deminimis rule to such a case. As to what is a cese deserving the benefit of the aforesaid rules is a question the benefit
annual profits from the grove after payment of the land revenue and cesees and after deducting 10 per cent. as costs of collection were
does not involve commercial or industrial activity.
31. In Arup Sarkar Vs. CESE Limited & Others , (Writ Petition No. 18367 of 2019 Judgment dated
found to have committed financial and other irregularities such Pradhan or shall cese to exercise and perform the financial and administrative powers and functions, which
record officer under the appellations by which they are known, and no cesees not so recorded shall he recoverable in any civil or revenue court