https://www.taxtmi.com/caselaws?id=196124 A contractual clause requiring payment of mining-related cesses is enforceable only to the extent the cess is actually leviable under the governing statute. Where the Maharashtra Zilla Parishads and Panchayat Samitis Act exempted a lessee from the State Government, no Zilla Parishad cess could be recovered despite the lease deed. Likewise, where the Bombay Gram Panchayats Act linked cess to ordinary land revenue, and the lease exempted the lessee from land revenue under the Maharashtra Land Revenue Code, no Gram Panchayat cess arose. A lease cannot create cess liability in the absence of a statutory basis. en-us Tue, 27 Sep 2011 00:00:00 +0530 Mon, 20 Nov 2017 12:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196124 A contractual clause requiring payment of mining-related cesses is enforceable only to the extent the cess is actually leviable under the governing statute. Where the Maharashtra Zilla Parishads and Panchayat Samitis Act exempted a lessee from the State Government, no Zilla Parishad cess could be recovered despite the lease deed. Likewise, where the Bombay Gram Panchayats Act linked cess to ordinary land revenue, and the lease exempted the lessee from land revenue under the Maharashtra Land Revenue Code, no Gram Panchayat cess arose. A lease cannot create cess liability in the absence of a statutory basis. Case-Laws Indian Laws Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196124