1999 (2) TMI 118

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....dvocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Whether the administrative charges paid by the party under the U.P. Sheera Niyantran Adhiniyam, 1964 is to be included or not in the assessable value in terms of Section 4(4)(d) is an issue to be considered in this case. The Commissioner held that the administrative charges paid by the party under the said Adhin....

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....cial and the expression "tax" has to be construed accordingly. As has been held by the Apex Court in Gouse v. State of Kerala - AIR 1980 SC 271 `tax' in its widest sense would include all money raised by taxation, including taxes levied by the Union and State Legislatures and rates and other charges levied by local authorities under statutory powers. Likewise, `impost' has been interpreted to incl....