https://www.taxtmi.com/caselaws?id=456994 Under the Bombay Provincial Municipal Corporations Act, the pre-deposit condition for an appeal against levy of cess was confined to the disputed tax amount and did not extend to interest or penalty. The Court treated cess under Chapter XI-A as tax in lieu of octroi, but held that interest is compensatory and penalty stands on a separate footing. It also noted that a later amendment to Section 406(2)(c) expressly covered interest and penalty, while no corresponding change was made in Clause (e), confirming that Clause (e) required deposit only of the disputed tax. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 30 Aug 2024 11:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456994 Under the Bombay Provincial Municipal Corporations Act, the pre-deposit condition for an appeal against levy of cess was confined to the disputed tax amount and did not extend to interest or penalty. The Court treated cess under Chapter XI-A as tax in lieu of octroi, but held that interest is compensatory and penalty stands on a separate footing. It also noted that a later amendment to Section 406(2)(c) expressly covered interest and penalty, while no corresponding change was made in Clause (e), confirming that Clause (e) required deposit only of the disputed tax. Case-Laws Indian Laws Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456994