rule or special order referred in s. 128(1) .
Words & phrases-Cess-Interpretation of-Whether tax or
fee depends upon purpose of its levy ... cess may either be a tax or a fee. Whether a cess in
a given context is a tax or a fee depends upon
which
empowered the State Government to impose by notification
cess and tax on sugarcane. The Constitutional validity of
the Act was challenged and the High ... provided that notwithstanding any
judgment, decree or order by any court all cesses and taxes
imposed or collected under any State law before
CITATOR INFO :
R 1978 SC1217 (25)
ACT:
Bengal Cess Act, 1880 , Ss. 72, 102-Value of coal supplied
from colliery to owner's factory ... Whether cess leviable
thereon-Mode of computation of value-If can be questioned in
suit or only by procedure prescribed by Act.
HEADNOTE:
The respondent
issued by the respondents where under it was called upon to pay cess on jute yarn and twine. So are the other Writ Petitions ... Central Government. Section 9 provides for levy of a cess which, after collection, is made over to the Development Council established under Section
SC1927 (70)
RF 1991 SC 735 (8)
ACT:
Cess-When can be levied.
Constitution of India List II Entry 8, Entry 51 and Entry ... Whether enable legislature to levy cess on "shop-rent",
etc.--Whether shop-rent under Mysore Excise Act. 1901 and
1965 amounted to excise
lease. The syndicate described this payment as "local fund cess." The Income-tax Officer, Ward "B", Panch Mahals, brought these ... that the to sums were not taxable, because they represented local fund cess collected by him on behalf of the Government of Bombay
Municipal
Committees in the state of Punjab to impose Urban
Development Cess on the sales/purchase of kapas (raw
cotton), Narma and oil seeds made ... noted that the appellant had issued the
notification for imposition of the cess on sales and
purchases of kapas, narma and oil seeds to compensate
28th December, 1983, issued
thereunder andRules 2 and 3 of the Automobile Cess Rules,
1984. The relevant provisions are reproduced:-
The Industries (Development &
Regulation ... Imposition of cess on
scheduled industries in certain
cases: (1) There may be levied and
collectedas acess for the
purposes of this
Service) Central Rules 1998, the Building and Other
Construction Workers Welfare Cess Act, 1996 and the Rules
framed thereunder are constitutionally valid and within ... India. It was contended that the imposition of levy under the
Cess Act is a compulsory and involuntary extraction made for a
public purpose without
royalties from a coal mine were held liable both to cess under the Cess Act, 1880 , and to income-tax under ... legislated so as to prevent zamindars from exacting excessive rents, imposing illegal cesses, imposing undesirable conditions of tenancy, evicting tenants for inadequate reason
