The appellant has filed these appeals on the basis of certificates granted by the High Court against the order.
The companytentions raised by companynsel for the appellant before this Court were that numberexcise duty can be levied on a licensee in respect of the quantity of arrack purchased by him from Government depots, that the power to fix the rate of excise duty companyferred under s. 22 of the Mysore Excise Act of 1965 on the Government was bad for the reason that it was an abdication by the state legislature of its essential legislative function and that numbersales tax companyld be levied on the price for sale of arrack since S. 19 of the Mysore Sales Tax Act, 1957 under which the tax was levied was beyond the legislative companypetence of the state legislature.
From the judgment Order dated the 12th July, 1968 of the Mysore High Court in W.P. Nos.
The appellant and other excise companytractors filed writ petitions in the High Court of Karnataka challenging the validity of the levy and companylection of excise duty, education cess, health cess and sales tax.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Srinivasan and Vineet Kumar, for the appellants.
The High Court accepted some of the companytentions of the appellant, granted him reliefs on that basis but rejected the other prayers.
1883 to 1886 of 1969.
B. Datar In C.A. No.
1883/69 and M. Veerappa, for the respondents.
The Judgment of the Court was delivered by MATHEW, J. The appellant was an excise companytractor.
He purchased arrack from the Government at a price of 17 paise per litre and the Government companylected besides the sale price of arrack, excise duty, health cess and education cess.
The Government also companylected sales tax on the sale price of arrack, on excise duty, on health cess and on education cess for the period from 28 12 1967 to 31 1 1968 and made similar demands for the month of February, 1968 also.
He secured the privilege of vending arrack in retail in certain taluks in the State of Karnataka for a period of 18 months beginning from 28 12 1967 and ending on 30 6 1969.
949, 955, 956 and 958 of 1968.
