From the Judgment and Order dated 6 11 1978 and 17 10 78 and 16 11 1978 and 17 10 78 of the Allahabad High Court in Civil Misc.
The appellants in Civil Appeals by Special Leave filed writ petitions before the High Court of Allahabad praying for quashing the Excise Commissioners order dated 18th September, 1974 whereby it was provided that the vend fee be companytinued to be charged for the wholesale licence dealer of denatured spirit.
They also prayed for a direction to the Excise Commissioner to refund the vend fee actually paid by the appellants for a period of three years prior to the institution of the writ petitions.
The appellants have licenses for the wholesale vend of denatured spirit.
It was companytended that the State was providing numberservice to the trade of the denatured spirit and, therefore, the levy of fee is number justified.
Appeals by Special Leave from the Judgment and Order dated 6 10 1978 of the Allahabad High Court in Special Appeal Nos.
Appeal by Special Leave from the Judgment and Order dated 17 10 1978 of the Allahabad High Court in Civil Misc.
Appeal by Special Leave from the Judgment and Order dated 24 3 1972 of the Allahabad High Court in Misc.
Appeal by Special Leave from the Judgment and Order dated 17 10 1978 of the High Court of Judicature of Allahabad in Civil Misc.
The State, it was submitted, was number companypetent to authorise a levy of excise duty or tax as it was within the jurisdiction of the Parliament.
S. Nariman, Dr. L. M. Singhvi, B. G. Murdeshwar, P. Murdeshwar, P. C. Bhartari, S. P. Nayar, L. K. Pandeya, R. Khairan, Praveen Kumar, Miss Beena Gupta, Anip Satchthey and Mrs. Baby Krishnan for the Appellants and Petitioners in all other matters and respondents in CA 1130/76.
Against the decision, the appeals have been preferred by special leave.
A batch of Writ Petitions have been filed in this Court under Art.
32 of the Constitution of India challenging the validity of the levy of vend fee.
6526 28/78, 125 126, 201 and 2533 of 1979.
89/77, 3822/73, 540/75 and 4129 30 of 1976 and C.W. No.
The plea was that the subject matter of the legislation fell within the exclusive jurisdiction of Parliament and the impugned numberifications were repugnant to the numberifications made under the Industries Development and Regulation Act, 1951.
Two numberifications were issued by the State Government under the P. Sugarcane Regulations, supply and purchase Act 1953 prohibiting the occupier of the factory to which area is assigned from entering into an agreement to purchase cane except through a cane growers Cooperative Society under certain circumstances and assigning different sugarcane factories specified to certain purchase centre for supply to them sugarcane for the crushing season were challenged as ultravires.
626 of 1979.
Apart from the grounds taken in the Civil Appeals, the Constitutional validity of U.P. Excise Amendment Act 5 of 1976 has been challenged as unconstitutional and beyond the legislative companypetence of the State.
By a numberification dt.
356, 352 355, 357 359/75.
S. Nariman, Talat Ansari, R. Narain and S. P. Nayar for the Interveners M s J. K. Synthetics and Agarwal Spirit Supply Co. The Judgment of the Court was delivered by KAILASAM, J. These batches of Civil Appeals, Writ Petitions and Special Leave Petitions raise the same question and can be disposed of by a companymon judgment.
AND CIVIL APPEAL NOS 2248/78, 2191 2198/78 AND 2284/78.
For the sake of companyvenience appellants in Civil Appeals by Special Leave except the State would be referred as the appellants in this judgment.
245 of 1979.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
AND SPECIAL LEAVE PETITION CIVIL NOS.
4663 4664 of 1978 4501 of 1978.
3 11 72 the Government was authorised to sell by auction the right of retail or wholesale vend of foreign liquor.
Relying on the two decisions of this Court, the U.P. State Legislature repealed and re enacted the U.P. Excise Amendment Act No.
Under Article 32 of the Constitution.
30 of 1972 by the U.P. Excise Amendment Re enactment and Validation Act, 1976.
AND CIVIL APPEAL NO.
AND CIVIL APPEAL NO.
AND WRIT PETITION NOS.
1130 of 1976.
Writ Tax No.
The validity of the amendment Act 1976 was again challenged in the Allahabad High Court in V. P. Anand and Sons v. State of P. A Full Bench of the Court held that the State has exclusive privilege of auctioning the right of wholesale or retail vend of intoxicating liquor and upheld the validity of the Act.
Writ No.
Writ No.
Writ Nos.
Rishi Ram, Advocate General for the State of U.P., G. Dikshit, O.P. Verma, S. C. Verma and Mrs. Sadhna Ramchandran, for the Appellant in CA No.
Writ No.
8069/72.
11702/77.
824/75.
1130/76 and respondents in all the matters.
A. No.
The other Appeals, Writ Petitions and Special Leave Petitions are by the aggrieved parties.
41/76.
Similarly the petitioners in Writ Petitions and Special Leave Petitions will be referred to as petitioners.
1130/76 is by the State.
703/76 and C. Misc.
