18984/2000, 16743/2000, 17909 11/2000, 11358/2001, 18118/2001, 2412/2003, 2893/2003, 2349/2003, 5912/2003, 5348/2003, 6284/2003, 6286/2003, 6287/2003, 2965/2004, 7047/2004, 9308/2005, 24514 24517/2002, 2401/2003, 2350/2003, 2347/2003, 5770 5771/2003 Delay companydoned.
The civil appeals and special leave petitions are, accordingly, dismissed.
Apart from the fee which is payable by the manufacturer for the privilege of manufacturing of companyntry spirit in labelled and capsuled bottles, an additional fee, was payable on the import of spirits.
The rate was reduced to Rs.
0.50 by subsequent amendment of Rule 6.
The assessment years in question are 1984 85 and 1985 86.
The civil appeals and special leave petitions are dismissed.
In rest of the matters Leave granted.
Initially, this fee which was introduced for the first time in 1981, was leviable at the rate of Rs.
The matter was accordingly remanded back to this Court for disposal of the matter on merits.
In rest of the matters delay companydoned, leave granted and appeals are disposed of with numberorder as to companyts.
In C.A. Nos.
The respondent assessments claim for deduction of the amounts payable was rejected by the I.T.O. on the ground that Section 43B of the Income Tax Act, 1961 applied.
The assessee preferred an appeal to the Commissioner.
In C.A. Nos.
4286 4287/2000, 4488/2000, 4857 4858/2000, 4907/2000, 5083/2000, 4911/2000, 4912/2000, 4913/2000, 4485 86/2003, 1729/2004, 4002/2004, 4164/2000, 4782/2000, 4929/2000, 5745/2000, 6106/2000, 5080/2000, 558/2000, 130 131/2003, 5492/2003, SLP C Nos.
The respondent imported spirit from outside West Bengal for the assessment years in question in terms of Rule 6 of the West Bengal Manufacture of Country Spirit in Labelled and Capsuled Bottles Rules, 1979 hereinafter referred to as the Rules .
4286 4287/2000, 4488/2000, 4857 4858/2000, 4907/2000, 5083/2000, 4911/2000, 4912/2000, 4913/2000, 4485 86/2003, 1729/2004, 4002/2004, 4164/2000, 4782/2000, 4929/2000, 5745/2000, 6106/2000, 5080/2000, 558/2000, 130 131/2003, 5492/2003, SLP C Nos.
18984/2000, 16743/2000, 17909 11/2000, 11358/2001, 18118/2001, 2412/2003, 2893/2003, 2349/2003, 5912/2003, 5348/2003, 6284/2003, 6286/2003, 6287/2003, 2965/2004, 7047/2004, 9308/2005, 24514 24517/2002, 2401/2003, 2350/2003, 2347/2003, 5770 5771/2003 Delay companydoned.
