Security Interest Act, 2002 (for short "the
Securitisation Act "). As a part of the proceedings initiated under the
Securitisation Act , the property which ... Cess
(1) There shall be levied and collected a cess for the purpose of
the Water (Prevention and Control of Pollution) Act
Both the said judgments deal
with payment of education cess under the
Maharashtra Education (Cess) Act, 1962 ,
under which the landlord is liable ... such cess annually but has the right
to recover the amount so paid by him
from the tenant in addition to the
standard rent
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
Government enacted the Gujarat Special
Economic Zone Act, 2004 (hereinafter referred to
as 'the SEZ Act '), which was brought into effect
from ... Act which is contained in
Chapter IX which contains miscellaneous
provisions gives overriding effect to the Act
over other laws for the time being
scheme was framed on 10.5.2013 as part of Chapter
VI of Finance Act, 2013 . Section 105 contains
definitions. Clause (e) of sub-section(1) of section ... 31st day of
December, 2012 including a cess leviable
thereon under any other Act for the time being
in force, but not paid
comprising of service tax, education cess and
S & HS education cess) under section 73(1) of the Finance Act,
1994 for business support services
said Scheme was framed under the Finance Act
2013. Section 105 of the Finance Act 2013 contains definition clause.
Clause (e) of Sub section ... 31st day of December, 2012 including a cess
leviable thereon under any other Act for the time being in force,
but not paid
statutory body as required in section 80IA(4)(i)
(a) of the Act. GSRDC was a company and not a
statutory body nor local authority ... provisions of the Act resulted in under
assessment of Rs.19890537/ involving Income Tax
of Rs.6760793/ including surcharge and education
cess.
In view
Agricultural Produce Markets Act,
1963 ("the Act" for short). The revisional authority observed that
the petitioner did not act as per the orders ... outstanding market cess, it has deliberately not paid such
market cess. Mr. Joshi submitted that there is no prohibition either
in the Act or Rules
substantial error
of law in holding that the Education Cess & Secondary
& Higher Education Cess (for the third time) on the
aggregate ... that the Education Cess & Secondary
& Higher Education Cess is not leviaable under Section
93(1) of the Finance Act, 2004, upon
