Lilasons Breweries Ltd And Others V State Of Mp And Others And Different Instances Madhya Pradesh Excessive Court Docket Judgment Regulation

Under section 62 of the Excise Act, State Government can body the principles for carrying out the varied purposes of the Act. The Madhya Pradesh Foreign Liquor Rules, 1996, makes it clear that the State Government neither purchases nor sells the liquor, therefore liability to pay the tax is that of the petitioners. Liquor is simply saved in the warehouses under the supervision. There is no purchase by the Department of the liquor from the petitioners. Department costs eight per cent as supervision expenses which is now known as, transportation fee as per clause thirteen.2 of Notification dated January 15, 2008.

He has alternatively submitted that, even when section 3B is taken to be equipment provision, it will not be potential to make computation within the absence of requisite notification underneath part 3B and with out specification of terms and circumstances. We don’t discover any legal impediment for applicability of the availability of part 14 as under part 3B no notification on the contrary or otherwise has been issued by the State Government in order to override the procedure supplied in section 14. When something is required to be carried out so as to deliver the non obstante clause into play, until that factor has been accomplished, non obstante clause wouldn’t come into play.

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He has also submitted that by implication or intendment, it’s not permissible to gather the entry tax. He has relied upon the decision of State of West Bengal v. Kesoram Industries Ltd., 10 SCC 201 laying down that the taxing statute cannot fire and arson investigator salary be interpreted on any presumption or assumption. The taxing statute has to be interpreted within the gentle of what’s clearly expressed, it cannot imply something which is not expressed.

Tax have to be clearly leviable throughout the ambit of charging part by clear phrases. He has also relied upon Principle of Statutory Interpretation, eight edition by Shri Justice G.P Singh to submit that there is no room for intendment, there isn’t any equity a couple of tax and there might be no presumption as to tax. There isn’t any dispute as to the aforesaid preposition. In the instant case the charging provision can’t be stated to be part 3B of the Entry Tax Act but the section 3 is the charging provision. Machinery for restoration of entry tax is already provided in part 14 of the Entry Tax Act.

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