present case the doctrine of
benefits cannot apply first, because the cess goes directly
to the Consolidated Fund and, secondly, because the
legislature ... object of the Act is not to repair all buildings
subject to cess but to prevent the annually recurrent
mischief of house collapses
draw toddy from the
trees. The petitioner also paid education and health cess at the prescribed
rates in pursuance of the condition in Para ... mentioned in Para. 18 of this notification that health cess at the rate of
nine naye paise per rupee shall also be payable
BOCW Act') and Buildings And Other
Construction Workers Welfare Cess Act, 1996 (hereinafter referred to as
'Welfare Cess Act'). They had challenged ... Courts on the ground that the provisions of BOCW Act
or Welfare Cess Act were not applicable to them because of the reason that
they
liable to pay any interest and lastly that they duly paid the cesses directly into the collectorate. The sanad or letter dated the 7th December ... annum, and lastly that the defendants are not liable to pay cesses or interest as claimed. The Court below accordingly decreed the suit in part
Secretary of State monies paid under protest in respect of water cesses which the Government of India had levied under the Madras ... determined was the right of the Government to levy these cesses. The cess the subject-matter of the first action was levied in respect
given to all persons against whom the amount of duties,
cess, interest, fine or penalty were due and payable as on
31.3.1998. Therefore, this ... intended to be given to those
against whom the amount of duties, cess, interest,
fine or penalty were due or payable upto 31.3.1998.
Viewed
basis of the existing right to share the
royalty and cess on pro-rata basis and also for the consequential reliefs.
FACTS
2. Government ... depending on the bargain amongst the
parties, statutory levies (royalty and/or cess) on the entire production of
oil and gas, including on the share
DATE OF JUDGMENT:
26/09/1966
BENCH:
ACT:
Mysore Health Cess Act, 1962 -Competence of the State
Legislature to levy health cess-Validity ... Cess whether
excise duty under item 1 of Schedule A of the Act .
Mysore Excise Act (Act 5 of 1901) s. 18, and Hyderabad
Abkari
provides for the levy of market fees and
development cess, which reads as follows:
“any such agricultural produce, which reaches any Market area ... registered as ‘First Arrival’ and on
such produce, Market fee and Development cess shall be payable”
Consequently, the “Mandi Samities” served letters of notice
Central Rules"); The Building
and Other Construction Workers Welfare Cess Act, 1996 (for short
"the Cess Act ") and The Building and Other ... Construction Workers
Welfare Cess Rules, 1998 ( for short "the Cess Rules") are
constitutionally valid and within the competence of the Parliament
