2002 (2) TMI 1329 - HC - Income Tax

Summary

The High Court of Gujarat disposed of a petition by The Ahmedabad Textile Processors Association challenging the collection of cess from processing units under Textile Committee Act, 1963. The court directed the association and its members to avail the remedy of appeal under Section 5B of the Act within 30 days, with no objection on limitation. Coercive recovery of cess is stayed until the Tribunal decides on stay applications. No costs are awarded, and direct service is permitted.