been held as under:-
"53. Cess under the Cess Act read with the BOCW Act is leviable
in respect of building and other construction ... cess under the
Cess Act . Accordingly no intimation or information was given or any
return filed with the assessing officer under the Cess
recovered from the contractor.
The Cess Act and the Cess Rules ensure that the Cess
is collected at source from the bills of the contractors ... BOCWW Cess Rules deals with levy
of cess. Rule 3 of the BOCWW Cess Rules reads as follows:-
"3. Levy of cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
liable to cess in respect of the
first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW
Act is leviable ... cess under the Cess
Act . Accordingly no intimation or information was
given or any return filed with the assessing officer
under the Cess
