liable to a road cess and public works
cess. From and after the commencement of
this Act in any district or part of a district ... road cess and a
public works cess."
" S.6 Cesses how to be assessed.
The road cess and the public works cess
[shall
compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act ... goods.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] (11) The duty or tax or cess, as the case
road cess and a
public works cess."
" Section 6 Cesses how to be assessed.
The road cess and the public works cess [shall ... West Bengal Primary
Education Act, 1973 , and the West Bengal Rural Employment And Production
Act, 1976 . Cesses were sought to be levied upon certain lands
Control of Pollution) Act, 1974; (c) directions issued, on or after the commencement of the National Green Tribunal Act, 2010, by a Board, under section ... under section 13 of the Water (Prevention and Control of Pollution) Cess Act, 1977; (e) an order or decision made, on or after the commencement
which time the MMRD Act, 1957 (Central Act
(Central Act LIII of 1948). The 1948 Act, which had earlier
provided for the regulation of mines ... under the Madras District Boards Act (Madras Act XIV) of
1920. Under S.78 of the Act, a cess was levied on the
annual rent
interest on arrears of cess due under the U.P. Sugarcane
Cess Act, 1956 . The Income Tax Officer disallowed the claim.
The Appellant Assistant Commissioner ... Act . The Act , as
its long title states, is "an Act to amend and consolidate
the law relating to the imposition of cess
MINERALS (VALIDATION) ACT, 1992 [HEREINAFTER REFERRED TO AS
'THE ACT']. THE QUESTION FOR CONSIDERATION IS, BY THE
AFORESAID ACT, WHAT IN FACT ... VALIDATION ACT, BUT HAS HELD THAT
THE SAID VALIDATION ACT DOES NOT AUTHORISE THE RECOVERY OF
ANY TAX OR CESS AFTER 4.4.91, EVEN
Indian Companies (Amendment) Act, 1920.
The whole.
1920
XLIX
The Auxiliary Force Act, 1920.
Section 35.
1921
I
The Indian Tea Cess (Amendment) Act ... Second Amendment) Act, 1925.
The whole.
1925
XVII
The Prisons (Amendment) Act, 1925.
The whole.
1925
XVIII
The Indian Cotton Cess (Amendment) Act
Gujarat Education Cess (Amendment) Act, 1972 (Act 17 of 1972) on 30 August 1972 ]
The Gujarat Education Cess Act, 1962 Gujarat Act ... relevant local authority law; Chapter II Education Cess and the State Education Cess Fund
3. Education Cess.
- For the purpose of providing for the cost
conclude sugarcane as vegetable. [528 C]
2.2 Pollution Act may be a regulating Act, but Cess Act
is a fiscal enactment. Therefore, the Court ... Pollution Control Boards. The levy and
collection of cess provided under the Cess Act is on water
consumed by persons carrying on the industries specified
