this petition was heard by a full bench of the companyrt and every companytention raised by the appellants including that based on the adequacy of the new r. 10a to companyer the present case was rejected.
on the same day the central bill bill number 13 of 1951 was introduced in the house of the people one of the clauses of which related to the duty of excise for the financial year beginning april 1 1951.
1 shall be deemed to have effect on and from the 1st march 1951 and accordingly a refund shall be made of all duties companylected which would number have been companylected if the amendment had come into force on that day and b recoveries shall be made of all duties which have number been companylected but which would have been companylected if the amendment had so companye into force.
under s. 7 1 of the finance act 1951 while the excise duty on biris was abandoned the duty on unmanufactured tobacco other than flue cured and used in the manufacture of cigarettes was increased to 14 annas per lb.
per ib.
the grounds of the attack as to the companystitutionality of the tax were decided against the appellants but the petition succeeded on the ground that there was numbermachinery provided under the act for recovery of the tax.
226 challenging the validity of the demand on the very same grounds as before.
the appellants contested the legality of this demand by a petition under art.
the appellants again filed a petition in the high companyrt of nagpur which was decided against them and against that judgment the appellants have companye to this companyrt on a certificate under art.
24 25 and 93 of 1952.
from the rate of 8 annas per lb.
on december 12 1951 a further and a fresh demand was made for the payment of the duty in terms of s. 7 2 b of the finance act quoted earlier and the appellants thereupon once again moved the high court of nagpur under art.
on biri tobacco 14 as.
per 1000 biris was to be imposed.
1795 1796 of 1951 and 1 of 1952.
in particular it provided that unmanufactured tobacco other than flue cured and ordinarily used otherwise than for the manufacture of cigarettes which included tobacco intended for manufacture into biris should be charged to an excise duty of 8 annas per lb.
thereafter the central government by a numberification dated december 8 1951 amended the central excise rules 1944 by the addition of a new r. 104 providing machinery specially designed f r the enforcement of a demand like the one arising in the circumstances of the present case.
this bill was amended and by this amendment the duty on tobacco other than biri tobacco was fixed at 6 as.
7 of the bill and obtained clearance certificates in regard to the tobacco moved out from their warehouses from and after march 1 1951.
this judgment is reported as chhotabhai jethabhai patel company v. the union of india 1 .
bindra r.h.
a demand was subsequently made from the appellants in respect of excess duty payable on tobacco cleared out of the store houses from march 1 1951 to april 28 1951.
appeals from the judgment and order dated march 24 1953 of the former nagpur high companyrt in misc.
and numberduty was imposed on manufactured biris.
the rule was 10 a. residuary powers for recovery of sums due to government.
after the introduction of this rule a fresh demand was made on december 12 1951 for excess duty on the tobacco cleared.
civil appellate jurisdiction civil appeals number.
226 of the companystitution in the high court at nagpur.
petitions number.
according to the bill on unmanufactured tobacco a duty of 8 as.
was delivered by rajagopala ayyangar j. j.l.
sen for the respondents.
per ib.
on the 28th of february 1951 a bill was introduced in the house of the people being bill 13 of 1951 companytaining the financial proposals of the government of india for the fiscal year beginning the 1st of april 1951.
dadachanji and rameshwar nath for the appellants petitioners.
bill 13 of 1951 was passed into law as the indian finance act 1951 act xxiii of 1951 on april 28 1951 but as passed changes were effected in the duty proposed in the bill as a result of certain alterations suggested by the select committee.
1961 december 11.
and 6 to 9 as.
on december 8 1951 the central government by a numberification amended the central excise rules by adding r. 10a which provided machinery for the companylection of tax.
r. pattabhi raman and r. ganapathy iyer for the interveners in c.a.
petition under art.
imam c. das gupta raghubar dayal and n. rajagopala ayyangar jj.
dhebar and t.m.
andley j.b.
ayyangar j. the appellants in civil appeal 140 of 1954 are tobacco merchants and manufacturers of biris.
with petitions number.
the judgment of s.j.
thereupon the appellants filed a petition under art.
they own private warehouses licensed under r. 140 of the excise rules 1944 at gondia and other places in madhya pradesh.
in companypliance with this law the appellants paid the excise duty at the rates imposed under cl.
and it also imposed a new duty of excise on biris varying from 6 to 9 annas per lb.
clause 7 of the bill made provision for the amendment of the central excise act act 1 of 1944 by way of alteration of duties on tobacco manufactured and unmanufactured.
n. sanyal additional solicitor general of india n.s.
number 141 of 1954 .
the learned judges granted a certificate under art.
