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With reference to Cess,consider the following statements :
1.Proceeds of cess are distributed on the recommendation of Finance Commission
2.Cess before levying needs to be passed through Parliament by a simple majority.
3.Cess is earmarked for a particular purpose only and cannot be used for any other purpose.
1only
2 and 3 only
3 only
1,2 and 3
Statement 1 is wrong :Cess is not distributed with states ,so Finance Commission has no say on cess .
Statement 2 is wrong :Cess is levied through an executive order,and doesn't require majority in the Parliament .
Statement 3 correct :Cess is levied only for particular purpose and cannot be used for any other purposes
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