Do I pay a road cess on fuel purchased in Howrah?
AR Asked by Arjun Nair from India
Quick Answer
A road cess in Howrah is levied under the West Bengal Premises Tenancy Act 1997 on petrol and diesel. The Calcutta High Court has held that the cess must be credited to a road development fund.
Detailed Legal Analysis
A road cess in Howrah is levied under the West Bengal Premises Tenancy Act 1997 on petrol and diesel. The Calcutta High Court has held that the cess must be credited to a road development fund.
It is collected by the dealer and paid to the state. The rate is notified periodically.
It appears as a component of the retail price. The cess finances state highways.
A dispute goes to the commercial tax appellate tribunal.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.