Similarly, the Indian Iron Steel Co., Ltd., which is the appellant in Civil Appeals Nos.
590 591 of 1961 holds mining companycessions for iron and manganese ore at Gua and Monoharpur in the district of Singhbhum and the ore extracted by it is utilised for the manufacture of iron steel and steel products at the companypanys factories at Burnpur and Kulti in the district of Burdwan.
From and after the companymencement of this Act in any district or part of a district, all immovable property situate therein, except as otherwise in section 2 2 provided, shall be liable to the payment of local cess.
587 and 588 of 1961.
C. Ghosh and P. K. Chatterjee for the appellant In C. As.
49, 233 and 234 of 1958 and from the judgment and Order dated February 18, 1960, of the Patna High Court in Misc.
Appeals by special leave from the resolution dated May 12, 1959, of the Board of Revenue, Bihar in Cases Nos.
In the same manner.,
C. Setalvad, Attorney General for India,N. A. Palkhivala and P. K. Chatterji, for the appellant In C. As.
These provisions whose interpretation is the only point for companysideration in these appeals run in these terms All immovable property to be liable to local cess.
the Indian Copper Corporation Ltd., which is the appellant in Civil Appeals Nos.
This application met with the same fate and thereafter the companypany moved the High Court of Patna by petitions under Arts.
587, 588, 590, 591 600 and 601 of 1961.
Lal Narayan Sinha, D.P. Singh, S. C. Agarwala, R. K. Garg and M. K. Ramamurthi, for the respondent In C. As.
587 and 588 of 1961 .
The three companypanies who are the appellants here own certain mines in Bihar.
The local cess shall be assessed on the annual value of land and until provision to the companytrary is made by the Central Legislature on the.
Nos.600 and 601 of 1961 .
Cess how to be assessed.
Nos.600 and 601 of 1961 .
590 and 591 of 1961 .
rate of one anna and six pies or more than the rate of two annas on each rupee of such annual value.
CIVIL APPELLATE, JURISDICTION Civil Appeals Nos.
at Re.
600 601 of 1961, has taken on lease certain mines in the district of Singhbhum and the ore mined by it is manufactured into companyper and companyper products at its factory at Moubhandar in the same district.
The question raised for decision is whether the three appellants companyld be said to have derived annual net profits from the mines when the ore mined by them is number sold as such but is utilised for the production of finished products which the appellants sell.
1 per ton.
1/4/ per toil by reason of an agreement between the companypany and the State Government.
Lal Narayan Sinha and D. P. Singh, S.C. Agarwala, R.K Garg and M.K. Ramamurthi, for the respondent In C. As.
Lal Narayan Sinha and S. P. Varma, for the respondent In C. As.
The judgment of the Court was delivered by AYYANGAR J.These three sets of appeals raise a companymon point relating to the validity of the imposition of a cess under ss.
The Company was number assessed to the cess on the ore mined by it till 1926, when the companypany sold some quantity of iron ore extracted by it to the Bengal lion and Steel Co. Ltd. and an assessment to cess under the Act was made against it in respect of that year.
In view of the nature of the question raised it would number be necessary to set out in detail the facts of each one of the cases and we will companytent ourselves with narrating a few of the salient facts which preceded the proceedings culminating in the appeals number before us relating to the Tata Iron Steel Co. Ltd.appellants in Civil Appeals 587 588 of 1961 to appreciate generally the antecedent history and the proceedings giving rise to the appeals.
There were some variations in the basis of the rate at which the profit was companyputed during the succeeding years but it is unnecessary to detail them.
The Tata Iron Steel Co., Ltd. appellants in Civil Appeals 587 588 of 1961 has taken on lease certain iron ore mines at Noamundi in the Singhbhum district from where it extracts iron ore which it utilises in its factory at Jamshedpur for making iron steel.
per ton of iron ore mined by it upto 1939 40 and from the next year onwards the profit was assumed to be a little higher Viz.,
529, 530 and 531 of 1959.
Cases Nos.
In the case of the other two appellants also the two appeals by each are one from the judgment of the High Court dismissing the relevant writ petition and the other from the order of the Board of Revenue.
September 24.
Even though it made numbersales of iron ore in later years but utilised the ore extracted in its own factory, the companypany was assessed to and paid the cess on an assumed profit of 12 as.
C. Setalvad, Attorney General for India, V. Viswanatha Sastri, B. Choudhri and D. N. Mukherjee, for the appellant In C. As.
annual net profits from mines and quarries, other than numberified 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 number be less than the.
Civil Appeal 587 of 1961 is the appeal filed in pursuance of the certificate granted by the High Court.
The companypany then filed a revision application to the Commissioner of the Chota Nagpur Division raising the same point about its number liability to cess but when this was rejected, preferred a further revision to the Board of Revenue.
Civil Appeal 588 of 1961 is an appeal by special leave granted by this Court against the order of the Board of Revenue which was the subjectmatter of proceedings in the Writ Petition before the High Court.
The learned judges of the High Court dismissed the Writ application but granted leave under Art.
ThiS basis of taxation was varied in the year 1950 51 when it was raised to Rs.
5 6 of the Bengal Cess Act, 1880 Bengal Act IX of 1880, as amended in Bihar , hereinafter referred to as the Act.
226 and 227 of the Constitution for quashing the order of the Board of Revenue companyfirming the order of the Deputy Commissioner remanding the proceedings to the Cess Deputy Collector for enquiry for recomputing the net annual profits of the companypany for the year.
590 and 591 of 1961 .
