Sugar Cane (Validation) Act, 1961 was allowable expenditure ?
2. Whether interest charged under S. 3(3) of the aforesaid Act was a penalty for infringement ... Company under S. 3(3) of the U.P. Sugar Cane Cess (Validation) Act, 1961 was an allowable expenditure.
2. Interest charge under
construction of the provisions of a particular Act."
13. In R. C. Jalls cases the cess imposed on coal was empowered to be collected ... suitable machinery for collection of such duty.
14. S. 28 of the Act provides, inter alia, that excise duty may be imposed on any excisable
JUDGMENT
Hari Swarup, J.
1. This is a reference under the Stamp Act in a suit filed by a Company (M/s. Ram Chand ... lacs or for any other balance found due on account of cane cess tax or purchase tax. This security must be furnished to the satisfaction
