appellants paid certain amounts to the government as
excise duty and education cess for the years 1951-52 to
1965-66 in one case ... pray for refund of the amounts paid by
way of cess for the years 1951-52 to 1965-66 and they gave
no reasons before
Jeevan Reddy, J.
1. The validity of the levy of education cess and rural employment cess
created by the West Bengal Taxation Laws (Second Amendment ... raising funds for the
said purposes, the State Legislature imposed two cesses upon certain lands
and buildings in the State. Since the relevant provisions
Respondent No.1 to remit Labour
Signature Not Verified
Digitally signed by
Cess amounting to Rs.2,60,68,814/-, computed ... Building and Other
1
Construction Workers’ Welfare Cess Act, 1996, hereinafter referred to as
the “ Cess Act ”, read with Rules 3 and Rule
involved in the appeals is with respect to the levy of
education cess, higher education cess, and National Calamity Contingent
Duty (NCCD ... valorem (under Section 85 of the Finance Act, 2005);
and
d. Education Cess @ 2% ad valorem (under Section 91 of the
Finance Act, 2004) aggregating
arbitrability of the claims made by the petitioner in respect of
Royalties, Cess, Service Tax and CAG Audit have been
rejected.
3. Before we discuss ... constituents of the (claimants) shall
be liable to pay royalties and cess on their
participating interest share of Crude Oil and Natural
Gas saved
Finance Act, 2008 (for brevity ‘the Act’) which provides for
levy of cess on mineral rights. The respondent was granted a mining
lease for extraction ... year 2008 it was required to pay the environment and health
cess imposed under Section 16 of the Act. The State Government, in
exercise
Leave petitions.
The appellants-writ petitioners are challenging the
validity of The Cess and Other Taxes on Minerals
(Validation) Act, 1992 [being ... Nadu Panchayats Acts 1958
levied in every Panchayat Development lock a local cess @
0.45p on every rupee of land revenue payable to the
Government
interest
chargeable on late payment of bottling fees, amounts to tax,
duty, cess or fees within the meaning of Section ... Section 43B of the Act applies to payments relatable to tax, duty, cess,
or fee. But bottling fees chargeable from the assessee under the Rajasthan
SC1382 (75)
ACT:
Andhra Pradesh (Krishna and Godavari Delta Area) Drainage
Cess Act 1968-Whether violative of Art. 14 of the
Constitution.
HEADNOTE:
The vires ... Andhra Pradesh (Krishna and Godavari Delta
area) Drainage Cess Act 1968 has been challenged in C.A. No.
223 of 1970 and in writ petition
SC1927 (70)
ACT:
Railway--Suit for recovery of cess--Limitation--
Maintainability--Consignee, if liable--Indian Limitation
Act, 1908(IX of 1908), Arts. 149,120.50--Constitution ... very of the coal after paying the freight, but by, mistake
the cess payable as surcharge was not 'recovered from him at
the time
