Goa Cess Act, 2000

  • Recently, the Bombay High Court upheld the constitutional validity of Goa Rural Improvement and Welfare Cess Act, 2000 (Goa Cess Act), dismissing the petitions filed by several mining and coal transport companies.
  • Goa Cess Act was enacted in 2000 but it came into effect from 2006 to augment revenue for improvement of infrastructure and health and to promote welfare of the people of the people residing in rural areas, being affected by the use of plastics, dumping of garbage and spillage of materials.
  • The Act imposes cess on carriers transporting scheduled materials including coal, coke, sand, debris, garbage, packaged water, ....
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