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The Court appreciated the endeavour of Goa government to frame an Act in the year 2000 to create robust infrastructure for catering to damage and ill effects caused by mass transportation of materials to waterbodies.
The Bombay High Court recently upheld the Goa Rural Improvement and Welfare Cess Act, 2000 (Goa Cess Act). The Act imposes cess on carriers transporting scheduled materials including coal, coke, sand,...
The High Court at Goa also observed that the cess was rightfully imposed by the State of Goa as a fee to employ mechanisms to reduce carbon footprints arising from the activities of the companies that paid such cess.