respondents prohibiting them from further recovering any amount under the Maharashtra Education (Cess) Act, 1962 and the Rules thereunder. A relief is also claimed ... declaration that the Maharashtra Education (Cess) Act 1962 be declared as ultra vires of the Constitution.
2. The petitioner is a resident of Malkapur, taluq
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
consider the nature of interest paid by the assessee on the cess payable under the U. P. Sugarcane Cess Act, 1956. The interest was claimed ... deduction. The admitted position was that the cess payable under the said Act was deductible expenditure in the computation of the income. The controversy
took water. The Government, through the Collector of Godavari, charged a water cess of Rs. 8-5-8 for his use of the water ... money so paid.
2. The sole question, therefore, is whether the water-cess was legally levied. The cess bore to be levied in virtue
lessees or mine-owners. He has been assessed for "cess" under the provisions of Bengal Act IX of 1880, in respect ... mines on his estate. This Act provides for the levy of "cess" on all immovable property situate in the Province for the construction
Tribunal is right in holding that the entire
cess can be claimed against taxable income?"
::: Downloaded on - 09/06/2013 ... notice under Section 263 , a query
was raised to the effect that cess which has been imposed on green
leaf tea was required
Judge gave relief to the plaintiffs in respect of the general sanitary cess which had been imposed on the laud belonging to the plaintiffs ... ground that no sanction had been obtained for sanitary cess on the land from Government. He also gave relief to the plaintiffs in respect
from the 1st April, an additional tax known as educational cess came to be imposed at 1 1/2 percent on the annual letting value ... increase in the Halalkhore tax and (2) by the additional education cess. In the first case it was conceded before the learned Judge that
Petition No. 2049 of 1985 under Section 3 of the Vegetable Oils Cess Act, 1983 (for short 'the Cess Act ') for levy ... cess on vegetable oil extracted by the petitioners Nos. 1 to 6 from the oil seeds and by the petitioner No. 7 from
occasion to construe section 3(3) of the Uttar Pradesh Sugarcane Cess Act. In order to appreciate what the Supreme Court has laid down ... reproduce the provisions of section 3 of the Uttar Pradesh Sugarcane Cess Act :
"3. (3) Any arrear of cess not paid on the date
