Panchayat and Nyaya Panchayats Act,
1983 (Karnataka Act 20 of 1985).
6. The Karnataka (Mineral Rights)
Tax Act, 1984 (karnataka Act ... Orissa Cess Act, 1962
(Orissa Act II of 1962).
11. The Tamil Nadu Panchayat Act,
1958 (Tamil Nadu Act xxxv of
1958).
The Statement
Vegetable Oils Development Board Act, 1983 (being Act 29
of 1983) hereinafter referred to as the Board Act. The Act
was intended to provide ... Cess (Abolition) Act, 1987 (being
Act 4 of 1987), hereinafter referred to as the Repeal Act.
Chapter IV of the Repeal Act provides
West Bengal Rural Employment and Production Act, 1976 .
Section (1) of the 1976 Act levies rural employment cess on all immovable
properties on which road ... continues under
the impugned Amendment Act inasmuch as all that the impugned Act does is to
levy the cess on production of green leaves instead
amount payable as (i) road and public works cess levied
under the Bengal Cess Act, 1880 and (ii) the education cess
levied under the Bengal ... subjected to payment of road cess
and public works cess. Section 6 provided that the said
cesses shall be assessed on the annual value
collection of cess. Learned Additional Solicitor General also justified the levy of cess by weight. According to him, the Act does not prohibit such ... obtaining under the Central Excise Act has been adopted by this Act in the matter of levy of cess. We cannot agree with Sri Salve
West Bengal Rural Employment and Production Act, 1976 .
Section (1) of the 1976 Act levies rural employment cess on all immovable
properties on which road ... continues under
the impugned Amendment Act inasmuch as all that the impugned Act does is to
levy the cess on production of green leaves instead
amount payable as (i) road and public works cess levied
under the Bengal Cess Act, 1880 and (ii) the education cess
levied under the Bengal ... subjected to payment of road cess
and public works cess. Section 6 provided that the said
cesses shall be assessed on the annual value
section (3) of section 3 of the Uttar Pradesh Sugarcane Cess Act, 1956. It is useful to extract section 3 in its entirety ... interest payable under section 3(3) of the U. P. Sugarcane cess Act. It is not disputed that any penal levy (i.e., other than
income-tax was not an allowable deduction under the Income-tax Act, 1961 , in respect of the assessment year 1971-72 ?"
2. We shall ... assessee under the provisions of the U.P. Sugar Cane Cess Act, 1956, constitutes part and parcel of the debt and, therefore, constitutes an admissible
Seventh Schedule to the Government of India Act, 1935 , read :
"49. Cesses on the entry of goods into a local area for consumption ... contention. The court further observed :
"........ if the taxes or cesses recovered under an Act are not dealt with in the manner prescribed
