Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 779 - HC - Indian LawsDenatured alcohol - whether the State has power to regulate denatured alcohol viz. rectified alcohol after its denatured? Held that: - It is clear from the various judgments of the Supreme Court commencing from Synthetics and Chemicals [1989 (10) TMI 214 - SUPREME COURT OF INDIA] that the State has the power to regulate so as to prevent the conversion of alcoholic liquors for industrial use to one for human consumption and for that purpose regulatory fees imposed by the State are justified. It is clearly held that the intoxicating liquor in Entry 8 List II does not cover denatured alcohol which is incapable of human consumption. The Supreme Court in the case of BIHAR DISTILLERY AND ANR. Versus UNION OF INDIA AND ORS. [1997 (1) TMI 519 - SUPREME COURT OF INDIA], has thus drawn a distinction between rectified spirit meant exclusively for supply to industries whether after denaturing it or without denaturing it and the rectified spirit in the process of manufacture or after manufacture being diverted or misused for potable purpose. The Supreme Court has held that the State Government has no power to regulate the former i.e. rectified spirit which is exclusively for supply to industries other than for potable purposes. The Bombay Denatured Spirit Rules, 1959 to the extent that they regulate the possession, use, sale, import, export and transport of denatured spirit viz. Rules 23 to 62 are ultra vires and unconstitutional and are struck down - There shall be no licence required under the Maharashtra Prohibition Act for sale, purchase, transport, possession, storage, dehydration, import and export of denatured spirit - petition disposed off.
|