Jeevan Reddy, J.
1. The validity of the levy of education cess and rural employment cess
created by the West Bengal Taxation Laws (Second Amendment ... raising funds for the
said purposes, the State Legislature imposed two cesses upon certain lands
and buildings in the State. Since the relevant provisions
Leave petitions.
The appellants-writ petitioners are challenging the
validity of The Cess and Other Taxes on Minerals
(Validation) Act, 1992 [being ... Nadu Panchayats Acts 1958
levied in every Panchayat Development lock a local cess @
0.45p on every rupee of land revenue payable to the
Government
therein was whether the
amount payable as (i) road and public works cess levied
under the Bengal Cess Act, 1880 and (ii) the education cess ... perusal of the decision shows that the
road and public works cess was levied on immovable property
to provide for construction and maintenance of roads
SCALE (2)541
ACT:
Vegetable Oils Cess Act, 1983: Section 3. Levy and
collection of cess for period March. 1986 to March 31, 1987-
Validity ... Development Fund for promoting
the purposes of the Act. The Vegetable Oils Cess Act, 1983,
was, simultaneously enacted to levy and collect
issued by the respondents where under it was called upon to pay cess on jute yarn and twine. So are the other Writ Petitions ... Central Government. Section 9 provides for levy of a cess which, after collection, is made over to the Development Council established under Section
under sub-section (3) of section 3 of the Uttar Pradesh Sugarcane Cess Act, 1956. It is useful to extract section 3 in its entirety ... Imposition of cess. - (1) The State Government may by notification in the Official Gazette impose a cess not exceeding four annas per maund
Jeevan Reddy, J.
1. The validity of the levy of education cess and rural employment cess
created by the West Bengal Taxation Laws (Second Amendment ... raising funds for the
said purposes, the State Legislature imposed two cesses upon certain lands
and buildings in the State. Since the relevant provisions
therein was whether the
amount payable as (i) road and public works cess levied
under the Bengal Cess Act, 1880 and (ii) the education cess ... perusal of the decision shows that the
road and public works cess was levied on immovable property
to provide for construction and maintenance of roads
word "octroi" and in its place used the word "cess". Entry 49 in List II of the Seventh Schedule ... Government of India Act, 1935 , read :
"49. Cesses on the entry of goods into a local area for consumption, use or sale
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December
