Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Gess - Refund - Entitlement to refund of cess paid with interest 12 % pa |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Cess — Refund — Entitlement to refund of cess paid with interest 12 % pa— Rural employment cess and education cess — Levy of— High Court on basis of interim orders passed in Buxa Dooars's case and Goodricke’s case held that for the period prior to the Amendment Act of 1989, respondent entitled to refund of cess paid by it with interest 12 % pa, and interest would only be payable after assessment orders are passed — However, interim order in Buxa’s case was substituted by the final order which held that the charging Sections under the 1976 Act and the 1973 Act were invalid — Subsequently, two West Bengal Acts were amended in 1989 with retrospective effect, and the levy of the rural employment cess and education cess which was levied under the principal Acts on the basis of dispatch of manufactured tea was now levied on the basis of production of tea leaves — Said 1989 Amendment Act was upheld in Goodricke’s case and direction was issued to pay cesses stayed by the orders of the court along with interest 12 % pa — On appeal, held: ss. 4B and 78C have changed the basis of the law as it existed when Buxa’s case was decided and consequentially, the judgment and interim order passed in Buxa’s case will cease to have any effect —- What was payable under the unamended Act, is now payable only under the 1989 Amendment Act which has come into force with retrospective effect — The 1989 |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 258 |
Petitioner | Agricultural Income Tax Officer &anr. |
Respondent | Goodricke Group Ltd. &anr. |
SCR | [2015] 3 S.C.R. 612 |
Judgement Date | 2015-03-25 |
Case Number | 9043 |
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