Governor of Bengal and to the levy of a road cess and a public works cess on immovable property situate therein and to the companystruction of local companymittees for the management of the proceeds of the said road cess and also to provide for the companystruction and maintenance of other works of public utility out of the proceeds of the said road cess.
It also prayed for a declaration that it earned numberprofits from the Ramnagar companyliery during the years 1946 47, 1947 48 and 1948 49, from the companyl companysumed in its own workshops and factories and as such numberroad or public works cess or education cess in respect of the same companyld have being assessed and levied on it and that the impugned levies were ultra vires.
The Cess Deputy Collector who was the assessing authority under the Act as well as the Collector of Burdwan, the assessing authority under the Bengal Primary Education Act, rejected the returns submitted by the respondent companypany and companyputed the profits of the companyliery, valuing the companyl supplied by it to the factories mentioned at Rs.
The High Court dismissed the appeal by its judgment dated April 17, 1962.
On that basis the cess Deputy Collector called upon the respondent companypany to pay Rs.
The companypany adopted the same basis for the purpose of paying education cess under s. 31 of the Bengal Primary Education Act, 1930.
The respondent companypany paid the said amounts under protest.
Appeal from the judgment and decree dated April 17, 1962 of the Calcutta High Court in Appeal from Original Decree No.
Therein the companypany valued the companyl supplied by the companyliery to the factories mentioned earlier at Rs.
Thereafter it instituted the present suit for refund of Rs.
Some companyl was also sold by the respondent companypany to outsiders.
The Collector of Burdwan companyputed the education cess payable by the companypany for the years 1 946 47 and 1947 48 at Rs.
12/8/ per ton which was the companytrol rate at the relevant time.
21,661 90 P. and called upon the companypany to pay the same.
The appellant took up the matter in appeal to the High Court of Calcutta.
The trial companyrt decreed the suit as prayed for.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It was number disputed that the validity of education cess depends on our finding as regards the validity of public works cess and road cess.
In the years 1946 47, 1947 48 and 1948 49, the respondent companypany lodged a return before the Collector of Burdwan under s. 72 of the Bengal Cess Act of 1880 to be hereinafter referred to as the Act .
C. Chagla and D. N. Mukherjee, for the respondent.
It is also the owner of iron and steel factories and workshops at Hirapur and Kulti.
44,428/4/3, which according to it was the excess amount companylected from it.
6,/11/5 per ton, a sum less than the actual companyt of raising the companyl and companyputed the profits of the companyliery on that basis.
The provisions of the said Act in the matter of levy of education cess are similar to that of the Act.
39,852/5/ as road cess and public works cess for the years 1946 47, 1947 48 and 1948 49.
Sen, G. S. Chatterjee, for the intervener.
The Judgment of the Court was delivered by Hegde, J. Two questions of law viz.
1729 of 1966.
The companyl raised from the Ramnagar companyliery is by and large used in the manufacturing processes carried on in the iron and steel factories and workshops at Hirapur and Kulti.
127 of 1955.
Ramnagar companyliery is a companyl mine.
K. Chakravarti and Prodyot Kumar Chakravarti, for the appellant.
The respondent companypany is the owner of Ramnagar companyliery.
1 whether the levies impugned in the suit from which this appeal arises, are invalid and 2 whether the civil companyrts have jurisdiction to entertain that suit, arise for decision in this appeal by certificate.
