If Any - Definition - Law Dictionary Home Dictionary Definition if-any

Definition :

If any, The phrase 'if any', signifies that if no duty is payable, nothing will be deducted from the wholesale price. It is only when excise duty is actually payable that the duty element can be excluded from the wholesale price, Asst. Collector of Central Excise v. Bata India, AIR 1996 SC 3380 (3383): (1996) 4 SCC 568. [Central Excise and Salt Act, 1994, s. 4(1) d 4(4) (d) (ii)]

If any, amplify that if there is no balance period left such deduction the convict will be entitled to be set free from jail, unless he is required in any other case, State of Maharashtra v. Najakat Alia Mubarak Ali, (2001) 6 SCC 311.