Power to regularise cess non levy: government may notify relief where widespread practice caused non levy or short levy. The Government may, on Council recommendation and by Gazette notification, direct that cess payable or excess cess need not be recovered where it is ... Summary
Power to regularise cess non levy: government may notify relief where widespread practice caused non levy or short levy.
The Government may, on Council recommendation and by Gazette notification, direct that cess payable or excess cess need not be recovered where it is satisfied a generally prevalent practice caused non-levy or short-levy on supplies otherwise liable to cess or to a higher cess amount than levied under that practice.
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