Cess Rules, provide:
“3. Levy of cess.—For the purpose of levy of cess under sub-section (1)
of Section 3 of the Act, cost ... Labour
Cess on the cost of supply of equipment and materials, contending that
Labour Cess was not payable under the Cess Act or the BOCW
Panchayat and Nyaya Panchayats Act,
1983 (Karnataka Act 20 of 1985).
6. The Karnataka (Mineral Rights)
Tax Act, 1984 (karnataka Act ... Orissa Cess Act, 1962
(Orissa Act II of 1962).
11. The Tamil Nadu Panchayat Act,
1958 (Tamil Nadu Act xxxv of
1958).
The Statement
Sugarcane Cess Act, 1956 (U. P. XXII of
1956), repealing the 1953 Act. Section 3 of this Act as
originally enacted was in these words ... arrears of cess for the
crushing season 1954-55 and successive crushing seasons
under the Uttar Pradesh Sugarcane Cess Act, 1956 .
The appellants will
prescribed by rules made under this Act; (l) "Schedule" means Schedules I, II and III appended to this Act; (m) "substantial question relating to environment ... Act but not defined herein and defined in the Water (Prevention and Control of Pollution) Act, 1974, the Water (Prevention and Control of Pollution) Cess
Acts have been repealed by the present Act.] and Bengal Act 2 of 1877[(an Act to provide for the levy of a cess ... road cess and a public works cess. 6. Cesses how to be assessed. -
The road cess and the public works cess [shall be assessed-] [Portion
described (hereinafter together called "Education Cess"). 4. Levy and collection of education cess.
- Subject to the provisions of this Act, there shall be levied ... called the Employment Guarantee Cess). 6B. Levy and collection of Employment Guarantee Cess.
- Subject to the provisions of this Act, there shall also be levied
Act No.28 are Sub-sections (2) and (3) of
Section 3 of Act No.28, which deal with Levy and collection
of cess. Next ... Act of 1948 and that the provisions of Act Nos.27 and 28
would not bind them to pay/contribute 1% cess, on the
basis
other similar demand for payment of health
cess under the Health Cess Act, and
(d) to issue a writ of mandamus directing refund of health ... some special administrative expense which the name (health cess,
education cess, road cess, etc.) indicates. When levied as au increment to
an existing
suffice
and rescue them from their liability to pay cess under the Welfare Cess
Act. This is, in nutshell, the subject matter of all these ... Cess Act has to be kept in mind when two enactments – the Factories Act on
the one hand and BOCW Act /Welfare Cess Act
Schedule A of the Act .
Mysore Excise Act (Act 5 of 1901) s. 18, and Hyderabad
Abkari Act (Act 1 of 1916 F)-Levy ... other
similar demand for payment of health cess
under the Health Cess Act ; and
553
.lm15
(d) to issue a writ of mandamus directing refund
