess was allowable as a deduction under section 10(2)(ix) or 10(2)(xv) of the indian income tax act, 1922, read with section 10(4) of the said act ?the high court answered the questions against the assessee. ..... arrived at according to the provisions of the two cess acts can by no stretch of reasoning be equated to the profits which are determined under section 10 of the act. ..... the cess act of 1930 mows the same pattern so far as the ascertainment of annual net profits ..... payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under section 10 of the income-tax act, 1922, hereinafter referred to as the 'act', in the computation of its profits. .....

Steel Authority of India Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2006(2)JCR327(Jhr)]

..... better appreciation of the case, it is necessary to notice certain facts, as narrated hereunder.the then state of bihar was charging cess on royalty in purported exercise of authority under bengal cess act, 1880, which was made applicable to the state of bihar. ..... west singhbhum, chaibasa, if there is any evidence in its support of claim.if the petitioner produces any evidence, such as demand notice for payment of cess on royalty for the period after 4th april, 1991 or any other evidence to suggest that any amount has been paid towards cess on royalty for the period from 5th april, 1991 onwards, the authority, in such case, will decide the claim by a reasoned order, within three ..... of any specific record or evidence, no finding can be given as to whether any demand of cess on royalty was made after 4th april, 1991 and whether the petitioner has deposited any amount or cess for the period after 4th april, 1991 which he can claim refund. ..... supreme court held that the said act validated the collection of levies already made up to 4th april, 1991 but did not authorize making of levy and collection of cess or taxes beyond that period. ..... said case, the supreme court held that royalty is a tax, and as such a cess on royalty being a tax on royalty, was beyond the competence of state legislature because section 9 of the central act covers the field. ..... writ petitions challenging the demand and also raised the legislative competence in enacting cess and other taxes on minerals (validation) act, 1992. .....

Commissioner of Income Tax Vs. Dcm Sriram Consolidated Ltd.

Court : Delhi

Reported in : (2009)221CTR(Del)519; [2009]176TAXMAN49(Delhi)

..... shorn of details, there was an imposition of cess on tata iron and steel ltd under sections 5 and 6 of bengal cess act, 1880, in respect of, iron ore extracted from its mines, which was, utilized for ..... cess on the ground that it had not sold the ore and, therefore, it could not be treated as having 'made any profit from the mines' within the meaning of the provisions of the bengal cess act, 1880 ..... cpps to assessee's company less the cost of generation of electricity, would not have been excluded from the book profit for the purposes of section 115ja of the income tax act, but extra cost would have been incurred on account of difference between the rates charged by the state electricity boards and the rates adopted by the assessee for computation of ..... in law in allowing the assessee's claim of alleged profits derived by the assessee from the business of generation of power while computing the book profits under section 115ja of the income tax act, 1961, particularly when the electricity power generated was entirely for captive consumption''1.3 in order to answer the question framed by us, it would be helpful if we were to note the factual ..... , reduce that part of the profit which is derived from transfer of energy from its cpps in arriving at book profits amenable to tax under section 115ja of the act.11.1 the aforesaid principle as evolved by the supreme court in the case of tata iron and steel ltd (supra) has been applied by it in a later decision entitled textile machinery corporation ltd. .....