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1987 (12) TMI 339

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..... d by the State Government. 2. On September 14, 1978, the State Government issued a notification under Section 75 of the U.P. Excise Act removing exemption of UP Excise Act to its applicability to Mirta Sanjiwani Sura and other preparations. On the same day, another notification was issued under Section 4(1) of the said Act declaring Mirta Sanjiwani Sura and other preparations be to 'liquor' for the purposes of transport, possession and sale within the meaning of the said Act. Again a third notification was issued under Section 40(8) of the Act publishing the rules called the U.P. Transport and Possession of Notified Restricted Spirituous Preparation (Prevention of Misuse) Rules, 1978. The Excise Commissioner, U.P. in exercise of .....

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..... restrictions so far as medicinal and toilet preparations containing alcohol are concerned. The National Prohibition Act or the Volstead Act of America, to which I have referred, was also an Act relating to prohibition, but toilet and medicinal preparations containing alcohol were expressly excluded from the scope of that Act. I refer to that Act simply to show that a complete scheme of prohibition can be worked without including such articles among those prohibited. Again, Article 47 of the Constitution also takes note of the fact that medicinal preparations should be excluded in the enforcement of prohibition. I do not consider that it is reasonable that the possession, sale purchase, consumption or use of medicinal and toilet preparation .....

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..... the improvement of public health as among its primary duties and, in particular, the State shall endeavour to bring about prohibition of the consumption except for medicinal purposes of intoxicating drinks and of drugs which are injurious to health. Article 47, in our opinion, does not indicate that medicinal preparations containing alcohol should be excluded in the enforcement of prohibition, even though the medicinal preparations contain high percentage of alcohol. Article 47 uses the words prohibition of the consumption except for medicinal purposes . It seems to suggest that the user of liquor for making medicinal preparations only, even otherwise, the expression medicinal purposes contained, in that article has to be construed i .....

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