MINERALS (VALIDATION) ACT, 1992 [HEREINAFTER REFERRED TO AS
'THE ACT']. THE QUESTION FOR CONSIDERATION IS, BY THE
AFORESAID ACT, WHAT IN FACT ... VALIDATION ACT, BUT HAS HELD THAT
THE SAID VALIDATION ACT DOES NOT AUTHORISE THE RECOVERY OF
ANY TAX OR CESS AFTER 4.4.91, EVEN
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
fixation of cess year and was as follows:--
"5. Rate of cess, assessment of fixation of cess year-
(1) The cess shall be assessed ... cess or "to reach at the royalty" for the purpose of levying cess. Section 5 of the Cess Act provides that the cess
Orissa Cess Act (Orissa Act 2 of 1962) was amended by Orissa Act 42 of 1976. The Act was enacted for the purpose of simplifying ... been excluded since on those lands cess is payable under the Orissa
Cess Act .
Though the impugned Act apparently purports to levy
State Act before the commencement of this Act but not collected before such commencement may be recovered (after assessment of the cess, where necessary ... State Act before the commencement of this Act but not collected before such commencement may be recovered (after assessment of the cess, where necessary
under the Act by levying cess on all immovable properties which are assessable to cess under the Cess Act, 1880 . Although the West Bengal Rural ... estates (which are already assessable to road and public works cess under the Cess Act, 1880 ).
18. I find no repugnancy between the provisions
seeking to levy Education Cess on the leased lands under the provisions of the Gujarat Education Cess Act, 1962 (hereinafter referred ... based on the result of assessment under other Act or Acts. The argument that the Cess Act , in not providing its own procedure of assessment
Cess Act, 1983 by this Act any duty of excise, levied under any of the said Acts immediately before the commencement of this Act ... virtue of Act, Act No. 30 of 1983 had been repealed. The Act contained a specific provision that notwithstanding the repeal of Act
application also added a prayer for apportionment of the cess under Section 44 , Cess Act, (Act 9 of 1880). On this application the separate account ... made an order under Section 44(3) , Cess Act, (Act 9 of 1880) determining the cess payable in the applicants' (the present defendants
laid down
the position in law by holding:
"53. Cess under the Cess Act with BOCW Act is leviable
in respect of building ... other construction works. The
condition precedent for imposition of cess under the
Cess Act is the construction, repair, demolition
