Court : Rajasthan
Reported in : 1987(1)WLN774
..... to pay rs. 1550/-per metric tonne of molasses as against rs. 980/- per metric tonne which was being paid previously. there was increase in the rates of electricity and water charges. the transport charges and the wages of the labour have also increased. all these factors necessitated an immediate increase in the issue price. the excise ..... rule 17 of the tax rules; but that in our opinion would not conclude the matter, for if the government had the power to make amendments under act 1 of 1948. the amendments in the rules could be justified under that power in spite of the wrong words used in the opening part of the notification of december 28 ..... than in accordance with the terms and conditions of a licence. section 24 empowers the excise commissioner to grant a licence for the exclusive privilege of manufacturing or of supplying by wholesale, or by retail country liquor or intoxicating drug. section 28 invests the state government with the power to impose excise duty or a counter-vailing duty .....
Tag this Judgment!Court : Rajasthan
Reported in : 1980WLN(UC)354
..... issued at all in the absence of such rules. the learned single judge, while relying on the authorities of narendra kumar v. union of india : [1960]2scr375 and mysore state electricity board v. bangalore woolen, cotton and silk mills ltd. and ors. air 1963 sc 1128, held that the words 'subject to the rules made by the state' used under ..... supra), their lordships were pleased to make the following observations on this point:it is not disputed that the amendments could be validly made under section 5 of the act 1 of 1948. we are therefore of opinion that the mere mistake in the opening part of the notification in reciting the wrong source of power does not effect the validity of ..... the amendments made. it is urged that the government knew that in could only make regulations, under section 5 and it made regulations under section 5 of act 1 of 1948 in certain cases even if that be so there can in our opinion be no doubt about the validity of the amendments made if the government had power to .....
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