Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, are as under :
"1. Whether, on the facts ... appreciate that the liability to pay education cess did exist under the Gujarat Education Cess Act, 1962 , though, payability thereof was dependent upon proper procedure
After deciding the objections, the Municipality observed that education cess under the Gujarat Education Cess Act, 1962 would be recovered from the financial year ... cess/revenue, can employ machinery of the Collector for recovery of the education cess from a date other than the date given in the Act
ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 21/11/2014
ORAL ORDER
(PER : HONOURABLE THE ACTING CHIEF ... 12773/2007 ORDER
Building and Other Construction Workers Cess
Act, 1996 being violative of Articles 14 , 19 and
300-A of the Constitution of India
ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 27/04/2012
ORAL ORDER
(Per
: HONOURABLE THE ACTING CHIEF JUSTICE ... application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires
ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 04/05/2012
ORAL
ORDER
(Per
: HONOURABLE THE ACTING CHIEF JUSTICE ... Application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires
ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 11/05/2012
ORAL ORDER
(Per
: HONOURABLE THE ACTING CHIEF JUSTICE ... application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires
application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires ... amounts
by way of cess on generation of electricity under the provisions of
the Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules
Municipality, is exempted from payment of Municipality
Tax as well as Education Cess.
3. Our
attention was drawn to Rule 8A of the House ... Government of Gujarat under Section 13(3) of the
Gujarat Education Cess Act, 1962 to support such contention.
4. Considering
submissions made, issue notice returnable
application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires ... amount by way of cess on generation of electricity
under the provisions of the Gujarat Green Cess Act, 2011 and the
Gujarat Green Cess Rules
ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 27/04/2012
ORAL ORDER
(Per
: HONOURABLE THE ACTING CHIEF JUSTICE ... application, the petitioner has challenged the provisions contained
in Gujarat Green Cess Act, 2011 and the Gujarat Green Cess Rules,
2011 as ultra vires
