Act, 1966 for the assessment and recovery of the cess.
8
The Indian Cotton Cess Act, 1923, the Indian Lac Cess
Act, 1930, the Indian ... objective Parliament
enacted the Produce Cess Act, 1966 (shortly referred to as
"the Act"). The Produce Cess Rules, 1969 were published on
March
Ahmedabad challenging
the imposition of the Education Cess pursuant to the Gujarat
Education Cess Act, 1962 . As the contents of all petitions
are the same ... arithmetical
calculation based on the result of assessment under other
Act or Acts. Those Acts allow the raising of objections and
provide for appeals
contracts as to who shall bear the burden of paying cess under the
Cess Act . On that as well as several other grounds the appellants ... necessary. For that the Parliament enacted the Cess Act (Act
28/96).
The Cess Act was published in the gazette on 19.8.1996. Under Section
such percolated water for several years and was
paying cess thereon under the Bengal Cess Act, 1880 . However
for the year 1958. 59 when ... years also and paying
cess there on. When the cess
Authorities assessed cess on this income under the Bengal
Cess Act, 1880 for the year
BOCW Act states that it is an Act to regulate the
2 For short, ‘the BOCW Act ’
3 For short, ‘the Cess Act ... Cess Rules, titled ‘Levy of cess’,
provides that, for the purpose of levy of cess under Section 3(1) of the
BOCW Act, the cost
Orissa Cess Act, 1962 (Act 2 of 1962) as amended by Act 40 of 1966. Of the two, the earlier legislation Act ... Fund Act, 1952 (Act 27 of 1952) was considered in the light of the Mines and Minerals (Regulation and Development) Act, 1948 (Central Act
SC1264 (24)
ACT:
Madras Panchayats Act, 1958: Sections 115 and
116--Mining lease--Levy of cess on royalty--Held ultra
vires.
Constitution of India ... Act (XXXV of 1958)
(hereinafter called 'the Act'), as amended by Madras Act
XVIII of 1964 (herein after called 'the amended Act
light railway and was liable to pay cess under Section 5 of
the Bengal Cess Act, 1880.
By way of an unregistered agreement entered into ... annum towards cess in respect
of the railway under the Bengal Cess Act IX of 1880
irrespective of the profits or losses made
cane growers' cooperatives and provided for levy
of cess. The cess part of the Act was replaced by the U.P.
Sugarcane Cess Act ... Purchase Tax) Act 1961 (referred to as the Act). In a
fiscal sense, the Purchase Tax Act is a reincarnation of the
Cess Act
High Court of
Mysore challenging the levy of health cess under the Mysore
Health Cess Act, 1951 (hereinafter referred to as the '1951
Act ... Mysore had no
competence to levy and collect health cess under the Mysore
Health Cess Act, 1962 , on shop rent and directed refund of
health
