The full form of Cess is short for “assess”; the spelling is due to a mistaken connection with census. It’s used on Governmental ,Rules & Regulations in Worldwide

Cess is a tax or levy. It is believed that the term is originated from Irish farmers, as those who have the most successful yield pay the most tax on their crop to the Government (cess for assess).

In India, cess is a tax on tax levied by the government for a specific purpose. Once its purpose is solved they are stopped.

Examples:

Educational Cess: meant to finance basic education in the country.

Krishi Kalyan Cess: meant to develop the agricultural economy in the country.

In Scotland, cess refers to the land value tax.