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1 - 10 of 13 (0.22 seconds)The National Oilseeds And Vegetable Oils Development Board Act, 1983
Section 3 in The National Oilseeds And Vegetable Oils Development Board Act, 1983 [Entire Act]
Section 4 in The National Oilseeds And Vegetable Oils Development Board Act, 1983 [Entire Act]
The Commissioner, Hindu Religious ... vs Sri Lakshmindra Thirtha Swamiar Of Sri ... on 16 April, 1954
It also notes that the said statement has been quoted with approval the Supreme Court in Commissioner, Hindu Religious Endowments v. Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [1954] SCR 1005, and in that connection extracted relevant portion of the opinion rendered by the Constitution Bench, delivered by Mukherjea, J. From the said portion extracted, the Court noted the three principal characteristics of a tax noticed by Mukherjea, J. as follows -
Municipal Corporation Of Delhiand ... vs Mohd. Yasin Etc on 28 April, 1983
The Supreme Court then referred to the observations of Mukherjea, J. on the nature of fee. It then referred to the decision of the Supreme Court in Sreenivasa General Traders 3 SCR 843; in Municipal Corpn. of Delhi v. Mohd. Yasin [1983] 142 ITR 737 and in Southern Pharmaceuticals & Chemicals v. State of Kerala [1982] 1 SCR 519 and noted that in none of those cases, it has been stated that a fee may be validly imposed when no services either directly or indirectly were rendered to the person from who it was collected. Drawing distinction between the facts emanating in those cases with the facts before it, the Supreme Court noted that -
Om Parkash Agarwal Etc.Etc vs Giri Raj Kishori & Ors. Etc.Etc on 28 January, 1986
Considering the nature of the levy made under Vegetable Oils Cess Act, 1983, in the light of the observations of the Supreme Court on the nature of a tax made in the case of Om Parkash Agarwal (supra), we find that just as in that case, in the case before use also, the levy collected under the Vegetable Oils Cess Act vests in the Central Government, as it is first credited to the Consolidated Fund of India, and not in the municipality or marketing committee or any other local authority having limited functions specified in the enactment under which it is constituted. As already noted above, in the case before us also, there is discretion vested in the Government under the Vegetable Oils Cess Act, 1983, on the payments to be made by it to the National Oilseeds and Vegetable Oils Development Board, from out of the collections made under the Vegetable Oils Cess Act, after deducting the expenditure on collection. Further, the enactment itself envisaged the Cess on oil as a duty of excise on vegetable oils produced in any mill in India; as a duty in addition to the duty of excise leviable on vegetable oils under the Central Excise and Salt Act, 1944, or any other law for the time being in force; and even made the provisions of Central Excise and Salt Act, 1944 applicable in the matters of refund or exemption from duty of cess on oils under the Vegetable Oils Cess Act, 1983. In this view of the matter, merely because it is termed as cess on vegetable oils, notwithstanding the letter and spirit of the enactment, it cannot be said that it is only a cess and not a duty or tax.
Section 3 in The Haryana Rural Development Fund Act, 1983 [Entire Act]
Sai University Act, 2018
Southern Pharmaceuticals & Chemicals ... vs State Of Kerala & Ors. Etc on 1 September, 1981
The Supreme Court then referred to the observations of Mukherjea, J. on the nature of fee. It then referred to the decision of the Supreme Court in Sreenivasa General Traders 3 SCR 843; in Municipal Corpn. of Delhi v. Mohd. Yasin [1983] 142 ITR 737 and in Southern Pharmaceuticals & Chemicals v. State of Kerala [1982] 1 SCR 519 and noted that in none of those cases, it has been stated that a fee may be validly imposed when no services either directly or indirectly were rendered to the person from who it was collected. Drawing distinction between the facts emanating in those cases with the facts before it, the Supreme Court noted that -