https://www.taxtmi.com/caselaws?id=166765 Cotton cess could not be demanded for periods before the Indian Cotton Cess Act, 1923 became operative in the erstwhile State of Mysore on 1 April 1951; pre-extension demands were without jurisdiction. The 1923 Act was not temporary merely because it contemplated repeal upon dissolution of the Committee, so the General Clauses Act saving provision preserved liabilities accruing after that date. However, officers appointed under the independent Produce Cess Act, 1966 could not recover arrears under the 1923 Act, as they were not Collectors under that Act and lacked retrospective authority. The demand notices were quashed. en-us Thu, 29 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 14:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166765 Cotton cess could not be demanded for periods before the Indian Cotton Cess Act, 1923 became operative in the erstwhile State of Mysore on 1 April 1951; pre-extension demands were without jurisdiction. The 1923 Act was not temporary merely because it contemplated repeal upon dissolution of the Committee, so the General Clauses Act saving provision preserved liabilities accruing after that date. However, officers appointed under the independent Produce Cess Act, 1966 could not recover arrears under the 1923 Act, as they were not Collectors under that Act and lacked retrospective authority. The demand notices were quashed. Case-Laws Central Excise Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166765