Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (10) TMI 346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2 of 1987. Shanti Bhushan and Raja Ram Agarwal, Senior Advocates (A.K. Sanghi, A.K. Mata and Ms. Negi, Advocates, with them), for the appellants in C.A. No. 121 of 1987. -------------------------------------------------- ORDER The order of the Court was made by K. JAGANNATHA SHETTY, J.- The questions raised in these matters relate to the power of the State Government to regulate the transport, possession and consumption of mirta sanjiwani sura and other like ayurvedic preparations under the U.P. Excise Act, 1910. The appellant No. 1 is the manufacturer of ayurvedic preparations and the appellant No. 2 is the wholesale dealer of such preparations. The latter is carrying on his business in Almora, one of the dist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the ayurvedic medicines for the same relief. It has been urged among others, that the question raised in these matters is completely covered by a decision of the Supreme Court in the State of Bombay v. F.N. Balsara [1951] 2 SCR 682. This decision was by a Bench of five Judges. In that case certain provisions of the Bombay Prohibition Act (25 of 1949) and in particular sections 12(c), 12(d) and 13(b) came up for consideration along with the restrictions imposed by certain notifications issued under the Bombay Prohibition Act in regard to sale, possession, consumption or use of medicinal and toilet preparations containing alcohol. This Court after examining the scope and effect of the enactment observed: "I consider that the Act is no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... legitimate use. The judgment also proceeds on the basis that article 47 of the Constitution takes note of the fact that medicinal preparations should be excluded in the enforcement of prohibition. With respect, we are unable to subscribe to this view taken in Balsara case [1951] 2 SCR 682 (SC). We do not think that the State should wait till a person misuses the medicinal preparations containing alcohol for his intoxication. We do not think that the State could deal only with the perverted addicts and not preventing persons from becoming addicts by the misuse of medicinal preparations containing alcohol as ordinary alcoholic beverages. Article 47 of the Constitution provides as follows: "47. The State shall regard the raising of the lev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates