1999 (2) TMI 118

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..... dent. [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 Adhiniyam is not liable to be include .....

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..... 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 include payment to the State of 20 perce .....

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