https://www.taxtmi.com/caselaws?id=278752 Education Cess under the Mysore Elementary Education Act, 1941 was examined in relation to arrack, toddy and beer shop rent, tree tax and tree rent. The Court held that the Schedule could not sustain a valid levy on those items because the earlier local cess had been abolished, the excise-rule note did not itself create a charge, and Article 265 required authority of law. The levy was also not saved by Articles 14 or 277, and the State could not support it under the constitutional entries relied upon. Contractual undertakings to pay the cess did not validate an unauthorised levy, and refund relief in writ proceedings depended on limitation and the facts of each petition. en-us Thu, 02 May 1968 00:00:00 +0530 Tue, 19 Feb 2019 16:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278752 Education Cess under the Mysore Elementary Education Act, 1941 was examined in relation to arrack, toddy and beer shop rent, tree tax and tree rent. The Court held that the Schedule could not sustain a valid levy on those items because the earlier local cess had been abolished, the excise-rule note did not itself create a charge, and Article 265 required authority of law. The levy was also not saved by Articles 14 or 277, and the State could not support it under the constitutional entries relied upon. Contractual undertakings to pay the cess did not validate an unauthorised levy, and refund relief in writ proceedings depended on limitation and the facts of each petition. Case-Laws Indian Laws Thu, 02 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278752