cess as under:
3. Levy of Cess - For the purpose of levy of cess under Sub-section (1) of Section 3 of the Act, cost ... faced with a situation where it is unable to collect cess under the Cess Act from the owner of the building at a stage subsequent
dated 26th
September, 1996 of the Ministry of Labour the cess under
the Cess Act was specified @ 1%. The Notification dated
26th September ... consequently crystal clear that the
liability to levy cess under the Cess Act , which was a Central Act
in force throughout territory of India
Section 17 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
17. Power to make rules .-(1) The Central Government may make rules ... furnished; (c) the manner in which and the time within which the cess collected shall be paid to the Central Government under sub-section
Section 14 in The Building And Other Construction Workers 'welfare Cess Act, 1996
14. Power to make rules.
(1) The Central Government ... within which the cess shall be collected under sub-section (2) of section 3; (b) the rate or rates of advance cess leviable under
Section 2 in The Salt Cess Act, 1953
2. Definitions.
In this Act, unless the context otherwise requires,-- (a) "manufacture" in relation to salt includes
Section 6 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
6. Assessment of cess .-(1) The officer or authority to whom ... order, assess the amount of cess payable by the concerned person carrying on any ] [Inserted by Act 53 of 1991, Section
Section 2 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
2. Definitions .-In this Act, unless the context otherwise requires,-
(a) "local
Section 3 in The Tobacco Cess Act, 1975
3. Duties of excise on virginia tobacco.
(1) There shall be levied and collected ... cess for the purposes of the Tobacco Board Act, 1975 ( 4 of 1975 .), a duty of excise at the rate of one paisa per kilogram
Section 12 in The Building And Other Construction Workers 'welfare Cess Act, 1996
12. Penalty.
(1) Whoever, being under an obligation to furnish ... rupees, or with both. (2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment
Section 7 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
7. Rebate .-Where any person or local authority, liable ... cess under this Act, installs any plant for the treatment of sewage or trade effluent, such person or local authority shall, from such date
