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
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
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
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
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originally enacted was in these words ...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
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
