Rent Act. With respect, this judgment which has thoroughly and exhaustively considered both the Acts viz. the Bombay Rent Act and Education (Cess) Act ... cess to the Government. The education cess, therefore, which is rscoverable by the landlord pursuant to the provision contained in the Education (Cess) Act
collect the tax imposed under Section 4 of the Maharashtra Education (Cess) Act, 1962 (hereinafter referred to as the Act) from respondent Nilkanth Athalye ... mentioned at the outset that the provisions of the Maharashtra Education (Cess) Act were constitutionally upheld by this Court as validly enacted primarily having reference
considering the provisions of the Bombay District Municipal Act. Section 86 of the said Act provided that appeals against any claim included in a bill ... decision in revision was made final by Section 86A of the Act. The facts of that case show that one Chhotalal owned property within
which has to be claimed.
12. So far as Bombay Court-fees Act is concerned, suits for declaration combined with consequential reliefs have been specifically ... land revenue or arrears of land revenue or tax or duty or cess or fee or fine or penalty etc. For such a suit
been expressly embodied in section 10(4) of the Income-tax Act, which states as follows :
"Nothing in clause (ix) or clause ... authorise the allowance of any sum paid on account of any cess, rate or tax levied on the profits or gains of any business, profession
