2000 (2) TMI 33

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.... J.-The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated February 23, 1998, in respect of the assessment year 1987-88 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that 'kist' is neither 'duty nor tax' and therefore, will not come within the purview of the provisi....

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....on was that the term "tax or duty" will include any amount payable by whatever name called. He referred to the provisions of section 24 of the Karnataka Excise Act, 1965, which states that the sum accepted in consideration of any grant or lease relating to any excisable article under section 17 shall be excise duty. He further noted that the arrears of kist amount can be recovered as if it is arre....

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.... Commissioner of Income-tax (Appeals) (the "CIT(A)"), considered the issue in para. 3 of his order and noted the submission of the assessee that kist is not excise duty so as to attract the provisions of section 43B of the Act. The Commissioner of Income-tax (Appeals) noted that the issue had been considered in detail by the Tribunal, Cochin Bench, as well as the Tribunal, Bangalore Bench, and mor....