BOCW Act . The means of generating revenues for making effective the welfare provisions of the BOCW Act is
through the Cess Act , which is questioned ... manifest from the overarching schemes of the BOCW Act, the Cess
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
questioning the levy of Cess under the BOCW Cess
Act, 1996 , inter alia on the ground that under the A.P. Municipal Tramways
(Construction, Operation ... funds of any local authority, contending
that the Cess under the BOCW Cess Act, 1996 is in the nature of tax, and
BOCW Welfare Board
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 ... 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
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 ... 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
respondent in issuing the
assessment order bearing No.BOCW/Cess/Wonderla/2017, dated
26.06.2018, this Writ Petition is filed.
Heard Sri Vedula Venkata Ramana, learned
