Cess

A cess is usually added on top of other taxes, such as income tax, sales tax, or excise tax, meaning it is an extra charge that taxpayers must pay.

West Bengal Transport Infrastructure Development Fund Act, 2002

An Act to establish a fund to create, develop, maintain or improve transport infrastructure in West Bengal and for such purpose to levy and collect a cess on sale of motor spirit commonly known as petrol, high speed diesel oil and liquefied petroleum gas and to provide for matters connected therewith or incidental thereto.