https://www.taxtmi.com/caselaws?id=197903 A Government-imposed local fund cess forming part of the contractual consideration for use and occupation of land is not barred by a tenancy provision prohibiting a landlord from levying cesses, rates, taxes or services on a tenant. The text distinguishes landlord-imposed exactions from a cess the landlord is himself liable to pay and notes that recovery machinery under the land revenue law may apply to such cess. It also states that rent can include a separately described cess if it is part of the agreed consideration. Recovery assistance, however, must be considered under the statutory scheme after notice to the tenants before coercive steps are taken. en-us Tue, 27 Jul 1954 00:00:00 +0530 Wed, 17 Jan 2018 18:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197903 A Government-imposed local fund cess forming part of the contractual consideration for use and occupation of land is not barred by a tenancy provision prohibiting a landlord from levying cesses, rates, taxes or services on a tenant. The text distinguishes landlord-imposed exactions from a cess the landlord is himself liable to pay and notes that recovery machinery under the land revenue law may apply to such cess. It also states that rent can include a separately described cess if it is part of the agreed consideration. Recovery assistance, however, must be considered under the statutory scheme after notice to the tenants before coercive steps are taken. Case-Laws Indian Laws Tue, 27 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197903