NDLI: The Excise Commissioner Karnataka & Anr. Vs. Mysore Sales International Ltd. & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Liquor vendors Reasonable opportunity of hearing Buyer as defined under Explanation(a) to Section 206C of the Income Tax Act 1967 Excise contractors Retail vendors Explanation(a)(iii) to section 206C of the Income Tax Act Principle of Natural Justice 1961 Process of auction or tender or auction-cum-tender Rule 4 of the Karnataka Excise (Arrack Vend Special Conditions of Licenses) Rules
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Karnataka Excise Act, 1965 (21 of 1965) Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Whether provisions of Section 206C of the Income Tax Act is applicable in respect of the appellant and whether the liquor vendors (contractors) who bought the vending rights from the appellant on auction, can be termed as “buyer” within the meaning of Explanation(a) to Section 206C of the Income Tax Act or excluded from the said definition of “buyer” as per clause (iii) of Explanation (a) to Section 206C of the said Act. Relatable to the above core issue is the question as to, whether, the High Court was justified in rejecting the challenge to the said orders made by the appellant.Headnotes Income Tax Act, 1961 – Explanation(a)(iii) to section 206C – Karnataka Excise Act, 1965 – Karnataka Excise (Arrack Vend Special Conditions of Licenses) Rules, 1967 – Rule 4 – Karnataka Excise (Lease of the Right of Retail Vend of Liquors) Rules, 1969 – Karnataka Excise (Manufacture and Bottling of Arrack) Rules, 1987 – By the order dated 17.01.2001, the assessing officer held that the appellant is a “seller” and the liquor vendors are “buyers” in terms of Section 206C of the Income Tax Act and hence the appellant was under a legal obligation to collect income tax at source from the liquor vendors (contractors) – The challenge to the said order dated 17.01.2001 was negatived first by the Single Judge and then by the Division Bench of the High Court – Justified or not:
Judge	Hon'ble Mr. Justice Ujjal Bhuyan
Neutral Citation	2024 INSC 484
Petitioner	The Excise Commissioner Karnataka & Anr.
Respondent	Mysore Sales International Ltd. & Ors.
SCR	[2024] 7 S.C.R. 287
Judgement Date	2024-07-08
Case Number	2168

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
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