residuary power of legislation vested in the Union of India.
Cesses on coal bearing land, levied in exercise of the power
conferred by State Legislation ... Court. In exercise of the
same power conferred by State legislation whereunder cesses
were levied on coal bearing land, cesses have also been levied
proviso by which uniformity was brought
about between payment of fees, taxes, cess, etc., on one
hand and contribution made to Employees' Provident Fund ... payable
by the assessee(s) by way of tax, duty, cess or fee, that
if an assessee(s) pays such tax, duty, cess
residuary power of legislation vested in the Union of India. Cesses on coal
bearing land, levied in exercise of the power conferred by State
Legislation ... Court. In exercise of the same power conferred by State legislation
whereunder cesses were levied on coal bearing land, cesses have also been
levied
State Legislature
authorising constitution of mining areas and development
fund-Imposition of cess-Constitutional validity-Competency
of State Legislature-Orissa Mining Areas Development Fund ... objections from the lessees, by s. 4
to impose and collect a cess not exceeding 5% of the
valuation of the minerals
Madras Panchayats Act, 1958: Sections 115 and
116--Mining lease--Levy of cess on royalty--Held ultra
vires.
Constitution of India, 1950: Seventh Schedule List ... Entries 23, 49 & 50--Levy of cess on royalty in respect
of mining lease-Sections 115 & 116 of Madras Panchayats Act
1958--Held
Constitution of India would interfere with a demand directing
payment of cess is in question in this appeal which arises out of a judgment ... location company. It has a factory and
godown at Kalwe. It pays cess for the goods supplied from the said factory
in terms
charged 7-1/2% over the auction money as mahua and fuel
cess. As writ petitions challenging the government's right
to charge this ... cent
over the auction money as mahua and fuel cess. As writ
petitions challenging the Government's right to charge this
SCALE (1)617
ACT:
Orissa Cess Act, 1962 : Sections 5-7--Constitutional
validity of.
Orissa Cess Rules, 1963: Rule 6A.
Bengal Cess ... Part IV--
Section 9-Constitutional validity of.
Madhya Pradesh Mineral Areas Development Cess Rules,
1982: Rule 3 and 10.
Land Cess-Levy of cess based
High Court that the GOI agreed for
a fixed royalty and cess payment from the consortium which
would mean that the GOI has tied ... income from the royalty
and cess from these oil-fields to a fixed rate for a period
of 25 years which was opposed
specified services in a fund created for
the purpose. Whether a cess is one or the other would
naturally depend on the facts of each ... Parkash Agarwal v. Giri Raj Kishoril what fell
for consideration was the cess imposed under Section 3 of
the Haryana Rural
671
Development Fund
