Court : Punjab and Haryana
Reported in : [2002]253ITR205(P& H)
..... from the petitioners is illegal and without jurisdiction. as a logical corollary, it has to be held that the provisions of section 206c as amended by the finance act, 1992, are not available to the income-tax department to compel citco to deduct income-tax at source from the petitioners.'8. in naresh kumar and co. v ..... india . some of the observations made in that judgment are reproduced below (headnote) :'a perusal of the amendment of section 206c of the income-tax act, 1961, by the finance act, 1992, shows that there was no significant change from the provision as it existed in sections 44ac and 206c before their amendment. section 44ac stands repealed but its ..... others against the order passed by the division bench of this court was dismissed by the supreme court.4. thereafter, by virtue of the finance act, 1992, section 44ac of the 1961 act was deleted and its substantial portion was incorporated in section 206c, making it a charging as well as collecting section. the relevant extract of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1997]228ITR653(P& H)
..... source from the petitioners is illegal and without jurisdiction. as a logical corollary, it has to be held that the provisions of section 206c as amended by the finance act, 1992, are not available to the income-tax department to compel citco to deduct income-tax at source from the petitioners.24. consequently, the writ petitions are allowed. ..... the respondents for deducting tax at source from the petitioners, it will be usefulto take notice of the relevant statutory provisions. section 206c(1) as amended by the finance act, 1992 reads as under :' 206c. (1) every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account ..... income-tax on excise duty payable by petitioners holding l-14 liquor licences.'15. by the finance act, 1992, section 44ac was deleted from the act. however, deduction of income-tax at source was again resorted to under section 206c of the act. this was sought to be justified on the basis of the amendment made in section 206c .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1992)108CTR(P& H)427; [1993]203ITR201(P& H)
..... by the central board of direct taxes, delhi, dated june 26, 1989 (annexure p-1)'10. section 206c of the income-tax act, 1961, as amended by the finance act, 1992, reads as under :' 206c. (1) every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the buyer ..... i.e., difference between the purchase price and the selling price, as stated above.12. learned counsel for the respondent has pointed out that the supreme court, on march 31, 1992, stayed the operation of the judgments of three high courts including the judgment of this court in k. k: mittal's case , and thus the judgment in k, k. ..... or deduct income-tax on excise duty payable by the wine contractors of l-14 licensees. the income-tax act was amended. section 44ac was deleted. however, its substantive portion was included in section 206c. thus, for the current year 1992-93, the distilleries again started deducting income-tax as referred to above on the sale of liquor from the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]252ITR200(P& H)
..... april 1, 1992,and held that 15 per cent, of the excise duty payable by the petitionerstherein on account of purchase of country liquor could not be collected asincome ..... 206c of the act as they then stood were under consideration of the learned judges which provisions are materially differentfrom section 206c of the act which is under our consideration. anotherbench of the same high court in ramjee prasad sahu v. union of india : [1993]202itr800(patna) , considered the provisions of section 206 of the act aswere introduced by the finance act, 1992, with effect from .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1999]235ITR197(P& H)
..... the provision contained in sub-rule (3) of rule 68b. it has to be noticed that rule 68b was inserted in the second schedule to the act by the finance act, 1992, with effect from june 1, 1992. since it was a new provision laying down a period of limitation for the sale of the attached property, it was laid down in sub-rule ..... (3) thereof that, in a case where property had been attached before june 1, 1992, the date of final order giving rise to a tax demand, shall ..... 226/227 of the constitution, seeking the quashing of the order of attachment dated december 29, 1978, notice dated september 3, 1992, issued under rule 85 of the second schedule to the income-tax act, 1961 (for short, 'the act'), the show-cause notice dated april 15, 1993, sent by the tax recovery officer to the petitioner that objections filed by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)112CTR(P& H)17; [1993]204ITR645(P& H)
..... price of liquor which they purchase from the manufacturers for onward retail sale.2. according to section 206c of the income-tax act, 1961 (hereinafter called 'the act'), as substituted by the finance act, 1992, with effect from april 1, 1992, every person who is a seller (like the distilleries) is required to collect tax at source at the rate of 15 ..... the nature of alcoholic liquor for human consumption other than indian-made foreign liquor. sub-section (1) of section 206c of the act, as it stands at present and the explanation added with effect from april 1, 1992, after sub-section (8) read as under :'206c. (1) every person, being a seller shall, at the time of ..... under article 226 of the constitution hold l-14a licences for the financial year 1992-93 obtained by them in an auction held for the purpose in accordance with the provisions of the punjab excise act, 1914, as applicable to the states of punjab and haryana. these licences are for retail vend of country spirit including rum and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)142CTR(P& H)332
..... at source from the petitioners is illegal and without jurisdiction. as a logical corollary, it has to be held that the provisions of s. 206c as amended by finance act, 1992 are not available to the it department to compel citco to deduct income-tax at source from the petitioners.11. consequently, the writ petitions are allowed. the impugned ..... to the respondents for deducting tax at source from the petitioners, it will be useful to take notice of relevant statutory provisions. sec. 206c(1) as amended by finance act, 1992 reads as under :'206c (1) every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the ..... were not to deduct income-tax on excise duty payable by petitioners holding l-14 liquor licences.'by finance act, 1992, s. 44ac was deleted from the act. however, deduction of income-tax at source was again resorted to under s. 206c of the act. this was sought to be justified on the basis of the amendment made in s. 206c by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)160CTR(P& H)81
..... in ramjee prasad sahu & ors. v. union of india & ors : [1993]202itr800(patna) considered the provisions of section 206c of the act as were introduced by the finance act, 1992, with effect from 1-4-1992, and held that 15 per cent of the excise duty payable by the petitioners therein on account of purchase of country liquor could not be ..... collected as income-tax under the provisions of section 206c of the act. they referred to their earlier judgment in state of bihar's ..... .'4. alcoholic liquor for human consumption other than indian made foreign liquor is one of the goods specified in the table referred to in section 206c of the act and, therefore, this provision would apply to such goods.5. a perusal of the aforesaid provisions makes it clear that every person who sells alcoholic liquor for .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)126PLR171
..... court in ramjee prasad sahu & ors. vs . union of india & ors. : [1993]202itr800(patna) considered the provisions of s. 206c of the act as were introduced by the finance act, 1992, w.e.f. 1st april, 1992, and held that 15 per cent of the excise duty payable by the petitioners therein on account of purchase of country liquor could not be ..... collected as income-tax under the provisions of s. 206c of the act. they referred to their earlier judgment in state of bihar's ..... .' 4. alcoholic liquor for human consumption other than indian made foreign liquor is one of the goods specified in the table referred to in s. 206c of the act and, therefore, this provision would apply to such goods. 5. a perusal of the aforesaid provisions makes it clear that every person who sells alcoholic liquor for human .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2000]243ITR760(P& H)
..... high court in ramjee prasad sahu v. union of india [1993] 202 itr 800, considered the provisions of section 206c of the act as were introduced by the finance act, 1992, with effect from april 1, 1992, and held that 15 per cent. of the excise duty payable by the petitioners therein on account of purchase of country liquor could ..... not be collected as income-tax under the provisions of section 206c of the act. they referred to their earlier judgment in state of bihar's ..... 4. alcoholic liquor for human consumption other than indian made foreign liquor is one of the goods specified in the table referred to in section 206c of the act and, therefore, this provision would apply to such goods.5. a perusal of the aforesaid provisions makes it clear that every person who sells alcoholic liquor for .....
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