Cess Or - Law Dictionary Search Results
Home Dictionary Name: cess orCess
Cess [fr. asseoir, Fr., to fix), an assessment or tax. In Ireland it was anciently applied to a exaction of victuals, at a certain rate, for soldiers in garrison, and in modern times is equivalent to the English 'Rate.'Means the cess levied under s. 3. [Research and Development Cess Act, 1986 (32 of 1986), s. 2 (b)]The word 'cess' is used in Ireland and is still in use in India although the word rate has replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment to an existing tax, the name matters not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State of T.N., (1990) 1 SCC 12: AIR 1990 SC 85.It means a tax and is generally used when the levy is for some ...
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)]...
Vestry cess
Vestry cess, a rate levied in Ireland for parochial purposes, abolished by 27 Vict. c. 17....
Kar
Kar, rent, cess or tax, the word 'kar' includes cess also, Annada Charan Desarkar v. Habibulla, AIR 1923 Cal 283....
Royalty
Royalty, a payment reserved by the grantor of a patent, lease of a mine or similar right, and payable proportionately to the use made of the right by the grantee. It is usually a payment of money, but may be a payment in kind, that is, of part of the produce of the exercise of the right, Jowitt's Dictionary of English Law, 2nd End., p. 1595.In the legal world, is known as the equivalent or translation of jura 'regalia' or 'jura regia'. Royal rights and prerogatives of a sovereign are covered thereunder. In its secondary sense, the word 'royalty' would signify, as in mining leases, that part of the reddendum, variable thought, payable in cash or kind, for rights and privileges obtained, Inderjeet Singh Sial v. Karam Chand Thapar, (1995) 6 SCC 166.Royalty, is not a tax. Simply because the royalty is levied by reference to the quantity of the minerals produced and the impugned cess too is quantified by taking into consideration the same quantity of the mineral produced, the latter does no...
Tax
Tax [fr. tasg, Wel.; taxe, Fr. and Dut.], an impost; a tribute imposed on the subject; an excise; tallage.A monetary charge imposed by government on persons, entities or properly to yield public revenue, Black's Law Dictionary, 7th Edn., p. 1469.Some general principles of taxation have been said to be:-(1) The subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the State. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation.(2) The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quality to be paid, ought all to be clear and plain to the contributor, and to every other person.(3) Every tax ought to be levied at the time, or in the manner, in which it is most likely to be co...
Cess
A rate or tax...
Allotment rate
Allotment rate, the 'allotment rate' which must mean and did mean 'the allotment price' meaning thereby the price of the allotment or price of the allotted quantity which shall be exclusive of all taxes, cesses and duties leviable thereon under the law, Hill Tiller & Co v. Coffee Board, Banglore, AIR 1979 SC 1785 (1790): (1979) 4 SCC 543, (Rules Governing Allotment of Imported Chicory to Actual Vess, 1960)....
Animal product
Animal product, Water (Prevention and Control of Pollution Cess Act, 1977, Sch I Entry 15, Britannia Industries Ltd v. T. N. Pollution Control Board, (2000) 9 SCC 68 (para 4)....
Chemical
Chemical, The expression 'chemical' means, according to Collins English Dictionary, and substance used in or resulting from a reaction involving changes to atoms or molecules or used in chemistry. The Concise Oxford Dictionary, 6th edn. page 170 defines 'chemical' as made by, or relating to, chemistry. Broadly and literally it can be said that the rayon grade pulp is neither chemical industry nor textile industry nor paper industry, Member Secy. A.P. Board for Water Pollution Control v. Andhra Pradesh Rayons Ltd., 1988 Supp (3) SCR 380: (1989) 1 SCC 44: AIR 1989 SC 611 (615). [Water (Prevention and Control of Pollution) Cess Act (36 of 1977), s. 2(c), 3, Sch. I]...
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