Sugar Cane Cess (Validation) Act, 1961 (Central Act 38
of 1961), s. 3-State Acts levying Sugar-cane Cess found to
be ultra vires--Central ... Act, 195 8 (No. 1 of 1959) (hereinafter called 'the Madhya
Pradesh Act'). Section 23 of the said Act made a sugarcane
cess
validity of public works cess and road cess.
Section
L12Supp.CI/71
278
5 of the Act which is the charging section read ... road cess and a
public works cess."
Section 6 at the relevant time provided
"The road cess and the public works cess shall
view to enable him to assess cotton cess
payable by the appellants under the Indian Cotton Cess Act,
1923-hereinafter called the Act the Deputy ... Part B States Laws Act" 3 of
1951. The Act provides for the levy of a cess on cotton and
for effectuating that purpose
Levy of cess thereon-
Mine--owner extracting ore and manufacturing products there-
from--Legality of cess on ore extracted-- Bengal Cess Act ... liable to the payment of
local cess.
6. Cess how to be assessed.-The local cess
shall be assessed on the annual value of land
validated
by the 1964 Act.
HELD : The Act did not give legal effect to the
imposition of cess at the enhanced rates.
By a fiction ... Act
without reviving the Act of 1920 was ineffective, and that
in any event the Act did not validate the levy of coal cess
which
Boards Act (Mad. Act No.XIV of 1920),
ss. 78 and 79- Mines and Minerals (Regulation and
Development) Act , (LIII of 1948), and Act LXVII ... Minerals (Regulation and
Development) Act, 1948 (Central Act LIII of 1948) the Orissa
Act stood repealed and the cess leviable under its
provisions
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
beyond its powers. He argued
that apart from the definition in certain Acts and deeming
provisions contained therein, plant and machinery can never
be said ... sale
therein,," sanctioned the passing of the U.P. Sugarcane Cess
Act, 1960 authorising the State Government to impose ,a on
the entry
otherwise expressly provided in
this Act-
1 (a) [the Madras Estates] Land (Reduction of
Rent) Act, 1947 (Madras Act ... encumbrances and the Madras
Revenue Recovery Act, 1864 , the Madras
Irrigation Cess Act, 1865, and all other
enactments applicable to ryotwari areas shall
apply
