Court : Allahabad
Reported in : AIR1980All364
..... the respondents it has been urged that the homoeopathic dilutions and tinctures fell within the definition of the term 'spirituous preparations' as defined under section 2(d) of the spirituous preparations (inter-state trade and commerce) control act, 1955 (hereinafter referred to an act no. ..... of 1955 and the decision of this court in vir narain's case (air 1978 all 490) (supra), we have no doubt that homoeopathic dilutions and tinctures seized from the possession of the petitioners fell within the definition of the term 'spirituous preparations' as contained in section 2(d) of the aforesaid act. ..... of 1955) and that since the petitioners were found in possession of these homoeopathic dilutions and tinctures which fell within the definition of 'spirituous preparations,' it was a case covered by section 11 of act no. ..... of the definition of the term of 'spirituous preparations' contained in section 2(d) of act no. ..... a presumption, unless proved to the contrary by the petitioners, that they had committed an offence under the said act or rules made thereunder in respect of 'spirituous preparations' possessed by them and seized from their custody. ..... it was urged by the counsel for the petitioner that the reference in the notification (annexure 1 to the writ petition) of clause 2 (iii) to the schedule to medicinal and toilet preparations (excise duties) act, 1955, was to the schedule to the said act as it stood in 1955 and not as it stood after its being substituted by the finance act of 1964. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC1937; JT2001(4)SC187; 2001(3)SCALE62; (2001)4SCC642; [2001]2SCR729; 2001(2)LC983(SC)
..... drugs control and cosmetics act, 1940 (enacted by the federal legislature), the drugs (control) act, 1950, the spirituous preparations (inter-state trade and commerce) control act, 1955, the medicinal and toilet preparations (excise duty) act, 1955 and the delhi municipal corporation act, 1957 collectively cover the entire field of legislation in respect of which the isp rules were framed (as amended). ..... in exercise of the powers conferred by section 41 of the rajasthan excise act 1950, the state government framed the rajasthan intoxicating spirituous preparations, import, export, transport, possession and sales rules, 1989 (hereinafter referred to as 'rajasthan isp rules', for short) and published the same vide notification dated november 6, 1989. ..... by notification dated 7th december, 1961 also issued under section 3(14) of the punjab excise act all spirituous preparations containing more than 20% proof alcohol were declared to be liquor for the purpose of the act. ..... examining the issue from an alternative angle, the delhi high court further held that even if it be assumed that the provisions of the 1940 act do overlap or relate to some of the topics referred to in excise act and the isp rules, section 2 of the 1940 act specifically states that the provisions of the act shall be in addition to and not in derogation to any other law for the time being in force. .....
Tag this Judgment!Court : Delhi
Reported in : 48(1992)DLT660; 1993(44)ECC101
..... the submission is that drugs control and cosmetiec act, 1940 (by the federal legislature), the drugs (control) act, 1950, the spirituous preparations (inter-state trade and commerce) control act, 1955, the medicinal and toilet preparations (excise duty) act, 1955 and the delhi municipal corporation act, 1957 collectively cover the entire field of legislation in respect of which the isp rules have been ..... then delhi administration, similarly, under section 3(14) of the excise act issued another notification dated 19th february, 1953 declaring 37 spirituous preparations to be liquor. ..... medicinal preparation' was defined in section 2(a) of the medicinal and toilet preparations (excise duty) act, 1955. ..... the drugs (control) act, 1950 regulates the control of the sale, supply and distribution of drugs, and sections 4 and 5 thereof provide, inter alia, for the fixation of maximum quantities which may be possessed at any one time by a dealer, and the maximum quantities which may be sold to any person in ..... reference to the extension of the bengal finance (sales tax) act to delhi by issuance of a notification under part-c states (laws) act, 1950 the supreme court observed that 'the result of a notification issued under that section is that the provisions of the law which is extended become incorporated by reference, in the act itself, and, thereforee, a tax imposed therein is a tax imposed by ..... the either relevant provision is section 33-1 which provides for penalty' fur manufacture or sale of .....
Tag this Judgment!Court : Gujarat
Reported in : 1967CriLJ1418; (1966)GLR1064
..... 4 of the spirituous preparations (inter-state trade and commerce) control act, 1955 (89 of 1955), the central government hereby declares eau-decologne to be a spirituous preparation within the meaning of that act.unless the central government is satisfied that the preparation is a preparation containing alcohol other than a preparation referred to in sub-clause (i) or sub-clause (ii) of clause (d) of section 2, and unless the central government is further satisfied that in respect of such preparation control of inter-state trade and commerce is necessary in the public interest, a notification cannot be made under section 4 of the said act. ..... the notification purporting to be issued under section 4 of the spirituous preparations (inter state trade and commerce) control act, 1955, by the central government is not in accordance with section 4 of the said act, which section reads as under:4. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H4
..... how this has any bearing in showing that the first notification of december 7, 1961, is in any way either ultra vires or repugnant to any provisions of the act.the learned counsel for the petitioner then refers to the spirituous preparations (inter-state trade and commerce) control act, 1955 (act 39 of 1955), of which the preamble says that it is an act to make provisions for the imposition in the public interest of certain restrictions on inter-state trade and commerce in spirituous medicinal and other preparations and to provide for matters connected therewith. ..... the learned counsel for the petitioner that the first notification of december 7, 1961, declaring all spirituous preparations with 20% proof alcohol to be liquor for the purposes of the act is a positive and a substantive enactment, which, as a legislative measure, is not authorised by the provisions of section 3 (14), which provision is a mere definition provision defining what is 'liquor'. ..... said that rule 4 requiring a permit and a pass by the collector for import, export or transport of intoxicating spirituous preparations is an unreasonable restriction, but this is according to section 16 of the act.in regard to rule 5, the learned counsel has pointed out that it applies to those importing intoxicating: spirituous preparations from outside the union territory of delhi and its effect is that a chemist and druggist cannot do so without a permit under this rule and a medical practitioner cannot carry medicines in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1986)2GLR1417; 1986(1)SCALE314; (1986)2SCC319
..... it may be mentioned at this point that in exercise of the power conferred by section 4 of the spirituous preparations (inter-state trade and commerce) control act, 1955, the central government issued a notification declaring eau-de-cologne to be a 'spirituous preparation' within the meaning of that act. ..... the import of eau-de-cologne is exempt from the operation of rules 11 and 12 of the rules of 1966 requiring the importer to obtain a licence inasmuch as it has been exempted under the spirituous prepara-tions (inter-state trade and commerce) control act, 1955, the further contention was that section 24a read with section 6a(7) of the bombay prohibition act declares that medicinal and toilet preparations containing alcohol are to be regarded as unfit for use as intoxicating liquor unless the state government, on the advice of a board of experts, determines that the article ..... is fit for such use, and it is urged that no such determination has been attached to the eau .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC1230; 1989(40)ELT273(SC); JT1989(1)SC539; 1989(1)SCALE624; (1989)2SCC285; [1989]2SCR37; [1989]73STC346(SC); 1989(2)LC116(SC)
..... and asavas manufactured by them are essentially ayurvedic medicines, and that in any event the object of controlling the consumption of liquor is amply served by several other existing statutes, including the medicinal and toilet preparations (excise duty) act, 1955, drugs and cosmetics act, 1940, as amended in the year 1964, and spirituous preparations (inter state trade and commerce) control act, 1955. ..... 1963]3scr957 , this court considered whether the ayurvedic medicinal preparations known as mritasanjibani, mritasanjibani sudha and mritasanjibani sura, prepared in accordance with an acknowledged ayurvedic formula, could be brought to tax under the relevant state excise act when medicinal preparations i were liable to excise duty under the medicinal and toilet preparations (excise duty) act, which was a central act. ..... by the government of tamil nadu in the writ petition, out of which one of the present appeals arises, it appears that the higher levy of sales tax on arishtams and asavas was introduced by the state legislature to curb the abuse of medicinal preparations for their alcoholic content by drink addicts and to eliminate the mushroom growth of ayurvedic pharmacies preparing sub-standard arishtams and asavas for purposes other than medicinal use. ..... they cannot however be taxed under the various excise acts in force in the concerned states in view of their being medicinal preparations which are governed by the act.we are of opinion that similar considerations should apply .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1981SC1863; 1981(3)SCALE1376; (1981)4SCC391; [1982]1SCR519
..... so far as the contention based on article 301 of the constitution is concerned, it is urged that there is demand for the petitioner's medicinal preparations not only in the state, but throughout the country and to limit the quantity to be manufactured, taking into account the requirements of the state alone, is but an abridgment on the freedom of inter-state trade and commerce. ..... there can be no doubt that ayurvedic asavas and arishtas which are capable of being misused as a'coholic beverages can come within the purview of the definition of 'liquor' contained in section 3(10) of the act being of the spirituous preparations (control) rules, 1969 liquids containing alcohol. ..... before this court the constitutional validity of the impugned provisions was mainly challenged on these grounds, namely: (1) the state legislature had no legislative competence to enact the impugned provisions because the field was occupied by the provisions of the medicinal and toilet preparations (excise duties) act, 1955 (the central act) and the medicinal and toilet preparations (excise duties ) rules, 1956 (the central rules), and alternatively, the impugned provisions are violative of the fundamental right guaranteed in article 19(1)(g) of the constitution. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
..... state legislature, alter experience of about ten years of enforcement of an act passed by it such as the prohibition act, finds that certain articles, not so far regulated by it, are being abused to the detriment of public health, it surely cannot be said, if it were to pass an enactment regulating such articles, that such an enactment is in substance and effect impeding a legitimate trade or commerce in such articles, abise or misuse of denatured spirituous preparations, such as french polish and varnish, is neither trade nor commerce and ..... trade (including transport) is to be conducted is not a mere prohibition and may be valid in its application to inter-state trade, notwithstanding section ..... state indicated large scale use of such french polish and varnish for potable purposes and it was to prevent such misuse of denatured spirituous preparations, like french polish and varnish, that chapter iv-b of the act containing provisions for control and regulation of trade in such preparations ..... 1955, d/- 13-4-1955 (bom) that where power is conferred upon an authority to do an act which concerns the fundamental rights of a subject and an appeal is provided against the decision of such authority, although on the statute the power conferred on the authority may appear to suggest that the authority had uncontrolled and arbitrary power, the authority is bound to act on reasonable grounds and ..... an enactment which prescribed punishment or penalty for bad behaviour or for misconduct by a landlord .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]51STC88(Guj)
..... 12 of the first schedule to the excise act were added to the category of goods declared by section 14 of the central sales tax act to be of special importance in inter-state trade or commerce and original section 15 of the central sales tax act was substituted by a new section 15 by this amending act. ..... of these contentions since according to the tribunal the assessee was not able to establish that the tarpaulins were cotton fabrics impregnated or coated with preparation of cellulose derivatives or other artificial plastic material, and therefore, they were not cotton fabrics as defined in item 19 of the first schedule to the central excises and salt act, 1944 (hereinafter referred to as 'the excise act' for the sake of brevity), which definition has been incorporated in entry 37 of schedule i to the gujarat ..... in view of this settled legal position, therefore, if the legislative mandate is to read the amended definition as if it was on the statute book from 1st march, 1955, any other reading of law on the the statute book would not only defeat the legislative intent but would be wholly unjustified on principle or authority. 14. ..... this conclusion of the sales tax officer was upheld by the assistant commissioner who partially allowed the appeal against the order of the sales tax officer imposing penalty with which we are not concerned in this reference. .....
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