Cess as
under:
"3. Levy of Cess- For the purpose of levy of Cess under Sub-
section (1) of Section 3 of the Act ... issue arising for consideration is whether the
cess levied under the scheme of the impugned Cess Act
Sugar Cane Cess (Validation) Act, 1961 (Central Act 38
of 1961), s. 3-State Acts levying Sugar-cane Cess found to
be ultra vires--Central ... Act, 195 8 (No. 1 of 1959) (hereinafter called 'the Madhya
Pradesh Act'). Section 23 of the said Act made a sugarcane
cess
road cess and public works cess are to be
assessed on the annual net profits under ss. 72 and 76 of
the Cess Act ... road cess and public works cess are to be assessed on
the annual net profits under ss. 72 to 76 of the Cess Act
Vegetable Oils Development Board Act, 1983 (being Act 29
of 1983) hereinafter referred to as the Board Act. The Act
was intended to provide ... Cess (Abolition) Act, 1987 (being
Act 4 of 1987), hereinafter referred to as the Repeal Act.
Chapter IV of the Repeal Act provides
Section 3 in The Building And Other Construction Workers 'welfare Cess Act, 1996
3. Levy and collection of cess.
(1) There shall be levied ... section 3 of the building and other construction workers' Welfare Cess Act, 1996, in sub-section (1) the following explanation shall be inserted
Savings.
(1) The repeal of the Research and Development Cess Act, 1986 by this Act shall not- (a) affect any other enactment in which
Section 13 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
13. Appeals .-(1) Any person or local authority aggrieved by an order
Bengal Act or under any Bihar and Orissa Act or under any Bihar Act."
The contention of the assessee was that though cess paid ... local cess.
The mode of payment of local cess is provided for in Section 41 of the Cess Act, which is in these terms
Act. 1953. Earlier this provision existed in Section 29 of the Sugar Factories Control Act, 1938, the validity of which has been doubted. The cess ... cess collected) under or in pursuance of any such notification, shall be deemed a notification issued, assessment made and cess collected under this Act
Orissa Cess Act, 1962
(Act 2 of 1962) as amended by Act 40 of 1966. Of the two,
the earlier legislation Act ... Fund Act,
1952 (Act 27 of 1952) was considered in the light of the
Mines and Minerals (Regulation and Development) Act, 1948
(Central Act
