News Update

ST - The company is entitled to refund of unutilized Education Cess and Secondary & Higher Education Cess under Section 142(9)(b) of CGST Act, 2017, as a transitional credit: CESTATCentre withdraws 20% export duty on Onion from 1st AprilST - Delayed Payment Charges (DPC) are penal in nature and not consideration for a separate taxable service, service tax demand and penalties cannot sustain: CESTATDGGI launches offensive against offshore Online Money Gaming firmsCX - The CENVAT credit availed for demolition services and input service distribution is legitimate, the demand, penalty and interest imposed by adjudicating authority is set aside: CESTATPLI Schemes: 176 MSMEs out of 764 are beneficiariesCX - There is no notification providing exemption from Additional Duties of Excise; refund claims dismissed: CESTATCoding jobs going to be thieved by AI, says Altman of OpenAI100 New Food Testing Labs to be established: MoSNew Canadian PM announces snap polls amid rising tariff threats from TrumpCus - As is trite law, multimedia speakers with additional functions like FM radio & USB ports are classifiable under CTH 8518 22 00 as speakers, as their primary function remains amplifying sound: CESTATTrump’s policies spark snafus in USD 320 bn fishing industryGI-tagged jaggery exported from Muzaffarnagar to BangladeshPak claims to have killed 16 fighters on Afghan borderCus - Reclassification of imported e-scooter parts as complete vehicles is incorrect and the company is entitled to benefit of an unconditional customs duty exemption: CESTATUS, Ukraine delegations meet in Saudi ArabiaI-T - Penalty u/s 271(1)(c) cannot be imposed for an inadvertent error in calculating deductions, without evidence of intent to misrepresent income: ITATPope Francis is back to Vatican after 5 weeks in hospitalI-T - If return has already been e-verified, then can't be held that RoI was filed belatedly because of five seconds delay in generation of acknowledgment as per due date specified u/s 139(1): ITATDeath toll in Gaza goes beyond 50,000I-T - Interest income earned from investments with cooperative banks qualifies for deduction u/s 80P(2)(d): ITATJustice Yashwant Verma says Talks of cash recovery are preposterous & incredulous + SC panel conducting probeI-T - Physical availability of return along with Form 10A filed through registered Post which is available in repository of department, can't be countenanced by CIT(E) for refusing eligibility to exemption u/s 11: ITATGadkari says political leaders are casteist, not peopleI-T - For purpose of computing book profit, amount of brought forward loss/ unabsorbed depreciation as per books whichever is lower should be cumulative figure: ITATTrump withdraws security clearances for Hillary Clinton & Kamla HarrisI-T - Once appeal is before CIT(A), he can revise not only ultimate computation arrived at by AO but he can revise every process which led to ultimate computation or assessment: ITATSushant Singh Rajput case - CBI files closure report in court as no evidence of murder foundI-T- Once it is accepted that money was borrowed for purpose of making investment, then non-receipt of income is no ground to disallow interest expenditure: ITATAC compressor blast - 3 children & woman killed in BahadurgarhI-T- If aspects require factual verification but assessee did not get opportunity to prove its case due to ex parte disposal of appeals, then related issue requires verification at departmental level: ITATUK orders probe into fire leading to Heathrow shutdownI-T - Additions u/s 68 invalid where not based on adequate verification of relevant evidence furnished by assessee, such as bank statements, confirmations & ITRs: ITATNagpur violence - Costs for damaging public property to be recoveredI-T - Failure of I-T authorities to adhere to binding decisions of higher courts, amounts to disrespecting principles of judicial precedents & judicial discipline: ITATSaharanpur BJP leader shoots dead two sons & fires at wifeI-T - If funds invested as FDR is inextricably linked with business of assessee, then interest earned on it shall be treated as business income: ITAT
Untitled Document

Ministry of Finance
Department of Revenue

NOTIFICATION NO

01/2010-Narcotics Control-1, Dated : September 29, 2010

In pursuance of rule 8 of the Narcotic 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, 2010 and ending with the 30th day of September, 2011.

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 2009-10 and tendered an average yield of opium of not less than 56kg/hectare in the States of Madhya Pradesh and Rajasthan and an average yield of opium of not less than 49 kg/ha in the state of Uttar Pradesh.

(ii) Cultivators who ploughed back their entire opium poppy crop cultivated during the crop year 2009-10 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 2008-09.

(iii) Cultivators whose appeal against refusal of licence has been allowed after the last date of settlement in the crop year 2009-10.

(iv) Cultivators who cultivated opium poppy in the crop year 2007-08 or during any subsequent crop year and were eligible or a licence in the following crop year, but did not voluntarily obtain a licence for any reason or who after having obtained a 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 these 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 2009-10 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 there under.

(iii) He/she did not during the crop year 2009-10 violate any departmental instructions issued by the Central Bureau of Narcotics Commissioner to the cultivators.

(iv) He/she did not tender during 2009-10 adulterated opium classified as 'inferior opium' by the Government Opium and Alkalid Works Neemuch/Ghazipur

(v) He/she did not tender during the crop year 2009-10, 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 area. However, cultivators who tendered average yield of 60kg/ha and above under clause 2(i) category will be issued licence for 50 areas. The cultivators can cultivate in an area less than the licenced area.

(ii) Cultivators licensed an area of 50 areas can sow opium poppy in not more than four plots and those licensed an area of 35 areas can sow opium poppy in not more three plots.

(iii) Cultivators will be permitted to take on lease, land belonging to other to make up the licensed 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 must be tendered during the crop year 2010-11 to become eligible for a licence to cultivate opium poppy in the following year i.e. 2011-2012.

(ii) Morphine content of opium tendered during 2010-11 may become the basis for payment for the crop year 2010-11 and eligibility for licence in crop year 2011-12, if the Government decides to do so in this regard.

(iii) Cultivators who had fully ploughed back their entire poppy during crop year 2009-10 would not be entitled for licence in the crop year 2011-12. if they also uproot their crop fully in the crop year 2010-11.

(iv) Cultivators, whose opium for the crop year 2010-11 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 2011-12.

(v) Cultivators whose opium for the crop year 2009-10 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 2010 -11.

6. Condonable limit

If the area actually cultivated is up to 5% in excess of the licenced area, such excess cultivation may be condoned.

7. Miscellaneous

(i) Any cultivator who cultivates opium poppy during 2010-11 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 lo the right of the Narcotics Commissioner/Deputy Narcotics Commissioner to issue/withhold a licence whenever it is deemed proper so to do 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. 14011/3/2010-NC-1

Vimla Bakshi
Under Secy. NC-1)

TIOL Tube Latest

Technical Session 1: Decoding New Income Tax Bill 2025



Technical Session 2 - Retrospective Taxation - Surge in GST Litigation - Possible Remedies.


Technical Session 3 : Sustainability - An Economic Imperative.