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2018 (8) TMI 728

khya Adhikari, Zila Panchayat was responsible for collecting the tax at source under Section 206C(1C) of Income Tax Act - Held that:- The Tahbazari is not an item which is provided under this Section for collecting TCS. If a licence or lease is issued in favour of any other person for collecting the Tahbazari, it cannot be said that lessee is collecting toll on such licence or lease, as the case may be. We are required to construe the taxing provisions strictly and cannot give liberal interpretation to a taxing provision. - The Tahbazari has different connotation and it is not a toll as held by the Tribunal. We do not agree with the view taken by the Tribunal that Tahbazari is nothing but a toll or it is not different from Toll Plaza. - .....

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order to regulate its functions, a policy was formulated whereby Tahbazari, Tahbazari-Vahan Stand and Balu-Morang, Gitti Bolder-Vahan Shulk is auctioned and authority letter is issued to the highest bidder. 5. The Assessing Officer (hereinafter referred to as "A.O." conducted a survey under Section 133-B of the Act on 3rd May, 2012. It was noticed that there were three kinds of auctions: (i) Tahbazari (ii) Tahbazari-Vahan Stand (iii) Balu-Morang and Gitti Bolder-Vahan Shulk. 6. The Zila Panchayat had issued licences to different persons (through tender and auction) for collection of Tahbazari etc. 7. The A.O. was of the view that the amount collected by the Zila Panchayat fell under/within the scope of Tax collected at source (her .....

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ct or otherwise transfers any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, to another person, other than a public sector company (hereafter in this section referred to as "licensee or lesse") for the use of such parking lot or toll plaza or mine or quarry for the purpose of business shall, at the time of debiting of the amount payable by the licensee or lessee to the account of the licensee or lessee or at the time of receipt of such amount from the licensee or lessee in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, collect from the licenseee or lessee of any such licence, contract or lease of the nature specified in column (2) of the Table .....

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