News Update

GST Compensation - Centre borrows Rs 6K Crore for 16 StatesFATF decides to keep Pakistan in grey listNTPC allowed to use drones for research and inspection of Power ProjectsIndia crosses landmark of 10 crore COVID-19 testsCBIC notifies Customs Authority for Advance Rulings in Delhi and MumbaiCus - Whether benefit u/s 28(2) is available - It is certainly not appropriate for the Bench to go into disputed questions of facts in writ proceedings: HCCus - Seeking directions to order for re-export - Since proceedings are on-going for assessment, it would not be appropriate to consider or grant the mandamus as sought: HCCus - Interpretation, by Revenue, of phrase 'in existence' in s.149 to mean that only if documents relied upon by petitioner seeking amendment were, in fact, 'on record' that such amendment could even be considered is disagreed with: HCCus - Seizure of areca nut - 'Reasons to believe' must be based upon acceptable materials, which have to be more than a moonshine: HCCus - Betel Nuts - Reasons given for seizure fail the test of 'Wednesbury principles' as no reasonable person can reach a conclusion about country of origin upon examination by naked eye: HCCBDT posts Sukhad Chaturvedi, IRS & Bhanu Pratap Singh, IRS as OSDs in FT&TR Division (See 'http://taxindiainternational.com/index.php')CBDT diverts DC-level post from Hyderabad to Bengaluru APA (See 'http://taxindiainternational.com/index.php')CBDT issues details Instructions for filing ITRs for AY 2020-21Income tax raids 15 places in Srinagar and DelhiIRS officer Amit Gupta goes to Uttarakhand Govt as Advisor, SGSTLate fees u/s 234E cannot be levied when processing TDS statements for a period when enabling provisions were not in effect: ITATPenalty order issued u/s 271(1)(c) merits being quashed where it does not specify as to which sub-section has been invoked to initiate such proceedings: ITATTo boost shipbuilding in India, Govt amends Right of First Refusal licensing conditionsAdditions framed by AO are unsustainable where based on apprehension of assessee having unauthorisedly claimed deduction u/s 36(1)(vi) twice: ITATCBDT notifies minor amendments in sub-rule (2) of Rule 67Cus - Penalty imposed on employee of CHA for alleged abetment of mis-declaration of imported goods, is unsustainable where such person was acting on orders & no collusion or abetment is established: CESTATBrazil revokes permission to Chinese vaccine trialG-20 Anti-Corruption Working Group - MoS reiterates India's zero telerance policyST - Mere reference to a paragraph in the SCN does not constitute a proper adjudication that devolves upon the original authority: CESTATJoe Biden promises Commission to recommend changes to Supreme CourtBihar Polls - BJP manifesto promises 19 lakh jobs + free-vaccination for COVID-19 + lentils under MSPTax Returns & Politicians - They necessarily make quaint & strange bedfellows!
Untitled Document

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI

NOTIFICATION NO

1/2016-NARCOTICS CONTROL-I, Dated: January 22, 2016

G.S.R. 97(E). - In pursuance of rule 8 of the Narcotic Drugs and Psychotropic Substances Rules, 1985, the Central Government hereby makes following amendment in the Government of India, Ministry of Finance, Department of Revenue, Notification No. G.S.R. 757(E) dated 5th October, 2015 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) (hereinafter referred to as the said notification), namely:-

1. In the said notification, in paragraph 2, after sub-paragraph (vii), the following shall be inserted, namely:-

"(viii) Cultivators of all those villages in the State of Rajasthan,who cultivated opium poppy either in the crop year 2013-14 or in the crop year 2014-15 and got de-licensed in the subsequent crop year, namely 2014-15 or 2015-16, as the case may be, for tendering opium below the stipulated average yield of the relevant year, if:-

(a) natural calamity and resultant crop damage had been reported by the District Administration in that village in the crop year 2013-14 or in the crop year 2014-15 as the case may be ; and

(b) the average yield of opium in that village in the crop year 2013-14 and 2014-15 had gone down when compared to the average yield of that village in the crop year 2012-13 and 2013-14 respectively, and

(c) more than 50% of the cultivators in that village who tendered opium in the crop year 2013-14 and 2014-15 got de-licenced in the crop year 2014-15 and 2015-16 respectively:

Provided that in a village where less than 10 cultivators tendered opium in the crop year 2013- 14 or in the crop year 2014-15, as the case may be, the percentage criteria of 50% mentioned above shall be substituted as 30%.".

2. In the said notification, in paragraph 4, after sub-paragraph (iii), the following shall be inserted, namely:-

"(iv) All eligible cultivators under paragraph 2, sub-paragraphs (vi), (vii) and (viii), shall be issued licence for 10 Ares.".

3. In the said notification, in paragraph 7, after sub-paragraph (v), the following shall be inserted, namely:-

"(vi) A cultivator, who becomes eligible for a licence under sub-paragraph (viii) of para 2, shall have the option to seek licence either in the crop year 2015-16 or in the crop year 2016-17.".

[F. No. 14011/01/2015-NC-I (Pt.I)]

(T K Satpathy)
Under Secy.

Note. - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R.757 (E) dated the 5th October, 2015 and subsequently amended vide Notification number G.S.R. 904 (E) dated the 26th November, 2015.