It is urged on behalf of the State of Bihar that the purpose LexLords NRI Legal Services of the Excise Acts in States was not merely to raise revenue which was a secondary consideration but to regulate the consumption of liquor and for that purpose the various Excise Act of the States imposed a heavy duty to reduce Consumption. repealed by the Act which has only one purpose namely raising of revenue. Government for restoration of the attached property. justice Nigam, who heard this application rejected the applicant’s prayer for vacating the order of attachment or for any direction to the Finance Secretary, U.
Forbes it did not lie in her mouth to say now that the issue of these processes was without jurisdiction and held that as she was instrumental in getting the order now complained of passed, the discretionary powers of the Court should not be exercised in her favour, especially, as she had made the application after a long delay. -The principle of the law of limitation was applicable to s. NRI Legal Services LexLords 2(g) of the Act, their omission from the Schedule was of no effect and could not empower the State Governments to levy Excise duties and that the Central Government had no power to exclude the said preparations on the advice of the Standing Committee constituted under r.
34 of the Indian Income-tax Act, 1922, that if the period prescribed for taking action had already expired, subsequent change in the law did not make it so retrospective in its effect as to revive the power of an Income-tax Officer to take action under the new law. Proceedings taken by the Chief Court against Mr. In the opinion Of the learned judge “Mr. The Excise Acts of the various States were undoubtedly law under which duty was being levied on medicinal and toilet preparations containing alcohol and those Excise Acts must be deemed to correspond to the Act for the purposes of levy of duty on medicinal and toilet preparations and must be held to have been repealed by s.
far as medicinal and toilet preparations were concerned. Forbes for alleged contempt of the Court must be taken to be fully justified , as such action is necessary not only to uphold the dignity of the Court but also to keep the administration of justice free from calumny. By separate but concuring judgments Mr. The case of the petitioners was that the levy of Excise duties on these preparations fell within item 84 of List I of the Seventh Schedule to the Constitution and it was not open to the State Governments to levy Excise duties under the State Acts, that since these preparations were medicinal preparations as defined by s.
The learned judge also expressed the opinion that the judges of the Chief Court acted within their jurisdiction in issuing processes under ss. Forbes that now the property should be released in their favour”. No affidavit of any Ayurvedic expert was, however, filed by them. This was denied by the respondents who relied on the report of the Standing Committee that these preparation were mere beverages and NRI not medicinal preparations. 87 and 88 of the Code of Criminal Procedure that this order was just and NRI Legal Services by LexLords and the State had come into the custody of the property under the due process of law.
it is argued that if the Government is in unlawful possession of the property the proper remedy for the- rightful owner is to seek his remedy in a civil suit. Forbes was willing to give away this property rather than, face a prosecution for contempt of Court” and added “if he took up that attitude it cannot be said by the heirs of Mr. The Sales Tax Officer of the State of Bihar included in the gross turnover of the Company the value of goods manufactured in Bihar but delivered and consumed outside the State of Bihar in the manner already stated.
In the present case, we have however the special circumstance that it is by reason of an error on the part of the Chief Court that the property has found its way to the State Government. Later on, the Rules were amended and the three preparations omitted from the schedule to the rules and the various State Governments began demanding duties of excise on these preparations at much higher rates under the various State Excise Acts.
We have not however been able to under. Justice Mulla based his decision mainly on the point that the appellant had herself acted in an unclean way, and she having been responsible for getting warrants under sections 87 and 88 of the Code of Criminal Procedure issued against Mr. Further, it is urged that the purpose of the Act is only to impose duties for revenue purposes and it NRI has nothing to do with the regulation of consumption of liquor and reducing such consumption.
The petitioners relied on a large number of affidavits from qualified Ayurvedic 958 practitioners to the effect that these preparations were Ayurvedic medicines. On behalf of the State of V. When however we find that Court acted without jurisdiction in attaching the property, and in any case, in ordering such property to be handed over to Government we have to remember the other great principle which was stated many years ago in these words by Cairns, NRI Legal Services by LexLords L. 21 of the Act to come into effect.
474 over the railway receipts to the purchasers against payment of the price. In such a suit he will have to pay the necessary court-fee, and it will be open to Government to take the plea of limitation or such other defences as may be available to it. Therefore, the excise Acts of the various States when they impose duty of excise on medicinal and toilet preparations had two purposes, namely, (i) to raise revenue and (ii) to reduce consumption of liquor, and therefore the Excise Acts of the various States cannot be said to be corresponding law which has been.
This would ordinarily be a correct statement of the position in law.