Cesses

Cesses, There is no doubt that in Entry 49 of List II of the Seventh Schedule to the Government of India Act, 1935 the expression 'cesses' is used in the sense of ' taxes'. In Entry 52 of List II of the Seventh Schedule to the Constitution, the expression ' taxes' is substituted in the place of the expression 'cesses' which was in the former Entry 49 in the Government of India Act, 1935 but the nature and content of the legislative power under both are the same, Kunwar Ramnath v. Municipal Board, (1983) 3 SCC 357: AIR 1983 SC 930. [Government of India Act, 1935 Sch. VII, List II, Entry 49 (45 of 2001)]