https://www.taxtmi.com/caselaws?id=162456 Proceedings to levy and recover social security cess under the Punjab Social Security Act, 2000 could not continue where the Act had already been declared unconstitutional and no stay of that declaration had been granted. Mere pendency of a special leave petition against the earlier judgment did not validate action under a statute found to be beyond the State's legislative competence. In the absence of any stay, continuation of assessment proceedings was unwarranted, and the assessment order was quashed. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162456 Proceedings to levy and recover social security cess under the Punjab Social Security Act, 2000 could not continue where the Act had already been declared unconstitutional and no stay of that declaration had been granted. Mere pendency of a special leave petition against the earlier judgment did not validate action under a statute found to be beyond the State's legislative competence. In the absence of any stay, continuation of assessment proceedings was unwarranted, and the assessment order was quashed. Case-Laws VAT and Sales Tax Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162456