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CS Executive · Tax Laws and Practice · Overview of Customs Act

A village lies partly within the notified inland specified area (100 km from the coast) and partly beyond it. Under the definition of 'specified area', what is the position of that village?

The whole village is deemed to be included in the specified area. The proviso says that where any part of a village, town or city falls within the specified area, the entire village, town or city is treated as included, even if not wholly within one hundred kilometres.

  1. AOnly the part within one hundred kilometres is treated as in the specified area
  2. BThe village is excluded entirely because it is not wholly within the limit
  3. CThe whole village is deemed to be included in the specified areaCorrect
  4. DThe Settlement Commission decides which part is included

Explanation

The proviso to section 11H(c) states that where a part of a village, town or city falls within a specified area, the whole of it is deemed included, even if not wholly within one hundred kilometres. Splitting or excluding the village contradicts the proviso.

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