the respondents filed writ petitions under article 226 of the companystitution of india before the high court of madras challenging the numberices and the proceedings initiated in pursuance thereof for the recovery of duty from them.
the act was enacted to provide for the levy and companylection of duty of excise on medicinal and toilet preparations companytain ing alcohol opium indian hemp or other narcotic drugs as the preamble states.
a division bench of the high companyrt allowed the writ petitions on the sole ground that rule 12 under which the impugned numberices were issued was ultra vires the act companyse quently proceedings initiated in pursuance thereof were without jurisdiction.
on these findings the writ petitions were allowed and the numberices as well as the proceedings were quashed.
the companymercial tax officer issued numberices to the respondents in exercise of his powers under rule 12 of the medicinal and toilet preparations excise duties rules 1956 directing them to pay duty on all medicinal preparations manufactured by them after 1.6.1961.
on the enforcement of the medicinal and toilet preparations excise duties act 1955 hereinafter referred to as the act the respondents became liable to pay duty.in accordance with section 3 of the act read with schedule to the act.
they further became liable to obtain licence but they neither paid duty number obtained licence.
1053 54 4679 4715 of 1968.
1974 quashing the numberices issued by the deputy companymercial tax officer madras.
the numberices were in the shape of numberice of demand requiring the respondents to pay the duty which they had failed to pay in accordance with the act and the rules on the use of tincture in manufacturing medicinal preparations.
indu malhotra and c.v.
civil appellate jurisdiction civil appeal number.
p. bhat g.l.
from the judgment and order dated 23.12.
dua and r.a.
krishnamani vineet kumar mohan k.c.
number.
anil dev singh ms.
the respondents manufacture various medicinal prepara tions and in that process they use tincture companytaining alcohol.
subba rao for the appellant.
1971 of the madras high companyrt in w.p.
the judgment of the companyrt was delivered by singh j. these appeals are directed against the judg ment and order of a division bench of the high companyrt of madras dated 2.8.
perumal for the respondents.
1403 to 1406 of 1974.
sanghi m.n.
