DEVANAGERE COTTON MILLS LTD.DEVANAGERE vs THE DEPUTY COMMISSIONER, CHITRADURGAAND ANOTHER

The Supreme Court held that the Deputy Commissioner is authorized to assess cotton cess under the Indian Cotton Cess Act, 1923, despite the appellants' claim that only the Collector could do so. The Court clarified that the definition of 'Collector' in the Act incorporates the General Clauses Act, 1897, which applies to all Central Acts irrespective of territorial extension. Thus, the Deputy Commissioner, acting under the authority of the Act, was validly demanding returns from the appellants, and the High Court's dismissal of the petition was upheld.