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1 - 9 of 9 (0.19 seconds)The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996
Section 1 in The Census Act, 1948 [Entire Act]
Section 3 in The Census Act, 1948 [Entire Act]
M/S. Dewan Chand Builders & Contractors vs Union Of India & Ors on 18 November, 2011
It is relevant to note that the constitutionality of the Cess Act and Rules
framed thereunder was challenged before the High Court of Delhi which
upheld it. The matter came to this Court and by judgment in the case of
Dewan Chand Builders and Contractors vs. Union of India & Ors. reported in
(2012) 1 SCC 101, this Court also dismissed the challenge and held that the
levy is in fact a “fee” and not a “tax”.
Shyam Sunder And Others vs Ram Kumar And Another on 31 July, 2001
He also relied upon judgment in the case of Shyam Sunder & Ors. vs. Ram
Kumar & Anr., (2001) 8 SCC 24 to buttress the well established proposition
of law that retrospective operation is not to be given to a statute when
the effect is to adversely affect existing right or obligation, (matters of
procedure being an exception) unless retrospective operation cannot be
avoided on account of express language or necessary intendment flowing from
the enactment.
Khazan Chand And Ors. vs State Of Jammu And Kashmir And Ors. on 9 February, 1984
The appellants have based their contention noted earlier on the premise
that the cess chargeable under the Cess Act is a fee and therefore it
cannot be levied from a retrospective date when there was no Board to
render any service. Mr. Sunil Gupta, learned senior advocate for the
appellants placed reliance upon judgments of this Court in the case of
Khazan Chand & Ors. vs. State of Jammu and Kashmir & Ors, (1984) 2 SCC 456,
M/s Ujagar Prints & Ors. (II) vs. Union of India & Ors., (1989) 3 SCC 488
and Union of India & Ors. vs. Bombay Tyre International Ltd. & Ors., (1984)
1 SCC 467 to highlight that a statute for compulsory levy or tax is
required to have provisions for charging of the levy/tax, for the machinery
to make the assessment and lastly, provisions for collection or recovery.
Ujagar Prints Etc vs Union Of India & Ors. Etc on 4 November, 1988
The appellants have based their contention noted earlier on the premise
that the cess chargeable under the Cess Act is a fee and therefore it
cannot be levied from a retrospective date when there was no Board to
render any service. Mr. Sunil Gupta, learned senior advocate for the
appellants placed reliance upon judgments of this Court in the case of
Khazan Chand & Ors. vs. State of Jammu and Kashmir & Ors, (1984) 2 SCC 456,
M/s Ujagar Prints & Ors. (II) vs. Union of India & Ors., (1989) 3 SCC 488
and Union of India & Ors. vs. Bombay Tyre International Ltd. & Ors., (1984)
1 SCC 467 to highlight that a statute for compulsory levy or tax is
required to have provisions for charging of the levy/tax, for the machinery
to make the assessment and lastly, provisions for collection or recovery.
Union Of India (Uoi) And Ors. vs Bombay Tyre International Ltd. And Ors. on 9 May, 1983
The appellants have based their contention noted earlier on the premise
that the cess chargeable under the Cess Act is a fee and therefore it
cannot be levied from a retrospective date when there was no Board to
render any service. Mr. Sunil Gupta, learned senior advocate for the
appellants placed reliance upon judgments of this Court in the case of
Khazan Chand & Ors. vs. State of Jammu and Kashmir & Ors, (1984) 2 SCC 456,
M/s Ujagar Prints & Ors. (II) vs. Union of India & Ors., (1989) 3 SCC 488
and Union of India & Ors. vs. Bombay Tyre International Ltd. & Ors., (1984)
1 SCC 467 to highlight that a statute for compulsory levy or tax is
required to have provisions for charging of the levy/tax, for the machinery
to make the assessment and lastly, provisions for collection or recovery.
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