Section 43B does not cover a kerosene premium treated as trading cost rather than tax or statutory levy.

A departmental premium charged on kerosene oil, fixed under price-control powers, was treated as part of the trading price rather than as tax, duty, cess or fee. Because section 43B applies only to statutory levies of that kind, the provision could not be extended to a payment that lacked the essential attributes of a tax or analogous impost. On that reasoning, the addition based on non-payment of the premium was deleted and the assessee's claim was accepted.

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Issues: Whether the departmental premium charged on kerosene oil was in the nature of tax, duty, cess or fee so as to attract section 43B, and whether the addition made on that basis was sustainable.

Analysis: The price and premium for kerosene oil were fixed under the control powers exercised under the Essential Commodities Act, 1955. The premium formed part of the purchase price/trading arrangement and did not answer the essential attributes of tax, namely a levy imposed for the exchequer by legislative authority. The payment also lacked the character of a statutory impost in the nature of duty, cess or fee. Section 43B is attracted only to sums payable by way of tax, duty, cess or fee, by whatever name called, and cannot be extended to a payment which is essentially part of the trading cost of the commodity.

Conclusion: The departmental premium was not a tax or analogous statutory levy and section 43B was inapplicable; the addition was rightly deleted, in favour of the assessee.

Final Conclusion: The assessment addition based on non-payment of the departmental premium could not stand, and the assessee succeeded in the appeal.

Ratio Decidendi: A payment forming part of the trading price of goods, though mandated by governmental price control, is not tax, duty, cess or fee for section 43B purposes unless it possesses the essential characteristics of a statutory levy.

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