West Bengal Primary Education Act, 1973

The Agricultural Income Tax Officer appealed against a Calcutta High Court order that granted a refund of rural employment cess and education cess paid by tea estate owners, together with 12% interest, for periods before the West Bengal Taxation Laws (Second Amendment) Act, 1989. The Supreme Court examined whether the …

The case involved challenges to State legislation levying cesses on coal-bearing land, mineral-bearing land, brick-earth, and tea estates in West Bengal, and on mineral rights in Uttar Pradesh. The Constitution Bench, by a 4:1 majority (Lahoti, J. for himself, Khare CJI, Agrawal and Lakshmanan JJ.; Sinha, J. dissenting…

The appellants, holders of B.Ed. degrees, applied for primary school teacher posts in West Bengal where the 1991 recruitment rules require a "trained candidate" to possess a Junior Basic Training/Primary Teacher Training Certificate (JBT/PTTC). They were denied marks for training qualification and contended that a 1971…