Petitioners also prayed for declaring the levy and collection of cess under the Cess Act on payments made by the petitioner No. 1 to Heit ... alleged in para 27 that no cess is payable under the Cess Act , because the contract is a deemed export contract and does not fall
defined "cess" to mean the cess payable under the U. P. Sugarcane Cess Act and to include any sum recoverable ... Act in the instant case is a taxing Act and the other is that it is an Act passed by Parliament whereas the void Act
covered by the Cess Act , no cess was payable by the petitioner under the Cess Act .
7. Water Pollution-Board constituted under the Water (Prevention ... Act , it appears necessary to make a mention of the Water (Prevention and Control of Pollution) Act, 1974 (Act No. VI of 1974). Act
used to purchase sugarcane. It had to pay cess to the Government under the Cess Act . Cess was assessed against the company in due course ... recovered from the person liable to pay the cess."
Section 4 of the Cess Act lays down that a person making default
cess assessed and the imposition of penalty equivalent to the amount of cess, under Sections 8 and 9 of the Cess Act, be not initiated ... payment of cess, as the case may be, in Form I to the Cess Rules, the proceedings for assessment under the Cess Act were taken
further received cess order. Then the petitioner challenged the orders of assessment regarding imposition of cess under the Cess Act before this Court through ... Act, 1974 ( 6 of 1974) or an of the standards laid so down by the Central Government under the Environment ( Protection ) Act, 1986 cess shall
court. It is the Building and Other Construction Workers' Welfare Cess Act, 1996 (For short ' Cess Act of 1996') and the Rules ... petitioner submits that without a levy and assessment under the Cess Act of 1996 and the Rules made thereunder, letters sent
provisions contained in Section 3(2) of the U. P. Sugarcane Cess Act, 1956, as validated by the U. P. Sugarcane (Validation) Act, 1961 . Similarly ... Act ), provides for the imposition of cess tax. Under Sub-section (1) of Section 3 of the Cess Act the State Government may by notification
assessment of Cess.
The learned counsel for the petitioner submits that the Water (Prevention and Control of Pollution) Cess Act, 1977 (in short Cess Act ... Industry has been added and made liable to pay the Cess under the Cess Act , but the assessment order for assessment of Cess prior
Sheets, commonly known as Sunmica, cannot be subjected to any cess under the Cess Act as the said industry does not find any mention ... Sheets, commonly known as Sunmica, cannot be subjected to any cess under the Cess Act as the said industry does not find any mention
