Court : Punjab and Haryana
Reported in : 1985(4)ECC216; 1985(5)LC1802(P& H); 1985(20)ELT251(P& H)
..... to better appreciate the rival contentions, it will be beneficial read the statutory provisions at this stage.central excises and salt act, 1944 :'section 2(f) 'manufacture' includes any process incidental or ancillary completion of a manufactured product; and(i) in relation to tobacco includes the preparation of cigarettes, cigars, cheroots, biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff;(ia) in relation ..... (3) different tariff values may be fixed(a) for different classes or description of the same excisable goods ; or(b) for excisable goods of the same class or description :provided that in fixing different tariff values in respect of excisable goods falling under sub-clause (i) or sub-clause (ii), regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the ..... other narcotic drugs and narcotics ; and(c) dutiable goods as defined in section 2(c) of the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955).6. ..... said goods into another form of such goods ;and the word 'manufacture' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. ..... elsewhere specified, but excluding-(a) alcohol, all sorts, including alcoholic liquors for eight per cent human consumptions ; ad valorem. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)114PLR450
..... excise act, 1914:section 3:(1) beer - 'beer' includes ale, porter, stout, and all other fermented liquors made from malt ..... of his submission, shri singhvi argued that section 31 of '1914 act' empowers the government to levy excise duty or countervailing duty on any excisable article and the rule making power of the government cannot be used to provide for levy of excise duty on non-excisable articles and, therefore, if rule 35 is considered as authorising levy of excise duty on the wastage, the same is ..... of '1956 rules' as well as rule 35 of those rules:-'entry 51 of list-ii-state list of 7th schedule:duties of excise on the following goods manufactured or produced in the state and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in india:-(a) alcoholic liquor for human consumption;(b) opium, indian hemp and other narcotic drugs and narcotics; but(c) not including medicinal and toilet preparation containing ..... manner in which duty may be levied- subject to such rules regulating the time place and manner as the financial commissioner may prescribe, such duty shall be levied rateably, on the quantity of exciseable article imported, exported, transported, from, a distillery brewery or warehouse:-provided that duty may be levied:-(a) on intoxicating drug, by an average rate levied on the cultivation of the hemp * (-) plant ..... authority remanded all the three cases back to the excise and taxation commissioner for re-calculation of the excise .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1975]35STC121(P& H)
..... be levied under the punjab excise act, 1914 (hereinafter referred to as the excise act), the exception carved out of the field covered by the said exemption, namely, 'indian-made foreign liquor' on which duty is or may be leviable not having been mentioned in column 2 but in column 1 of schedule b, no liability to pay sales tax in connection with the sale of such liquor has been lawfully imposed in view of the provision of section 6 of the sales tax act; and(ii) beer is not ..... anything is sought to be except-ed, the object to do so can be achieved only by mentioning the name and particulars of the article (which is sought to be brought back to tax) in the second column of schedule b as section 6 of the sales tax act specifically provides that no tax shall be leviable on the sale of goods specified in the first column, and that in order to create liability for payment of tax on the articles excepted out of the exemption, the only ..... of the exemption in entry 37 of schedule b with effect from 1st october, 1966, which was the basis of the impugned assessment of sales tax by the assessing authority against the petitioner in respect of the period commencing from 1st april, 1966, and terminating on 31st march, 1967. ..... all liquor manufactured in india (other than rectified spirit, denatured spirit and perfumed spirit) on which duty at a rate higher than that levied on country liquor is leviable ; and(c) all beer (including ale, porter, stout and all other fermented liquors made from malt) .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)105PLR492
..... provisions of article 19(1)(g) of the constitution it was observed as under :-'article 19(1)(g) of the constitution guarantees that all citizens have the right to practise any profession or to carry on any occupation or trade or business, and clause (6) of the article authorities legislation which imposes reasonable restrictions on this right in the interest of the general public. ..... right of every citizen to purse any lawful trade or business is obviously subject to such reasonable conditions as may be deemed by the governing authority of the country essential to the safety, health, place, order and morals of the community. ..... wherein it was held that even though no person has any inherent right to sell liquor, still it is open to the petitioner under article 226 to approach the high court for a 'mandamus' if the officers concerned have conducted themselves not in accordance with law or if they have acted in excess of their jurisdiction.10. ..... there is no inherent right in a citizen to thus sell intoxicating liquors by retail; it is not a privilege of a citizen of the state or of a citizen of the united ..... auction took place at bhatinda with respect to a liquor vend of village bareta situated in district mansa. ..... auction took place in the hall of sukhraj cinema, bhatinda on march 18, 1993, as conducted by the official respondents, officers of the excise and taxation department. ..... state of west bengal and ors.,5 ..... matter was considered by this court also in 1956 in m/s ghaio malt & sons v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1974P& H321
..... (1) in determining the amount of compensation to be awarded for land acquired under this act, the court shall take into consideration first, the market-value of the land at the date of the publication of the notification under section 4, sub-section (1); secondly, the damage sustained by the person interested, by reason of the taking of any standing crops or trees which may be on the land at the time of the collector's taking possession thereof ; thirdly, the ..... to note in this connection that on april 4, 1957, the claimant had written a letter to the air force authorities to grant him time to work his kiln upto june 30, 1957, and that request was declined by letter dated april ..... admittedly, the rate of interest applicable to the state of punjab from 1954 onwards till the amendment was made by the land acquisition (haryana amendment) act, 1967, was 4 per cent, per annum and, therefore, the collector could not award more than 4 per cent, per annum at the rate of ..... admittedly, raghbir singh was a person interested within the meaning of that expression in section 3(b) of the act as he was the lessee of the brick kilns and was entitled to compensation ..... submitted that he could remove those bricks as he was given 1 1/2 months' time by the air force authorities to remove the same. ..... this judgment is an authority for the proposition that compensation on account of loss of earnings can be allowed to a claimant who has perforce to abandon his business at the site acquired by the government and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H1
..... tt is further submitted that neither the language of section 23 of the act nor the rule-making power conferred on the state government under section 43 of the of permit the grant of authority to the board to fix the market fee chargeable by the ..... if at any time, except when the legislative assembly of a state is in session, or where there is a legislative council in a state, except when both houses of the legislature are in session, the governor is satisfied that circumstances exist which render it necessary for him to take immediate action, he may promulgate such ordinances as the circumstances ..... , prevail in that state:'provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to amending, varying or repealing the law so made by the legis-lature of the state. ..... it was further observed that--'often, the parent act by a state legislature may contain some provisions which deal with a matter coming either (sic) under list iii and it is only to save a law made by such a legislature from challenge on the pica of repugnancy between it and an existing law or a parliamentary law that the device of obtaining the president's assent ..... therefore, to determine whether the imposition of fee at the enhanced rate can be justified as fee and if not, whether it is wholly unauthorised or can be saved to any extent on the basis of correlationship of the services rendered to the payers of the fee under the act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)125PLR264
..... on hearing the gun-shot, he came out and found the dead-body of santosh kumar in a pool of blood and he informed his higher authorities who came at the place of the occurrence and found the petitioner smelling of alcohol.16. ..... in the cross-examination by the petitioner, he stated that besides intense smell of liquor, the eyes of the petitioner were red and he was staggering in his legs and was speaking incoherently and the petitioner failed to reply his questions satisfactorily. ..... in the circumstances, the matter is sent back to the disciplinary authority to consider and pass some' minor punishment like withholding of two or three increments, but without cumulative effect.'13. ..... the finding recorded by the summary force court is that the petitioner consumed the liquor since pw-1 and pw-2 who have been examined by the summary force court clearly stated that intense smell of liquor was coming from me mouth of the petitioner. ..... to a question put by the petitioner, pw-2 replied that intense smell of liquor was coming from the mouth of the petitioner and his eyes were red and the petitioner was searching for words and graping for words while answering to the questions. ..... 192, it has been held that in case a constable happens to have consumed alcohol, but not under the influence of alcohol, his case would not come under the phrase ''gravest act of misconduct' as contemplated under rules.15. .....
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