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3 judgments · newest first · showing 1–3
The Assistant Director of Mines & Geology appealed against the High Court's order upholding the levy of cess and other taxes under the Cess and Other Taxes on Minerals (Validation) Act, 1992, but holding that amounts not yet collected could not be collected. The Supreme Court earlier, in District …
The Supreme Court examined the Cess and Other Taxes on Minerals (Validation) Act, 1992 to determine whether it merely validated cess and tax already collected under invalid State laws or also authorised fresh levy and collection of amounts due up to 4 April 1991. The Court held that the Act …
The Supreme Court examined the constitutional validity of the Cess and Other Taxes on Minerals (Validation) Act, 1992, which sought to validate state levies on minerals that had been struck down by earlier judgments. The Court held that Section 2 of the Act validly creates and retrospectively …
