News Update

GST - Rule 89 - Refund of ITC - 14/2022-CT - Benefit that gets accrued by way of legislation cannot be denied/curtailed moreso when it is clarificatory in nature: HCGST - Refund of ITC - Production of shipping bills - Transmission of energy could not have been visualized when Rule 89(2) was incorporated in the Statute book: HCGST - Requiring petitioners to produce shipping bills, as proof of export cannot be made applicable to electricity as export can only be through transmission line, but not through rail, road or water for which documents can be made available: HCEconomy Needs Synergetic Inputs to fix twin Deficits of Inflation & Rupee fall43 injured in fire at Durga Puja pandals on UPAgriculture Income & ITR 7OPEC+ debate cutting production by 1 million barrels per day; Crude price up by 3%I-T - 6 months' limitation for deciding refund claims is to be followed strictly: HCBrazil’s Presidential elections: Neither candidates get 50% votes; Bolsonaro to face Lula in second round of pollI-T- Customs duty paid for yacht can be allowed as it is not used by assessee for its own personal use and has operated yacht for benefit and use of entities paying operating fee : ITATLanka reduces tax rate on sanitary napkins amid fiscal crisisI-T - No addition on account of bogus sundry creditors can be made, if AO fails to substantiate non-availability of vendors: ITATXiaomi expresses despair over attachment of Rs 5500 Cr assets in IndiaST - No service tax is payable on amount collected towards liquidated damages: CESTATTruss says her Chancellor decided himself to reduce UK’s rate for top tax bracketCX - There is no reason to deny refund when assessee has availed drawback of only the customs duty portion and not of excise duty: CESTATSexual assault case against founder of JD.com, China’s one of biggest e-commerce giants, settled in USCX - After 1.4.2011, appellant cannot avail credit on outdoor catering services, thus credit availed for period 1.4.2011 to 30.4.2011 which is part of SCN is not eligible for credit: CESTATIsrael, Lebanon about to hammer out deal on maritime tangled borderCus - First Appellate Authority was correct in allowing appeal thereby ordering provisional release of goods in question and since there is no change in facts, same is followed in case on hand as well: CESTATBurkina Faso’s junta leader agrees to dethrone himselfUkraine war - France’s spirited support being questioned; 2% arms support found lowest in EUDeath toll from Hurricane Ian mounts beyond 80 thus far in Florida & Carolina put togetherMexico braces up for Hurricane OrleneSP’s supremo Mulayam Singh Yadav is in ICU at Gurugram MedantaGovt reduces export duty on petro goods; makes Special Additional Excise Duty NIL for ATF; Rs 3.5 per litre on diesel & Rs 8000 per tonne for petrol125 die in Indonesian stampede after fans invade football ground and police hurl teargas; 180 injuredAnti-hijab fire spreads across Iran; Rallies organised throughout countryKing Charles III not to attend COP27 in Egypt on advice of Truss GovtUS, Venezuela swap prisoners - 7 Americans for 2 relatives of President MaduroUS, Japan & Australian Defence Ministers vow to work against Chinese military ambitionsWIPO’s Global Innovation Index - India walks up to 40th rankFM says IBC law cannot be allowed to lose its teeth and object
Untitled Document

MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION

Dated: September 20, 2011

No.1/2011-Narcotics Control-1

G.S.R. 702(E). - In pursuance of rule 8 of the Narcotics Drugs and Psychotropic substances Rules, 1985, the Central Government hereby notifies the general conditions for grant of licence specified below for cultivation of opium poppy on account of the Central Government during the Opium Crop Year commencing on the 1st day of October, 2011 and ending with the 30th day of September, 2012.

1. Place of Cultivation

Opium poppy cultivation may be licenced in any tract as may be notified in this behalf by the Central Government.

2. Eligibility for Cultivation

Subject to clauses 3 and 7 of this notification, the following shall be eligible for a licence to cultivate opium poppy:

(i) Cultivators who had cultivated opium poppy during the crop year 2010-11 and tendered an average yield of opium of not less than 58 kg/hectare in the States of Madhya Pradesh and Rajasthan and an average yield of opium of not less than 52 kg/ha in the State of Uttar Pradesh.

(ii) Cultivators who ploughed back their entire opium poppy crop cultivated during the crop year 2010-11 under the supervision of the Central Bureau of narcotics in accordance with the provisions in this regard, but had not similarly ploughed back their entire poppy crop during 2009-10.

(iii) cultivators whose appeal against refusal of licence has been allowed after the last date of settlement in the crop year 2010-11.

(iv) Cultivators who cultivated opium poppy in the crop year 2008-09 or during any subsequent crop year and were eligible for a licence in the following crop year, but did not voluntarily obtain a licence for any reason or who after having obtained & licence for the following crop year, did not actually cultivate opium poppy due to any reason.

(v) cultivators who are the legal heirs of deceased eligible cultivators and in case there are more than one such legal heir, the one determined by the District Opium Officer as legal heir for the purpose of the licence.

3. Conditions of Licence

No. cultivator shall be granted licence unless he/she satisfies that:

(i) He/she did not, in the course of actual cultivation, exceed the area licenced for poppy cultivation during the crop year 2010-11 beyond the 5% 'condonable Limit' allowed in the licensing policy.

(ii) He/she did not at any time resort to illicit cultivation of opium poppy and was not charged in any competent court for any offence under the Narcotic drugs and Psychotropic Substances Act, 1985 and the Rules made thereunder.

(iii) He/she did not during the crop year 2010-11 violate any departmental instructions issued by the Central Bureau of Narcotics / Narcotics Commissioner to the cultivators.

(iv) He/she did not tender during 2010-11 adulterated opium or opium classified as 'inferior opium' by the Government Opium and Alkaloid works, Neemuch/Ghazipur.

(v) He/she did not tender during the crop year 2010-11, opium which has been found to be of a consistency lower than 55 degrees.

4. Maximum Area

(i) All eligible cultivators under clause 2(i) to (v) will be issued licence for 35 ares. However, cultivators who tendered average yield of 60 kg/ha and above under clause 2(i) category will be issued licence for 50 ares. The cultivators can cultivate in an area less than the licenced area.

(ii) Cultivators can sow opium poppy in not more than three plots.

(iii) Cultivators will be permitted to take on lease land belonging to others, to make up the licenced area, if they so desire.

5. Forewarning

(i) A Minimum Qualifying Yield of 58 kg/hectare in Madhya Pradesh and Rajasthan and 52 kg/hectare in Uttar Pradesh much be tendered during the crop year 2011-12 to become eligible for a licence to crop cultivate opium poppy in the following year i.e. 2012-13.

(ii) Morphine content of opium tendered during 2011-12 may become the basis for payment for the crop year 2011-12 and eligibility for licence in crop year 2012-13, if the Government decides to do so in this regard.

(iii) Cultivators who had fully ploughed back their entire poppy during crop year 2010-11 would not be entitled for licence in the crop year 2012-13, if they also uproot their crop fully in the crop year 2011-12.

(iv) Cultivators, whose opium for the crop year 2011-12 is found to be 'water mixed' and of consistency lower than 55 degrees will not be eligible for a licence in the next crop year 2012-13.

(v) cultivators whose opium for the crop year 2011-12 is found to be adulterated and classified as 'inferior' by the Govt. Opium & alkaloid works. Neemuch or Ghazipur will not be eligible for licence in the next crop year 2012-13.

6. Condonable limit

If the area actually cultivated is up to 50% in excess of the licenced area, such excess cultivation may be condoned.

7. Miscellaneous

(i) Any cultivator who cultivates opium poppy during 2011-12 not in his own land but in the land leased from others shall provide details of owner of the plot survey number and any other details as may be directed by the Narcotics Commissioner.

(ii) These General Licencing Conditions are without prejudice to the right of the Narcotics Commissioner/Deputy Narcotics Commissioner to issue/withhold a licence whenever it is deemed proper to do so in accordance with the provisions of the Narcotic Drugs & Psychotropic Substances Act. 1985 and the Rules made thereunder.

(iii) The licence will be subject to the condition that any field may be taken over for any research that may be conducted by the Government directly or in collaboration with any specialised institution or agency. The cultivator whose field is selected for research shall be considered for licence for the next year if he has tendered the stipulated MQY and is otherwise eligible. The area taken over for research will not be taken into account while calculating the yield.

(iv) The licence shall be subject to the further condition that any field may be selected for obtaining poppy straw without extraction of opium. Cultivators whose fields are selected for such use shall be eligible for a licence for the next crop year, if otherwise eligible.

(v) The quantity of opium tendered by a farmer will be calculated at 70° consistency on the basis of analysis by the Government Opium and Alkaloid works, Neemuch or Ghazipur.

(vi) Notwithstanding anything stated above, opium cultivation will not be allowed in any village where the number of eligible cultivators is five or less. However in respect of such villages, wherever possible the affected cultivators will be given an option to shift to such neighbouring village where opium cultivation is permitted.

[F.No.14011/01/2011-SO (NC.I)]

Satyanarayan Dash,
Under Secy. (NC.I)