NDLI: The State of Jharkhand & Ors. Vs. M/s Ajanta Bottlers & Blenders Pvt. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Levy of import fee on rectified spirit s.90 1915 Jharkhand Excise Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Jharkhand Excise Act, 1915 (2 of 1915)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Jharkhand Excise Act, 1915 – s.90 – Revenue Board notification dated 06.11.2012 – r.106 (Tha) – Levy of import fee on rectified spirit – The Board of Revenue in exercise of power conferred u/s.90 of the Act inserted the Rule 106 (Tha) and levied fee on the import of rectified spirit by notification dated 06.11.2012 – Writ Petition – High Court held that the State had no legislative competence to levy tax/fee on the import of rectified spirit, as it is a non-potable liquor i.e. alcohol not fit for human consumption – Appellant-State contended that import fee was not on rectified spirit in its raw form as such, but on pure alcoholic liter ‘LPL’ in the form of potable liquor – On appeal, held: On perusal of the impugned provision as a whole, it follows that the substance of the provision is to levy charges on the product Indian Made Foreign Liquor (IMFL) produced or manufactured by use of imported rectified spirit – In that sense, the levy is not on the input (imported rectified spirit) of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption – For the purposes of computing the levy, the yardstick of Rs.6 LPL on the total quantity of imported rectified spirit utilized for production of IMFL is reckoned – Thus, the impost is not on the imported rectified spirit as such but only on the produced foreign liquor before it is bottled for sale in the wholesale or retail market, as the case may be – It is a case of legislation in respect of potable alcohol, the State is competent to legislate in that regard and levy charges-be it for regulating the same or impost for parting with its rights regarding manufacture, storage, export, sale and possession thereof. Jharkhand Excise Act, 1915 – s.90 – Revenue Board notification dated 06.11.2012 – r.106 (Tha) – Nature of tax or excise duty – The Board of Revenue u/s.90 of the Act chose to levy fee on the import of rectified spirit by notification dated 06.11.2012 – Appellant-State contended that the levy of charges or impost is neither in the nature of a tax nor excise duty – Held: There is merit in the contention of appellant-State that the impost is neither in the nature of a tax nor excise duty but it is towards the charges by whatever name, for regulating the production of potable liquor to preserve public health and morality including for parting with its rights or privileges regarding manufacture, supply or sale of potable liquor or intoxicating liquor and to regulate the use of imported rectified spirit for production and sale of potable liquor – In such a case, the State need bear no quid pro quo to the services rendered to the licencee for production of foreign liquor (IMFA).
Judge	Hon'ble Mr. Justice A.M. Khanwilkar
Neutral Citation	2019 INSC 715
Petitioner	The State Of Jharkhand & Ors.
Respondent	M/s Ajanta Bottlers & Blenders Pvt. Ltd.
SCR	[2019] 8 S.C.R. 1071
Judgement Date	2019-07-02
Case Number	5138

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