Bombay High Court upholds constitutional validity of Goa Cess Act

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    Digital Goa, Jan 23 – High Court recently upheld the constitutional validity of Goa Rural Improvement and Welfare Cess Act, 2000 (Goa Cess Act). The Act imposes cess on carriers transporting scheduled materials including coal, coke, sand, debris, garbage, packaged water, mineral ore etc. The court dismissed writ petitions filed by eight companies involved in transporting mineral ores into Goa from other states. The petitioners claimed that the Act and the Rules under it impose an unconstitutional cess and impede the free trade and movement of goods between states. The court highlighted the problem of dust pollution associated with material transportation, and the ongoing struggle of governments to effectively manage it. The court concluded in its order that the Act was aligned with societal needs, facilitating effective infrastructure development that would serve both commercial interests and the health and welfare of the people of Goa. Thus, the court rejected all challenges, affirming the constitutional validity of the Goa Cess Act.