1991 (4) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agnihotri, Mr. P.S. Nair, Mr. T.G.N. Nair and Mr. Shri Narain, Advs. with him, for the Appellant. Mr. R.F. Nariman, Mr. Abhay Sapre, Mr. Sandeep Narain and Mr. S. K. Agnihotri, Advs., for the Respondents. [Judgment per : Ranganathan, J.]. -  These Civil Appeals and SLPs raise the same issues as have been dealt by us in our judgment of even date in Civil Appeal No. 1640 to 1662 of 198....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the connected judgment no such modification seems to have been ordered by this Court of the initial order of 2-5-1986. 4. In April/May, 1990, some of the assessees filed writ petitions in the High Court challenging the continued recovery of the cess and asking for the refund of amounts already collected. The respondents brought to the notice of the Court the orders of this Court in the earlier....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y this judgment. 5. These appeals have to be disposed of in the light of our judgment in the connected batch of cases referred to above. We have held there that the collection of any cess under Act 15 of 1982 subsequent to the date of the judgment of the Madhya Pradesh High Court in Hiralal's case (1986 MPLJ 514) cannot be upheld. For the reasons set out in the judgment in the connected cases, ....