levy of excise revenue under the
new Act.
Under the Mysore Elementary Education Act, 1941 an education
cess was levied as a percentage inter alia ... Act, 1941, was replaced by the. Mysore
Compulsory Education Act, 1961. By s. 25 of that Act
Chapters Vl and VII of the 1941 Act
prescribed in the Act-Whether Act
discriminatory and violative of Art. 14.
HEADNOTE:
The Andhra Pradesh Land Revenue (Additional Assessment) and
Cess Revision Act ... Revision Act, 1962
(Act 22 of 1962), hereinafter called the Principal Act, as
amended by the Andhra Pradesh Land Revenue (Additional
Assessment) and Cess Revision
Government to levy certain
irrigation and water cesses and lays down that the Act shall
not affect the power of the Government to levy ... Section 12 abolishes all cesses on land except
irrigation cess.
The first ground on which the validity of the Act is
challenged is that
definition of "debt" in s. 3(iii) of the Act is of
a very wide import and would include any liability ... terms excepted by sec. 3(iii) or sec. 4 of the Act, it would
be a 'debt' within the meaning of the definition
Aluru Kondayya And Ors vs Singaraju Rama Rao And Ors on 20 September, 1965
Equivalent
