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Sheo Kumar Vs. State of U.P. and ors.

Court : Allahabad

Subject : Excise

Acts : Constitution of India - Articles 13, 14, 19, 19(1), 31, 31C, 47, 226, 245, 301 and 304; Uttar Pradesh Excise Act, 1910 - Sections 20, 37A and 37A(2)

Reported in : AIR1978All386; [1978(37)FLR118]

Satish Chandra, C.J.1. This group of writ petitions questions the constitutional vires of Section 37-A of the U. P, Excise Act, 1910, and of the notifications issued thereunder on March 30, and 31, 1978. These notifications...