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    <title>Secondary and Higher Education Cess</title>
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    <description>Secondary and Higher Education Cess is established as a surcharge levied and collected for the Union to finance secondary and higher education. The Central Government may utilise amounts derived from the cess for those educational purposes only after appropriation by Parliament by law, so that expenditure against the cess is subject to parliamentary appropriation and allocation procedures.</description>
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      <description>Secondary and Higher Education Cess is established as a surcharge levied and collected for the Union to finance secondary and higher education. The Central Government may utilise amounts derived from the cess for those educational purposes only after appropriation by Parliament by law, so that expenditure against the cess is subject to parliamentary appropriation and allocation procedures.</description>
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