ASHOK KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners have filed this petition under Arts. 226 and 227 of the Constitution for the under- noted reliefs:

(2.) BRIEFLY stated, the facts of the case are that the petitioners are liquor traders and have obtained the permission for retail sale of country liquor in various districts of Madhya Pradesh. The Petitioners are aggrieved by the attempt of the respondents to collect income-tax at source at the rate of 15 per cent on the issue price of liquor which included excise duty payable on country liquor. The petitioners contended that the deduction should be only on the basis of price of liquor and not on excise duty also.

(3.) I have heard Shri A.K. Sethi, the learned counsel for the petitioners, Shri B.G. Neema, the learned counsel for respondent No. 1, Shri A.M. Mathur, the learned senior counsel with Shri Nayar for respondent No. and Shri Vinay Zelawat, the learned Government Advocate for respondent Nos. 3 to 6 for final disposal of this petition.