Court : Himachal Pradesh
Reported in : 2006(1)ShimLC143
..... reading of section 31 shows that the state government under section 31 is empowered to levy excise duty or countervailing duty as the case may be at such rates, as the state government shall direct, on any excisable articles imported/exported/transported in accordance with the provisions of section 16 of the act.15. ..... thus, the combined reading of section 31, section 16, clause 12-a and clause 14 of section 3 of the act would clearly demonstrate that the state government was well within its powers to levy the import duty/fee on malt spirit, which was being imported by the petitioner from mohan nagar (u.p. ..... 'liquor' as defined under clause 14 of section 3 means intoxicating liquor, and includes lahan and all liquid consisting of or containing alcohol; also any substance which the state government may by notification declare to be 'liquor' for the purpose of the act.17. ..... the present case is the case of import of malt spirit and if we read section 16 which deals with the import/export/transport of intox cants, we find that no intoxicant can be imported, exported or transported within or outside the state except after payment of any duty to which it may be leviable under the act or execution of a bond, for such payment and in compliance with such condition as the state government may impose.16. ..... it is not denying the fact that malt spirit is nothing, but alcohol and being liquid it would fall within the definition of 'liquor' and 'intoxicant' as defined under the act. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2007(3)ShimLC456
..... under its powers and there was no condition of quid pro quo in view of the latest law of the hon'ble apex court and, therefore, the impugned notifications issued under the provisions of punjab excise act and rules framed thereunder were within the legislative competence of the state and they cannot be held to be the ultra vires of the constitution and as such, the impugned notifications are not liable to be quashed.32. ..... was alleged that this fee was inserted by notification dated 23.3.1996 but no permit/transport fee was charged by excise authorities at the time of issuing import permits for import of malt spirit from mohan meakin limited, mohan nagar (u.p. ..... licence was issued in favour of the petitioner d-2 for distillery unit at kasauli including the spirit bottling section of solan brewery as well as b-l licence for brewery at solan was for the period upto 31.3.1999 ..... ), wherein also the notifications issued were challenged in regard to import of liquor and the provisions of punjab excise act and the rules framed thereunder were also challenged therein. ..... the punjab act is an existing law under article 366(10) of the constitution and its continued application is saved by article 372 thereof, it is also saved by article 305 from attack under articles 301 and 303 of the ..... was held in para 150 in the above case that the punjab excise act, 1914, is an existing law under clause 10 of article 366 of the constitution and its continued application is saved by article 372 of the constitution. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [1979]117ITR501(HP)
..... tribunal has held that since the amount of tax in dispute is not the tax imposed by a local authority, section 30(b) of the income-tax act, 1961, has no application and, therefore, deduction on that account cannot be granted to the assessee. ..... assessee carries on the business of manufacture and sale of beer, indian made foreign liquors, malt, breakfast food articles and soft drinks. ..... indeed, even in a contract made for the purchase of material such as hops or malt, the company would have to pay for the commodity supplied, not because they are brewers, but because they were contracting parties, utterly irrespective of whether they carried on their trade or had abandoned ..... it can hardly be suggested that the price paid for the hops or malt under the contract should not be deducted from the receipts. ..... sub-section (2) of section 5 further provides that tax payable under sub-section (1) may be recovered by the owner from the occupier along with the rent or damages for use and occupation of the land or the building, as the case may be, or otherwise ..... according to section 5 of that act, the tax payable in any year in respect of any land or building or part thereof, where the owner himself is not the occupier of the same, shall be recoverable by the owner from the occupier of the land or ..... ' section 3 of the act provides that there shall be charged, levied and paid for each year a tax on lands or buildings, or both, situate in an urban area at such rate or rates, not exceeding twenty-five per .....
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