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Cess

Cess legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2005 PLD 55 KARACHI-HIGH-COURT-SINDH Judicial Precedent
"Tax""Fee""Cess"

Distinction.

1998 CLC 1912 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Words and Phrases "Cess""Tax"

Distinction.

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Precedents & Case Laws citing "Cess"

PLD 1960
Second Appeal No. 914 of 1954, decided on 22nd July, 1959.

P L D 1960 Dacca 914

ABDUS SAMAD CHOWDHURY‑Appellant Versus SHAMSUDDIN AHMED AND OTHERS — ‑Respondents

Court: (a) Bengal Land Revenue Sales Act (XI of 1859) as amended by Bengal Land Revenue Sales (East Bengal Amendment) Act (If of 1949), S. 2 (2)‑"Last year" and "last instalment'‑Expres sions explained.
YLR 2006
Writ Petitions Nos.14573, 14574 of 2003 and 2457 of 2004, decided on 2nd November, 2005.

2006 Y L R 1169

FECTO SUGAR MILLS LTD. through Director — Petitioner Versus SECRETARY FOOD and another — Respondents

Court: Lahore
MLD 1989
Constitutional Petition No.D-530 of 1982, decided on 26th April, 1989.

1989 M L D 4388

Messrs MEHRAN SUGAR MILLS Ltd. — Petitioner Versus EXCISE AND TAXATION OFFICER IV, DISTRICT HYDERABAD and 2 others — Respondents

Court: Karachi
PLD 1980
20thDecember, 1979

P L D 1980 Peshawar 137

Haji MULTAN ZAREEN AND 56 OTHERS‑Petitioners Versus GOVERNMENT OF N.‑W. F. P. AND ANOTHER‑Respondents

Court: High Court
PTD 2013
Writ Petition No.2514-P of 2012, decided on 13th June, 2013.

2013 P T D 1732

ASHRAF INDUSTRIES (PVT.) LTD. Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Petroleum and Natural Resources Control Secretariat and 3 others

Court: Peshawar
CLC 2011
2011-March-29

2011 C L C 1994

MOSAM KHAN and 2 others — Petitioners Versus GOVERNMENT OF N.-W.F.P. through Secretary Finance Department N.-W.F.P. and Secretary Excise and Taxation Department, Peshawar and 4 others — Respondents

Court: Peshawar
PLD 1989
PROVINCE OF PUNJAB and another‑‑Respondents Writ Petition No.688 of 1987, heard on 21st March, 1989.

P L D 1989 Lahore 367

Before Irshad Hasan khan, J Versus PROVINCE OF PUNJAB and another‑‑Respondents Writ Petition No.688 of 1987, heard on 21st March, 1989.

Court: ‑‑S.19‑‑Punjab Agricultural Produce Markets (General) Rules, 1979, R.36‑A‑‑Constitution of Pakistan (1973), Art.199‑‑Market Committees empowered to levy a "special cess" at specified rate per quintal on agricultural produce bought or sold by or through a dealer in the notified market areas‑‑Rule 36‑A of Punjab Agricultural Produce Markets (General) Rules, 1979 visualising a "special cess" in the nature of a 'fee', but being beyond the maximum fee prescribed by the Government under S.19 of the Ordinance XXIII of 1978, was ultra vires of the Ordinance‑‑Words, "tax", "cess" and "fee"‑ Connotation.‑‑Words and phrases.
PTD 2011
Writ Petition No.217 of 2008, decided on 29th March, 2011.

2011 PTD 2753

MOSAN KHAN and 2 others Versus GOVERNMENT OF N.-W.F.P. through Secretary Finance Department and 4 others

Court: Peshawar High Court
PLD 1960
Letters Patent Appeal No. 6 of 1959, decided on 9th December 1959.

P L D 1960 Dacca 746

IMAMUDDIN AND OTHERS‑Appellants‑ Versus ABDUR RASHID AND OTHERS‑Respondents

Court: (a) Bengal Land Revenue Sales Act (XI of 1859) as amended by East Bengal Act (II of 1949), S. 2 (2), second proviso‑Words "Last instalment"‑Two instalments provided for payment of revenue and cesses‑Date for payment of next instalment should be regarded as latest day of payment for arrears of revenue or cess with respect to preceding instalment.
PLD 1984
of 1981, decided on 30th August, 1983.

P L D 1984 Karachi 155

MOGUL TOBACCO COMPANY LTD.‑Petitioner Versus PAKISTAN TABACCO BOARD AND 3 oTHERs‑Respondents

Court: ‑‑‑ S. 9 and Pakistan Tobacco Board (Amendment) Ordinance (V of 197)), S. 5 read with Constitution of Pakistan (1972), Art. 281‑Validation of laws‑Legislature possesses authority to legislate retrospectively within its competence, to validate invalid laws and to give validity to actions taken under invalid laws Held, S. 5 of Ordinance V of 1971, gave validity to order or notification issued by Government under its purported powers under S: 9 of Ordinance of 1968 from date of publication of such order or notification in Government Gazette.‑Interpretation of statutes.