Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: form 3cd :: VAT RATES :: ACCOUNTING STANDARDS :: empanelment :: due date for vat payment :: ACCOUNTING STANDARD :: cpt :: list of goods taxed at 4% :: VAT Audit :: Central Excise rule to resale the machines to a new company :: TAX RATES - GOODS TAXABLE @ 4% :: TDS
 
 
News Headlines »
 Is government tapping your phone?
 Income tax department to use analytics to look for discrepancies in bank accounts
 GST Council fails to break deadlock over indirect tax regime, next meet on Dec 11 and 12 to hammer out differences
 Invoking Writ Jurisdiction For Income Tax Matters
 How to file income-tax returns online
 How Income Tax Returns Are Scrutinised
 All About New Income Disclosure Scheme to make Demonetisation successful
 Your deposit may draw income tax notice
 Accepting payment under IDS 2016
 New disclosure scheme could see 50% tax and 4-year limit on cash use for unaccounted deposits
 Pay 50% tax on unaccounted deposits, or 85% if caught, says Modi government

Tax-payer cannot be burdened with govt employees' salary, says SC
May, 01st 2007

Excise department posts its staff at distilleries to ensure that denatured spirit is properly prepared in strict adherence to prescribed procedure and to stop its pilferage. For this, should a distillery owner be asked to meet part of excise department employees' salary?

Answering the question with a loud and clear 'no', the Supreme Court went on to allow a Jammu and Kashmir distiller to recover the amount it had paid to the state excise department in the past on this account.

The logic behind the apex court's verdict appeared to be the fact that the government renders various services like policing, sanitation and health and a tax- payer cannot be asked to meet part of the salaries of the personnel providing these services.

Defending the demand for money from the distillery owner, the state argued before a Bench comprising Justices H K Sema and V S Sirpurkar that the government was rendering services to the distiller by deputing excise staff to supervise the manufacturing and utilisation of denatured spirit, which was also in the interest of manufacturer.

Justice Sema, writing the judgment for the Bench, said imposition of charge for administrative services was a tax and not a fee, which could not be demanded unless a law was enacted empowering the department to do so.

"Imposition of tax or fee on citizens for services that the state renders to itself and not to the tax-payers is clearly impermissible, arbitrary and unjustifiable," it said. Setting aside the orders of the Jammu and Kashmir High Court, the Bench ordered the excise department to refund the amount collected in the past from the distiller, Gupta Modern Breweries.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Services SEO LLC e-boost Search Engine Optimization Services Internet Marketing Services Website Placement Services On-site Webs

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions