Supreme Court of India
M/s. Guruswamy & Co. Etc. v. State of Mysore & Ors.
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2 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals are allowed in part, it is declared that the Mysore Health Cess Act, 1962, so far as it makes a levy of health cess on shop rent is beyond the powers of the State legis lature and is invalid.
Judgment, page 38
From the headnote
Mysore Health Cess Act, 1962-Competence of the State Legislature to levy health cess-Validity of Act-Cess whether excise duty under lttm 1 of Schedule of the Act. Mysore Excise Act (Act S of 1901) s. 18, and Hyderabad Abkarl Act (Act 1 of 1916 )-Levy of duty on liquor by way of shop rent Highest bidder given exclusive right to sell-Such duty whether an excise duty within meaning of Entry S 1 of List II of the Constitution. The Mysore Health Cess Act 1962 provided in s. 3 for the levy and collection of a health cess at the rate of nine naye paise in the rupee, inter alia, on the items of the
Authorities it was built on
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
Of those, 2 referred to
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